[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
G5U?]& I8  
allotment notice 股份配售通知；配股通知 P<&bAsje  
allotment of shares 股份分配 eJ45:]_%I@  
allowable 可获宽免；免税的 \)uA:v  
allowable business loss 可扣除的营业亏损 @u/CNx,`X  
allowable expenses 可扣税的支出 D )`(b  
allowance 免税额；津贴；备抵；准备金 %p)&mYK{  
allowance for debts 债项的免税额 c$ib-
  
allowance for depreciation by wear and tear 耗损折旧免税额 &)Qq%\EP4  
allowance for funeral expenses 殡殓费的免税额 tTTHQ7o*BD  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 C=&n1/  
allowance for repairs and outgoings 修葺及支出方面的免税额 qQ)1+^  
allowance to debtor 给债务人的津贴 z~`X4Segw  
alteration of capital 资本更改 1gBLJ0q  
alternate trustee 候补受托人 "!vY{9,  
amalgamation 合并 084Us s  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 g!_#$az3  
ambit of charges 征税范围；收费范围 %D#&RS  
amended valuation 经修订的估值 fTR6]i;  
American Commodities Exchange 美国商品交易所 di
u"Nt  
American Express Bank Limited 美国运通银行 L%$-?O|  
American Stock Exchange 美国证券交易所 iupkb  
amortization 摊销 N 5zWeFq@6  
amount due from banks 存放银行同业的款项 64U|]gd$  
amount due from banks abroad 存放海外银行同业的款项 |0}Xb|+  
amount due from holding companies 控股公司欠款 O0'|\:my  
amount due from local banks 存放本港银行同业的款项 lFtEQ '}  
amount due to banks 银行同业的存款 deYv&=SPl  
amount due to banks abroad 海外银行同业的存款 <h9nt4F  
amount due to holding companies 控股公司存款 U{ 0~&  
amount due to local banks 本港银行同业的存款 ,_YI:xie|c  
amount due to outport banks 外埠银行同业的存款 GO2q"a  
amount for note issue 发行纸币的款额 .GJbrz  
amount of bond 担保契据的款额 I^f|U
 
amount of consideration 代价款额 .F@Lx45  
amount of contribution 供款数额 Heh&;c  
amount of indebtedness 负债款额 |(Wwh$  
amount of principal of the loan 贷款本金额 Ag\RLJ.KD  
amount of rates chargeable 应征差饷数额 3t+{
~{Dj  
amount of share capital 股本额 {G vGV  
amount of sums assured 承保款额 iT{4-j7|P4  
amount of variation 变动幅度 J/Y9X,  
amount of vote 拨款数额 T5}3Y3G,6  
amount payable 应付款额 N }VoO0I  
amount receivable 应收款额 x*F-d2D  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 ws`r\k]3J  
analysis 分析 C TG^lms  
ancillary risk 附属风险 3x W:"  
annual account 周年帐目；周年帐目报表；年度决算；年结 QChWy`x  
annual accounting date 年结日期 9c}C<s`M  
annual allowance 每年免税额；年积金；年度津贴；年津 (Q||
5  
annual balance 年度余额 g,WTXRy  
annual disposable income 每年可动用收入 =/a`X[9vI  
annual estimates 周年预算 ` ~m/  
annual fee 年费 J&'*N:d  
annual general meeting 周年大会 ,2Ed^!`  
annual growth rate 年增率；每年增长率 ZMMx)}hS  
annual long-term supplement 长期个案每年补助金 j} Svb1A  
annual pensionable emolument 可供计算退休金的年薪 -a_qZ7  
annual report 年报 %KO8i)n  
Annual Report on the Consumer Price Index 《消费物价指数年报》 P]^8Enp
 
annual return 周年报表；周年申报表；每年报税表格 lGp:rw`
 
Annual Return Rules 《周年报表规则》 _z%\53h  
annual review of consumer prices 每年消费物价回顾 ]!S#[Wt {k  
annual roll-forward basis 逐年延展方式 $~:ZzZO  
annual salary 年薪 @Yb8CB  
annual statement 年度报表；年度决算表 8d'/w} GV  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 UGM:'xa<T  
annuitant 年金受益人 P]}:E+E<.I  
annuity 年金 NMw5ixl  
annuity contract 年金合约 & ;5f/  
annuity on human life 人寿年金 @qcUxu4  
antecedent debt 先前的债项 AFsieJ  
ante-dated cheque 倒填日期支票 J|
&aqY  
anticipated expenditure 预期开支 2Q(ZW@0  
anticipated net profit 预期纯利 R6 ej  
anticipated revenue 预期收入 N4VZl[7?  
anti-inflation measure 反通货膨胀措施 ,ynN801\m  
anti-inflationary stance 反通货膨胀立场
`R  (N3  
apparent deficit 表面赤字 '.pGkXyQ  
apparent financial solvency 表面偿债能力 d=+zOF  
apparent partner 表面合伙人  7Tr '<(A  
application for personal assessment 个人入息课税申请书 7`L]aRS[  
application of fund 资金应用 ={o4lFe3v(  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 >J;J&]Olf  
appointed actuary 委任精算师 3VMaD@nYa  
appointed auditor 委任核数师；委任审计师 `r=^{Y  
appointed trustee 委任的受托人 [W[awGf  
appointer 委任人  I31Nu{  
apportioned pro rata 按比例分摊 }3Ke  
apportionment 分配；分摊 &~.|9P/45  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 nw*a?$S3  
apportionment formula 分摊方程式 py~[M'p(H  
apportionment of estate duty 遗产税的分摊 b?Q$UMAbH  
appraisal 估价；评估 OBlQ   
appreciable growth 可观增长 2|exY>`w  
appreciable impact 显着影响 L28wT)D-  
appreciable increase 可观增长 B
H}rg,]G  
appreciation 增值；升值 jsV1~1:83  
appreciation against other currencies 相对其他货币升值 ,{iMF (Nj  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 1GR|$E  
appreciation tax 增值税 *pS3xit~  
appropriation 拨款；拨用；拨付 h } &dvd  
appropriation account 拨款帐目 <uoVGV5N  
Appropriation Bill 拨款法案 DD7D&@As  
appropriation-in-aid system 补助拨款办法 .{;RJ:O  
approved assets 核准资产 ~Odclrs  
approved basket stock 认可一篮子证券 \mb@-kM)  
approved budget 核准预算 56C'<#  
approved charitable donation 认可慈善捐款 IwbV+mWQ  
approved charitable institution 认可慈善机构 60|m3| 0o  
approved currency 核准货币；认可货币 rwwyYIlEg  
approved estimates 核准预算 .gRb'  
approved estimates of expenditure 核准开支预算 ="@f~~  
approved overseas insurer 核准海外保险人 Ek0 6=2i  
approved overseas trust company 核准海外信托公司 `7``1TL  
approved pooled investment fund 核准汇集投资基金 /NPx9cLW^  
approved provident fund scheme 认可公积金计划 FDGzh/  
approved provision 核准拨款 S[8nGH#m  
approved redeemable share 核准可赎回股份 #cD$ DA  
approved regional stock 认可地区性证券 d"ZsOq10D  
approved retirement scheme 认可退休金计划 HuA4eJ(2  
approved subordinated loan 核准附属贷款 vXdI)Sx[  
arbitrage 套戥；套汇；套利 j~Ci*'*L  
arbitrageur 套戥者；套汇者 :%fnJg(
 
arbitrary amount 临时款项 2I=
4l   
arrangement 措施；安排；协定 .ArOZ{lKD>  
arrears 欠款 Ho%%voJBS  
arrears of pay 欠付薪酬 !YM:?%B  
arrears of revenue 逾期未收税款；逾期未收的帐项 tC+11M  
articles of association 组织章程；组织细则；组织章程细则 {Aj=Rj@  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 Xe ^NVF  
ascertainment of profit 确定利润 s/;S2l$`  
"Asia Clear" “亚洲结算系统”