[专业英语]注册会计师英语加试实用资料大全一(财务英语1-3) [复制链接]

allotment 分配；配股 w_;$ahsu~  
allotment notice 股份配售通知；配股通知 W<
TfDEEa  
allotment of shares 股份分配 (dy:d^  
allowable 可获宽免；免税的 0bD\`Jiv,  
allowable business loss 可扣除的营业亏损 !aJ6Uf%R  
allowable expenses 可扣税的支出 hZ/p'  
allowance 免税额；津贴；备抵；准备金 PBcb*7W  
allowance for debts 债项的免税额 JV8*;n%}-  
allowance for depreciation by wear and tear 耗损折旧免税额 RE-y5.kE^  
allowance for funeral expenses 殡殓费的免税额 e2>AL  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 Q~n%c7  
allowance for repairs and outgoings 修葺及支出方面的免税额 %Na`\`L{F  
allowance to debtor 给债务人的津贴 d/@P;YN!  
alteration of capital 资本更改 U7e2NES  
alternate trustee 候补受托人 I"QU{]|J  
amalgamation 合并 ,|;\)tT  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 yMmUOIxk\  
ambit of charges 征税范围；收费范围 2z A xGX  
amended valuation 经修订的估值 J/,m'wH  
American Commodities Exchange 美国商品交易所 ~BE=z:  
American Express Bank Limited 美国运通银行 O%aHQL%Sz  
American Stock Exchange 美国证券交易所  [@3.dd  
amortization 摊销 L)S V?FBx  
amount due from banks 存放银行同业的款项 g706*o)h  
amount due from banks abroad 存放海外银行同业的款项 glkH??S  
amount due from holding companies 控股公司欠款 1=z\,~b  
amount due from local banks 存放本港银行同业的款项 MUCes3YJH  
amount due to banks 银行同业的存款 DK'S4%;Sp  
amount due to banks abroad 海外银行同业的存款 FBOgaI83G  
amount due to holding companies 控股公司存款 ~fzuz'"^  
amount due to local banks 本港银行同业的存款 u6:$AA  
amount due to outport banks 外埠银行同业的存款 YUyYVi7clq  
amount for note issue 发行纸币的款额 QF22_D<.}J  
amount of bond 担保契据的款额 v`Ja Bn  
amount of consideration 代价款额 o{l]


n*  
amount of contribution 供款数额 u@`y/ ,PX  
amount of indebtedness 负债款额 wSdiF-ue  
amount of principal of the loan 贷款本金额 cFq2 6( e  
amount of rates chargeable 应征差饷数额 Qw"%Xk  
amount of share capital 股本额 *Uf>Xr&  
amount of sums assured 承保款额 M~y}0Ik  
amount of variation 变动幅度 ~j z51[{v  
amount of vote 拨款数额 ;RQ}OCz9}8  
amount payable 应付款额 9C!b f \  
amount receivable 应收款额 /1bQ RI^\  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 N-Bw&hEZ  
analysis 分析 n; :C{5  
ancillary risk 附属风险 axK/YE7t  
annual account 周年帐目；周年帐目报表；年度决算；年结 r]aI=w<(f  
annual accounting date 年结日期 F ^m;xy  
annual allowance 每年免税额；年积金；年度津贴；年津 rd=+[:7L  
annual balance 年度余额 ",
Fvv  
annual disposable income 每年可动用收入 *<h)q)HS  
annual estimates 周年预算 23a:q{R  
annual fee 年费 I SdB5Va  
annual general meeting 周年大会 ~\
<L74BB  
annual growth rate 年增率；每年增长率 Q~rE+?n9F  
annual long-term supplement 长期个案每年补助金 ?V(+Cc  
annual pensionable emolument 可供计算退休金的年薪 <7gv<N6BQf  
annual report 年报 b?,=|H  
Annual Report on the Consumer Price Index 《消费物价指数年报》 R+=wSG]  
annual return 周年报表；周年申报表；每年报税表格 >9yy91H  
Annual Return Rules 《周年报表规则》 .&8a ;Q?c  
annual review of consumer prices 每年消费物价回顾 [F{P0({%?  
annual roll-forward basis 逐年延展方式 J: I@kM  
annual salary 年薪 b dC  
annual statement 年度报表；年度决算表 e5'U[bQm  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 ep*8*GmP  
annuitant 年金受益人 ,e GF~  
annuity 年金 'tjqfR  
annuity contract 年金合约 ~]n=TEJ>  
annuity on human life 人寿年金 =Tfm~+7nE  
antecedent debt 先前的债项 : JS
uC  
ante-dated cheque 倒填日期支票 M~+DxnJ=  
anticipated expenditure 预期开支 dx$+,R~y  
anticipated net profit 预期纯利 lB8gD  
anticipated revenue 预期收入 eF' l_*  
anti-inflation measure 反通货膨胀措施 9kbczL^Y  
anti-inflationary stance 反通货膨胀立场 FchO 6O  
apparent deficit 表面赤字 .SNg
2.  
apparent financial solvency 表面偿债能力 +% K~HYN  
apparent partner 表面合伙人 Ue"pNjd|  
application for personal assessment 个人入息课税申请书 0\!v{A> I'  
application of fund 资金应用 K}'?#a(aX=  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 l 3 jlKB  
appointed actuary 委任精算师 E Q:6R|L  
appointed auditor 委任核数师；委任审计师 *u< ZQq  
appointed trustee 委任的受托人 
<\P `<  
appointer 委任人 %'S
[f  
apportioned pro rata 按比例分摊 8`90a\t'Z  
apportionment 分配；分摊 Ry?f; s  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 #u +~ ^M  
apportionment formula 分摊方程式 Nx E=^ v  
apportionment of estate duty 遗产税的分摊 I8YCXh  
appraisal 估价；评估 dyohs_  
appreciable growth 可观增长 Z'|k M!  
appreciable impact 显着影响 Ynp#3r  
appreciable increase 可观增长 7 y$a=+D i  
appreciation 增值；升值 wt
i  
appreciation against other currencies 相对其他货币升值 y! QYdf?  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 %J1oz3n  
appreciation tax 增值税 K6|R ;r5e{  
appropriation 拨款；拨用；拨付 Lg|d[*;'7  
appropriation account 拨款帐目 z*9 ke  
Appropriation Bill 拨款法案 vUDMl Z  
appropriation-in-aid system 补助拨款办法 KleiX7  
approved assets 核准资产 imKMPO=  
approved basket stock 认可一篮子证券 O{Z${TC[  
approved budget 核准预算 o^r\7g6\  
approved charitable donation 认可慈善捐款 ,zxv>8Nt  
approved charitable institution 认可慈善机构 jdx T662q  
approved currency 核准货币；认可货币 Iyb_5 UmpF  
approved estimates 核准预算 k+Z2)j"  
approved estimates of expenditure 核准开支预算 `;j$]  
approved overseas insurer 核准海外保险人 M5L/3qLh1  
approved overseas trust company 核准海外信托公司 "b%FkD  
approved pooled investment fund 核准汇集投资基金 QZ*gR#K]Sz  
approved provident fund scheme 认可公积金计划 ;mPX8bT  
approved provision 核准拨款 F07X9s44E  
approved redeemable share 核准可赎回股份 }]JHY P\  
approved regional stock 认可地区性证券 xV=Tmu6l  
approved retirement scheme 认可退休金计划 +d(|Jid  
approved subordinated loan 核准附属贷款 {<?8Y  
arbitrage 套戥；套汇；套利 \1QY=}  
arbitrageur 套戥者；套汇者 ;|:R*(2   
arbitrary amount 临时款项 v *`M3jb  
arrangement 措施；安排；协定 E=`/
}2  
arrears 欠款 f[ia0w5 m  
arrears of pay 欠付薪酬 `PSjk F(  
arrears of revenue 逾期未收税款；逾期未收的帐项 aPQxpK?  
articles of association 组织章程；组织细则；组织章程细则 9[sOh<W  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 @7KG0<]h  
ascertainment of profit 确定利润 T''<yS  
"Asia Clear" “亚洲结算系统”