[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 -=`#fDvBn  
allotment notice 股份配售通知；配股通知 H+E$:)gN  
allotment of shares 股份分配 lf(`SYQnOY  
allowable 可获宽免；免税的 6eFp8bANN#  
allowable business loss 可扣除的营业亏损 |`TgX@,#9  
allowable expenses 可扣税的支出 t.p~\ 6
Yi  
allowance 免税额；津贴；备抵；准备金 I,yC D7l_  
allowance for debts 债项的免税额 vS\Nd1~?  
allowance for depreciation by wear and tear 耗损折旧免税额 nKa$1RMO  
allowance for funeral expenses 殡殓费的免税额 V#REjsf,t-  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 9h&R]yz;  
allowance for repairs and outgoings 修葺及支出方面的免税额 YNwp/Y  
allowance to debtor 给债务人的津贴 V!v:]E  
alteration of capital 资本更改 rf~Y
6U?7  
alternate trustee 候补受托人 a.N{-2ptH  
amalgamation 合并 B"yFS7Rrj  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 R;,g1m|]  
ambit of charges 征税范围；收费范围 v6.t{6zYgY  
amended valuation 经修订的估值 #7ohQrP  
American Commodities Exchange 美国商品交易所 [S5\#=_4S  
American Express Bank Limited 美国运通银行 Ar*^; /  
American Stock Exchange 美国证券交易所 I[)%,jd  
amortization 摊销 y!tC20Q   
amount due from banks 存放银行同业的款项 Gmwf4>"  
amount due from banks abroad 存放海外银行同业的款项 MZ+^-@X  
amount due from holding companies 控股公司欠款 Xtt?]  
amount due from local banks 存放本港银行同业的款项 wLK07e(  
amount due to banks 银行同业的存款 (hiyNMC
  
amount due to banks abroad 海外银行同业的存款 P3$Q&^?  
amount due to holding companies 控股公司存款 8Nu=^[qwQM  
amount due to local banks 本港银行同业的存款 [ ol9|sdu  
amount due to outport banks 外埠银行同业的存款 T,aW8|  
amount for note issue 发行纸币的款额 hn#1%p6t  
amount of bond 担保契据的款额 )W/;=K  
amount of consideration 代价款额 !*RqCS,  
amount of contribution 供款数额 k0Ol*L!p  
amount of indebtedness 负债款额 S<'[%ihx  
amount of principal of the loan 贷款本金额 ,) J~,^f6  
amount of rates chargeable 应征差饷数额 ~e6Brq  
amount of share capital 股本额 QQWadVQo  
amount of sums assured 承保款额 AGLscf.  
amount of variation 变动幅度 PRHCrHs  
amount of vote 拨款数额 If\fLhM  
amount payable 应付款额 UQ{L{H   
amount receivable 应收款额 &=VDASEu  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 :N ofp&  
analysis 分析 ;L']e"G  
ancillary risk 附属风险 ,l<6GB2\  
annual account 周年帐目；周年帐目报表；年度决算；年结 ~\J}Kqg  
annual accounting date 年结日期 |PC*=ykT3  
annual allowance 每年免税额；年积金；年度津贴；年津 d_IAs  
annual balance 年度余额 yUpgoX(6  
annual disposable income 每年可动用收入 4$P0:  
annual estimates 周年预算 >0"+4<72  
annual fee 年费 : |>Gc39`t  
annual general meeting 周年大会 6i1LjLB  
annual growth rate 年增率；每年增长率 I:mr}mv=i  
annual long-term supplement 长期个案每年补助金 iof-7{+3_  
annual pensionable emolument 可供计算退休金的年薪 8ji_#og  
annual report 年报 ) jt #=9ZQ  
Annual Report on the Consumer Price Index 《消费物价指数年报》 hEp(A8g)bQ  
annual return 周年报表；周年申报表；每年报税表格 @3zg=?3  
Annual Return Rules 《周年报表规则》 rk #sy$  
annual review of consumer prices 每年消费物价回顾 -3Hy*1A.  
annual roll-forward basis 逐年延展方式 _H5o'>=  
annual salary 年薪 Za1QC;7  
annual statement 年度报表；年度决算表 "1%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 thI F&  
annuitant 年金受益人 /Njd[=B  
annuity 年金 = >_\fNy  
annuity contract 年金合约 *{L)dW+:  
annuity on human life 人寿年金 [n:<8ho  
antecedent debt 先前的债项 ; #&yn=^  
ante-dated cheque 倒填日期支票 >
k (C  
anticipated expenditure 预期开支 A<??T[  
anticipated net profit 预期纯利 ,^2>k3=  
anticipated revenue 预期收入 y!_C/!d  
anti-inflation measure 反通货膨胀措施 ~vyf4TF<#  
anti-inflationary stance 反通货膨胀立场 [k/@E+
;  
apparent deficit 表面赤字 R^Y <RI  
apparent financial solvency 表面偿债能力 )v.=jup[  
apparent partner 表面合伙人 'h,VR=e<  
application for personal assessment 个人入息课税申请书 oC0qG[yp9S  
application of fund 资金应用 V 6@o]*  
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 eQ]~dA8>  
appointed actuary 委任精算师 vkri+:S3  
appointed auditor 委任核数师；委任审计师 ui/a|Q  
appointed trustee 委任的受托人 0"f\@8r(  
appointer 委任人 Y2~nBb  
apportioned pro rata 按比例分摊 OG>}M$Ora  
apportionment 分配；分摊 zd >t-?g  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 4bYK}o S  
apportionment formula 分摊方程式 }khV'6"'|  
apportionment of estate duty 遗产税的分摊 y.< m#Zzt  
appraisal 估价；评估 M 0U0;QJ  
appreciable growth 可观增长 nH[yJGZYSA  
appreciable impact 显着影响 J^Wa8Q;9lX  
appreciable increase 可观增长 |xdsl,  
appreciation 增值；升值 hvsWs.;L'  
appreciation against other currencies 相对其他货币升值 K3#@SYj  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ;'#8tGv=  
appreciation tax 增值税 Ju1D =b  
appropriation 拨款；拨用；拨付 j}.\]$J  
appropriation account 拨款帐目 1cpiHZa  
Appropriation Bill 拨款法案 %[ Z
\S0C  
appropriation-in-aid system 补助拨款办法 ~d|A!S`  
approved assets 核准资产 :&V h?  
approved basket stock 认可一篮子证券 s;01u_  
approved budget 核准预算 l~w2B>i)  
approved charitable donation 认可慈善捐款 E/|To  
approved charitable institution 认可慈善机构 V{/?FO?E  
approved currency 核准货币；认可货币 RC7]'4o  
approved estimates 核准预算 3u*4o=4e  
approved estimates of expenditure 核准开支预算 
0=2@  
approved overseas insurer 核准海外保险人 U`,6 * MS  
approved overseas trust company 核准海外信托公司 i@"@ 9n~  
approved pooled investment fund 核准汇集投资基金 W{6|tx)  
approved provident fund scheme 认可公积金计划 "K6&dk jY  
approved provision 核准拨款 o,AAC
  
approved redeemable share 核准可赎回股份 v$?+MNks  
approved regional stock 认可地区性证券 Q ayPo]O  
approved retirement scheme 认可退休金计划 OEA&~4&{7  
approved subordinated loan 核准附属贷款 rWa2pO  
arbitrage 套戥；套汇；套利 <Tzrj1"Q3  
arbitrageur 套戥者；套汇者 XDOY`N^L  
arbitrary amount 临时款项 r!_-"~`7E  
arrangement 措施；安排；协定 qr"3y  
arrears 欠款 ;g+N&)n  
arrears of pay 欠付薪酬 4'/nax$Bx;  
arrears of revenue 逾期未收税款；逾期未收的帐项 i&bA2p3+d  
articles of association 组织章程；组织细则；组织章程细则 tkeoNuAM  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 fg_4zUGM+g  
ascertainment of profit 确定利润 tdBm (CsN  
"Asia Clear" “亚洲结算系统”