[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 tvR|!N }  
allotment notice 股份配售通知；配股通知 m?O"LGBB=  
allotment of shares 股份分配 6'\VPjt  
allowable 可获宽免；免税的 ,.TwM;w=  
allowable business loss 可扣除的营业亏损 4\iy{1{E,C  
allowable expenses 可扣税的支出 N7#,x9+E  
allowance 免税额；津贴；备抵；准备金 |v@ zyOq&b  
allowance for debts 债项的免税额 :,pdR>q%(y  
allowance for depreciation by wear and tear 耗损折旧免税额 l(uV@_3  
allowance for funeral expenses 殡殓费的免税额 oRQ(l I>
 
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 5Tiap8x+<  
allowance for repairs and outgoings 修葺及支出方面的免税额 7~2V5@{<  
allowance to debtor 给债务人的津贴 oG' 'my#3  
alteration of capital 资本更改 t&
nK5p95(  
alternate trustee 候补受托人 )( W%Hmi  
amalgamation 合并 mExJ--}  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 qd@Fb*  
ambit of charges 征税范围；收费范围 !DZ4C.  
amended valuation 经修订的估值 }-%:!*bLj  
American Commodities Exchange 美国商品交易所 VNHt ]Ewj  
American Express Bank Limited 美国运通银行 0wZAsG"Bg  
American Stock Exchange 美国证券交易所 S)W(@R+@4  
amortization 摊销 Mq
4>Mu  
amount due from banks 存放银行同业的款项 %40+si3c  
amount due from banks abroad 存放海外银行同业的款项 (tzfyZ M  
amount due from holding companies 控股公司欠款 s,]z6L0  
amount due from local banks 存放本港银行同业的款项 BBHoD:l  
amount due to banks 银行同业的存款 VCc57Bo  
amount due to banks abroad 海外银行同业的存款 wY_! s Qo  
amount due to holding companies 控股公司存款 2hFOwI  
amount due to local banks 本港银行同业的存款 z.0!FUd  
amount due to outport banks 外埠银行同业的存款 v\Edf;(  
amount for note issue 发行纸币的款额 "= >8UR  
amount of bond 担保契据的款额 i$dF0.}Q  
amount of consideration 代价款额 j\TS:F^z  
amount of contribution 供款数额 3TF'[(K=  
amount of indebtedness 负债款额 V2BsvR`
  
amount of principal of the loan 贷款本金额 cPg$*,]  
amount of rates chargeable 应征差饷数额 0&2eiMKG?n  
amount of share capital 股本额 S@6 :H"  
amount of sums assured 承保款额 BTa#}LBZ+  
amount of variation 变动幅度 -< }#ImTN  
amount of vote 拨款数额 *>J45U(6:  
amount payable 应付款额 aK k0kC  
amount receivable 应收款额 MVZ9x%  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 S'(Hl}h!.  
analysis 分析 @2R+?2 j  
ancillary risk 附属风险 4 ky/a1y-  
annual account 周年帐目；周年帐目报表；年度决算；年结 B+2Jea,N  
annual accounting date 年结日期 h f9yK6  
annual allowance 每年免税额；年积金；年度津贴；年津 8e}8@[h  
annual balance 年度余额 u%rB]a$/  
annual disposable income 每年可动用收入 0=c:O  
annual estimates 周年预算 ~
)%DiGW&  
annual fee 年费 ~_W>ND  
annual general meeting 周年大会 V(<(k,8
=  
annual growth rate 年增率；每年增长率 @W\H%VR  
annual long-term supplement 长期个案每年补助金 Aj "SSX!L  
annual pensionable emolument 可供计算退休金的年薪 )ioIn`g^-  
annual report 年报 ZA8FX  
Annual Report on the Consumer Price Index 《消费物价指数年报》 ?PDrj/: *  
annual return 周年报表；周年申报表；每年报税表格 _Rey~]iJJ8  
Annual Return Rules 《周年报表规则》 9<6Hs3|.!  
annual review of consumer prices 每年消费物价回顾 g%2twq_  
annual roll-forward basis 逐年延展方式 6I~{~YvB"  
annual salary 年薪 "7_qB8\  
annual statement 年度报表；年度决算表 {6brVN.V  
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 ,7*-%05 [\  
annuitant 年金受益人 XaR(~2  
annuity 年金 r!HB""w  
annuity contract 年金合约 tqT-9sEXX.  
annuity on human life 人寿年金 @ )m9#F  
antecedent debt 先前的债项 8,YxCm ie  
ante-dated cheque 倒填日期支票 DY!mq91  
anticipated expenditure 预期开支 Ll'!aar,  
anticipated net profit 预期纯利 62{[)jt{  
anticipated revenue 预期收入 &$hT27A>k  
anti-inflation measure 反通货膨胀措施 kG|pM54:^  
anti-inflationary stance 反通货膨胀立场 <]kifiN#  
apparent deficit 表面赤字 uc-Go 6W  
apparent financial solvency 表面偿债能力 "i/3m'<2  
apparent partner 表面合伙人 QE%|8UFY  
application for personal assessment 个人入息课税申请书 <n|.Z-gF\  
application of fund 资金应用 >? ({  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 u@$pOLI
 
appointed actuary 委任精算师 0 fU^  
appointed auditor 委任核数师；委任审计师  =[G)  
appointed trustee 委任的受托人 A
l Q  
appointer 委任人 |4u?Q+k%%  
apportioned pro rata 按比例分摊 .Wq"  
apportionment 分配；分摊 }doJ=lc  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 hV>@ qOl '  
apportionment formula 分摊方程式 8et.A  
apportionment of estate duty 遗产税的分摊 N~@VZbS(6  
appraisal 估价；评估 V0' _PR@;  
appreciable growth 可观增长 6N]V.;0_5  
appreciable impact 显着影响 }^ G&n';J  
appreciable increase 可观增长 Lmw{ `R  
appreciation 增值；升值 b=j]tb,  
appreciation against other currencies 相对其他货币升值 b6~MRfx`7  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 <u 85>x  
appreciation tax 增值税 Afq?Ps +  
appropriation 拨款；拨用；拨付 8/* 6&#-  
appropriation account 拨款帐目 Hxzdxwz%$  
Appropriation Bill 拨款法案 k7ODQ(*v  
appropriation-in-aid system 补助拨款办法 ~TEKxgU  
approved assets 核准资产 60St99@O  
approved basket stock 认可一篮子证券 j2"Y{6c  
approved budget 核准预算 MX#MDA-4  
approved charitable donation 认可慈善捐款 "7tEk<x  
approved charitable institution 认可慈善机构 ewb/Z[4  
approved currency 核准货币；认可货币 p$A`qx<M_  
approved estimates 核准预算 h2C1'+Q{9  
approved estimates of expenditure 核准开支预算 58 Rmq/6s  
approved overseas insurer 核准海外保险人 ,"!P{c  
approved overseas trust company 核准海外信托公司 3U73_=>=&  
approved pooled investment fund 核准汇集投资基金 W!G2$e6  
approved provident fund scheme 认可公积金计划 (G:
K
?o)  
approved provision 核准拨款 >{]mN5  
approved redeemable share 核准可赎回股份 #Zy-X_r  
approved regional stock 认可地区性证券 h f1f  
approved retirement scheme 认可退休金计划 KU}HVM{  
approved subordinated loan 核准附属贷款 7VwL yy  
arbitrage 套戥；套汇；套利 )!``P?3?  
arbitrageur 套戥者；套汇者 );. q:"  
arbitrary amount 临时款项 g)Byd\DS  
arrangement 措施；安排；协定 jW-j+WGSM  
arrears 欠款 %Pb 5PIk4  
arrears of pay 欠付薪酬 hA81(JWG  
arrears of revenue 逾期未收税款；逾期未收的帐项 ZP&"[_  
articles of association 组织章程；组织细则；组织章程细则 ]8XY"2b  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 ]'UO]i/  
ascertainment of profit 确定利润 \Ka WR  
"Asia Clear" “亚洲结算系统”