[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 Sf[ZGY)  
allotment notice 股份配售通知；配股通知 R[5*]$(b  
allotment of shares 股份分配 A7DEAT))4L  
allowable 可获宽免；免税的 'mj0+c$  
allowable business loss 可扣除的营业亏损 LhC%`w  
allowable expenses 可扣税的支出 v-2O{^n  
allowance 免税额；津贴；备抵；准备金 8D[P*?O  
allowance for debts 债项的免税额 A!&p,KfT5+  
allowance for depreciation by wear and tear 耗损折旧免税额 L%9DaK  
allowance for funeral expenses 殡殓费的免税额 }X94M7+->  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 )s1W)J?8  
allowance for repairs and outgoings 修葺及支出方面的免税额 Iq.*2aff+  
allowance to debtor 给债务人的津贴 aH'Sz'|E  
alteration of capital 资本更改 l'T3RC,\  
alternate trustee 候补受托人 ,tv P"@d  
amalgamation 合并 t8 g^W K  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 T(K~be  
ambit of charges 征税范围；收费范围 l)GV&V  
amended valuation 经修订的估值 U'@eUY(Ov$  
American Commodities Exchange 美国商品交易所 *A.E?9pL\  
American Express Bank Limited 美国运通银行 .)|r!X  
American Stock Exchange 美国证券交易所 1 *'SP6g  
amortization 摊销 ~{'.9  
amount due from banks 存放银行同业的款项 <SmXMruU  
amount due from banks abroad 存放海外银行同业的款项 '`=z52  
amount due from holding companies 控股公司欠款 l'HrU 1_7Y  
amount due from local banks 存放本港银行同业的款项 w+gA3Dg  
amount due to banks 银行同业的存款 A~& Tp  
amount due to banks abroad 海外银行同业的存款 SU9qF73Y  
amount due to holding companies 控股公司存款 ^yg`U(  
amount due to local banks 本港银行同业的存款 \Fj$^I
>C  
amount due to outport banks 外埠银行同业的存款 Alaq![7MDP  
amount for note issue 发行纸币的款额 fgYdKv8  
amount of bond 担保契据的款额 hu.c&Q>  
amount of consideration 代价款额 '0D 2e  
amount of contribution 供款数额 LL@VR#n"V  
amount of indebtedness 负债款额 cx M=#Go  
amount of principal of the loan 贷款本金额 =z^v)=uhp  
amount of rates chargeable 应征差饷数额 rr>*_67-:  
amount of share capital 股本额 !mH2IjcL  
amount of sums assured 承保款额 8nw_Jatk1  
amount of variation 变动幅度 )| @'}k+  
amount of vote 拨款数额 W*iPseXq  
amount payable 应付款额 S83wAr9T  
amount receivable 应收款额 E$]7w4,n  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 ,5Jq ZD  
analysis 分析 `J \1t K{  
ancillary risk 附属风险 <&E3QeK  
annual account 周年帐目；周年帐目报表；年度决算；年结 =qiX0JT  
annual accounting date 年结日期 H/'tSb  
annual allowance 每年免税额；年积金；年度津贴；年津 26un=  
annual balance 年度余额 P3C|DO4  
annual disposable income 每年可动用收入 9MA/nybI  
annual estimates 周年预算 \xJT sdd  
annual fee 年费  *e{d^  
annual general meeting 周年大会 hGyi@0  
annual growth rate 年增率；每年增长率 OnFx8r:q@%  
annual long-term supplement 长期个案每年补助金 cLR02  
annual pensionable emolument 可供计算退休金的年薪 [ah%>&u  
annual report 年报 j/_@~MJBt  
Annual Report on the Consumer Price Index 《消费物价指数年报》 Cp(,+dD  
annual return 周年报表；周年申报表；每年报税表格 GY 4?}T^s  
Annual Return Rules 《周年报表规则》 T ) T0.c  
annual review of consumer prices 每年消费物价回顾 g-j`Ex%  
annual roll-forward basis 逐年延展方式 Ub(zwR;  
annual salary 年薪 +ou5cQ^  
annual statement 年度报表；年度决算表 9v&{; %U  
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 ]^:l?F\h  
annuitant 年金受益人 zbn0)JO  
annuity 年金 !~PLW]Z4  
annuity contract 年金合约 ] )D\ws)a9  
annuity on human life 人寿年金 ?zp@HSa9  
antecedent debt 先前的债项 ciO^2X  
ante-dated cheque 倒填日期支票 Tx"}]AyB6  
anticipated expenditure 预期开支 N }Ozm6
Mc  
anticipated net profit 预期纯利 }2 zJ8A9-  
anticipated revenue 预期收入 %tiFx:F+  
anti-inflation measure 反通货膨胀措施 d51l7't  
anti-inflationary stance 反通货膨胀立场 5\/h3i"I  
apparent deficit 表面赤字 r168ft?c  
apparent financial solvency 表面偿债能力 =+`I%>wc  
apparent partner 表面合伙人 )>08{7  
application for personal assessment 个人入息课税申请书 i)=!U>B_0  
application of fund 资金应用 +*-u_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 O{hGh{y  
appointed actuary 委任精算师 NMb`d0;(  
appointed auditor 委任核数师；委任审计师 %toxZ}OP  
appointed trustee 委任的受托人 2}:scag  
appointer 委任人
L>Bf}^  
apportioned pro rata 按比例分摊 }TD$!  
apportionment 分配；分摊 6KP"F[8I  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 ma.yI};
$  
apportionment formula 分摊方程式 tkU"
/$Vi\  
apportionment of estate duty 遗产税的分摊 _q`$W9M+k  
appraisal 估价；评估 i~ D,  
appreciable growth 可观增长 "2:]9j  
appreciable impact 显着影响 J2H/z5YRJ4  
appreciable increase 可观增长 UV8,SSDTV  
appreciation 增值；升值 oZ;u>MeZ  
appreciation against other currencies 相对其他货币升值 xgP/BK2"  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 Gr6XqO_  
appreciation tax 增值税 bj^YB,iSM  
appropriation 拨款；拨用；拨付 A7@5lHMF  
appropriation account 拨款帐目 b489sa  
Appropriation Bill 拨款法案 ~3
 4Ly  
appropriation-in-aid system 补助拨款办法 aV`4M VWOz  
approved assets 核准资产 A|p O  
approved basket stock 认可一篮子证券 4RYK9=NH  
approved budget 核准预算 RMU]GCa  
approved charitable donation 认可慈善捐款 :=x-b3U  
approved charitable institution 认可慈善机构 I8 Ai_^P  
approved currency 核准货币；认可货币 zM?JLNs]<{  
approved estimates 核准预算 WF#eqU*&  
approved estimates of expenditure 核准开支预算 hKP!;R  
approved overseas insurer 核准海外保险人 Mrpn^C2)  
approved overseas trust company 核准海外信托公司 .z7%74p  
approved pooled investment fund 核准汇集投资基金 +Mth+qgw  
approved provident fund scheme 认可公积金计划 ImQ?<g8$  
approved provision 核准拨款 gd3~R+ Kd  
approved redeemable share 核准可赎回股份 hQ`g B.DR  
approved regional stock 认可地区性证券 & %4x  
approved retirement scheme 认可退休金计划 afY~Y?PJ<  
approved subordinated loan 核准附属贷款 XUeBK/aQ{  
arbitrage 套戥；套汇；套利 NFpR jC?  
arbitrageur 套戥者；套汇者 2VaQxctk  
arbitrary amount 临时款项 =w='qjh  
arrangement 措施；安排；协定 GQ~wx1jj1  
arrears 欠款 :/'2@M  
arrears of pay 欠付薪酬 P wL]v.:  
arrears of revenue 逾期未收税款；逾期未收的帐项 y\7 -!  
articles of association 组织章程；组织细则；组织章程细则 kx=.K'd5H  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 qTFktJZw  
ascertainment of profit 确定利润 "{-jZdq'  
"Asia Clear" “亚洲结算系统”