[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 s13 d*  
allotment notice 股份配售通知；配股通知 s9)8{z  
allotment of shares 股份分配 :O2v0Kx  
allowable 可获宽免；免税的 
?(
XX  
allowable business loss 可扣除的营业亏损 (j\UoKLRt  
allowable expenses 可扣税的支出 )}k`X<~k  
allowance 免税额；津贴；备抵；准备金 !-Tm
u  
allowance for debts 债项的免税额 .~/;v~bL  
allowance for depreciation by wear and tear 耗损折旧免税额 I5AjEp  
allowance for funeral expenses 殡殓费的免税额 sRI=TE]s  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 l[OQo|_  
allowance for repairs and outgoings 修葺及支出方面的免税额 m+JG e5fR<  
allowance to debtor 给债务人的津贴 tLGwF3e$A  
alteration of capital 资本更改 vmQ DcCw  
alternate trustee 候补受托人 E!]rh,mYK  
amalgamation 合并 K%~Kg9  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 Sr-^f
aL  
ambit of charges 征税范围；收费范围 XcW3IO  
amended valuation 经修订的估值 GVPEene  
American Commodities Exchange 美国商品交易所 5EZr"  
American Express Bank Limited 美国运通银行 pPqbD}p  
American Stock Exchange 美国证券交易所 A-NC,3  
amortization 摊销 BB}iBf I'  
amount due from banks 存放银行同业的款项 qQ\hUii  
amount due from banks abroad 存放海外银行同业的款项 TEy.zzt  
amount due from holding companies 控股公司欠款 ]0nC;|]@Lx  
amount due from local banks 存放本港银行同业的款项 C3 c|@7FU  
amount due to banks 银行同业的存款 9n2%7dLQ*  
amount due to banks abroad 海外银行同业的存款 Z)>a6s$ih<  
amount due to holding companies 控股公司存款 !)1Zp*  
amount due to local banks 本港银行同业的存款 e(5Px!B  
amount due to outport banks 外埠银行同业的存款 {.[,ee-)9  
amount for note issue 发行纸币的款额 gG| 1$  
amount of bond 担保契据的款额 ' =s*DL`0  
amount of consideration 代价款额 &_TjRj"  
amount of contribution 供款数额 x6mq['_  
amount of indebtedness 负债款额 z+`)|c4-  
amount of principal of the loan 贷款本金额 iV$75Atk  
amount of rates chargeable 应征差饷数额 :re(khZq#  
amount of share capital 股本额 6aK2{-+  
amount of sums assured 承保款额 QRix_2+  
amount of variation 变动幅度 gG?*Fi  
amount of vote 拨款数额 T[II;[EiE  
amount payable 应付款额 MPw7!G(qj  
amount receivable 应收款额 FO3*[O   
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 YZ+g<HXB  
analysis 分析 >dH*FZ:c  
ancillary risk 附属风险 [~0q )  
annual account 周年帐目；周年帐目报表；年度决算；年结 9E*K44L/V  
annual accounting date 年结日期 DccsVR`7  
annual allowance 每年免税额；年积金；年度津贴；年津 {; ~i q  
annual balance 年度余额 _ q1|\E%`h  
annual disposable income 每年可动用收入 LR.+CxQ  
annual estimates 周年预算 -C ]a2  
annual fee 年费 r\D8_S_  
annual general meeting 周年大会 DN_C7\CoA  
annual growth rate 年增率；每年增长率 `h]f(  
annual long-term supplement 长期个案每年补助金 F'Vl\qPt  
annual pensionable emolument 可供计算退休金的年薪 H(m+rk  
annual report 年报 ''YjeX  
Annual Report on the Consumer Price Index 《消费物价指数年报》 %P6!vx:&^b  
annual return 周年报表；周年申报表；每年报税表格 C T`X~y10  
Annual Return Rules 《周年报表规则》 b DvbM  
annual review of consumer prices 每年消费物价回顾 J4X35H=Z  
annual roll-forward basis 逐年延展方式 QQcj"s
 
annual salary 年薪 AXI:h"so  
annual statement 年度报表；年度决算表 xb;mm9H  
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 dkC/ ?R  
annuitant 年金受益人 &d;$k  
annuity 年金 1\kehCt  
annuity contract 年金合约 GC3L2C0)k  
annuity on human life 人寿年金 )T_#X!  
antecedent debt 先前的债项 x~^nlnKVf  
ante-dated cheque 倒填日期支票 JR)rp3o-  
anticipated expenditure 预期开支 [J Xrj{  
anticipated net profit 预期纯利 bc-)y3gHU  
anticipated revenue 预期收入 6Fb~`J~s  
anti-inflation measure 反通货膨胀措施 V|`|CVFo
]  
anti-inflationary stance 反通货膨胀立场 kRPg^Fw"Vw  
apparent deficit 表面赤字 Awh)@iTL  
apparent financial solvency 表面偿债能力 .|-y+9IP  
apparent partner 表面合伙人 ]={Hq9d@  
application for personal assessment 个人入息课税申请书 z(qz(`eGC&  
application of fund 资金应用 iI7~9SCE  
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 470Pig>I8  
appointed actuary 委任精算师 \9^@,kfP  
appointed auditor 委任核数师；委任审计师 " cg>g/  
appointed trustee 委任的受托人 jEIL(0_H  
appointer 委任人 F^-4Pyq@  
apportioned pro rata 按比例分摊 5JXLfYTUI  
apportionment 分配；分摊 9m{rQ P/  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 D.?gV_  
apportionment formula 分摊方程式 mr? ii  
apportionment of estate duty 遗产税的分摊 $)!Z"2T  
appraisal 估价；评估 DP_\%(A  
appreciable growth 可观增长 4y]*"(sQ;  
appreciable impact 显着影响  b8&9pLl  
appreciable increase 可观增长 g:yK/1@Hk}  
appreciation 增值；升值 V5+a[`]  
appreciation against other currencies 相对其他货币升值 bkTj Q  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 m`~ Qr~  
appreciation tax 增值税 Y|F);XXIl  
appropriation 拨款；拨用；拨付 ZUycJ-[  
appropriation account 拨款帐目 z~qQ@u|  
Appropriation Bill 拨款法案 $.Ni' U  
appropriation-in-aid system 补助拨款办法 DNPK1e3a{  
approved assets 核准资产 ;<\*(rUe  
approved basket stock 认可一篮子证券 mD!i
mq%=  
approved budget 核准预算 CfU)+20  
approved charitable donation 认可慈善捐款 e]QkZg2?Yn  
approved charitable institution 认可慈善机构 `m5iZxhw  
approved currency 核准货币；认可货币 uw]Jm"=w  
approved estimates 核准预算 <S qbj;  
approved estimates of expenditure 核准开支预算 Z5C
v$bUc  
approved overseas insurer 核准海外保险人 f$
3  
approved overseas trust company 核准海外信托公司 IWkBq]Y  
approved pooled investment fund 核准汇集投资基金 `Oi@7/oT  
approved provident fund scheme 认可公积金计划 :.<&Y=^  
approved provision 核准拨款 mN{$z<r  
approved redeemable share 核准可赎回股份 7j+.H/2  
approved regional stock 认可地区性证券 $aG'.0HW  
approved retirement scheme 认可退休金计划 IX}l)t[:(  
approved subordinated loan 核准附属贷款 0pQ>V)  
arbitrage 套戥；套汇；套利 2rxdRg'YLQ  
arbitrageur 套戥者；套汇者 xK/`XY  
arbitrary amount 临时款项 rO NLbrj  
arrangement 措施；安排；协定 aD4ln]sFxG  
arrears 欠款 |l9AgwDg  
arrears of pay 欠付薪酬  6?6 u  
arrears of revenue 逾期未收税款；逾期未收的帐项 SV.*Z|"^N  
articles of association 组织章程；组织细则；组织章程细则 #\}hN ~@F  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 YXvKDw'95  
ascertainment of profit 确定利润 @wo9;DW`  
"Asia Clear" “亚洲结算系统”