[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 z2OXCZ*/  
allotment notice 股份配售通知；配股通知 |=EwZmj-c  
allotment of shares 股份分配 u1/q8'RW  
allowable 可获宽免；免税的 ". wG~H  
allowable business loss 可扣除的营业亏损 9,0}}3J  
allowable expenses 可扣税的支出 @gihIysf  
allowance 免税额；津贴；备抵；准备金 mH!\]fmR~  
allowance for debts 债项的免税额 y?8V'.f|  
allowance for depreciation by wear and tear 耗损折旧免税额 LH>h]OTQF  
allowance for funeral expenses 殡殓费的免税额 SW=%>XKkh  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 'jBtBFzP-  
allowance for repairs and outgoings 修葺及支出方面的免税额 @D@'S:3  
allowance to debtor 给债务人的津贴 ~D!Y] SK  
alteration of capital 资本更改 HG[gJ7  
alternate trustee 候补受托人 RJLhR_t7n  
amalgamation 合并 KPdlg.  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 )iCg,?SSw=  
ambit of charges 征税范围；收费范围 /{nZI_v#  
amended valuation 经修订的估值 i|G /x  
American Commodities Exchange 美国商品交易所 P!~B07y  
American Express Bank Limited 美国运通银行 3E:+DF-Z\  
American Stock Exchange 美国证券交易所 n|!O .+\b  
amortization 摊销 8rSu,&<  
amount due from banks 存放银行同业的款项 Fo&ecWhw  
amount due from banks abroad 存放海外银行同业的款项 hVu~[ 'Me  
amount due from holding companies 控股公司欠款 G>W:3y  
amount due from local banks 存放本港银行同业的款项 pOIfKd  
amount due to banks 银行同业的存款 ;V)94YT  
amount due to banks abroad 海外银行同业的存款 hV"2L4/E  
amount due to holding companies 控股公司存款 +g8uV hC  
amount due to local banks 本港银行同业的存款 vz'<i. Yv4  
amount due to outport banks 外埠银行同业的存款 )LE#SGJP  
amount for note issue 发行纸币的款额 o)Nm5g  
amount of bond 担保契据的款额 bv'Z~@<c  
amount of consideration 代价款额 Z%I9:(  
amount of contribution 供款数额 2Jn?'76`  
amount of indebtedness 负债款额 ,\E5et4  
amount of principal of the loan 贷款本金额 c
eNJXK  
amount of rates chargeable 应征差饷数额 dV+GWJNNE  
amount of share capital 股本额 ?+y# t?
 
amount of sums assured 承保款额 RUlJP  
amount of variation 变动幅度 }t5pz[z
l  
amount of vote 拨款数额 q<?r5H5  
amount payable 应付款额 ;q" ,Bs  
amount receivable 应收款额 }o9(Q8  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 PoRL3
5  
analysis 分析 @!s(Zkpev  
ancillary risk 附属风险 r2>y !Q?  
annual account 周年帐目；周年帐目报表；年度决算；年结 ]e]hA@4  
annual accounting date 年结日期 Gm'Ch}E  
annual allowance 每年免税额；年积金；年度津贴；年津 v@ OM  
annual balance 年度余额 3|.KEJC"
 
annual disposable income 每年可动用收入 !8Q9RnGn  
annual estimates 周年预算 [:-o;K\.-a  
annual fee 年费 r
u1FJ{n  
annual general meeting 周年大会 DwH=ln=  
annual growth rate 年增率；每年增长率 C**kJ  
annual long-term supplement 长期个案每年补助金 S[oRq   
annual pensionable emolument 可供计算退休金的年薪 ^W
<uc :L7  
annual report 年报 zd#/zUPI  
Annual Report on the Consumer Price Index 《消费物价指数年报》 4p_@f^v~QH  
annual return 周年报表；周年申报表；每年报税表格 *saO~.-;4  
Annual Return Rules 《周年报表规则》 O,!4 W\s  
annual review of consumer prices 每年消费物价回顾 [:C!g#o  
annual roll-forward basis 逐年延展方式 AJ-~F>gn  
annual salary 年薪 z}*74lhF  
annual statement 年度报表；年度决算表 cy4V*zwp  
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 O8S"B6?$~'  
annuitant 年金受益人 >,%7bq=T!  
annuity 年金 XW9 [VUW~  
annuity contract 年金合约
e+>&
? x  
annuity on human life 人寿年金 gSu3\keF  
antecedent debt 先前的债项 .=-K7.X.)  
ante-dated cheque 倒填日期支票 3ZU<u;  
anticipated expenditure 预期开支 _gi?GQj  
anticipated net profit 预期纯利 &li&P5!i  
anticipated revenue 预期收入 'Z(4Wuwb  
anti-inflation measure 反通货膨胀措施 5T;,wQ<  
anti-inflationary stance 反通货膨胀立场 
`jB2'  
apparent deficit 表面赤字 >QM$ NIf@  
apparent financial solvency 表面偿债能力 v_Y'o _  
apparent partner 表面合伙人 OM 5h>\9  
application for personal assessment 个人入息课税申请书 LXQ-J  
application of fund 资金应用 k!6wVJ|_Y  
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 rnCu=n  
appointed actuary 委任精算师 J#'+&DH  
appointed auditor 委任核数师；委任审计师 4`+hX'  
appointed trustee 委任的受托人 1u0NG)*f  
appointer 委任人 r)Sw V!b  
apportioned pro rata 按比例分摊 <sq@[\l}a  
apportionment 分配；分摊 ;l6tZ]-"  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 a7UfRG  
apportionment formula 分摊方程式 }];_ug* "  
apportionment of estate duty 遗产税的分摊 NP*M#3$[
 
appraisal 估价；评估 Skd,=r  
appreciable growth 可观增长 d^.fB+)A3  
appreciable impact 显着影响 4?{e?5)  
appreciable increase 可观增长 ?krgZ;Jj  
appreciation 增值；升值 ] 1<O [d  
appreciation against other currencies 相对其他货币升值 *qm@;!C  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 L'Fy\K\  
appreciation tax 增值税 i
%)Nn^a;T  
appropriation 拨款；拨用；拨付 v/yt C/WH"  
appropriation account 拨款帐目 ?=h{`Ci^ $  
Appropriation Bill 拨款法案 o-jF?9m  
appropriation-in-aid system 补助拨款办法 X %._:st  
approved assets 核准资产 X6dv+&=?  
approved basket stock 认可一篮子证券 YSE6PG   
approved budget 核准预算 q={\|j$X  
approved charitable donation 认可慈善捐款 gnp\z/'>  
approved charitable institution 认可慈善机构 $xf{m9 8  
approved currency 核准货币；认可货币 s) vHLf4T  
approved estimates 核准预算 Ih.6"ISK}  
approved estimates of expenditure 核准开支预算 )} H46  
approved overseas insurer 核准海外保险人 L)o7~M  
approved overseas trust company 核准海外信托公司 -v(.]`Wo&;  
approved pooled investment fund 核准汇集投资基金 -a[]#v9  
approved provident fund scheme 认可公积金计划 IJAWG  
approved provision 核准拨款 H `V3oS~}  
approved redeemable share 核准可赎回股份 Ibd na9z7  
approved regional stock 认可地区性证券 ~D)!zQkD  
approved retirement scheme 认可退休金计划 ?>W4*8(  
approved subordinated loan 核准附属贷款 nVC:5ie  
arbitrage 套戥；套汇；套利 eiaLzI,O  
arbitrageur 套戥者；套汇者 &&;ol}W  
arbitrary amount 临时款项 2I#4jy/g  
arrangement 措施；安排；协定 6%B5hv24v  
arrears 欠款  ui:  
arrears of pay 欠付薪酬 t-$R)vZ}M  
arrears of revenue 逾期未收税款；逾期未收的帐项 89@e &h*  
articles of association 组织章程；组织细则；组织章程细则 ji[O?  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 -m:i~^ u  
ascertainment of profit 确定利润 0NB6S&lI^k  
"Asia Clear" “亚洲结算系统”