[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 w`L~#yu  
allotment notice 股份配售通知；配股通知 +XEjXH5K  
allotment of shares 股份分配 u_N\iCYp  
allowable 可获宽免；免税的 j]pohxn$5  
allowable business loss 可扣除的营业亏损 sFLcOPj-%  
allowable expenses 可扣税的支出 }0QN[$H!  
allowance 免税额；津贴；备抵；准备金 7}Bj|]b)~  
allowance for debts 债项的免税额 ^:qD.h>&  
allowance for depreciation by wear and tear 耗损折旧免税额 ZB828T3  
allowance for funeral expenses 殡殓费的免税额 aH%ZetLNJ  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 I>{!U$  
allowance for repairs and outgoings 修葺及支出方面的免税额 0$tjNye  
allowance to debtor 给债务人的津贴 "YJ[$TG  
alteration of capital 资本更改 7))\'\  
alternate trustee 候补受托人 'WK;$XQ  
amalgamation 合并 75ZH  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ##H;Yb  
ambit of charges 征税范围；收费范围 [-\({<t3x  
amended valuation 经修订的估值 :$=
|7v  
American Commodities Exchange 美国商品交易所 AHwG<k  
American Express Bank Limited 美国运通银行 lR:?uZ$  
American Stock Exchange 美国证券交易所 & g:%*>7P  
amortization 摊销 P/ci/y_1  
amount due from banks 存放银行同业的款项 R'SBd}1  
amount due from banks abroad 存放海外银行同业的款项 P+h6!=nD7  
amount due from holding companies 控股公司欠款 wf?u(3
/%  
amount due from local banks 存放本港银行同业的款项 a:A n=NA  
amount due to banks 银行同业的存款 XYe~G@Q Z  
amount due to banks abroad 海外银行同业的存款 RU0i#suiz  
amount due to holding companies 控股公司存款 /|GT\X4o  
amount due to local banks 本港银行同业的存款 &y7
0  
amount due to outport banks 外埠银行同业的存款 |8H_-n  
amount for note issue 发行纸币的款额 1HhX/fpq  
amount of bond 担保契据的款额
}!8nO;  
amount of consideration 代价款额 Vo,[EVL  
amount of contribution 供款数额 'w(y J  
amount of indebtedness 负债款额 _#!U"hkH  
amount of principal of the loan 贷款本金额 PL@~Ys0
  
amount of rates chargeable 应征差饷数额 T7{<arL$  
amount of share capital 股本额 f ba&`  
amount of sums assured 承保款额 zG# wu   
amount of variation 变动幅度
IU|kNBo  
amount of vote 拨款数额 
O~27/  
amount payable 应付款额 {)xWD%  
amount receivable 应收款额 l-}KmZ]  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 d",(aZ  
analysis 分析 >GXXjAIu/  
ancillary risk 附属风险 &~ *.CQa  
annual account 周年帐目；周年帐目报表；年度决算；年结 */w7?QOv  
annual accounting date 年结日期 xvmt.
>f  
annual allowance 每年免税额；年积金；年度津贴；年津 Q(Gyq:L=>  
annual balance 年度余额 }3Y <$YL"R  
annual disposable income 每年可动用收入 $W&:(&  
annual estimates 周年预算 R_1qn  
annual fee 年费 ;F5"}x  
annual general meeting 周年大会 4(=kE>n}  
annual growth rate 年增率；每年增长率 nA_%2F'W}  
annual long-term supplement 长期个案每年补助金 E9+HS  
annual pensionable emolument 可供计算退休金的年薪 S8" f]5s  
annual report 年报 p|3b/plZ  
Annual Report on the Consumer Price Index 《消费物价指数年报》 F_=1;,K%  
annual return 周年报表；周年申报表；每年报税表格 OQp, 3M{_  
Annual Return Rules 《周年报表规则》 -\#lF?fzb  
annual review of consumer prices 每年消费物价回顾 5Fbs WW2  
annual roll-forward basis 逐年延展方式 N u^p
  
annual salary 年薪 |sIr?RL{C  
annual statement 年度报表；年度决算表 M:| 8]y@  
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 kz B\'m,l  
annuitant 年金受益人 '\"G{jU@  
annuity 年金 j*400  
annuity contract 年金合约 WC*=rWRxF  
annuity on human life 人寿年金 c2 Aps  
antecedent debt 先前的债项 ObG=>WPJa  
ante-dated cheque 倒填日期支票 >&U@f  
anticipated expenditure 预期开支 &!L:"]=+  
anticipated net profit 预期纯利 y$b]7O  
anticipated revenue 预期收入 8{0 k0 &x  
anti-inflation measure 反通货膨胀措施 UDEj[12S  
anti-inflationary stance 反通货膨胀立场 tY+$$GSQj  
apparent deficit 表面赤字 FhkkWWL  
apparent financial solvency 表面偿债能力 TL0[@rr4  
apparent partner 表面合伙人 lCIDBBjy^  
application for personal assessment 个人入息课税申请书 h Dk)Qg  
application of fund 资金应用 "Sridh?  
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 g/~XCC^F?  
appointed actuary 委任精算师 < zOi4v0  
appointed auditor 委任核数师；委任审计师 V'
DA[{\*  
appointed trustee 委任的受托人 7 oQ[FdRn*  
appointer 委任人 DM{ 4@*]  
apportioned pro rata 按比例分摊 wN=;i#  
apportionment 分配；分摊 d2N:^vvvR  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 upy\gkpnGO  
apportionment formula 分摊方程式 #Sh <Ih  
apportionment of estate duty 遗产税的分摊 YXW%]Uy+  
appraisal 估价；评估 4x;_AN  
appreciable growth 可观增长 .}B(&*9,v  
appreciable impact 显着影响 lD
xc`S  
appreciable increase 可观增长 ;dR=tAf0$Q  
appreciation 增值；升值 r;&>iX4B  
appreciation against other currencies 相对其他货币升值 7zemr>sIh  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 c>:R3^\lwx  
appreciation tax 增值税 "IQ/LbOqm_  
appropriation 拨款；拨用；拨付 MGJ.,tK1  
appropriation account 拨款帐目 YW/QC'_iC  
Appropriation Bill 拨款法案 2c5-)Dt)T  
appropriation-in-aid system 补助拨款办法 _hu
")os  
approved assets 核准资产 R?o$Y6}5  
approved basket stock 认可一篮子证券 -n80&  
approved budget 核准预算 V)(R]BK{  
approved charitable donation 认可慈善捐款 v\tEVhm  
approved charitable institution 认可慈善机构 iB[~U3  
approved currency 核准货币；认可货币 c0&Rg#  
approved estimates 核准预算 @#g<IBG=*  
approved estimates of expenditure 核准开支预算 q 11IkDa
  
approved overseas insurer 核准海外保险人 |yEa5
rd?W  
approved overseas trust company 核准海外信托公司 BZ!v%4^9  
approved pooled investment fund 核准汇集投资基金 "pP^*9FrA  
approved provident fund scheme 认可公积金计划 4d b(<h  
approved provision 核准拨款 $5
D,sEC@  
approved redeemable share 核准可赎回股份 G+UMBn  
approved regional stock 认可地区性证券 xG&)1sT#-\  
approved retirement scheme 认可退休金计划 myl+J;,]  
approved subordinated loan 核准附属贷款 ?W^c4NtP  
arbitrage 套戥；套汇；套利 VXLT^iX  
arbitrageur 套戥者；套汇者 Q/>{f0  
arbitrary amount 临时款项 #S&Tkip]"W  
arrangement 措施；安排；协定 N,8/Y  
arrears 欠款 Y2o?gug  
arrears of pay 欠付薪酬 m< _S_c  
arrears of revenue 逾期未收税款；逾期未收的帐项 l&iq5}[n&  
articles of association 组织章程；组织细则；组织章程细则  ?HF%(>M  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 h3LE>}6D  
ascertainment of profit 确定利润 ![]``g2  
"Asia Clear" “亚洲结算系统”