[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 "8(U\KaX  
allotment notice 股份配售通知；配股通知 ai;\@$ cq  
allotment of shares 股份分配 M35Ax],:^  
allowable 可获宽免；免税的 ]V<-J   
allowable business loss 可扣除的营业亏损 #?&0D>E?k  
allowable expenses 可扣税的支出 ;%zC@a~{  
allowance 免税额；津贴；备抵；准备金 6sB$<#  
allowance for debts 债项的免税额 V1<`%=%
_W  
allowance for depreciation by wear and tear 耗损折旧免税额 6D/'`  
allowance for funeral expenses 殡殓费的免税额 JsQ6l%9  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 #w>~u2W  
allowance for repairs and outgoings 修葺及支出方面的免税额 ;7rv  
allowance to debtor 给债务人的津贴 7=k^M, a  
alteration of capital 资本更改 ue0s&WF|  
alternate trustee 候补受托人 [B9;?G  
amalgamation 合并 P`"mM? u  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 iiNSDc  
ambit of charges 征税范围；收费范围 w%xCTeK[  
amended valuation 经修订的估值 &ao(!/im  
American Commodities Exchange 美国商品交易所 &[j]Bp?  
American Express Bank Limited 美国运通银行 AK2WN#u@Z  
American Stock Exchange 美国证券交易所 K)[8 H~Lm  
amortization 摊销 HI!4  
amount due from banks 存放银行同业的款项 C6QbBo  
amount due from banks abroad 存放海外银行同业的款项 vV^dm)?  
amount due from holding companies 控股公司欠款 SUE ~rb  
amount due from local banks 存放本港银行同业的款项 T~k)uQ  
amount due to banks 银行同业的存款 YV([2  
amount due to banks abroad 海外银行同业的存款 T20VX 8gX  
amount due to holding companies 控股公司存款 r:9gf?(&  
amount due to local banks 本港银行同业的存款 MYdx .NZT  
amount due to outport banks 外埠银行同业的存款 \dkOK`)b  
amount for note issue 发行纸币的款额 3M<!?%v\A  
amount of bond 担保契据的款额 W3JF5*  
amount of consideration 代价款额 =+oZtP-+o  
amount of contribution 供款数额 8MZ$T3IM  
amount of indebtedness 负债款额 213\ehhG<  
amount of principal of the loan 贷款本金额 ]J@/p:S
>  
amount of rates chargeable 应征差饷数额 d`%Mg&  
amount of share capital 股本额 Vb)zZ^va+  
amount of sums assured 承保款额 u\g,.C0  
amount of variation 变动幅度 va,~w(G  
amount of vote 拨款数额 =2 jhII  
amount payable 应付款额 ;pZ[|  
amount receivable 应收款额 j[e,?!8;  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 v?j!&d>  
analysis 分析 g>0vm2|  
ancillary risk 附属风险 b{&FuvQg2  
annual account 周年帐目；周年帐目报表；年度决算；年结 }5bM1h#z  
annual accounting date 年结日期 |~e?,[-2`r  
annual allowance 每年免税额；年积金；年度津贴；年津 12(wj6Q  
annual balance 年度余额 oNYZIk:  
annual disposable income 每年可动用收入 h?j_Ry  
annual estimates 周年预算 3,6Ox45  
annual fee 年费 ~F[L4y!sL  
annual general meeting 周年大会 ?[TW<Yx  
annual growth rate 年增率；每年增长率 }5n  
annual long-term supplement 长期个案每年补助金 p^X^1X7  
annual pensionable emolument 可供计算退休金的年薪 <avQR9'&  
annual report 年报 z<n-Gzwk  
Annual Report on the Consumer Price Index 《消费物价指数年报》 A 's-'8m  
annual return 周年报表；周年申报表；每年报税表格 3 ^}A %-bS  
Annual Return Rules 《周年报表规则》 !%S4n  
annual review of consumer prices 每年消费物价回顾 )=_ycf^MC  
annual roll-forward basis 逐年延展方式 LmLGki$w  
annual salary 年薪 A3R#z]Ub  
annual statement 年度报表；年度决算表 >*qQ+_  
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 ijW7c+yd  
annuitant 年金受益人 4hAJ!7[A.  
annuity 年金 S; /. %
 
annuity contract 年金合约 CL9yEy"V  
annuity on human life 人寿年金 oU+F3b}5p  
antecedent debt 先前的债项 ;l!`C':'  
ante-dated cheque 倒填日期支票 S/gm.?$V  
anticipated expenditure 预期开支  (^: p  
anticipated net profit 预期纯利 9&  
anticipated revenue 预期收入 h9CIZU[Nh  
anti-inflation measure 反通货膨胀措施 OW5t[~y]  
anti-inflationary stance 反通货膨胀立场 k<Sl1vK  
apparent deficit 表面赤字 v1+U;Th>g  
apparent financial solvency 表面偿债能力 t;O1IMF  
apparent partner 表面合伙人 yyP-=Lhmo=  
application for personal assessment 个人入息课税申请书 ^jyD#  
application of fund 资金应用 Yl({)qK{  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 j43$]'-  
appointed actuary 委任精算师 vg\/Db
I'  
appointed auditor 委任核数师；委任审计师 ~5OL6Bi-q  
appointed trustee 委任的受托人 ,=PKd&   
appointer 委任人 kiUk4&1  
apportioned pro rata 按比例分摊 aV|9H  
apportionment 分配；分摊 A Y9 9!p  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 LU2waq}VA  
apportionment formula 分摊方程式 ;ojiJ?jU  
apportionment of estate duty 遗产税的分摊 c:\shAM&  
appraisal 估价；评估 JUt7En;XE  
appreciable growth 可观增长 xeA#u J  
appreciable impact 显着影响 h @/;`E[  
appreciable increase 可观增长 SbT5u3,'  
appreciation 增值；升值 63&^BW  
appreciation against other currencies 相对其他货币升值 M$S]}   
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 =r4!V>  
appreciation tax 增值税 ,+1m`9}  
appropriation 拨款；拨用；拨付 j8$Zv%Ca%  
appropriation account 拨款帐目 bS^WhZy'(  
Appropriation Bill 拨款法案 +4)7j&L  
appropriation-in-aid system 补助拨款办法 MC!ZX)mF  
approved assets 核准资产 ~[W#/kd1n  
approved basket stock 认可一篮子证券 k$
"d^*R  
approved budget 核准预算 46x.i;b7  
approved charitable donation 认可慈善捐款 ]r/^9XaqtA  
approved charitable institution 认可慈善机构 Fo|xzLm9*|  
approved currency 核准货币；认可货币 1mgLX_U9  
approved estimates 核准预算 GDhM<bVqM*  
approved estimates of expenditure 核准开支预算 eSy(~Y
 
approved overseas insurer 核准海外保险人 wEEn?  
approved overseas trust company 核准海外信托公司 C/@LZ OEL  
approved pooled investment fund 核准汇集投资基金 77,oPLSn  
approved provident fund scheme 认可公积金计划 !@L=;1,   
approved provision 核准拨款 QU5Sy oL[  
approved redeemable share 核准可赎回股份 eV!L^>>>  
approved regional stock 认可地区性证券 4^Rd{'m t  
approved retirement scheme 认可退休金计划 SNY (*  
approved subordinated loan 核准附属贷款 *75YGD  
arbitrage 套戥；套汇；套利 h5~n 1qX  
arbitrageur 套戥者；套汇者 dt,3"J  
arbitrary amount 临时款项 P,z:Z|}8  
arrangement 措施；安排；协定 9;=dxWf   
arrears 欠款 (?i[jO||B  
arrears of pay 欠付薪酬 j,-C{ K  
arrears of revenue 逾期未收税款；逾期未收的帐项 :0~QRc-u  
articles of association 组织章程；组织细则；组织章程细则 m#5_%3T  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 $P {K2"
Oc  
ascertainment of profit 确定利润 *dsX#Iz  
"Asia Clear" “亚洲结算系统”