[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 R*a5bKr  
allotment notice 股份配售通知；配股通知 Zu`; S#Y  
allotment of shares 股份分配 D9,609w  
allowable 可获宽免；免税的 'KB\K)cD=3  
allowable business loss 可扣除的营业亏损 ("Z;)s4q  
allowable expenses 可扣税的支出 74Xk^8  
allowance 免税额；津贴；备抵；准备金 mbB,j~;^6H  
allowance for debts 债项的免税额 x;)bp7
 
allowance for depreciation by wear and tear 耗损折旧免税额 ma9q?H#X  
allowance for funeral expenses 殡殓费的免税额 Yv k Qh{  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 vw5f.
8T;w  
allowance for repairs and outgoings 修葺及支出方面的免税额 =F'p#N0_2  
allowance to debtor 给债务人的津贴 PLU8:H@X  
alteration of capital 资本更改 TPo%zZo  
alternate trustee 候补受托人 3[I; 3=O  
amalgamation 合并 JTK>[|c9oE  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 qzS 9ls>>  
ambit of charges 征税范围；收费范围 R,R[.2Vi  
amended valuation 经修订的估值 LOQoi8j  
American Commodities Exchange 美国商品交易所 ]x1MB|a6  
American Express Bank Limited 美国运通银行 `Fa49B|`D  
American Stock Exchange 美国证券交易所 nfpkWyIu{  
amortization 摊销 w}No ^.I*4  
amount due from banks 存放银行同业的款项 xxkUu6x#  
amount due from banks abroad 存放海外银行同业的款项 B ?Ac  
amount due from holding companies 控股公司欠款 ?3X!  
amount due from local banks 存放本港银行同业的款项 Go~bQ2*'(/  
amount due to banks 银行同业的存款 bHVAa#
 
amount due to banks abroad 海外银行同业的存款 )OQhtxK  
amount due to holding companies 控股公司存款 F}3<q   
amount due to local banks 本港银行同业的存款 ^,u0kMG5l  
amount due to outport banks 外埠银行同业的存款 +13h*  
amount for note issue 发行纸币的款额 ,<?iL~> %  
amount of bond 担保契据的款额 \$:KfN>WY  
amount of consideration 代价款额 KilgeN
:  
amount of contribution 供款数额 jJFWPD]u  
amount of indebtedness 负债款额 GslUN% UJr  
amount of principal of the loan 贷款本金额 dv=y,q@W  
amount of rates chargeable 应征差饷数额 <X[TjP  
amount of share capital 股本额 MV +R$  
amount of sums assured 承保款额 /~3~Xc~=p  
amount of variation 变动幅度 0
6DT2  
amount of vote 拨款数额 wKF #8Y  
amount payable 应付款额 @(>XSTh9  
amount receivable 应收款额 OQzJRu)mF#  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 }s)MDq9  
analysis 分析 OS8 ^mC  
ancillary risk 附属风险 X-1<YG  
annual account 周年帐目；周年帐目报表；年度决算；年结 _y#omEx  
annual accounting date 年结日期 ]=\Mf<  
annual allowance 每年免税额；年积金；年度津贴；年津 dmh6o
 *  
annual balance 年度余额 @3`:aWda  
annual disposable income 每年可动用收入 lv -z[  
annual estimates 周年预算 n\d`Fk  
annual fee 年费 +|}R^x`z  
annual general meeting 周年大会 Q'-V\ G)11  
annual growth rate 年增率；每年增长率 jVP70c  
annual long-term supplement 长期个案每年补助金 s ^NO(  
annual pensionable emolument 可供计算退休金的年薪 dWHl<BUm  
annual report 年报 6k6M&a  
Annual Report on the Consumer Price Index 《消费物价指数年报》 Z(Da?6#1  
annual return 周年报表；周年申报表；每年报税表格 f[,9WkC  
Annual Return Rules 《周年报表规则》 a*LT<N  
annual review of consumer prices 每年消费物价回顾 u] C/RDTH  
annual roll-forward basis 逐年延展方式 bqugo  
annual salary 年薪 _&S?uz m  
annual statement 年度报表；年度决算表 TDI8L\rr  
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 -H1mKZDPP  
annuitant 年金受益人 {\-rZb==F2  
annuity 年金 blxAy  
annuity contract 年金合约 g\MHv#v*k  
annuity on human life 人寿年金 7#n<d879e%  
antecedent debt 先前的债项 p7(Pymkd  
ante-dated cheque 倒填日期支票 [NcS[*qp  
anticipated expenditure 预期开支 @$FE}j_  
anticipated net profit 预期纯利 Zgp]s +%E  
anticipated revenue 预期收入 mv@cGdxu  
anti-inflation measure 反通货膨胀措施 >)ZX  
anti-inflationary stance 反通货膨胀立场 bc}X.IC  
apparent deficit 表面赤字 1-Fg_G}|6  
apparent financial solvency 表面偿债能力 `@GqD
  
apparent partner 表面合伙人 (]wi^dE  
application for personal assessment 个人入息课税申请书 4)D#kP  
application of fund 资金应用 `(A6uakd  
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 |\Nj  
appointed actuary 委任精算师 "8K >Yu17  
appointed auditor 委任核数师；委任审计师 [c4.E"  
appointed trustee 委任的受托人 H+ra w/"  
appointer 委任人 9tZ)#@\  
apportioned pro rata 按比例分摊 u#5/s8  
apportionment 分配；分摊 Z=%+U _,  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 d q=>-^o  
apportionment formula 分摊方程式 _'&N0
1  
apportionment of estate duty 遗产税的分摊 gyH'92
ck  
appraisal 估价；评估 U$a Eby.  
appreciable growth 可观增长 8f>=.O*)  
appreciable impact 显着影响 s vn[c*  
appreciable increase 可观增长 yu"Ii-9z  
appreciation 增值；升值 dDH +`;$.  
appreciation against other currencies 相对其他货币升值 T!$7:% D  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 =jD[A>3I  
appreciation tax 增值税 C("PCD   
appropriation 拨款；拨用；拨付 Tk
s;,C  
appropriation account 拨款帐目 :PtpIVAosg  
Appropriation Bill 拨款法案 MhC 74G  
appropriation-in-aid system 补助拨款办法 5zJkPki  
approved assets 核准资产 '$Jt
}O  
approved basket stock 认可一篮子证券 CCKg ,v  
approved budget 核准预算 <'A>7M~h?*  
approved charitable donation 认可慈善捐款 GypZ!)1
 
approved charitable institution 认可慈善机构 Mq) n=M  
approved currency 核准货币；认可货币 Myss$gt}  
approved estimates 核准预算 !f_GR Pj'  
approved estimates of expenditure 核准开支预算 K#M h  
approved overseas insurer 核准海外保险人 .lu:S;JSnS  
approved overseas trust company 核准海外信托公司 \3K6NA!L  
approved pooled investment fund 核准汇集投资基金 J*6I@_{/U  
approved provident fund scheme 认可公积金计划 ZWMX!>o<  
approved provision 核准拨款 J<DV7zV  
approved redeemable share 核准可赎回股份 EQPZV K/  
approved regional stock 认可地区性证券 AIsM:sV]  
approved retirement scheme 认可退休金计划 1!/+~J[ #  
approved subordinated loan 核准附属贷款 7=XQgbY/  
arbitrage 套戥；套汇；套利 q!W~>c!  
arbitrageur 套戥者；套汇者 FtN1ZZ"<*  
arbitrary amount 临时款项 .;WJ(kB\U  
arrangement 措施；安排；协定 Fk D  
arrears 欠款 "@B!5s0  
arrears of pay 欠付薪酬 z.16%@R  
arrears of revenue 逾期未收税款；逾期未收的帐项 ]i*q*]x2u  
articles of association 组织章程；组织细则；组织章程细则 "M6a_rZ2W  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 7ka^y k@Q  
ascertainment of profit 确定利润 o^~6RZ  
"Asia Clear" “亚洲结算系统”