[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 4X0ku]  
allotment notice 股份配售通知；配股通知 /EL3Tt  
allotment of shares 股份分配 >-(,BfZ  
allowable 可获宽免；免税的 5)gC<  
allowable business loss 可扣除的营业亏损 W@~a#~1O  
allowable expenses 可扣税的支出 V<d` .9*}  
allowance 免税额；津贴；备抵；准备金 nNRc@9Lt  
allowance for debts 债项的免税额 kQrby\F(<  
allowance for depreciation by wear and tear 耗损折旧免税额 " b`3
 
allowance for funeral expenses 殡殓费的免税额 }IKU^0M9<T  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 mrlhj8W?!  
allowance for repairs and outgoings 修葺及支出方面的免税额 _n4C~  
allowance to debtor 给债务人的津贴 mf2Qu  
alteration of capital 资本更改 Wa%p+(\<uB  
alternate trustee 候补受托人 -?ebkHe  
amalgamation 合并 =DI/|^j{;  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 (T",6xBSG  
ambit of charges 征税范围；收费范围 &VVvZ@X;  
amended valuation 经修订的估值 Qr~yHFc1y  
American Commodities Exchange 美国商品交易所 dAjm4F-  
American Express Bank Limited 美国运通银行
j 2e|  
American Stock Exchange 美国证券交易所 eW[](lGWM  
amortization 摊销 Ko FWI_(b  
amount due from banks 存放银行同业的款项 "}<baz  
amount due from banks abroad 存放海外银行同业的款项 VJtRL')  
amount due from holding companies 控股公司欠款 &=lhKt  
amount due from local banks 存放本港银行同业的款项 @%6"xnb`  
amount due to banks 银行同业的存款 |1/?>=dDm  
amount due to banks abroad 海外银行同业的存款 nB%[\LtZ
?  
amount due to holding companies 控股公司存款 @$?*UI6y  
amount due to local banks 本港银行同业的存款 1*B'o<?P1  
amount due to outport banks 外埠银行同业的存款 '8|joj>G=  
amount for note issue 发行纸币的款额 CW~c<,"  
amount of bond 担保契据的款额 /? Bu^KX  
amount of consideration 代价款额 w5a; ts_x  
amount of contribution 供款数额 RP6hw|  
amount of indebtedness 负债款额 NHzVA*f  
amount of principal of the loan 贷款本金额 8ZDWaq8^2N  
amount of rates chargeable 应征差饷数额 gy/bA  
amount of share capital 股本额 qn
` \g  
amount of sums assured 承保款额 ES []A&tf  
amount of variation 变动幅度 a,[NcdG  
amount of vote 拨款数额 A)nE +ec1  
amount payable 应付款额 cUU"*bA#  
amount receivable 应收款额 {z8wFL\  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 fyv S1_  
analysis 分析 p1,.f&(f  
ancillary risk 附属风险 RIF*9=,S  
annual account 周年帐目；周年帐目报表；年度决算；年结 Qy) -gax:,  
annual accounting date 年结日期 0Y*Ag,S  
annual allowance 每年免税额；年积金；年度津贴；年津 zB+zw\ncN  
annual balance 年度余额 0y/P  
annual disposable income 每年可动用收入 h ?+vH{}j  
annual estimates 周年预算 8{p#Nl?U1  
annual fee 年费 5K$d4KT  
annual general meeting 周年大会 *BQy$dfE  
annual growth rate 年增率；每年增长率 Q_|Lv&  
annual long-term supplement 长期个案每年补助金 E}|IU Pm  
annual pensionable emolument 可供计算退休金的年薪 g|)yM^Vqr6  
annual report 年报 ;vgaFc]  
Annual Report on the Consumer Price Index 《消费物价指数年报》 ^L's45&
_  
annual return 周年报表；周年申报表；每年报税表格 [S[@ Q[zP@  
Annual Return Rules 《周年报表规则》 d?=r:TBU  
annual review of consumer prices 每年消费物价回顾 eo4v[V&  
annual roll-forward basis 逐年延展方式 f`p"uLNo<  
annual salary 年薪 AXpyia7nU  
annual statement 年度报表；年度决算表 IPlkv{^  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 uq@_DPA7  
annuitant 年金受益人 _MUSXB'  
annuity 年金 6/L34VH  
annuity contract 年金合约 oo!JAv}~  
annuity on human life 人寿年金 h) W|~y@  
antecedent debt 先前的债项 =2, iNn  
ante-dated cheque 倒填日期支票 2Xp?O+b#"O  
anticipated expenditure 预期开支 Us8nOr>5  
anticipated net profit 预期纯利 c]/&xRd  
anticipated revenue 预期收入 W/<C$T4  
anti-inflation measure 反通货膨胀措施 i8`0-  
anti-inflationary stance 反通货膨胀立场 A)u,Hvn  
apparent deficit 表面赤字 :-1 i1d  
apparent financial solvency 表面偿债能力 FeuqqZ\=&  
apparent partner 表面合伙人 MrpT5|t  
application for personal assessment 个人入息课税申请书 ,+E"s3NW  
application of fund 资金应用 Z~DR,:  
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 7.C~ OrGR  
appointed actuary 委任精算师 @Yh%.#\i%  
appointed auditor 委任核数师；委任审计师
0%]F&|  
appointed trustee 委任的受托人 -l q,~`v  
appointer 委任人 x=VLRh%Gvl  
apportioned pro rata 按比例分摊 bF? {  
apportionment 分配；分摊 RL1cx|  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 ~ ^)4*@i6  
apportionment formula 分摊方程式 UoKXo*W2  
apportionment of estate duty 遗产税的分摊 Cb;49;q  
appraisal 估价；评估 1WLaJ%Fv  
appreciable growth 可观增长 5U%a$.yr  
appreciable impact 显着影响 )zq sn  
appreciable increase 可观增长 O4Hc"v  
appreciation 增值；升值 C2W&*W*  
appreciation against other currencies 相对其他货币升值 R]Pv=fn  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 mdukl!_x  
appreciation tax 增值税 r WPoR/M  
appropriation 拨款；拨用；拨付 L2^M#G@t  
appropriation account 拨款帐目 dz yp:\&9  
Appropriation Bill 拨款法案 x8E!Ko](  
appropriation-in-aid system 补助拨款办法 m}?(c)ST  
approved assets 核准资产 lAx^!#
~\  
approved basket stock 认可一篮子证券 L:RMZp*bK  
approved budget 核准预算 aak[U;rx  
approved charitable donation 认可慈善捐款 ~>|o3&G{  
approved charitable institution 认可慈善机构 wdTjJf r
 
approved currency 核准货币；认可货币 c*`=o(S  
approved estimates 核准预算 D]$X@2A  
approved estimates of expenditure 核准开支预算 \*6Ld%:h$  
approved overseas insurer 核准海外保险人 {/SLDy
f%Z  
approved overseas trust company 核准海外信托公司 3+2cD  
approved pooled investment fund 核准汇集投资基金 [5TGCGxP{  
approved provident fund scheme 认可公积金计划 YCEdt>5PA  
approved provision 核准拨款 N?krlR  
approved redeemable share 核准可赎回股份 tu0agSpU  
approved regional stock 认可地区性证券 SFx|9$hXm  
approved retirement scheme 认可退休金计划
e`Vb.E)  
approved subordinated loan 核准附属贷款 O#S27.  
arbitrage 套戥；套汇；套利 u}I\!-EX!v  
arbitrageur 套戥者；套汇者 uGH>|V9'c  
arbitrary amount 临时款项 OMVK\_oXo  
arrangement 措施；安排；协定 !_My
]>S  
arrears 欠款 r__Y{&IO  
arrears of pay 欠付薪酬 \1b!I)T9  
arrears of revenue 逾期未收税款；逾期未收的帐项
bCl
MM  
articles of association 组织章程；组织细则；组织章程细则 Kn+m9  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 .YcI .  
ascertainment of profit 确定利润 E8s&.:;+  
"Asia Clear" “亚洲结算系统”