[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 sr ,8zKM)  
allotment notice 股份配售通知；配股通知 0
p\R@{  
allotment of shares 股份分配 +~mBo+ ,  
allowable 可获宽免；免税的 EdxTaR  
allowable business loss 可扣除的营业亏损 U WYLT-^x  
allowable expenses 可扣税的支出 k @'
85A`  
allowance 免税额；津贴；备抵；准备金 r168ft?c  
allowance for debts 债项的免税额 q5J6d+  
allowance for depreciation by wear and tear 耗损折旧免税额 U&#1qRm\h  
allowance for funeral expenses 殡殓费的免税额 #|`/K[.xd%  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 jz(}P8  
allowance for repairs and outgoings 修葺及支出方面的免税额 g(m3 &  
allowance to debtor 给债务人的津贴 GPnd7}Tn  
alteration of capital 资本更改 [X[d`@rXv  
alternate trustee 候补受托人 ^50#R<Ny  
amalgamation 合并 NidG|Yg~Z  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 Q)x`'[3"7W  
ambit of charges 征税范围；收费范围 W_(  
amended valuation 经修订的估值 0kP,Z
j<  
American Commodities Exchange 美国商品交易所 R4=n">>Q  
American Express Bank Limited 美国运通银行 3l"7$B  
American Stock Exchange 美国证券交易所 F3[3~r  
amortization 摊销 sI
pq  
amount due from banks 存放银行同业的款项 >i=^Mh-bm  
amount due from banks abroad 存放海外银行同业的款项 aW$(lf2;  
amount due from holding companies 控股公司欠款 O.4ty)*  
amount due from local banks 存放本港银行同业的款项 #UGm/4C  
amount due to banks 银行同业的存款 $$+6=r}  
amount due to banks abroad 海外银行同业的存款 <*u[<  
amount due to holding companies 控股公司存款 vB(tpki|  
amount due to local banks 本港银行同业的存款 ;i|V++$_  
amount due to outport banks 外埠银行同业的存款 .hW_P62\#  
amount for note issue 发行纸币的款额 O@St^o*A}  
amount of bond 担保契据的款额 %9hz z5#  
amount of consideration 代价款额 aLapb5VV  
amount of contribution 供款数额 I8 Ai_^P  
amount of indebtedness 负债款额 J8w#J  
amount of principal of the loan 贷款本金额 OpeK-K
 
amount of rates chargeable 应征差饷数额 Bgs3sM9  
amount of share capital 股本额 8;>vgD  
amount of sums assured 承保款额 {X$8yy2zC5  
amount of variation 变动幅度 8d.5D&  
amount of vote 拨款数额 wlr/zquAE9  
amount payable 应付款额 @WVpDhG  
amount receivable 应收款额 z;`o>Ja2  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 En%PIkxeR  
analysis 分析 bf]W_I]B  
ancillary risk 附属风险 ~ldqg2c  
annual account 周年帐目；周年帐目报表；年度决算；年结 A9^t $Ii  
annual accounting date 年结日期 ><9E^ k0.  
annual allowance 每年免税额；年积金；年度津贴；年津 %|md0  
annual balance 年度余额 3]Rb2$p[=  
annual disposable income 每年可动用收入 \5.36Se  
annual estimates 周年预算 R /J@XP  
annual fee 年费 3 "fBp  
annual general meeting 周年大会 b#cXn4<3D  
annual growth rate 年增率；每年增长率 C8i6ESmU  
annual long-term supplement 长期个案每年补助金 o#Q0J17i?  
annual pensionable emolument 可供计算退休金的年薪 a&b75.-  
annual report 年报 I_xvg >i  
Annual Report on the Consumer Price Index 《消费物价指数年报》 t>;u;XY!;  
annual return 周年报表；周年申报表；每年报税表格 D4WvRxki  
Annual Return Rules 《周年报表规则》 ;A)w:"m  
annual review of consumer prices 每年消费物价回顾 !C>}j* 4  
annual roll-forward basis 逐年延展方式 J*s!(J |Q  
annual salary 年薪 )Cl!,m)~  
annual statement 年度报表；年度决算表 m~a'  
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 m3zmyw}  
annuitant 年金受益人 v: 0.  
annuity 年金 &`hx  
annuity contract 年金合约 H(bR@Qok  
annuity on human life 人寿年金 :[f2iZ"  
antecedent debt 先前的债项 ./nq*4=  
ante-dated cheque 倒填日期支票 FTvFtdY  
anticipated expenditure 预期开支 O^(ji8[ l  
anticipated net profit 预期纯利 QfjgBJo%  
anticipated revenue 预期收入 YSi[s*.G  
anti-inflation measure 反通货膨胀措施 6}bUX_!&s  
anti-inflationary stance 反通货膨胀立场 [>l
2E  
apparent deficit 表面赤字 2t'^  
apparent financial solvency 表面偿债能力 s"5f5Cn/Wh  
apparent partner 表面合伙人 OrN>4S  
application for personal assessment 个人入息课税申请书 JD1IL` ta;  
application of fund 资金应用 CjR I!}S  
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 /7Z5_q_  
appointed actuary 委任精算师 KICy! "af  
appointed auditor 委任核数师；委任审计师 U_!Wg|  
appointed trustee 委任的受托人 W8hf  Qpw  
appointer 委任人 $|~YXH~O  
apportioned pro rata 按比例分摊 *3 .+19Q  
apportionment 分配；分摊 #4uuT
?!  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 R7YLI1ov  
apportionment formula 分摊方程式 )Zx;Z[  
apportionment of estate duty 遗产税的分摊 Z6@W)QX  
appraisal 估价；评估 6;rJIk@Fx=  
appreciable growth 可观增长 [7d>c  
appreciable impact 显着影响 B?d^JWTZ  
appreciable increase 可观增长 O3,IR1  
appreciation 增值；升值 -90qG"@  
appreciation against other currencies 相对其他货币升值 -yKx"Q9F  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 HPM ggRs  
appreciation tax 增值税 LRNgpjE}  
appropriation 拨款；拨用；拨付 r9: Cq  
appropriation account 拨款帐目 Th&-n%r9K  
Appropriation Bill 拨款法案 .{,
PC  
appropriation-in-aid system 补助拨款办法 s~OGlPK  
approved assets 核准资产 ux-puG  
approved basket stock 认可一篮子证券 w
@ 1g_dy  
approved budget 核准预算 Jo%5NXts4  
approved charitable donation 认可慈善捐款 ico%_fp  
approved charitable institution 认可慈善机构 r)S tp`p  
approved currency 核准货币；认可货币 I9J
iH,+  
approved estimates 核准预算 |8,|>EyqK  
approved estimates of expenditure 核准开支预算 Ww8<f$  
approved overseas insurer 核准海外保险人 QkMK\Up  
approved overseas trust company 核准海外信托公司 mI5BJ  
approved pooled investment fund 核准汇集投资基金 vFuf{ @P  
approved provident fund scheme 认可公积金计划 alu3CE  
approved provision 核准拨款 ')]K&  
approved redeemable share 核准可赎回股份 3q +C8_:  
approved regional stock 认可地区性证券 %6-5hBzZN  
approved retirement scheme 认可退休金计划 [QC<u1/"K  
approved subordinated loan 核准附属贷款 v  X=zqV  
arbitrage 套戥；套汇；套利 _^{!`*S  
arbitrageur 套戥者；套汇者 Mf [v7\  
arbitrary amount 临时款项 h>jLhj<07W  
arrangement 措施；安排；协定 /]pBcb|<  
arrears 欠款 D|zlC,J,  
arrears of pay 欠付薪酬 <HReh>)[  
arrears of revenue 逾期未收税款；逾期未收的帐项 46U?aHKW@|  
articles of association 组织章程；组织细则；组织章程细则 f+*wDH  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 VKzY6  
ascertainment of profit 确定利润 uL`6}0  
"Asia Clear" “亚洲结算系统”