[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 Iu~(SKr=|$  
allotment notice 股份配售通知；配股通知 M-QQ  
allotment of shares 股份分配 aF"PB h=  
allowable 可获宽免；免税的 U/U_q-z]  
allowable business loss 可扣除的营业亏损 t9W*N\  
allowable expenses 可扣税的支出 ZyC[w7$I2  
allowance 免税额；津贴；备抵；准备金 r7U[QTM%  
allowance for debts 债项的免税额 _pS)bxw  
allowance for depreciation by wear and tear 耗损折旧免税额 '2|mg<Ft  
allowance for funeral expenses 殡殓费的免税额 0""%@X]m  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 w{;bvq%lY  
allowance for repairs and outgoings 修葺及支出方面的免税额
/*S6/#  
allowance to debtor 给债务人的津贴 'g)5vI~'  
alteration of capital 资本更改 yyVJb3n5:!  
alternate trustee 候补受托人 Jn?ZJZ  
amalgamation 合并 aFrZ ;_  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 }darXtZKkK  
ambit of charges 征税范围；收费范围 K nn<q=';G  
amended valuation 经修订的估值 u`+kH8#  
American Commodities Exchange 美国商品交易所 "el3mloR8  
American Express Bank Limited 美国运通银行 xWQQX  
American Stock Exchange 美国证券交易所 yq[CA`zVN  
amortization 摊销 O'~^wu.  
amount due from banks 存放银行同业的款项 QE;,mC>  
amount due from banks abroad 存放海外银行同业的款项 _3KfY  
amount due from holding companies 控股公司欠款 x?R1/i
Hv  
amount due from local banks 存放本港银行同业的款项 $I4JKh  
amount due to banks 银行同业的存款 k lr1"q7  
amount due to banks abroad 海外银行同业的存款 S^e e<%-  
amount due to holding companies 控股公司存款 Q;2kbVWY  
amount due to local banks 本港银行同业的存款 Y5IQhV.  
amount due to outport banks 外埠银行同业的存款 It'PWqZtG  
amount for note issue 发行纸币的款额 4NFvX4  
amount of bond 担保契据的款额 pi*?fUg!W  
amount of consideration 代价款额  >?X(,c  
amount of contribution 供款数额 Y#-pK)EeU  
amount of indebtedness 负债款额 Wc## .qU  
amount of principal of the loan 贷款本金额 .YS48 c  
amount of rates chargeable 应征差饷数额 J]*?_>"#8  
amount of share capital 股本额 $kQQdF  
amount of sums assured 承保款额 R/c-sV  
amount of variation 变动幅度 ve/|"RB  
amount of vote 拨款数额 -S$Y0FDV  
amount payable 应付款额 /EM=!@ka  
amount receivable 应收款额 l(tMo7iPa  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 G`jJKiC  
analysis 分析 Bd13p_V"6  
ancillary risk 附属风险 >RmL0d#B  
annual account 周年帐目；周年帐目报表；年度决算；年结 R?,XSJ  
annual accounting date 年结日期 Wf$P+i*  
annual allowance 每年免税额；年积金；年度津贴；年津 H]f
8W]"c[  
annual balance 年度余额 _ vE[TFy  
annual disposable income 每年可动用收入 \"=@uqar2  
annual estimates 周年预算 2I~a{:O  
annual fee 年费 FVHR  
annual general meeting 周年大会 9fqCE619a  
annual growth rate 年增率；每年增长率 \]t}N  
annual long-term supplement 长期个案每年补助金 dy0xz5N-  
annual pensionable emolument 可供计算退休金的年薪 ];}7 %3  
annual report 年报 1QuR7p  
Annual Report on the Consumer Price Index 《消费物价指数年报》  A,|lDsvM  
annual return 周年报表；周年申报表；每年报税表格 (>x_fDv  
Annual Return Rules 《周年报表规则》 !RdubM  
annual review of consumer prices 每年消费物价回顾 ^ 5gB?V,  
annual roll-forward basis 逐年延展方式 Nf{tC9l  
annual salary 年薪 Q|HOy8O}Z  
annual statement 年度报表；年度决算表 a<Ptm(,  
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 ApAHa]Ccp  
annuitant 年金受益人 }W R?n  
annuity 年金 IY9##&c3>  
annuity contract 年金合约 ww{07g  
annuity on human life 人寿年金 <~!R|5sK  
antecedent debt 先前的债项 1
|\/2  
ante-dated cheque 倒填日期支票 yB^_dE  
anticipated expenditure 预期开支 *e-+~/9~  
anticipated net profit 预期纯利 6Y
x/m  
anticipated revenue 预期收入 K~>ESMZ5  
anti-inflation measure 反通货膨胀措施 _NJq%-,'  
anti-inflationary stance 反通货膨胀立场 rv97Wm+  
apparent deficit 表面赤字 +~\c1|f  
apparent financial solvency 表面偿债能力 7q _.@J  
apparent partner 表面合伙人 1{X ;&y  
application for personal assessment 个人入息课税申请书 ( u}tUv3  
application of fund 资金应用 Wd_KZ}lX  
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 vwQ6=  
appointed actuary 委任精算师 "@)9$-g  
appointed auditor 委任核数师；委任审计师 u~ ^d5["T  
appointed trustee 委任的受托人 |nj,]pA  
appointer 委任人 zc#aQ.  
apportioned pro rata 按比例分摊 Vnq&lz%QqC  
apportionment 分配；分摊 7vs>PV  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 dg]: JU  
apportionment formula 分摊方程式 <O?UC/$)7  
apportionment of estate duty 遗产税的分摊 | sio:QP  
appraisal 估价；评估 OmX(3>:9  
appreciable growth 可观增长 Od :,r  
appreciable impact 显着影响 eE- @dU?  
appreciable increase 可观增长 T"$yh2tSY  
appreciation 增值；升值 >w"k:O17  
appreciation against other currencies 相对其他货币升值 nZ2mY!*  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ?5g0#wqI  
appreciation tax 增值税 WwM/M!98J  
appropriation 拨款；拨用；拨付 Lk|%2XGO&  
appropriation account 拨款帐目 m0k~8^L@f  
Appropriation Bill 拨款法案 iv/!c Mb  
appropriation-in-aid system 补助拨款办法 AR-&c 3o  
approved assets 核准资产 *^&2L,w  
approved basket stock 认可一篮子证券 eO:wx.PW  
approved budget 核准预算 4U;6 2 jq  
approved charitable donation 认可慈善捐款 |H'4];>R?  
approved charitable institution 认可慈善机构 gf8DhiB  
approved currency 核准货币；认可货币 ?xuhN G@  
approved estimates 核准预算 >1Y',0v  
approved estimates of expenditure 核准开支预算 do1aH$Iw  
approved overseas insurer 核准海外保险人 Yw\PmRL"p  
approved overseas trust company 核准海外信托公司 2& l~8,  
approved pooled investment fund 核准汇集投资基金 \We\*7^E  
approved provident fund scheme 认可公积金计划 KGsH3{r  
approved provision 核准拨款 t:G67^<3  
approved redeemable share 核准可赎回股份 WU -_Y^  
approved regional stock 认可地区性证券 O+o1R24JI  
approved retirement scheme 认可退休金计划 Je#vl4<L  
approved subordinated loan 核准附属贷款 A%pBvULH  
arbitrage 套戥；套汇；套利 *3A[C-1~.  
arbitrageur 套戥者；套汇者 lklMdsIdj  
arbitrary amount 临时款项 D^knN-nZ*  
arrangement 措施；安排；协定 Q~A25Jf.  
arrears 欠款 ! V6O~#  
arrears of pay 欠付薪酬  Wb/q&o  
arrears of revenue 逾期未收税款；逾期未收的帐项 U]Vu8 $W  
articles of association 组织章程；组织细则；组织章程细则 ;U=RV&  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 #q"^6C 5  
ascertainment of profit 确定利润 i0%S6vmaS  
"Asia Clear" “亚洲结算系统”