[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 Qq'e#nI@  
allotment notice 股份配售通知；配股通知 [SD mdr1T$  
allotment of shares 股份分配 ;y-:)7J  
allowable 可获宽免；免税的 r&IDTS#  
allowable business loss 可扣除的营业亏损 w|Ry)[  
allowable expenses 可扣税的支出 0f@9y  
allowance 免税额；津贴；备抵；准备金 4sW'p H  
allowance for debts 债项的免税额 UA(4mbz+  
allowance for depreciation by wear and tear 耗损折旧免税额 `"hWbmQ  
allowance for funeral expenses 殡殓费的免税额 R x(
yn  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 ":q+"*fy  
allowance for repairs and outgoings 修葺及支出方面的免税额 )5n:UD{f[#  
allowance to debtor 给债务人的津贴 (UCCEQq5  
alteration of capital 资本更改 >TiEYMW  
alternate trustee 候补受托人 
e<(6x[_  
amalgamation 合并 0+u>"7T  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ,Xr`tQ<@  
ambit of charges 征税范围；收费范围 x6*y$D^B  
amended valuation 经修订的估值 RR'sW@  
American Commodities Exchange 美国商品交易所 uUV"86B_  
American Express Bank Limited 美国运通银行 #eX
<=H]  
American Stock Exchange 美国证券交易所 ooBB g@  
amortization 摊销 _#MKpH  
amount due from banks 存放银行同业的款项 yPY{ZADkQ  
amount due from banks abroad 存放海外银行同业的款项 NCY2^  
amount due from holding companies 控股公司欠款 'sNiJ>  
amount due from local banks 存放本港银行同业的款项 EJRkFn8XG'  
amount due to banks 银行同业的存款 BO7XN;  
amount due to banks abroad 海外银行同业的存款 R$66F>Jz^  
amount due to holding companies 控股公司存款 Gs,e8ri!  
amount due to local banks 本港银行同业的存款 KV8<'g+2?  
amount due to outport banks 外埠银行同业的存款 \WbQS#Z9  
amount for note issue 发行纸币的款额 z&Aya*0v`  
amount of bond 担保契据的款额 [S8*b^t4  
amount of consideration 代价款额 M<*WC{  
amount of contribution 供款数额 FD&^nJ_{  
amount of indebtedness 负债款额 qS"#jxc==+  
amount of principal of the loan 贷款本金额 }/h&`0z`  
amount of rates chargeable 应征差饷数额 k{=dV  
amount of share capital 股本额
<=D a  
amount of sums assured 承保款额 N3*1,/,l.  
amount of variation 变动幅度 ^\kH^  
amount of vote 拨款数额 # 5U1F[  
amount payable 应付款额 O1)\!=& .  
amount receivable 应收款额 Ok|Dh;1_  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 ;<thEWH;Y  
analysis 分析 w W/q#kc  
ancillary risk 附属风险 +GL$[ 5G  
annual account 周年帐目；周年帐目报表；年度决算；年结 0xO*8aKT  
annual accounting date 年结日期 Lq1?Y  
annual allowance 每年免税额；年积金；年度津贴；年津 {qbe ye!  
annual balance 年度余额 rGXUV`5Na  
annual disposable income 每年可动用收入 V0#Ocq,  
annual estimates 周年预算 k<Cb
I V  
annual fee 年费 psc Fb$b  
annual general meeting 周年大会 Lk P :l  
annual growth rate 年增率；每年增长率 HyOrAv <  
annual long-term supplement 长期个案每年补助金 \G7F/$
g  
annual pensionable emolument 可供计算退休金的年薪 &6 <a<S  
annual report 年报 [ p~,;%  
Annual Report on the Consumer Price Index 《消费物价指数年报》 <<E9MIn_  
annual return 周年报表；周年申报表；每年报税表格 -u4")V>  
Annual Return Rules 《周年报表规则》 "P54|XIJ\  
annual review of consumer prices 每年消费物价回顾 FpU8$o~r{  
annual roll-forward basis 逐年延展方式 Ej 5_d  
annual salary 年薪 iU37LODa2T  
annual statement 年度报表；年度决算表 5V\",PAW  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 _H@ATut  
annuitant 年金受益人 5ya^k{`+ZO  
annuity 年金 w=n(2M56C  
annuity contract 年金合约 |FM*1Q[1  
annuity on human life 人寿年金 @2a!T03   
antecedent debt 先前的债项 V>,=%r4f  
ante-dated cheque 倒填日期支票 EwU)(UK  
anticipated expenditure 预期开支 _MLf58  
anticipated net profit 预期纯利 l"1D'Hk  
anticipated revenue 预期收入 yz=X{p1  
anti-inflation measure 反通货膨胀措施 QIevps*  
anti-inflationary stance 反通货膨胀立场 c.b| RM0;  
apparent deficit 表面赤字 !U>WAD9  
apparent financial solvency 表面偿债能力 Y&8,f|{R  
apparent partner 表面合伙人 3 V>$H\H  
application for personal assessment 个人入息课税申请书 X-kOp9/.  
application of fund 资金应用 `]XI Q\ *  
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 SY[3O   
appointed actuary 委任精算师 0V21_".S  
appointed auditor 委任核数师；委任审计师 `>
`b;A4  
appointed trustee 委任的受托人 $7c,<=  
appointer 委任人 s</q T6@  
apportioned pro rata 按比例分摊 z F.@rXl  
apportionment 分配；分摊 mfaU_ Vo&  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 _p+E(i 9  
apportionment formula 分摊方程式 -fmJkI  
apportionment of estate duty 遗产税的分摊 i,a"5DR8  
appraisal 估价；评估 %K-8DL8|(  
appreciable growth 可观增长 FE&:?  
appreciable impact 显着影响 i!e8-gVMP&  
appreciable increase 可观增长 C!Srv7  
appreciation 增值；升值 A)>#n)  
appreciation against other currencies 相对其他货币升值 J-,ocO  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 oD9n5/ozo  
appreciation tax 增值税 ow{.iv\,u  
appropriation 拨款；拨用；拨付 0 }od Q#  
appropriation account 拨款帐目 |g)>6+?]W  
Appropriation Bill 拨款法案 RK &>!^  
appropriation-in-aid system 补助拨款办法 /\h*v!:  
approved assets 核准资产  e
]1Zey  
approved basket stock 认可一篮子证券 <?5|(Q"@:  
approved budget 核准预算 Q=xXj'W-  
approved charitable donation 认可慈善捐款 ""a$[[ %WC  
approved charitable institution 认可慈善机构 HNv~ZAzBG-  
approved currency 核准货币；认可货币 y^`JWs,  
approved estimates 核准预算 nWY^?e'S  
approved estimates of expenditure 核准开支预算 \rzMgR$/rj  
approved overseas insurer 核准海外保险人 0FI |7  
approved overseas trust company 核准海外信托公司 J:glJ'4E  
approved pooled investment fund 核准汇集投资基金 BDWbWA 6  
approved provident fund scheme 认可公积金计划 ]kTxV e  
approved provision 核准拨款 @;P ;i
I  
approved redeemable share 核准可赎回股份 bNVeL$'  
approved regional stock 认可地区性证券 HdI)Z<Krp  
approved retirement scheme 认可退休金计划 fM4B.45j  
approved subordinated loan 核准附属贷款 @ |c])  
arbitrage 套戥；套汇；套利 %J^x `P  
arbitrageur 套戥者；套汇者 {#k[-\|;  
arbitrary amount 临时款项 SnmUh~`L~  
arrangement 措施；安排；协定 o5?Y   
arrears 欠款 p ZTrh&I]  
arrears of pay 欠付薪酬 }0Ns&6)xG  
arrears of revenue 逾期未收税款；逾期未收的帐项 cS9jGD9 2  
articles of association 组织章程；组织细则；组织章程细则 >!xyA;  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 mQ"uG?NE  
ascertainment of profit 确定利润 ikV;]ox  
"Asia Clear" “亚洲结算系统”