[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 W"^=RY  
allotment notice 股份配售通知；配股通知 r4fHD~#l{  
allotment of shares 股份分配 vj]>X4'i  
allowable 可获宽免；免税的 RFyMRE!?  
allowable business loss 可扣除的营业亏损 # )y/aA  
allowable expenses 可扣税的支出  RQb}t,  
allowance 免税额；津贴；备抵；准备金 F,{mF2U*$  
allowance for debts 债项的免税额 o$buoGSPc  
allowance for depreciation by wear and tear 耗损折旧免税额 {*AA]z?zo  
allowance for funeral expenses 殡殓费的免税额 XS">`9o!  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 uO`MA% z<
 
allowance for repairs and outgoings 修葺及支出方面的免税额 }&t>j[  
allowance to debtor 给债务人的津贴 UhpJGO  
alteration of capital 资本更改 qS2Nk.e]o  
alternate trustee 候补受托人 d.^g#&h
 
amalgamation 合并 [104;g <  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 AoeRoqg&#  
ambit of charges 征税范围；收费范围 /rnI" ze`  
amended valuation 经修订的估值 kB> ~Tb0  
American Commodities Exchange 美国商品交易所 =i&,I{3  
American Express Bank Limited 美国运通银行 :t]HY2  
American Stock Exchange 美国证券交易所 hU8Y&R)=9  
amortization 摊销 ~?AEtl#&"  
amount due from banks 存放银行同业的款项 + 7^p d9F.  
amount due from banks abroad 存放海外银行同业的款项 m&Mupl  
amount due from holding companies 控股公司欠款 . \"k49M`  
amount due from local banks 存放本港银行同业的款项 7l=;I%  
amount due to banks 银行同业的存款 uI)twry]@  
amount due to banks abroad 海外银行同业的存款 wDZ<UP=X  
amount due to holding companies 控股公司存款 WXl+w7jr  
amount due to local banks 本港银行同业的存款 akxNT_   
amount due to outport banks 外埠银行同业的存款 ^k;]"NR  
amount for note issue 发行纸币的款额 4 "HX1qP  
amount of bond 担保契据的款额 DS<1"4 b|  
amount of consideration 代价款额 lGl'A}]#$  
amount of contribution 供款数额 {O^u^a\m  
amount of indebtedness 负债款额 /.Ak'Vmi  
amount of principal of the loan 贷款本金额 >sfg`4  
amount of rates chargeable 应征差饷数额 M 9t7y  
amount of share capital 股本额 Jpj=d@Of70  
amount of sums assured 承保款额 zKO7`.*  
amount of variation 变动幅度 jC9us>b  
amount of vote 拨款数额 3}0\W.jH  
amount payable 应付款额 VN0We<\Z  
amount receivable 应收款额 UJ)pae  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 8Ojqm#/f  
analysis 分析 qW0:q.   
ancillary risk 附属风险 $(aq;DR  
annual account 周年帐目；周年帐目报表；年度决算；年结 xzm]v9k&  
annual accounting date 年结日期 hMDd*<%l  
annual allowance 每年免税额；年积金；年度津贴；年津 "6$V1B0KW  
annual balance 年度余额 QO/0VB42  
annual disposable income 每年可动用收入 i#]e&Bru5  
annual estimates 周年预算 :"\,iH  
annual fee 年费 d,V#5l-6  
annual general meeting 周年大会 //q(v,D%Q  
annual growth rate 年增率；每年增长率 G@[8P?M=Z  
annual long-term supplement 长期个案每年补助金 Y$ys4X  
annual pensionable emolument 可供计算退休金的年薪 O?JJE8~']  
annual report 年报 (+> 2&@@<  
Annual Report on the Consumer Price Index 《消费物价指数年报》 ~#A}=,4>  
annual return 周年报表；周年申报表；每年报税表格
Ae+)RBpc  
Annual Return Rules 《周年报表规则》 QF#w$%7  
annual review of consumer prices 每年消费物价回顾 .$qa?$@  
annual roll-forward basis 逐年延展方式 vk& gR  
annual salary 年薪 <v:V
A!]  
annual statement 年度报表；年度决算表 2 |s ohF  
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 6pt_cpbR  
annuitant 年金受益人 Tlsh[@Q  
annuity 年金 3!"N;Q"  
annuity contract 年金合约 @ _Ey"k<  
annuity on human life 人寿年金 n/+X3JJ  
antecedent debt 先前的债项 <'a~Y3B"o  
ante-dated cheque 倒填日期支票 sgX!4wG&Z  
anticipated expenditure 预期开支 ~[g(@Xt  
anticipated net profit 预期纯利 `>gG"1,]  
anticipated revenue 预期收入 :v&[!  
anti-inflation measure 反通货膨胀措施 8M,*w6P  
anti-inflationary stance 反通货膨胀立场 rs&]4
6i/p  
apparent deficit 表面赤字 Dqx#i-L23  
apparent financial solvency 表面偿债能力 9%/hoA)  
apparent partner 表面合伙人 {PHH1dC{  
application for personal assessment 个人入息课税申请书 t]yxLl\  
application of fund 资金应用 RP4/:sO  
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 O VV@  
appointed actuary 委任精算师 =3e7n2N)  
appointed auditor 委任核数师；委任审计师 v= 55{  
appointed trustee 委任的受托人 Jl Do_}  
appointer 委任人 M!UTqf7XL  
apportioned pro rata 按比例分摊 {"y/;x/  
apportionment 分配；分摊 l!mbpFt  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 A6N6e\*  
apportionment formula 分摊方程式 U v2.Jo/Q  
apportionment of estate duty 遗产税的分摊 > H!sD\b  
appraisal 估价；评估 ;H_/o+  
appreciable growth 可观增长 CRb8WD6.  
appreciable impact 显着影响 <n2@;`D  
appreciable increase 可观增长 _gvF s%J  
appreciation 增值；升值 ]?eZDf

~  
appreciation against other currencies 相对其他货币升值 $*yYmF  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 /WrB>w  
appreciation tax 增值税 {%V(Dd[B6  
appropriation 拨款；拨用；拨付 ;O"?6d0  
appropriation account 拨款帐目 p@m0Oi,=  
Appropriation Bill 拨款法案 gq+SM i=  
appropriation-in-aid system 补助拨款办法 :RaQ =C  
approved assets 核准资产 \iuR+I  
approved basket stock 认可一篮子证券 g9_zkGc7  
approved budget 核准预算 @,vmX z  
approved charitable donation 认可慈善捐款 +HK4sA2;  
approved charitable institution 认可慈善机构 ( ;FxKm<P@  
approved currency 核准货币；认可货币 b+rxin".  
approved estimates 核准预算 D tsZP (  
approved estimates of expenditure 核准开支预算 /F*Y~>*% 1  
approved overseas insurer 核准海外保险人 /x<g$!`X  
approved overseas trust company 核准海外信托公司 gD,&TW  
approved pooled investment fund 核准汇集投资基金
YB#fAU  
approved provident fund scheme 认可公积金计划 )DSeXS[ e  
approved provision 核准拨款 ,UNb#=
it  
approved redeemable share 核准可赎回股份 ,
6)N.  
approved regional stock 认可地区性证券 VF%QM;I[Rc  
approved retirement scheme 认可退休金计划 L
kt4F  
approved subordinated loan 核准附属贷款 cG|fau<G  
arbitrage 套戥；套汇；套利 ZlT }cA/n  
arbitrageur 套戥者；套汇者 ,/;Aew;  
arbitrary amount 临时款项 Dd3f@b[WX  
arrangement 措施；安排；协定 4>JSZ6i#n  
arrears 欠款 i2F7O"f.  
arrears of pay 欠付薪酬 ^_7|b[Bt  
arrears of revenue 逾期未收税款；逾期未收的帐项 -^_m(@A<~  
articles of association 组织章程；组织细则；组织章程细则 om3 %\  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 xQoZ[  
ascertainment of profit 确定利润 Z%t_1t  
"Asia Clear" “亚洲结算系统”