[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{v-(pW  
allotment notice 股份配售通知；配股通知 oaJnLd90W  
allotment of shares 股份分配 Lcpz(W^  
allowable 可获宽免；免税的 }hv" ku6!  
allowable business loss 可扣除的营业亏损 6:vdo~  
allowable expenses 可扣税的支出 ![*7HE>},  
allowance 免税额；津贴；备抵；准备金 9!sR}  
allowance for debts 债项的免税额 jVtRn.qh  
allowance for depreciation by wear and tear 耗损折旧免税额 B> LL *  
allowance for funeral expenses 殡殓费的免税额 Fb{kql=  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 >'X[*:Cx  
allowance for repairs and outgoings 修葺及支出方面的免税额 >?Ps5n]b  
allowance to debtor 给债务人的津贴 >AT T<U=  
alteration of capital 资本更改 Gv3AJ'NL  
alternate trustee 候补受托人 wNgS0{}&`  
amalgamation 合并 1v^eXvY  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 x:O;Z~ |.  
ambit of charges 征税范围；收费范围 0'9zXJ"  
amended valuation 经修订的估值 NXw$PM|+R  
American Commodities Exchange 美国商品交易所 Wa|l
WIMK  
American Express Bank Limited 美国运通银行 ;<=B I!  
American Stock Exchange 美国证券交易所 !:^lTvYWZH  
amortization 摊销 n@Ar%%\  
amount due from banks 存放银行同业的款项 $M=W`E[g  
amount due from banks abroad 存放海外银行同业的款项 rpu{YC1C%  
amount due from holding companies 控股公司欠款 ~Z#jIG<?g  
amount due from local banks 存放本港银行同业的款项 b0_Ih6  
amount due to banks 银行同业的存款 (n,!
v )  
amount due to banks abroad 海外银行同业的存款 T1Q c?5K^  
amount due to holding companies 控股公司存款 l6lyRJ  
amount due to local banks 本港银行同业的存款 8#MiM . f  
amount due to outport banks 外埠银行同业的存款 8XUm.nV  
amount for note issue 发行纸币的款额 .oNs8._:  
amount of bond 担保契据的款额 _v9P0W^.7  
amount of consideration 代价款额 igD,|YSK`z  
amount of contribution 供款数额 ,y57tY  
amount of indebtedness 负债款额 f2"
1^M  
amount of principal of the loan 贷款本金额 oHbG-p  
amount of rates chargeable 应征差饷数额 ,{br6*E
 
amount of share capital 股本额 71#

ipZ
 
amount of sums assured 承保款额 DVWqrK}q  
amount of variation 变动幅度 C<.Ny,U  
amount of vote 拨款数额 3bi,9 >%  
amount payable 应付款额 b&V}&9'[M;  
amount receivable 应收款额 9a* }&fL[  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 LT3ViCZ-n  
analysis 分析 85 5JAf  
ancillary risk 附属风险 LZB=vc|3/  
annual account 周年帐目；周年帐目报表；年度决算；年结 >;A7mi/  
annual accounting date 年结日期 7O,y%NW aK  
annual allowance 每年免税额；年积金；年度津贴；年津 VkNg Vjg  
annual balance 年度余额 I,@f*o  
annual disposable income 每年可动用收入 9"H]zfW  
annual estimates 周年预算 [;F%6MPK^  
annual fee 年费 RnX:T)+o  
annual general meeting 周年大会 ~j`;$o  
annual growth rate 年增率；每年增长率 Nn_n@K  
annual long-term supplement 长期个案每年补助金 m*d {pX  
annual pensionable emolument 可供计算退休金的年薪 $bd&$@sA  
annual report 年报 |aT&rpt  
Annual Report on the Consumer Price Index 《消费物价指数年报》 X. =%  
annual return 周年报表；周年申报表；每年报税表格 5IPZ;
  
Annual Return Rules 《周年报表规则》 n8.W$&-ia  
annual review of consumer prices 每年消费物价回顾 n!r<\4I  
annual roll-forward basis 逐年延展方式 VqeK~,}  
annual salary 年薪 2)A% 'Akf  
annual statement 年度报表；年度决算表 /@<&{_sybp  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 &pCNOHi|  
annuitant 年金受益人 %`cP|k  
annuity 年金 s5DEuu>g  
annuity contract 年金合约 v^=Po6S[{+  
annuity on human life 人寿年金 fU )@Lj1Wo  
antecedent debt 先前的债项 8pQx6QE  
ante-dated cheque 倒填日期支票 'V=i;2mB*  
anticipated expenditure 预期开支 cF[L6{Oe  
anticipated net profit 预期纯利 TA.ugF)h  
anticipated revenue 预期收入 (W~')A"hC'  
anti-inflation measure 反通货膨胀措施 ._uXK[c7P  
anti-inflationary stance 反通货膨胀立场 PE IUKlX  
apparent deficit 表面赤字 Vg6/1I  
apparent financial solvency 表面偿债能力 `n*e8T  
apparent partner 表面合伙人 pE<@  
application for personal assessment 个人入息课税申请书 vC
f{k  
application of fund 资金应用 F.s*^}L[  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 fr\"MP  
appointed actuary 委任精算师 xIN&>D'|N  
appointed auditor 委任核数师；委任审计师 !&$uq| -  
appointed trustee 委任的受托人 `FjU2 O  
appointer 委任人 }-ly'4=l  
apportioned pro rata 按比例分摊 OM]d}}=Y  
apportionment 分配；分摊 zT\nj&7  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 h&t/ L  
apportionment formula 分摊方程式 Rd?8LLz  
apportionment of estate duty 遗产税的分摊 R|jt mI?  
appraisal 估价；评估 ']N1OVw^vf  
appreciable growth 可观增长 k//l~A9m  
appreciable impact 显着影响 HinPO  
appreciable increase 可观增长 *kmD/J  
appreciation 增值；升值 )Oxsasn)M  
appreciation against other currencies 相对其他货币升值 1%v!8$  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 UP18?uM  
appreciation tax 增值税 3y[6n$U&  
appropriation 拨款；拨用；拨付 &%@b;)]J  
appropriation account 拨款帐目 ^~3u|u  
Appropriation Bill 拨款法案 \F$Vm'f_  
appropriation-in-aid system 补助拨款办法 MY8[)<q"  
approved assets 核准资产 B<99-7x3  
approved basket stock 认可一篮子证券 Z
%Kkh2-uh  
approved budget 核准预算 9;\a|8O  
approved charitable donation 认可慈善捐款 ma!rZn  
approved charitable institution 认可慈善机构 B_gzpS]  
approved currency 核准货币；认可货币 |XDbf3^6  
approved estimates 核准预算 Bb,l.w  
approved estimates of expenditure 核准开支预算 {Dc{e5K  
approved overseas insurer 核准海外保险人 [t
KH'}/s=  
approved overseas trust company 核准海外信托公司 6aw1  
approved pooled investment fund 核准汇集投资基金 sew0n`d1  
approved provident fund scheme 认可公积金计划 6.!aJJLN  
approved provision 核准拨款 >@g+%K]  
approved redeemable share 核准可赎回股份 ftr8~*]O  
approved regional stock 认可地区性证券 CAbeb+
O  
approved retirement scheme 认可退休金计划 u8w4e!rKo6  
approved subordinated loan 核准附属贷款 ]^e4coC  
arbitrage 套戥；套汇；套利 CFLWo1  
arbitrageur 套戥者；套汇者 XF6ed  
arbitrary amount 临时款项 ;?{N=x8  
arrangement 措施；安排；协定 ,ln=kj  
arrears 欠款 jkVX>*.|oy  
arrears of pay 欠付薪酬 
T J!d7  
arrears of revenue 逾期未收税款；逾期未收的帐项 lU
`}  
articles of association 组织章程；组织细则；组织章程细则 E*sQ|" g  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 '%W`:K'  
ascertainment of profit 确定利润 bAUruTn
 
"Asia Clear" “亚洲结算系统”