[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 [5b--O  
allotment notice 股份配售通知；配股通知 pRpBhm;iJ  
allotment of shares 股份分配 hH3RP{'=  
allowable 可获宽免；免税的 wv1iSfW  
allowable business loss 可扣除的营业亏损 9T9!kb  
allowable expenses 可扣税的支出 gO- _  
allowance 免税额；津贴；备抵；准备金 3M7/?TMw{6  
allowance for debts 债项的免税额 fOGFq1
D  
allowance for depreciation by wear and tear 耗损折旧免税额 n'LrQU  
allowance for funeral expenses 殡殓费的免税额 *#|&JIEsi  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 AKfDXy  
allowance for repairs and outgoings 修葺及支出方面的免税额 U_Ptqqt%  
allowance to debtor 给债务人的津贴 ]p GL`ge5  
alteration of capital 资本更改 q~o<*W  
alternate trustee 候补受托人 $( kF#  
amalgamation 合并 9:|{6_Y  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 &h)yro  
ambit of charges 征税范围；收费范围 8q!]y6  
amended valuation 经修订的估值 FVbb2Y?R  
American Commodities Exchange 美国商品交易所 !i }w~U<  
American Express Bank Limited 美国运通银行 _<V)-Y  
American Stock Exchange 美国证券交易所 Gj?t_Zln  
amortization 摊销 7Q9 w?y~c  
amount due from banks 存放银行同业的款项 &wawr2)}  
amount due from banks abroad 存放海外银行同业的款项 B
dfw
a  
amount due from holding companies 控股公司欠款 MJO-q $)c  
amount due from local banks 存放本港银行同业的款项 #gN&lY:CFn  
amount due to banks 银行同业的存款 k]|~>9eY]  
amount due to banks abroad 海外银行同业的存款 J!(<y(l  
amount due to holding companies 控股公司存款 Mb}QD~=M  
amount due to local banks 本港银行同业的存款 lrE5^;/s1  
amount due to outport banks 外埠银行同业的存款 )dw'BNz5hT  
amount for note issue 发行纸币的款额 3;9^  
amount of bond 担保契据的款额 ~,Ix0h+H+M  
amount of consideration 代价款额
pah'>dAL  
amount of contribution 供款数额 { }n^cq  
amount of indebtedness 负债款额 `
/+>a8  
amount of principal of the loan 贷款本金额 };zFJ6I8  
amount of rates chargeable 应征差饷数额 G~a ZJ,  
amount of share capital 股本额 VCkq"f7cw  
amount of sums assured 承保款额 `$9x1dx  
amount of variation 变动幅度 khxnlry  
amount of vote 拨款数额 uH^-R_tQ  
amount payable 应付款额 vh%B[brUJ  
amount receivable 应收款额 oZgjQM$YP  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所
H%tdhu\e  
analysis 分析 F/ {!tx  
ancillary risk 附属风险 %[TR^Th6
 
annual account 周年帐目；周年帐目报表；年度决算；年结 5C]x!>kX  
annual accounting date 年结日期 ~ .g@hS8>  
annual allowance 每年免税额；年积金；年度津贴；年津 1CZgb  
annual balance 年度余额 @,+5y\]C  
annual disposable income 每年可动用收入 Wn2NMXK  
annual estimates 周年预算 IEi^kJflU  
annual fee 年费 "(O>=F&  
annual general meeting 周年大会 h438`  
annual growth rate 年增率；每年增长率 h[Y1?ln&h  
annual long-term supplement 长期个案每年补助金 vvMT}-!  
annual pensionable emolument 可供计算退休金的年薪
!Ai@$tl[S  
annual report 年报 f8dB-FlMm  
Annual Report on the Consumer Price Index 《消费物价指数年报》 2/^3WY1U  
annual return 周年报表；周年申报表；每年报税表格 ~<bZ1TD   
Annual Return Rules 《周年报表规则》 #c!lS<z  
annual review of consumer prices 每年消费物价回顾 p6V0`5@t  
annual roll-forward basis 逐年延展方式 g3y~bf  
annual salary 年薪 "KpGlY?^  
annual statement 年度报表；年度决算表 /([kh~a  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 :5<UkN)R(  
annuitant 年金受益人 k y7Gwc  
annuity 年金 r#a=@  
annuity contract 年金合约 gwMNYMI  
annuity on human life 人寿年金 6H$FhJF  
antecedent debt 先前的债项 S,UDezxg  
ante-dated cheque 倒填日期支票 +r2-S~f3N  
anticipated expenditure 预期开支 q0vQa  
anticipated net profit 预期纯利 V 5mTP'  
anticipated revenue 预期收入 _Fl9>C"u  
anti-inflation measure 反通货膨胀措施 > kVz49j  
anti-inflationary stance 反通货膨胀立场 #X 1
ND  
apparent deficit 表面赤字 wc4=VC"y  
apparent financial solvency 表面偿债能力 ~f98#43  
apparent partner 表面合伙人 3]S$ih&A  
application for personal assessment 个人入息课税申请书 onzxx4bax  
application of fund 资金应用 #"~<HG}bR/  
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 wmLs/:~  
appointed actuary 委任精算师 7!E,V:bt'  
appointed auditor 委任核数师；委任审计师 (!WD1w
 
appointed trustee 委任的受托人 n:!_  
appointer 委任人 NBGH_6DROw  
apportioned pro rata 按比例分摊 Wne@<+mX  
apportionment 分配；分摊 6i/(5 nQ  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 YaqJ,"GlT  
apportionment formula 分摊方程式 rx|pOz,:  
apportionment of estate duty 遗产税的分摊 4kx N<]  
appraisal 估价；评估 FZnw0tMq  
appreciable growth 可观增长  b>ySv  
appreciable impact 显着影响 ` Sz}`+E  
appreciable increase 可观增长 '` Hr}  
appreciation 增值；升值 gcT%c|.  
appreciation against other currencies 相对其他货币升值 gPPkT"  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 |+9&rAg  
appreciation tax 增值税 K$=zi}J W  
appropriation 拨款；拨用；拨付 3Y$GsN4ln  
appropriation account 拨款帐目 cvL;3jRo  
Appropriation Bill 拨款法案 K
}Qa~_  
appropriation-in-aid system 补助拨款办法 `ERz\`d~Y;  
approved assets 核准资产 ]Y&VT7+Z  
approved basket stock 认可一篮子证券 +ZP7{%  
approved budget 核准预算 t?FBG4  
approved charitable donation 认可慈善捐款 kAUy mds;O  
approved charitable institution 认可慈善机构 8quaXVj^a  
approved currency 核准货币；认可货币 S_H+WfIHV'  
approved estimates 核准预算 m8[j #=h  
approved estimates of expenditure 核准开支预算 G3T]`Atf  
approved overseas insurer 核准海外保险人 CqC`8fD1  
approved overseas trust company 核准海外信托公司 `R^gU]Z,  
approved pooled investment fund 核准汇集投资基金 Mi_$">1-W  
approved provident fund scheme 认可公积金计划 [$ UI8tV  
approved provision 核准拨款 fk-RV>yr  
approved redeemable share 核准可赎回股份 N;%6:I./  
approved regional stock 认可地区性证券 [:*)XeRK  
approved retirement scheme 认可退休金计划 !&E-}}<  
approved subordinated loan 核准附属贷款 {)<v
&'*c~  
arbitrage 套戥；套汇；套利 OY({.uVdX  
arbitrageur 套戥者；套汇者 T)_hpt.  
arbitrary amount 临时款项 )4;`^]F  
arrangement 措施；安排；协定
8u]2xB=K  
arrears 欠款 YS_;OFsd  
arrears of pay 欠付薪酬 &K,i f  
arrears of revenue 逾期未收税款；逾期未收的帐项 u*9V&>o  
articles of association 组织章程；组织细则；组织章程细则 (QB2T2x  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 f|(M.U-  
ascertainment of profit 确定利润 )V9bI(v  
"Asia Clear" “亚洲结算系统”