[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 @ec QVk  
allotment notice 股份配售通知；配股通知 %'* |N[  
allotment of shares 股份分配 .@APxeU  
allowable 可获宽免；免税的 %p2C5z?  
allowable business loss 可扣除的营业亏损 3a{QkVeV7  
allowable expenses 可扣税的支出 `>8|  
allowance 免税额；津贴；备抵；准备金 ?k_=?m  
allowance for debts 债项的免税额 ?V[yw=sl04  
allowance for depreciation by wear and tear 耗损折旧免税额 >CPkL_@VZ=  
allowance for funeral expenses 殡殓费的免税额 &nn.h@zje  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 =
QyO$:t  
allowance for repairs and outgoings 修葺及支出方面的免税额 W{;!JI7;z  
allowance to debtor 给债务人的津贴 LTtfOcrt  
alteration of capital 资本更改 df1* [  
alternate trustee 候补受托人 .(S,dG0P  
amalgamation 合并 ^[%~cG  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 xel&8 `  
ambit of charges 征税范围；收费范围 8`VMdo9  
amended valuation 经修订的估值 NE9e brK  
American Commodities Exchange 美国商品交易所 >M:5yk@  
American Express Bank Limited 美国运通银行 +d6E)~qKL  
American Stock Exchange 美国证券交易所 'KQuz)-  
amortization 摊销 Y+?bo9CES!  
amount due from banks 存放银行同业的款项 V7401@F  
amount due from banks abroad 存放海外银行同业的款项 ']vX  
amount due from holding companies 控股公司欠款 wOi>i`D&  
amount due from local banks 存放本港银行同业的款项 S|]~,l2]}  
amount due to banks 银行同业的存款 ~82jL%-u  
amount due to banks abroad 海外银行同业的存款 5Ij_$ a  
amount due to holding companies 控股公司存款 !Q7  
amount due to local banks 本港银行同业的存款 nLtP^ 1~9H  
amount due to outport banks 外埠银行同业的存款 ^1cqx]>E  
amount for note issue 发行纸币的款额 ;v0sM*x%V  
amount of bond 担保契据的款额 bvu` =  
amount of consideration 代价款额 Tz*5;y%4  
amount of contribution 供款数额 8:&@MZQ&!  
amount of indebtedness 负债款额 2CxdNj  
amount of principal of the loan 贷款本金额 2qr
%xK'^B  
amount of rates chargeable 应征差饷数额 2%8N<GW.F  
amount of share capital 股本额 c~RIl5j  
amount of sums assured 承保款额 &6\rKOsn  
amount of variation 变动幅度 9i`LOl:;  
amount of vote 拨款数额 `P z !
H  
amount payable 应付款额 <![T~<.  
amount receivable 应收款额 Xj/X.  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 56bB~=c  
analysis 分析 H7SqM D*y9  
ancillary risk 附属风险 /BIPLDN6  
annual account 周年帐目；周年帐目报表；年度决算；年结 y~luuV;uj  
annual accounting date 年结日期 W;-Qze\D  
annual allowance 每年免税额；年积金；年度津贴；年津 MW$9,[  
annual balance 年度余额 DSjo%Brd-  
annual disposable income 每年可动用收入 r\NnWS J  
annual estimates 周年预算 kv5Qxj}  
annual fee 年费 *TXq / 3g  
annual general meeting 周年大会 ]DUH_<3"E  
annual growth rate 年增率；每年增长率 1Xs!ew)>  
annual long-term supplement 长期个案每年补助金 e+6~JbMV  
annual pensionable emolument 可供计算退休金的年薪 cKfYkJ)A'  
annual report 年报 }%1E9u  
Annual Report on the Consumer Price Index 《消费物价指数年报》 WWO jyj  
annual return 周年报表；周年申报表；每年报税表格 hNoN=J  
Annual Return Rules 《周年报表规则》 Ka{IueSs  
annual review of consumer prices 每年消费物价回顾 Rxli;blzi  
annual roll-forward basis 逐年延展方式 SUVr&S6Nk  
annual salary 年薪 ZE
\t{s0  
annual statement 年度报表；年度决算表 I0ie3ESdN  
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 xxiLi46/  
annuitant 年金受益人 eP2 yU  
annuity 年金 3|?fGT;P  
annuity contract 年金合约 OS9v.pz  
annuity on human life 人寿年金 k Z3tz?D
u  
antecedent debt 先前的债项 T#BOrT>V  
ante-dated cheque 倒填日期支票 an7N<-?
 
anticipated expenditure 预期开支 08` @u4  
anticipated net profit 预期纯利 lR(&Wc\j  
anticipated revenue 预期收入 soohyK8  
anti-inflation measure 反通货膨胀措施 g&bO8vR=  
anti-inflationary stance 反通货膨胀立场 L9kP8&&KK  
apparent deficit 表面赤字 H{XW?O^ @  
apparent financial solvency 表面偿债能力 }F.1j!71L  
apparent partner 表面合伙人 2 g8PU$T  
application for personal assessment 个人入息课税申请书 uJO
*aA{K  
application of fund 资金应用 s=nds"J  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 !^7:Rr_  
appointed actuary 委任精算师 _NkN3f5 1L  
appointed auditor 委任核数师；委任审计师 P:=ADW c  
appointed trustee 委任的受托人 z%KC
hU  
appointer 委任人 btYPp0o~  
apportioned pro rata 按比例分摊 O>Sbb2q?"  
apportionment 分配；分摊 }
Q=Zqlvz  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 l>iU Q&V  
apportionment formula 分摊方程式 4(&'V+ o  
apportionment of estate duty 遗产税的分摊 9j"\Lr*o"  
appraisal 估价；评估 ?gtkf[0B|  
appreciable growth 可观增长 Yru[{h8hw`  
appreciable impact 显着影响 ;E&XFTdO  
appreciable increase 可观增长 eXd(R>Mx  
appreciation 增值；升值 tWiV0PTI  
appreciation against other currencies 相对其他货币升值 'SieZI
m)  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 Q.\>+4]1&&  
appreciation tax 增值税 ayD
\b6Z2.  
appropriation 拨款；拨用；拨付 kT1lOP-Bg  
appropriation account 拨款帐目 B<R-|-#  
Appropriation Bill 拨款法案 1fy{@j(W  
appropriation-in-aid system 补助拨款办法 GEA;9TU|V  
approved assets 核准资产 g)9/z  
approved basket stock 认可一篮子证券 ,54<U~Lg:  
approved budget 核准预算 x\DkS ,O  
approved charitable donation 认可慈善捐款 A-io-P7qyj  
approved charitable institution 认可慈善机构 w}0Qy  
approved currency 核准货币；认可货币 ]| yH8m  
approved estimates 核准预算 w(j9[  
approved estimates of expenditure 核准开支预算 jveRiW@  
approved overseas insurer 核准海外保险人 %awS*  
approved overseas trust company 核准海外信托公司 ,7(/Il 9  
approved pooled investment fund 核准汇集投资基金 ^sKXn:)  
approved provident fund scheme 认可公积金计划 `9+EhP$RS  
approved provision 核准拨款
_D9=-^  
approved redeemable share 核准可赎回股份 j r[~  
approved regional stock 认可地区性证券 WI6E3,ejB1  
approved retirement scheme 认可退休金计划 [f0HUbPX  
approved subordinated loan 核准附属贷款 o zYI/b^  
arbitrage 套戥；套汇；套利 o FLrSmY)E  
arbitrageur 套戥者；套汇者 "{_"NjH  
arbitrary amount 临时款项 co3 ,8\N0  
arrangement 措施；安排；协定 !iVFz G @m  
arrears 欠款 Ic K=E]p  
arrears of pay 欠付薪酬 {yHfE,  
arrears of revenue 逾期未收税款；逾期未收的帐项 8ilbX)O  
articles of association 组织章程；组织细则；组织章程细则 fF("c6:w(  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 S nHAY<  
ascertainment of profit 确定利润 zq.&Mw
?  
"Asia Clear" “亚洲结算系统”