[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 >B  
allotment notice 股份配售通知；配股通知 N 3c*S"1  
allotment of shares 股份分配 <^Tj}5)n  
allowable 可获宽免；免税的 02[II_< 1  
allowable business loss 可扣除的营业亏损 F21[r!3  
allowable expenses 可扣税的支出 m-RY{DO+  
allowance 免税额；津贴；备抵；准备金 De A'D|  
allowance for debts 债项的免税额 [R>  
allowance for depreciation by wear and tear 耗损折旧免税额 ntV>m*^  
allowance for funeral expenses 殡殓费的免税额 %#9~V  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 PNgMLQI 6  
allowance for repairs and outgoings 修葺及支出方面的免税额 oNZW#<K  
allowance to debtor 给债务人的津贴 % eRwH >  
alteration of capital 资本更改 m!60.  
alternate trustee 候补受托人 6sl<Z=
E#  
amalgamation 合并 6W;k IoB  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕  h\d($Ki  
ambit of charges 征税范围；收费范围 2hJ3m+N^  
amended valuation 经修订的估值 7V (7JV<>  
American Commodities Exchange 美国商品交易所 xUi!|c  
American Express Bank Limited 美国运通银行 _
KVB~loT  
American Stock Exchange 美国证券交易所 Rk%M~D*-  
amortization 摊销 o$VH,2 QF  
amount due from banks 存放银行同业的款项 z|*6fFE   
amount due from banks abroad 存放海外银行同业的款项 HDyZzjgG  
amount due from holding companies 控股公司欠款 *hs<Ez.cC  
amount due from local banks 存放本港银行同业的款项 ~4MjJKzA  
amount due to banks 银行同业的存款 -/c1qLdQ  
amount due to banks abroad 海外银行同业的存款 P&0cF{  
amount due to holding companies 控股公司存款 X#,[2&17Fh  
amount due to local banks 本港银行同业的存款 \C#b@xLnX  
amount due to outport banks 外埠银行同业的存款 YO$b#  
amount for note issue 发行纸币的款额 sDm},=X}  
amount of bond 担保契据的款额 ;}~Bv
<#  
amount of consideration 代价款额 OIty ]c  
amount of contribution 供款数额 ,7jiHF  
amount of indebtedness 负债款额 %@93^q[\2  
amount of principal of the loan 贷款本金额 V C'-h~  
amount of rates chargeable 应征差饷数额 AdOAh y2H  
amount of share capital 股本额 h)
PB  
amount of sums assured 承保款额 9~'Ip7X,!  
amount of variation 变动幅度 5qQ(V)ah  
amount of vote 拨款数额 HcVs(]tIW  
amount payable 应付款额 ({kGK0
 
amount receivable 应收款额 , )pt_"-XA  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 jQeE07g  
analysis 分析 TL{pc=eBo  
ancillary risk 附属风险 '3UIri
Y6  
annual account 周年帐目；周年帐目报表；年度决算；年结 GdeR#%z  
annual accounting date 年结日期 e=)
*O  
annual allowance 每年免税额；年积金；年度津贴；年津 rI66frbj  
annual balance 年度余额 lEbR)B,  
annual disposable income 每年可动用收入 OGi4m |  
annual estimates 周年预算 V'f5-E0  
annual fee 年费 #u5;utY:F  
annual general meeting 周年大会 TgE.=` "7  
annual growth rate 年增率；每年增长率 H&=4y) /.  
annual long-term supplement 长期个案每年补助金 |DPpp/  
annual pensionable emolument 可供计算退休金的年薪 Ldj^O9p(  
annual report 年报 &R FM d=  
Annual Report on the Consumer Price Index 《消费物价指数年报》 h8= MVh(I  
annual return 周年报表；周年申报表；每年报税表格 2j/1@Z1j=  
Annual Return Rules 《周年报表规则》 4f[M$xU&h  
annual review of consumer prices 每年消费物价回顾 d>b,aj(  
annual roll-forward basis 逐年延展方式 :mV7)oWH  
annual salary 年薪 2td|8vDA  
annual statement 年度报表；年度决算表 u:H 3.5)%  
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 WlRZ|.
 
annuitant 年金受益人 VBsFT2XiL  
annuity 年金 e9hVX[uq  
annuity contract 年金合约 \ NSw<.  
annuity on human life 人寿年金 ,iv%^C",)  
antecedent debt 先前的债项 *ez~~ Y  
ante-dated cheque 倒填日期支票 KY
mWfM3^  
anticipated expenditure 预期开支 ?]:EmP  
anticipated net profit 预期纯利 &B7+>Ix,  
anticipated revenue 预期收入 (T#(A4:6S  
anti-inflation measure 反通货膨胀措施 ^% 8Hvy  
anti-inflationary stance 反通货膨胀立场 I1 R\Ts@  
apparent deficit 表面赤字 yH"$t/cU"R  
apparent financial solvency 表面偿债能力 ];{
l$-$$  
apparent partner 表面合伙人 J%-lw{FC  
application for personal assessment 个人入息课税申请书 s?;<F  
application of fund 资金应用 "tz0ko,(  
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  MV;Y?%>  
appointed actuary 委任精算师 %f> |fs  
appointed auditor 委任核数师；委任审计师 )av'u.]%c  
appointed trustee 委任的受托人 0jJ28.kOp  
appointer 委任人 5)n:<U*  
apportioned pro rata 按比例分摊 bR8 HGH28  
apportionment 分配；分摊 `\4
JwiPo  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 Zj+}T  
apportionment formula 分摊方程式 q~' K9  
apportionment of estate duty 遗产税的分摊 #9hXZr/8  
appraisal 估价；评估 7k#${,k  
appreciable growth 可观增长 K0DXOVT\  
appreciable impact 显着影响 >gZk 581/  
appreciable increase 可观增长
EO9kE.g  
appreciation 增值；升值 l;{N/cS  
appreciation against other currencies 相对其他货币升值 id#k!*$7  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 o )nT   
appreciation tax 增值税 oA3W {  
appropriation 拨款；拨用；拨付 w{zJE]7  
appropriation account 拨款帐目 J.e8UQ@=5  
Appropriation Bill 拨款法案 Rqb{) L X*  
appropriation-in-aid system 补助拨款办法 b6WC@j`*T  
approved assets 核准资产 sRe#{EuJ  
approved basket stock 认可一篮子证券 o~.o^0Y  
approved budget 核准预算 hNq8 uyKx  
approved charitable donation 认可慈善捐款 fCt\2);a  
approved charitable institution 认可慈善机构 5nxS+`Pn.)  
approved currency 核准货币；认可货币 ;/)Mcx]n  
approved estimates 核准预算 ),y!<\oQ  
approved estimates of expenditure 核准开支预算 [;IDTo!<>  
approved overseas insurer 核准海外保险人 X\3
,NR,  
approved overseas trust company 核准海外信托公司 DtJTnvG~B  
approved pooled investment fund 核准汇集投资基金 H6PXx  
approved provident fund scheme 认可公积金计划 TH(Lzrbg  
approved provision 核准拨款 /!{A=N
  
approved redeemable share 核准可赎回股份 1y)$[e   
approved regional stock 认可地区性证券 '[=yfh  
approved retirement scheme 认可退休金计划 2NArE@  
approved subordinated loan 核准附属贷款 Q&.IlVB[  
arbitrage 套戥；套汇；套利 _L:i=.hxN  
arbitrageur 套戥者；套汇者 =N@)C
B7a  
arbitrary amount 临时款项 e0|_Z])D  
arrangement 措施；安排；协定 EYJi6#  
arrears 欠款 XEUa  
arrears of pay 欠付薪酬 -M>K4*%K  
arrears of revenue 逾期未收税款；逾期未收的帐项 CNpe8M=/3  
articles of association 组织章程；组织细则；组织章程细则 /:Z~"Q*r  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 .cH{WZ  
ascertainment of profit 确定利润 |B1;l<|`  
"Asia Clear" “亚洲结算系统”