[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 A[Vhy;xz  
allotment notice 股份配售通知；配股通知 2*Mu"v,  
allotment of shares 股份分配 !I Byv%m&\  
allowable 可获宽免；免税的  wTn"  
allowable business loss 可扣除的营业亏损 mam(h{f$  
allowable expenses 可扣税的支出 << aAYkx<  
allowance 免税额；津贴；备抵；准备金 /&RS+By(i  
allowance for debts 债项的免税额 6S?*z `v  
allowance for depreciation by wear and tear 耗损折旧免税额 $u{ 8wF/)  
allowance for funeral expenses 殡殓费的免税额 <a=k"'0  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 !qJ|`o Y  
allowance for repairs and outgoings 修葺及支出方面的免税额 =mh)b]].4\  
allowance to debtor 给债务人的津贴 !{4bC  
alteration of capital 资本更改 Q".
AmHn  
alternate trustee 候补受托人 Nk shJ2  
amalgamation 合并 rY(^6[!  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 $c24lJ#/  
ambit of charges 征税范围；收费范围 0^3@>>^  
amended valuation 经修订的估值 }"AGX  
American Commodities Exchange 美国商品交易所 _pR7sNeV  
American Express Bank Limited 美国运通银行 ?)XPY<  
American Stock Exchange 美国证券交易所 67dp)X  
amortization 摊销 %I;iP|/  
amount due from banks 存放银行同业的款项 .8Gmy07  
amount due from banks abroad 存放海外银行同业的款项 S)*!jI  
amount due from holding companies 控股公司欠款 :_+Fe,h>|  
amount due from local banks 存放本港银行同业的款项 &;oWmmvz{  
amount due to banks 银行同业的存款 mYqRN1%  
amount due to banks abroad 海外银行同业的存款 3,{tGNl|  
amount due to holding companies 控股公司存款 Z sbE  
amount due to local banks 本港银行同业的存款 b+mh9q'5E  
amount due to outport banks 外埠银行同业的存款 2bt2h.a  
amount for note issue 发行纸币的款额 .p(~/MnO  
amount of bond 担保契据的款额 _z \PVTT  
amount of consideration 代价款额 u6BLhyS  
amount of contribution 供款数额
9h 0^_|"  
amount of indebtedness 负债款额 %-~T;_.  
amount of principal of the loan 贷款本金额 Zkn1@a  
amount of rates chargeable 应征差饷数额 1R"ymWg"  
amount of share capital 股本额 P7kb*
  
amount of sums assured 承保款额 dtUt2r)6L;  
amount of variation 变动幅度 #[ hJm'G  
amount of vote 拨款数额 9oJ=:E~CP  
amount payable 应付款额 i:,37INMt  
amount receivable 应收款额 (eJYv: ^  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 =H2.1 :'  
analysis 分析 3QzHQU  
ancillary risk 附属风险 [vY? !  
annual account 周年帐目；周年帐目报表；年度决算；年结 7nL3+Pq  
annual accounting date 年结日期 jaImO  
annual allowance 每年免税额；年积金；年度津贴；年津 N>4u qFo  
annual balance 年度余额 y~pJ|E  
annual disposable income 每年可动用收入  *$o{+YP  
annual estimates 周年预算 6dq*ncNin  
annual fee 年费 MPmsW&  
annual general meeting 周年大会 VwV`tKit  
annual growth rate 年增率；每年增长率 FGG7;0(  
annual long-term supplement 长期个案每年补助金 ce\ F~8y  
annual pensionable emolument 可供计算退休金的年薪 QBiLH]qa  
annual report 年报 Wg2Y`2@t  
Annual Report on the Consumer Price Index 《消费物价指数年报》 A9 HJWKO  
annual return 周年报表；周年申报表；每年报税表格 -(fvb  
Annual Return Rules 《周年报表规则》 s8]9OG3g  
annual review of consumer prices 每年消费物价回顾 *P
jW,   
annual roll-forward basis 逐年延展方式 ;Y>cegG\  
annual salary 年薪 +]%d'h  
annual statement 年度报表；年度决算表 uk~4R@=&H  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 ;f7;U=gl,  
annuitant 年金受益人 T7{Z0-  
annuity 年金 <H)I06];  
annuity contract 年金合约 9V=bV=4:  
annuity on human life 人寿年金 #c ndq[H  
antecedent debt 先前的债项 a}+7MEUmZ/  
ante-dated cheque 倒填日期支票 tj_+0J$sw:  
anticipated expenditure 预期开支 n)
7olP0p  
anticipated net profit 预期纯利 V_g9
oR_  
anticipated revenue 预期收入 t%n3~i4X:  
anti-inflation measure 反通货膨胀措施 nsJN)Pt  
anti-inflationary stance 反通货膨胀立场 XHu2G t_  
apparent deficit 表面赤字 / 1jb8w'  
apparent financial solvency 表面偿债能力 {1y-*@yU(  
apparent partner 表面合伙人 <|s9@;(I  
application for personal assessment 个人入息课税申请书 0 pHqNlb  
application of fund 资金应用 : qKxm(  
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 5]&vs!wH  
appointed actuary 委任精算师 U. 1Vpfy  
appointed auditor 委任核数师；委任审计师 O0{M3-  
appointed trustee 委任的受托人 J['paHSF  
appointer 委任人 I T)rhi:  
apportioned pro rata 按比例分摊 K>TdN+Z}=  
apportionment 分配；分摊 `V@{#+X  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 "mnWqRpX  
apportionment formula 分摊方程式 f.`noZN  
apportionment of estate duty 遗产税的分摊 pNo<:p  
appraisal 估价；评估 Uu9\;f  
appreciable growth 可观增长 ;2vHdN  
appreciable impact 显着影响 ;K:)R_H  
appreciable increase 可观增长 f!~gfnn  
appreciation 增值；升值 dFF[2  
appreciation against other currencies 相对其他货币升值 mJu;B3@  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 cPxA R]'U  
appreciation tax 增值税 "qRE1j@%a  
appropriation 拨款；拨用；拨付  t]Xdzy  
appropriation account 拨款帐目 bmEo5f~C!  
Appropriation Bill 拨款法案 lK%pxqx  
appropriation-in-aid system 补助拨款办法 n\}!'>d'  
approved assets 核准资产 U3 e3  
approved basket stock 认可一篮子证券 Yw=Ve 0  
approved budget 核准预算 J'O</o@e  
approved charitable donation 认可慈善捐款 AlNiqnZ  
approved charitable institution 认可慈善机构 F7`3,SzHp  
approved currency 核准货币；认可货币 2;G^>BP<  
approved estimates 核准预算 LXaT_3;  
approved estimates of expenditure 核准开支预算 _-%A_5lCRE  
approved overseas insurer 核准海外保险人 @8TD^ub  
approved overseas trust company 核准海外信托公司 D L_{q6ZK  
approved pooled investment fund 核准汇集投资基金 5tg  
approved provident fund scheme 认可公积金计划 -DrR6kGjR  
approved provision 核准拨款 ]&1Kz 2/  
approved redeemable share 核准可赎回股份 ewqfs/  
approved regional stock 认可地区性证券 FW:x XK  
approved retirement scheme 认可退休金计划 &A
mTXW  
approved subordinated loan 核准附属贷款 ^c}Z$V  
arbitrage 套戥；套汇；套利 RF 4u\ \  
arbitrageur 套戥者；套汇者 ^WP`;e  
arbitrary amount 临时款项 M-u:8dPu  
arrangement 措施；安排；协定 NIeT.!  
arrears 欠款 sB ]~=vUP  
arrears of pay 欠付薪酬 6~sb8pK.=  
arrears of revenue 逾期未收税款；逾期未收的帐项  /E/J<  
articles of association 组织章程；组织细则；组织章程细则 imAs E;:  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 QF(.fq8, U  
ascertainment of profit 确定利润 bort2k  
"Asia Clear" “亚洲结算系统”