[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 2Sa{=x N)  
allotment notice 股份配售通知；配股通知 yA"?Hv\o;  
allotment of shares 股份分配 Z2yO /$<  
allowable 可获宽免；免税的 )-1e}VF(U  
allowable business loss 可扣除的营业亏损 qD\9h`a  
allowable expenses 可扣税的支出 Yb`b/BMR  
allowance 免税额；津贴；备抵；准备金 ;`Xm?N  
allowance for debts 债项的免税额 Y$"
m*0  
allowance for depreciation by wear and tear 耗损折旧免税额 _0gdt4  
allowance for funeral expenses 殡殓费的免税额 q78OP}  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 \b$pH  
allowance for repairs and outgoings 修葺及支出方面的免税额 M^8zqAA  
allowance to debtor 给债务人的津贴 l3 ogMRq@  
alteration of capital 资本更改 C P&u  
alternate trustee 候补受托人 #_S]\=N(  
amalgamation 合并 wMN{9Ce3j  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 2cQ~$  
ambit of charges 征税范围；收费范围
"ldd&><  
amended valuation 经修订的估值 HyWR&0J  
American Commodities Exchange 美国商品交易所 1hCU"|VH:  
American Express Bank Limited 美国运通银行 )\:IRr"  
American Stock Exchange 美国证券交易所
1Dc6v57  
amortization 摊销 -Z:x!M[Xr  
amount due from banks 存放银行同业的款项 :x[()J~N  
amount due from banks abroad 存放海外银行同业的款项 e21J9e6z  
amount due from holding companies 控股公司欠款 L[9Kh&c  
amount due from local banks 存放本港银行同业的款项 LI3L~6A>  
amount due to banks 银行同业的存款
XC~"T6F  
amount due to banks abroad 海外银行同业的存款 -N^Ah_9ek  
amount due to holding companies 控股公司存款 o938!jML_  
amount due to local banks 本港银行同业的存款 G%l')e)9Gq  
amount due to outport banks 外埠银行同业的存款 <_t]?XHB[  
amount for note issue 发行纸币的款额 b(R.&X  
amount of bond 担保契据的款额 C{^I}p  
amount of consideration 代价款额 ?)(/S
ZC0  
amount of contribution 供款数额 6Y\TVRR  
amount of indebtedness 负债款额 BQ u
8$W  
amount of principal of the loan 贷款本金额 HH7WMYoKY  
amount of rates chargeable 应征差饷数额 q'+ARW48  
amount of share capital 股本额 BI-'&kPk  
amount of sums assured 承保款额 x+za6 e_k"  
amount of variation 变动幅度 wGT>Xh!  
amount of vote 拨款数额 yv]|Ce@8A  
amount payable 应付款额 v9r.w-  
amount receivable 应收款额 T}msF  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 'Z.C&6_  
analysis 分析 M\k[?i  
ancillary risk 附属风险 D=3Z] 'A  
annual account 周年帐目；周年帐目报表；年度决算；年结 O/Hj-u6&A  
annual accounting date 年结日期 U _A'/p^D  
annual allowance 每年免税额；年积金；年度津贴；年津 xSM1b5=Pu  
annual balance 年度余额  s:xJ }Ll  
annual disposable income 每年可动用收入 i?M-~EKu  
annual estimates 周年预算 b+ycEs=_  
annual fee 年费 CYE[$*g6y  
annual general meeting 周年大会 W<#!He  
annual growth rate 年增率；每年增长率 9Xa.%vw>  
annual long-term supplement 长期个案每年补助金 "62g!e}!c  
annual pensionable emolument 可供计算退休金的年薪 hg0{x/Dgny  
annual report 年报 e_3jyA@v  
Annual Report on the Consumer Price Index 《消费物价指数年报》 wzxV)1jT  
annual return 周年报表；周年申报表；每年报税表格 B/@LE{qUn  
Annual Return Rules 《周年报表规则》 @XtrC|dkkE  
annual review of consumer prices 每年消费物价回顾 o^(I+<el  
annual roll-forward basis 逐年延展方式 %B#T"=Cx  
annual salary 年薪 F7b% x7b  
annual statement 年度报表；年度决算表 $)KODI>|  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 J%r:"Jm[y1  
annuitant 年金受益人 2p;I<C:Eo  
annuity 年金 MS#*3Md&y  
annuity contract 年金合约 t}Td$K7  
annuity on human life 人寿年金 k=9+"4:  
antecedent debt 先前的债项 GJQ>VI2cY  
ante-dated cheque 倒填日期支票 s1::\&`za  
anticipated expenditure 预期开支 >\ :GFD{z  
anticipated net profit 预期纯利 Ths~8{dMb  
anticipated revenue 预期收入 : KFK2yD  
anti-inflation measure 反通货膨胀措施 y5aPs z  
anti-inflationary stance 反通货膨胀立场 n^|xp;] :  
apparent deficit 表面赤字 B?^~1Ua9Zv  
apparent financial solvency 表面偿债能力 Vrlqje_ Q  
apparent partner 表面合伙人 #*y .C[^5{  
application for personal assessment 个人入息课税申请书 ,\&r\!=  
application of fund 资金应用
w[3a^  
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 wY%t# [T3  
appointed actuary 委任精算师 D~i5E9s5  
appointed auditor 委任核数师；委任审计师 I2RXw  
appointed trustee 委任的受托人 a]5y CBm  
appointer 委任人 R(&3})VOa  
apportioned pro rata 按比例分摊 wM7Iu86  
apportionment 分配；分摊 NhNd+SCZ@  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 DOFW"SpE  
apportionment formula 分摊方程式 gSwHPm%zn  
apportionment of estate duty 遗产税的分摊 Ev3'EA~`  
appraisal 估价；评估 < -W8  
appreciable growth 可观增长 k%Tp9x$  
appreciable impact 显着影响 u ]O}Ub`  
appreciable increase 可观增长 k}nGgd6XD  
appreciation 增值；升值 - (((y)!  
appreciation against other currencies 相对其他货币升值 `\"<%CCe  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 3 i>NKS  
appreciation tax 增值税 r9M3rj]  
appropriation 拨款；拨用；拨付 3!sZA?q  
appropriation account 拨款帐目 (X5y%~;V5a  
Appropriation Bill 拨款法案 Wvu1?  
appropriation-in-aid system 补助拨款办法 )l m7ly8a|  
approved assets 核准资产 8mdVh\i!Kf  
approved basket stock 认可一篮子证券 Aep](je  
approved budget 核准预算 Asuu gcN*  
approved charitable donation 认可慈善捐款 ) ] Ro  
approved charitable institution 认可慈善机构 I!9>"s12  
approved currency 核准货币；认可货币 nr&|  
approved estimates 核准预算 [9 :9<#?o^  
approved estimates of expenditure 核准开支预算 "O$WfpKX  
approved overseas insurer 核准海外保险人 "'Gq4<&y  
approved overseas trust company 核准海外信托公司 XI$W   
approved pooled investment fund 核准汇集投资基金 VE*`Ji  
approved provident fund scheme 认可公积金计划 D'ZUbAh!  
approved provision 核准拨款 }Ptv[{q]GE  
approved redeemable share 核准可赎回股份 F|!=]A<  
approved regional stock 认可地区性证券 ALO/{:l(  
approved retirement scheme 认可退休金计划 ac@\\2srV  
approved subordinated loan 核准附属贷款 I H#CaD  
arbitrage 套戥；套汇；套利 v)|a}5={  
arbitrageur 套戥者；套汇者 0(u}z  
arbitrary amount 临时款项 hMS:t(N{  
arrangement 措施；安排；协定 NW;_4g4qE  
arrears 欠款 Y^d#8^cP  
arrears of pay 欠付薪酬 bcuUej:  
arrears of revenue 逾期未收税款；逾期未收的帐项 D(|+z-}M  
articles of association 组织章程；组织细则；组织章程细则 e8:O2!HW  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 `S?_=JIX  
ascertainment of profit 确定利润 :iE`=( o  
"Asia Clear" “亚洲结算系统”