[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 "'zVwU  
allotment notice 股份配售通知；配股通知 079mn/8;  
allotment of shares 股份分配 Hi5}s  
allowable 可获宽免；免税的 W%,h{  
allowable business loss 可扣除的营业亏损 E!SxO~  
allowable expenses 可扣税的支出 >^|(AzS  
allowance 免税额；津贴；备抵；准备金 RX6s[uQ  
allowance for debts 债项的免税额 _ giZ'&l!  
allowance for depreciation by wear and tear 耗损折旧免税额 >/eV4ma"  
allowance for funeral expenses 殡殓费的免税额 )&$p?kF  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 ?$Tp|<tx#  
allowance for repairs and outgoings 修葺及支出方面的免税额 bxFDB^  
allowance to debtor 给债务人的津贴 -NuRf#  
alteration of capital 资本更改 "H"4]m1Wc  
alternate trustee 候补受托人 wz1fl#WU  
amalgamation 合并 eJ2$DgB}t  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 cE SSSH!m  
ambit of charges 征税范围；收费范围 A!n)Fpk  
amended valuation 经修订的估值 sY*iR
q  
American Commodities Exchange 美国商品交易所 s;NPY  
American Express Bank Limited 美国运通银行 @b2JR^  
American Stock Exchange 美国证券交易所 ^`< %P
k  
amortization 摊销 c
*:H6(u  
amount due from banks 存放银行同业的款项 q(iM=IeiN  
amount due from banks abroad 存放海外银行同业的款项 ouO<un  
amount due from holding companies 控股公司欠款 aH(B}wh{  
amount due from local banks 存放本港银行同业的款项 }_GI%+t  
amount due to banks 银行同业的存款 ZlEH3-Zv  
amount due to banks abroad 海外银行同业的存款 ~Q36lR  
amount due to holding companies 控股公司存款 \ &#pJB BG  
amount due to local banks 本港银行同业的存款 9X%H$>s  
amount due to outport banks 外埠银行同业的存款 SIr^\iiOB  
amount for note issue 发行纸币的款额 530Z> q  
amount of bond 担保契据的款额 hDAxX=FM  
amount of consideration 代价款额 KB6'sj  
amount of contribution 供款数额 cq-UVk"Gl  
amount of indebtedness 负债款额 _A5.  
amount of principal of the loan 贷款本金额 q\q8xF~[p  
amount of rates chargeable 应征差饷数额 cZd{K[fuK  
amount of share capital 股本额 #G`UR  
amount of sums assured 承保款额 z&@O \>Q  
amount of variation 变动幅度 +D&aE$<  
amount of vote 拨款数额 ImZ!8#  
amount payable 应付款额 @Fs2J_v  
amount receivable 应收款额 6'YsSde".  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 b0n " J`  
analysis 分析 IJz=SV  
ancillary risk 附属风险 f 3t&Bcw$  
annual account 周年帐目；周年帐目报表；年度决算；年结 0Xx& Z8E  
annual accounting date 年结日期 ^;[|,:8f7L  
annual allowance 每年免税额；年积金；年度津贴；年津 8n`O{8:fi  
annual balance 年度余额 +;*dFL  
annual disposable income 每年可动用收入 F\U^-/0,  
annual estimates 周年预算 #eKg!]4-R  
annual fee 年费 AFN"#M  
annual general meeting 周年大会 vD@=V#T  
annual growth rate 年增率；每年增长率 [ _Nw5_  
annual long-term supplement 长期个案每年补助金 20Rj Rd  
annual pensionable emolument 可供计算退休金的年薪 u:[vqlU  
annual report 年报 qo^PS  
Annual Report on the Consumer Price Index 《消费物价指数年报》 b!hs|emo;  
annual return 周年报表；周年申报表；每年报税表格 Yj-JB  
Annual Return Rules 《周年报表规则》 G:k]tZ*`  
annual review of consumer prices 每年消费物价回顾 "z/)> ?Wn  
annual roll-forward basis 逐年延展方式 /CW 0N@  
annual salary 年薪 {~u#.
(  
annual statement 年度报表；年度决算表 B>=NE.ulUL  
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 -Nn@c|fz  
annuitant 年金受益人 ?^l{t4  
annuity 年金 `<3xi9  
annuity contract 年金合约 :l/?cV
;  
annuity on human life 人寿年金 WVa#nU^  
antecedent debt 先前的债项 qzbpLV|
  
ante-dated cheque 倒填日期支票 @_ Q  
anticipated expenditure 预期开支 a"6AZT"8  
anticipated net profit 预期纯利 F{;{o^P
v  
anticipated revenue 预期收入 ^}>Ie03m50  
anti-inflation measure 反通货膨胀措施 l]wjH5mz=i  
anti-inflationary stance 反通货膨胀立场 d=J$H<  
apparent deficit 表面赤字 g.9:R=JPT  
apparent financial solvency 表面偿债能力 npD`9ff  
apparent partner 表面合伙人 |)'6U3  
application for personal assessment 个人入息课税申请书 5OS|Vp||
b  
application of fund 资金应用 p A|Z%aL  
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 8:QnxrODP  
appointed actuary 委任精算师 _pZaVx   
appointed auditor 委任核数师；委任审计师 d \[cFe1d  
appointed trustee 委任的受托人 qT}AY.O%^  
appointer 委任人 I]dt1iXu_{  
apportioned pro rata 按比例分摊 Eh{]so  
apportionment 分配；分摊 o fw0_)!Q  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 W:z?w2{VI(  
apportionment formula 分摊方程式 Jx
lU=7cF  
apportionment of estate duty 遗产税的分摊 7=e!k-G  
appraisal 估价；评估 ;3 |Z}P  
appreciable growth 可观增长 iJH;OV;P  
appreciable impact 显着影响 ZBX,4kxK7  
appreciable increase 可观增长 Uw:gJ
9  
appreciation 增值；升值 1_Ag:>#X  
appreciation against other currencies 相对其他货币升值 .NO
h[68'  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 <R%]9#re  
appreciation tax 增值税 ;WG6|QgV?-  
appropriation 拨款；拨用；拨付 KTzkJx  
appropriation account 拨款帐目 %8N=4vTJ  
Appropriation Bill 拨款法案 F9Y/Z5 Ea  
appropriation-in-aid system 补助拨款办法 H[S 4o,  
approved assets 核准资产 4IEF{"c_8  
approved basket stock 认可一篮子证券 _h2s(u >\  
approved budget 核准预算 =%UX"K`  
approved charitable donation 认可慈善捐款 @jvF[wi;  
approved charitable institution 认可慈善机构 ~ R: =zGDV  
approved currency 核准货币；认可货币 H|]~(.w 1}  
approved estimates 核准预算 Ev'BmDk  
approved estimates of expenditure 核准开支预算 #^Io9dAh  
approved overseas insurer 核准海外保险人 dDeImSeV  
approved overseas trust company 核准海外信托公司 rElbzL"&<  
approved pooled investment fund 核准汇集投资基金 >AsrPU[  
approved provident fund scheme 认可公积金计划 vXA+4 ?ZG  
approved provision 核准拨款 OB&l
q.r  
approved redeemable share 核准可赎回股份 .JG>/+  
approved regional stock 认可地区性证券 8T2iqqG/1  
approved retirement scheme 认可退休金计划 Q:/BC= ~  
approved subordinated loan 核准附属贷款 TAl#V7PF}  
arbitrage 套戥；套汇；套利 $cUTe  
arbitrageur 套戥者；套汇者 $2?10}
mrx  
arbitrary amount 临时款项 k;AV'r  
arrangement 措施；安排；协定 kOycS  
arrears 欠款  H%AF,  
arrears of pay 欠付薪酬 YH%aPsi  
arrears of revenue 逾期未收税款；逾期未收的帐项 @aX$}  
articles of association 组织章程；组织细则；组织章程细则 k8~/lE.Wy  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 ^71!.b%  
ascertainment of profit 确定利润 |KM<\v(A{  
"Asia Clear" “亚洲结算系统”