[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 &0C!P=-p  
allotment notice 股份配售通知；配股通知 un9o~3SF<  
allotment of shares 股份分配 W@S9}+wl*  
allowable 可获宽免；免税的 SQ1&n;M}f  
allowable business loss 可扣除的营业亏损 eqf~5/Z  
allowable expenses 可扣税的支出 Ol-'2l  
allowance 免税额；津贴；备抵；准备金 &1u?W%(Px  
allowance for debts 债项的免税额 aEM#V   
allowance for depreciation by wear and tear 耗损折旧免税额 g1{wxB FE  
allowance for funeral expenses 殡殓费的免税额 v*^2[pf  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 2mT+@G  
allowance for repairs and outgoings 修葺及支出方面的免税额 7r;A wa  
allowance to debtor 给债务人的津贴 CKR9APkv  
alteration of capital 资本更改 T a[74;VO  
alternate trustee 候补受托人 7> ]C2!  
amalgamation 合并 e.kt]l  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 S8cFD):q  
ambit of charges 征税范围；收费范围 >WEg8'#O  
amended valuation 经修订的估值 Q$zlxn 7\  
American Commodities Exchange 美国商品交易所 Z)&HqqT3p  
American Express Bank Limited 美国运通银行 ?-Z: N`YP  
American Stock Exchange 美国证券交易所 Z"^@B2v  
amortization 摊销 ZT8j9zs  
amount due from banks 存放银行同业的款项 (1HN, iJy  
amount due from banks abroad 存放海外银行同业的款项 Cwh;+3?C|  
amount due from holding companies 控股公司欠款 3gh^a;uC  
amount due from local banks 存放本港银行同业的款项 >k jJq]A2  
amount due to banks 银行同业的存款 >k#aB.6  
amount due to banks abroad 海外银行同业的存款 24T
w1'mW  
amount due to holding companies 控股公司存款 ;C<A}  
amount due to local banks 本港银行同业的存款 aRwBxf  
amount due to outport banks 外埠银行同业的存款 c8s/`esA  
amount for note issue 发行纸币的款额 ~S6N'$ ^  
amount of bond 担保契据的款额 PWU#`>4  
amount of consideration 代价款额 \* #4  
amount of contribution 供款数额 CUG<v3\  
amount of indebtedness 负债款额 U,S286  
amount of principal of the loan 贷款本金额 1GdgF? 4  
amount of rates chargeable 应征差饷数额 Dw[Q,SE  
amount of share capital 股本额 <>oW
 f  
amount of sums assured 承保款额 }>:X|4]  
amount of variation 变动幅度 c2f$:XiM  
amount of vote 拨款数额 zK92:+^C  
amount payable 应付款额 NeEV!V8  
amount receivable 应收款额 Ye6O!,R  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 G<
eJ0S  
analysis 分析 BYf"l8^,  
ancillary risk 附属风险 E=QQZ\w  
annual account 周年帐目；周年帐目报表；年度决算；年结 'W*F[U*&HP  
annual accounting date 年结日期 bW|y -GM  
annual allowance 每年免税额；年积金；年度津贴；年津 3Cl9,Z"&6$  
annual balance 年度余额 @$R a  
annual disposable income 每年可动用收入 *)1z-rH`  
annual estimates 周年预算 iE`aGoA  
annual fee 年费 >KFJ1}b|3  
annual general meeting 周年大会 B" z5j  
annual growth rate 年增率；每年增长率 SAJ=)h~  
annual long-term supplement 长期个案每年补助金 J x<  
annual pensionable emolument 可供计算退休金的年薪 :JIPF=]fc  
annual report 年报 hzb|:  
Annual Report on the Consumer Price Index 《消费物价指数年报》 : eFc.>KoD  
annual return 周年报表；周年申报表；每年报税表格 #w@Pa L iS  
Annual Return Rules 《周年报表规则》 XEEbmIO*<9  
annual review of consumer prices 每年消费物价回顾 {@%(0d{n}  
annual roll-forward basis 逐年延展方式 pAuwSn#i  
annual salary 年薪 A'8K^,<  
annual statement 年度报表；年度决算表 (c2\:hvy  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 U'G`Q0n  
annuitant 年金受益人 +GS=zNw#  
annuity 年金 Se`N5hQ  
annuity contract 年金合约 . 6dT5x8u  
annuity on human life 人寿年金 (^9M9+L[i  
antecedent debt 先前的债项 4vS!99 v)  
ante-dated cheque 倒填日期支票 @k,(i=**  
anticipated expenditure 预期开支 !y?hn$w0  
anticipated net profit 预期纯利 y~jIAp  
anticipated revenue 预期收入 ZB& Uhi  
anti-inflation measure 反通货膨胀措施 E=NY{|>  
anti-inflationary stance 反通货膨胀立场 !X8R  
apparent deficit 表面赤字 9Q/!%y%5  
apparent financial solvency 表面偿债能力 %#a%Luq  
apparent partner 表面合伙人 uek3Y[n  
application for personal assessment 个人入息课税申请书 Nk4_!  
application of fund 资金应用 |lwN!KVQ,  
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 =[+&({  
appointed actuary 委任精算师 M3 u8NRd5|  
appointed auditor 委任核数师；委任审计师  F`.7_D  
appointed trustee 委任的受托人 s= fKAxH  
appointer 委任人 :,,y63-f4  
apportioned pro rata 按比例分摊 %ko 8P  
apportionment 分配；分摊 Uc0'XPo3I  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 qEr[fC@x  
apportionment formula 分摊方程式 vq7%SEkES  
apportionment of estate duty 遗产税的分摊 nn:pf1  
appraisal 估价；评估 )du{ZWr  
appreciable growth 可观增长 );DIrA  
appreciable impact 显着影响 J9.p8A^^2  
appreciable increase 可观增长 
q"<-  
appreciation 增值；升值 J)|K/W9  
appreciation against other currencies 相对其他货币升值 neFno5dj  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 F@bCm+z-  
appreciation tax 增值税 wR4u}gb#q  
appropriation 拨款；拨用；拨付
9z/_`Xd_  
appropriation account 拨款帐目 guXpH
F=  
Appropriation Bill 拨款法案 R7c)C8/~  
appropriation-in-aid system 补助拨款办法 F|`B2Gr  
approved assets 核准资产 em!R9J.  
approved basket stock 认可一篮子证券 .@-]A  
approved budget 核准预算 d}cJ5!d  
approved charitable donation 认可慈善捐款 >C&<dO#i  
approved charitable institution 认可慈善机构 O>5u5n  
approved currency 核准货币；认可货币 P.Z<b:V!  
approved estimates 核准预算 <# r.}T.l  
approved estimates of expenditure 核准开支预算 WCTW#<izm  
approved overseas insurer 核准海外保险人 , %O3^7i  
approved overseas trust company 核准海外信托公司 g*r;( H>e  
approved pooled investment fund 核准汇集投资基金 Y'0?<_ fj  
approved provident fund scheme 认可公积金计划 @~G`~8   
approved provision 核准拨款 Atq2pL"  
approved redeemable share 核准可赎回股份 U2lC !j%K  
approved regional stock 认可地区性证券 bvS\P!m\c  
approved retirement scheme 认可退休金计划 gD+t'qg$  
approved subordinated loan 核准附属贷款 N:jiZ)  
arbitrage 套戥；套汇；套利 +u
:OAsR  
arbitrageur 套戥者；套汇者 :gaeb8`t  
arbitrary amount 临时款项 ~<[5uZIo  
arrangement 措施；安排；协定 qgsE7 ]  
arrears 欠款 nL07^6(  
arrears of pay 欠付薪酬 &\`a5[  
arrears of revenue 逾期未收税款；逾期未收的帐项 7h&`BS  
articles of association 组织章程；组织细则；组织章程细则 O[p^lr(B7  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 _m?(O/BTx  
ascertainment of profit 确定利润 7"NJraQ6  
"Asia Clear" “亚洲结算系统”