[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 H?a1XEY/  
allotment notice 股份配售通知；配股通知 tW8&:L,m  
allotment of shares 股份分配 oR1HJ2>Z1  
allowable 可获宽免；免税的 6 o
!*bWh  
allowable business loss 可扣除的营业亏损 ^{m&2l&87  
allowable expenses 可扣税的支出 pVa9g)+z}  
allowance 免税额；津贴；备抵；准备金 vUNmN2pRJ  
allowance for debts 债项的免税额 ->rr4xaKC  
allowance for depreciation by wear and tear 耗损折旧免税额 iL6Yk @  
allowance for funeral expenses 殡殓费的免税额 w{$X :Z  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 {~y,.[Ga  
allowance for repairs and outgoings 修葺及支出方面的免税额 4owM;y  
allowance to debtor 给债务人的津贴 c2o.
H!>  
alteration of capital 资本更改 gAPD y/wM  
alternate trustee 候补受托人 ~rl,Hr3Zo  
amalgamation 合并 yd>b2 M  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 N6%wHNYZ  
ambit of charges 征税范围；收费范围 f7y3BWOi]  
amended valuation 经修订的估值 Ig{ 3>vB  
American Commodities Exchange 美国商品交易所 )zK6>-KWA  
American Express Bank Limited 美国运通银行 {}A1[Y|  
American Stock Exchange 美国证券交易所 xaw)iC[gI{  
amortization 摊销 v|K'M,E  
amount due from banks 存放银行同业的款项 <,:5d2mM.  
amount due from banks abroad 存放海外银行同业的款项 q[ -Y XO  
amount due from holding companies 控股公司欠款 /]
@1IC{Lk  
amount due from local banks 存放本港银行同业的款项 n]Z() "D  
amount due to banks 银行同业的存款 +k<0:Fi  
amount due to banks abroad 海外银行同业的存款 e,cSB!7  
amount due to holding companies 控股公司存款 Hdxon@,+cd  
amount due to local banks 本港银行同业的存款 _Xe"+  
amount due to outport banks 外埠银行同业的存款 \v]esIP5R'  
amount for note issue 发行纸币的款额 5IJm_oy  
amount of bond 担保契据的款额 dR|*VT\  
amount of consideration 代价款额 -
 fx?@  
amount of contribution 供款数额 "+{>"_KV  
amount of indebtedness 负债款额 5?=haGn  
amount of principal of the loan 贷款本金额 L8WYxJ k  
amount of rates chargeable 应征差饷数额 pG-9H3[f#  
amount of share capital 股本额 PZ[hH(EX  
amount of sums assured 承保款额  z:p;Wm  
amount of variation 变动幅度 N\nxo0sl  
amount of vote 拨款数额 H~ `JAplr  
amount payable 应付款额 Q8GI;`Rb  
amount receivable 应收款额 n8RE  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 Q?xCb
 
analysis 分析 u$%;03hJ  
ancillary risk 附属风险 h|Ah\P?o  
annual account 周年帐目；周年帐目报表；年度决算；年结 +!JTEKHKH  
annual accounting date 年结日期 B ?%g@d-;  
annual allowance 每年免税额；年积金；年度津贴；年津 nb|KIW  
annual balance 年度余额 7mT iO?/y<  
annual disposable income 每年可动用收入 Py^fWQ5I~%  
annual estimates 周年预算 Ss$/Bh>hN  
annual fee 年费 WV?3DzeR  
annual general meeting 周年大会 /YrBnccqD  
annual growth rate 年增率；每年增长率 &WV&_z  
annual long-term supplement 长期个案每年补助金 - xE%`X  
annual pensionable emolument 可供计算退休金的年薪 Q| _e=  
annual report 年报 ;_dOYG1  
Annual Report on the Consumer Price Index 《消费物价指数年报》 RqU^Q*/sF
 
annual return 周年报表；周年申报表；每年报税表格 N/V~>UJ0{*  
Annual Return Rules 《周年报表规则》 Ucqn3&  
annual review of consumer prices 每年消费物价回顾 oQL$X3S  
annual roll-forward basis 逐年延展方式 /JGE
T  
annual salary 年薪 cME|Lg(J$  
annual statement 年度报表；年度决算表 sogdM{tz\  
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 Bid+,,  
annuitant 年金受益人 , #nYHD  
annuity 年金 'Z}3XVZEN  
annuity contract 年金合约 9%& =n  
annuity on human life 人寿年金 {"vTa
Y@  
antecedent debt 先前的债项 *u ^mf~  
ante-dated cheque 倒填日期支票 k"$E|$  
anticipated expenditure 预期开支 ,
>Yl(=&  
anticipated net profit 预期纯利 uWjSqyb:  
anticipated revenue 预期收入 duq(K9S  
anti-inflation measure 反通货膨胀措施 EFdo-.Ax  
anti-inflationary stance 反通货膨胀立场 <_ruVy0]  
apparent deficit 表面赤字 $_Kcm "oj  
apparent financial solvency 表面偿债能力 ;
%a  
apparent partner 表面合伙人 Usl963A#'F  
application for personal assessment 个人入息课税申请书 4Je[!X@C  
application of fund 资金应用 lK"m|Z  
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 H[o >"@4  
appointed actuary 委任精算师 ejh0Wfl  
appointed auditor 委任核数师；委任审计师 VBq|j"o0"  
appointed trustee 委任的受托人 Em]2K:  
appointer 委任人 #<o=W#[  
apportioned pro rata 按比例分摊 -PiakX  
apportionment 分配；分摊 2kkqPBc_  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 Wo2W/{  
apportionment formula 分摊方程式 J>dIEW%u  
apportionment of estate duty 遗产税的分摊 7wz9x8\t  
appraisal 估价；评估 i1JVvNMQ,  
appreciable growth 可观增长 &\m=|S  
appreciable impact 显着影响 OSY.$$IO  
appreciable increase 可观增长 ?8-ho0f0  
appreciation 增值；升值 ?8!\VNC.  
appreciation against other currencies 相对其他货币升值 3k# h
!Z  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ^|UD&6 dx  
appreciation tax 增值税 4'#?"I  
appropriation 拨款；拨用；拨付 &B?*|M`)k  
appropriation account 拨款帐目 1)t*l
;.  
Appropriation Bill 拨款法案 _~.S~;o!b  
appropriation-in-aid system 补助拨款办法 3Q!)bMv \  
approved assets 核准资产 A/sM ?!p>_  
approved basket stock 认可一篮子证券 21sXCmYR,t  
approved budget 核准预算 .r~M7 I  
approved charitable donation 认可慈善捐款 &j?+%Y1n@  
approved charitable institution 认可慈善机构 a98J_^n  
approved currency 核准货币；认可货币 V/Q/Uj
gg  
approved estimates 核准预算 C17$qdV/  
approved estimates of expenditure 核准开支预算 &2sfu0K  
approved overseas insurer 核准海外保险人 7-VP)|L#G  
approved overseas trust company 核准海外信托公司 N1yx|g:  
approved pooled investment fund 核准汇集投资基金 NnRX0]  
approved provident fund scheme 认可公积金计划 U2 8frRa  
approved provision 核准拨款 uJSzz:\  
approved redeemable share 核准可赎回股份 0BPUbp(  
approved regional stock 认可地区性证券 !rTkH4!_  
approved retirement scheme 认可退休金计划 w&x$RP  
approved subordinated loan 核准附属贷款 |a!]Iqz"N  
arbitrage 套戥；套汇；套利 XsGc!o  
arbitrageur 套戥者；套汇者 !,9;AMO -  
arbitrary amount 临时款项 L>&9+<-B  
arrangement 措施；安排；协定 Mhu|S)hn  
arrears 欠款 gTb%c84  
arrears of pay 欠付薪酬 x4XCR,-  
arrears of revenue 逾期未收税款；逾期未收的帐项 #CRd@k?  
articles of association 组织章程；组织细则；组织章程细则 q$'D}OHT  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 ZVz`g]  
ascertainment of profit 确定利润 ~cul;bb#  
"Asia Clear" “亚洲结算系统”