[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 fQdQ[  
allotment notice 股份配售通知；配股通知 !xSGZD=AD  
allotment of shares 股份分配 FrS>.!OFn  
allowable 可获宽免；免税的 BH^q.p_#>X  
allowable business loss 可扣除的营业亏损 1?;s!6=  
allowable expenses 可扣税的支出 cD]t%`*  
allowance 免税额；津贴；备抵；准备金 IN"qJ3<k  
allowance for debts 债项的免税额
C b<\  
allowance for depreciation by wear and tear 耗损折旧免税额 ,h"M{W $  
allowance for funeral expenses 殡殓费的免税额 y)2]:nD`B  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 mb/Y  
allowance for repairs and outgoings 修葺及支出方面的免税额 {.AFg/Z  
allowance to debtor 给债务人的津贴 8oK30?  
alteration of capital 资本更改 \W4SZR%u  
alternate trustee 候补受托人 rBaK$Ut  
amalgamation 合并 G7u7x?E:B`  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 %rkUy?=vu  
ambit of charges 征税范围；收费范围 !Qy3fs  
amended valuation 经修订的估值 RAvV[QkT  
American Commodities Exchange 美国商品交易所 =6'A8d  
American Express Bank Limited 美国运通银行 umciP  
American Stock Exchange 美国证券交易所 zT@vji%Y  
amortization 摊销 LYT0 XB)A  
amount due from banks 存放银行同业的款项 0z.&  
amount due from banks abroad 存放海外银行同业的款项 a,X3=+_ K  
amount due from holding companies 控股公司欠款 k~R_Pq S  
amount due from local banks 存放本港银行同业的款项 "qF8'58  
amount due to banks 银行同业的存款 D .E
>Y  
amount due to banks abroad 海外银行同业的存款 r~X6qC  
amount due to holding companies 控股公司存款 (5SI!1N  
amount due to local banks 本港银行同业的存款 J?{uG8)  
amount due to outport banks 外埠银行同业的存款 OF)X(bi4j  
amount for note issue 发行纸币的款额 3=z'Ih`  
amount of bond 担保契据的款额 a83o(9  
amount of consideration 代价款额 @E1N9S?>  
amount of contribution 供款数额 |b|p0Z%7{  
amount of indebtedness 负债款额 _:T\[sz5  
amount of principal of the loan 贷款本金额 H&I0\upd  
amount of rates chargeable 应征差饷数额 P;h/)-q8  
amount of share capital 股本额 *fl1 =Rfr  
amount of sums assured 承保款额 e_ Y>
[/Om  
amount of variation 变动幅度 9K)2OX;$w  
amount of vote 拨款数额 w\
a\I  
amount payable 应付款额 >t.I,Zn  
amount receivable 应收款额 [qc90)^Q,  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 *0Fn C2W1  
analysis 分析 @>da%cX  
ancillary risk 附属风险 ]F,5Oh :OY  
annual account 周年帐目；周年帐目报表；年度决算；年结 :[Fwc  
annual accounting date 年结日期 ?(F~ 9 V  
annual allowance 每年免税额；年积金；年度津贴；年津 $L(,q!DvH  
annual balance 年度余额 Bdf3@sbM]  
annual disposable income 每年可动用收入 ?;\YiOTda  
annual estimates 周年预算 <[(xGrEZV  
annual fee 年费 gq/q]Fm\  
annual general meeting 周年大会 $H?v  
annual growth rate 年增率；每年增长率 _bW#* Y5  
annual long-term supplement 长期个案每年补助金 T<
!T mG  
annual pensionable emolument 可供计算退休金的年薪 N"T+. r  
annual report 年报 "@.hz@>  
Annual Report on the Consumer Price Index 《消费物价指数年报》 (T,ST3{*k  
annual return 周年报表；周年申报表；每年报税表格 fy7]
I?vm@  
Annual Return Rules 《周年报表规则》 yYF%U7N/n  
annual review of consumer prices 每年消费物价回顾 y "gYv  
annual roll-forward basis 逐年延展方式 l{6fR(d
?  
annual salary 年薪 J-b Z`)[Q  
annual statement 年度报表；年度决算表 h%Bp% Y9  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 lRn>/7sg$  
annuitant 年金受益人 x]w%?BlS  
annuity 年金 (|<}q-wO  
annuity contract 年金合约 .a?GC(  
annuity on human life 人寿年金 FK>8(M/  
antecedent debt 先前的债项 CPAizS  
ante-dated cheque 倒填日期支票 c.r]w  
anticipated expenditure 预期开支 1InG%=jLo  
anticipated net profit 预期纯利 whr[rWt@>  
anticipated revenue 预期收入 y3kXfSe  
anti-inflation measure 反通货膨胀措施 ]v$VZ'  
anti-inflationary stance 反通货膨胀立场 A(ql}cr  
apparent deficit 表面赤字 *}Vg]3$4  
apparent financial solvency 表面偿债能力 qo/`9%^E?  
apparent partner 表面合伙人 Xbe=_9l&p  
application for personal assessment 个人入息课税申请书 /aNlr>^  
application of fund 资金应用 B/AS|i] sM  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 /U+0T>(HS  
appointed actuary 委任精算师 WQK ~;GV-  
appointed auditor 委任核数师；委任审计师 ~}+F$&  
appointed trustee 委任的受托人 ?`lIsd  
appointer 委任人 i1}Y;mj  
apportioned pro rata 按比例分摊 m?0caLw<  
apportionment 分配；分摊 s:  pmB\  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 =wtu  
apportionment formula 分摊方程式 /5pVzv+rm  
apportionment of estate duty 遗产税的分摊 Sjv_% C$  
appraisal 估价；评估 ,'Zs")Ydp  
appreciable growth 可观增长 SN'j?-  
appreciable impact 显着影响 7M7sq-n5z  
appreciable increase 可观增长 nF`_3U8e  
appreciation 增值；升值 ,Y ./9F  
appreciation against other currencies 相对其他货币升值 @vs+)aRa  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 XOsuRI?  
appreciation tax 增值税 v4OroG=^  
appropriation 拨款；拨用；拨付 f0S$p R  
appropriation account 拨款帐目 rvouE:  
Appropriation Bill 拨款法案 " V'<dn  
appropriation-in-aid system 补助拨款办法 QbrR=[8b  
approved assets 核准资产 n|q$=jE  
approved basket stock 认可一篮子证券 5L!EqB>m;  
approved budget 核准预算 %OE (?~dq  
approved charitable donation 认可慈善捐款 b*Sw")#  
approved charitable institution 认可慈善机构 ?g+uJf  
approved currency 核准货币；认可货币 L.X"wIs^  
approved estimates 核准预算 >{
R+j4%  
approved estimates of expenditure 核准开支预算 #\1)Tu%-  
approved overseas insurer 核准海外保险人 1L3+KD~  
approved overseas trust company 核准海外信托公司 POB6#x  
approved pooled investment fund 核准汇集投资基金 m?GBvL$  
approved provident fund scheme 认可公积金计划 :< X&y  
approved provision 核准拨款 3:qn\"Hj  
approved redeemable share 核准可赎回股份 ^Q,-4\ec  
approved regional stock 认可地区性证券 ;iq H:wO  
approved retirement scheme 认可退休金计划
M5c$  
approved subordinated loan 核准附属贷款 [+;>
u|  
arbitrage 套戥；套汇；套利 s`#g<_{X  
arbitrageur 套戥者；套汇者 "d"6.ND  
arbitrary amount 临时款项 ZB+~0[C  
arrangement 措施；安排；协定 q[}W&t,  
arrears 欠款 {?X:?M_  
arrears of pay 欠付薪酬 GBSuTu8  
arrears of revenue 逾期未收税款；逾期未收的帐项 Yc^;?n`x  
articles of association 组织章程；组织细则；组织章程细则 tw k  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 }-/oL+j  
ascertainment of profit 确定利润 f9$8$O  
"Asia Clear" “亚洲结算系统”