[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 7s;<5xc  
allotment notice 股份配售通知；配股通知 H/Cv?GJF  
allotment of shares 股份分配 bM;yXgorU  
allowable 可获宽免；免税的 pRx^O F(3  
allowable business loss 可扣除的营业亏损 @;qC% +^  
allowable expenses 可扣税的支出 ,pa,:k?  
allowance 免税额；津贴；备抵；准备金 \#1!qeF  
allowance for debts 债项的免税额 q~p,A>K  
allowance for depreciation by wear and tear 耗损折旧免税额 `Gx"3ZUn  
allowance for funeral expenses 殡殓费的免税额 MVg`6&oH  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 EJjTf:  
allowance for repairs and outgoings 修葺及支出方面的免税额 yY_G;Wk  
allowance to debtor 给债务人的津贴 V"%2Tz  
alteration of capital 资本更改 a3?Dtoy'  
alternate trustee 候补受托人 pP68jL  
amalgamation 合并 IJ!]1fXy+  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 &JAQ:([:  
ambit of charges 征税范围；收费范围 B}X
 C  
amended valuation 经修订的估值 (M4~N)7<P5  
American Commodities Exchange 美国商品交易所 LTp5T|O  
American Express Bank Limited 美国运通银行 ?=jmyDXH!  
American Stock Exchange 美国证券交易所 pu=T pSZ  
amortization 摊销 a({qc0+UK  
amount due from banks 存放银行同业的款项 GsqR8n=  
amount due from banks abroad 存放海外银行同业的款项 @I\ Z2-J  
amount due from holding companies 控股公司欠款 ->n<9  
amount due from local banks 存放本港银行同业的款项 7IBm(#  
amount due to banks 银行同业的存款
&FHE(7}/#  
amount due to banks abroad 海外银行同业的存款 -yg9ug  
amount due to holding companies 控股公司存款 cmt3ceCb  
amount due to local banks 本港银行同业的存款 9V?MJZ@aG  
amount due to outport banks 外埠银行同业的存款 m{mK;D  
amount for note issue 发行纸币的款额 si=/=h  
amount of bond 担保契据的款额 <%JdQ82?  
amount of consideration 代价款额 TMKemc i  
amount of contribution 供款数额 EYGJDv(S  
amount of indebtedness 负债款额 fTY@{t  
amount of principal of the loan 贷款本金额 S#jH2fRo  
amount of rates chargeable 应征差饷数额 s.1(- "DU  
amount of share capital 股本额 AbZ:AJ(  
amount of sums assured 承保款额 _M:)x0("  
amount of variation 变动幅度 g0rdF  
amount of vote 拨款数额 ?Y )
Qy,  
amount payable 应付款额 LAwX9q`  
amount receivable 应收款额 L]9!
-E  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 1kio.9NIp  
analysis 分析 lADi  
ancillary risk 附属风险 PfnhE>[>cf  
annual account 周年帐目；周年帐目报表；年度决算；年结 GK95=?f~8;  
annual accounting date 年结日期 ?-#w [J'6  
annual allowance 每年免税额；年积金；年度津贴；年津 H\8i9RI  
annual balance 年度余额 R{!s%K&  
annual disposable income 每年可动用收入  Xe=@I*  
annual estimates 周年预算 #$jAGt3^BT  
annual fee 年费 gD=s~DgN)  
annual general meeting 周年大会 W}Nd3  
annual growth rate 年增率；每年增长率 ;TmwIZ  
annual long-term supplement 长期个案每年补助金 +/\.%S/  
annual pensionable emolument 可供计算退休金的年薪 kC|tv{g#>  
annual report 年报 K_]LK  
Annual Report on the Consumer Price Index 《消费物价指数年报》 Ip8 Ap$  
annual return 周年报表；周年申报表；每年报税表格 PwF}yxkI  
Annual Return Rules 《周年报表规则》 p]!,BoZL  
annual review of consumer prices 每年消费物价回顾 n9bX[+#d  
annual roll-forward basis 逐年延展方式 . Nog.  
annual salary 年薪 }xLwv=Ia  
annual statement 年度报表；年度决算表 |+!Jr_ By  
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 8C,?Ai<ro  
annuitant 年金受益人 ]a_;*Xq8d  
annuity 年金 jJ55Az?t:  
annuity contract 年金合约 YvBUx#\  
annuity on human life 人寿年金 Ma-^
o<{  
antecedent debt 先前的债项 bn<&Xe  
ante-dated cheque 倒填日期支票 4LBjqv,P  
anticipated expenditure 预期开支 +]uy  
anticipated net profit 预期纯利 9!2KpuWji  
anticipated revenue 预期收入 lG\lu'<C  
anti-inflation measure 反通货膨胀措施 Vy}:Q[  
anti-inflationary stance 反通货膨胀立场 WNm,r>6m  
apparent deficit 表面赤字 2
Q9s?C  
apparent financial solvency 表面偿债能力 \VtCkb  
apparent partner 表面合伙人 N:L<ySJ7  
application for personal assessment 个人入息课税申请书 V_+3@C  
application of fund 资金应用 @D0Ut9)  
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 s4~c>voQB  
appointed actuary 委任精算师 14oD^`-t  
appointed auditor 委任核数师；委任审计师 /^#} \ <;  
appointed trustee 委任的受托人 G92=b*x/  
appointer 委任人 ~e%*hZNo  
apportioned pro rata 按比例分摊 kdxs{b"t  
apportionment 分配；分摊 lJ7k4ua\  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 OE4 2{?)  
apportionment formula 分摊方程式 +"'h?7'C  
apportionment of estate duty 遗产税的分摊 Z]9 )1&  
appraisal 估价；评估 !m_'<=)B4~  
appreciable growth 可观增长 3D<P [.bS  
appreciable impact 显着影响 "DRp4;  
appreciable increase 可观增长 BAm{Gb  
appreciation 增值；升值 D#(A?oN  
appreciation against other currencies 相对其他货币升值 } k5pfz  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升  U,Z(h  
appreciation tax 增值税 SvI  
appropriation 拨款；拨用；拨付 F!fxA#  
appropriation account 拨款帐目 oWXvkDN   
Appropriation Bill 拨款法案 L0+@{GP?  
appropriation-in-aid system 补助拨款办法 %eD&2$q*  
approved assets 核准资产 0Fbq/63  
approved basket stock 认可一篮子证券 ?\c*DNM'  
approved budget 核准预算 )}paQmy#  
approved charitable donation 认可慈善捐款 *l7 ojv  
approved charitable institution 认可慈善机构 I*ho@`U  
approved currency 核准货币；认可货币 _^SNI~  
approved estimates 核准预算 @ Chj0wWZ>  
approved estimates of expenditure 核准开支预算 X^aujK^ @  
approved overseas insurer 核准海外保险人 c!kbHZ<Z  
approved overseas trust company 核准海外信托公司 hfEGkaV._3  
approved pooled investment fund 核准汇集投资基金 |$1j;#h  
approved provident fund scheme 认可公积金计划 =q6yb@  
approved provision 核准拨款 'BUdySng  
approved redeemable share 核准可赎回股份 J3q}DDnEo  
approved regional stock 认可地区性证券 tM@TT@.t~  
approved retirement scheme 认可退休金计划 ENqJ9%sk7  
approved subordinated loan 核准附属贷款 Q@d X2  
arbitrage 套戥；套汇；套利 &3u* zV$  
arbitrageur 套戥者；套汇者
w7dG=a&  
arbitrary amount 临时款项 _k ~bH\(  
arrangement 措施；安排；协定 -sc@S
oS  
arrears 欠款 Q^mJ_~  
arrears of pay 欠付薪酬 [0J0<JnK  
arrears of revenue 逾期未收税款；逾期未收的帐项 ~
hM4({/QN  
articles of association 组织章程；组织细则；组织章程细则 VK$+Nm)  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 :UScbPG  
ascertainment of profit 确定利润 mg#+%v  
"Asia Clear" “亚洲结算系统”