[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 MguL$W&l  
allotment notice 股份配售通知；配股通知 q9}2  
allotment of shares 股份分配 x%XT2+  
allowable 可获宽免；免税的 \K`jCsT  
allowable business loss 可扣除的营业亏损 B3L4F"  
allowable expenses 可扣税的支出 !7` [i  
allowance 免税额；津贴；备抵；准备金 $U'3ME
Ew  
allowance for debts 债项的免税额 }V^e7d  
allowance for depreciation by wear and tear 耗损折旧免税额 F RH&B5w  
allowance for funeral expenses 殡殓费的免税额 44C+h    
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 >rR
f9wO1l  
allowance for repairs and outgoings 修葺及支出方面的免税额 vw rRZ"2  
allowance to debtor 给债务人的津贴 2YIF=YWO},  
alteration of capital 资本更改 />Jm Rdf  
alternate trustee 候补受托人 mmN|F
$;r  
amalgamation 合并 i=da,W=0  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 rsSue_Q  
ambit of charges 征税范围；收费范围 <$C<Ba?;?  
amended valuation 经修订的估值 !"(u_dFw  
American Commodities Exchange 美国商品交易所 Dm4B  
American Express Bank Limited 美国运通银行 97x%2.\:  
American Stock Exchange 美国证券交易所 $n*%v85  
amortization 摊销 6~:+:;  
amount due from banks 存放银行同业的款项 6<76O~hNZ  
amount due from banks abroad 存放海外银行同业的款项 "w^Nu6  
amount due from holding companies 控股公司欠款 " ~n3iNkP  
amount due from local banks 存放本港银行同业的款项 }@*I+\W/  
amount due to banks 银行同业的存款 nhT;b,G.Z  
amount due to banks abroad 海外银行同业的存款 104!!m  
amount due to holding companies 控股公司存款 #L1>dHhat  
amount due to local banks 本港银行同业的存款 y1Z1= U*!  
amount due to outport banks 外埠银行同业的存款 7%opzdS#  
amount for note issue 发行纸币的款额 SEU\}Ni{  
amount of bond 担保契据的款额 KZ4zF  
amount of consideration 代价款额 9i[4"&K  
amount of contribution 供款数额 uri*lC  
amount of indebtedness 负债款额 X4 Y
 
amount of principal of the loan 贷款本金额 ULTNhq R*n  
amount of rates chargeable 应征差饷数额 GMTor  
amount of share capital 股本额 c'~ [!,[b<  
amount of sums assured 承保款额 y*(_\\
 
amount of variation 变动幅度 y;,
y"W  
amount of vote 拨款数额 E4i@|jE~)  
amount payable 应付款额 aYBTrOdz  
amount receivable 应收款额 <4sj@C  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 Z{#"-UG   
analysis 分析 OT%V{hD  
ancillary risk 附属风险 CnQg*+  
annual account 周年帐目；周年帐目报表；年度决算；年结 $*i7?S@~-  
annual accounting date 年结日期 kI<WvgoL  
annual allowance 每年免税额；年积金；年度津贴；年津 (`F|nG=X  
annual balance 年度余额 &h\CS8nT%  
annual disposable income 每年可动用收入 0 S2v"(_T  
annual estimates 周年预算 }!=gP.Zu^  
annual fee 年费 
?;+^  
annual general meeting 周年大会 db^a
L8  
annual growth rate 年增率；每年增长率 6#O#T;f)  
annual long-term supplement 长期个案每年补助金 )ib7K1GJ  
annual pensionable emolument 可供计算退休金的年薪 u8^Y,LN  
annual report 年报 HIsB |  
Annual Report on the Consumer Price Index 《消费物价指数年报》 /M]eZ~QKD  
annual return 周年报表；周年申报表；每年报税表格 ">4PePt.n  
Annual Return Rules 《周年报表规则》 0K/G&c?;=  
annual review of consumer prices 每年消费物价回顾 [
u7 vY@  
annual roll-forward basis 逐年延展方式 **.:)  
annual salary 年薪 OWZS3Y+  
annual statement 年度报表；年度决算表 keaj3#O  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 CJv>/#$/F  
annuitant 年金受益人 Q%I#{+OT  
annuity 年金 ZWFG?8lJ  
annuity contract 年金合约 _/ct=  
annuity on human life 人寿年金 UKOFT6|  
antecedent debt 先前的债项 A3z/Bz4]:#  
ante-dated cheque 倒填日期支票 bI#<Ee0nJ  
anticipated expenditure 预期开支 ) :^ '/e
 
anticipated net profit 预期纯利 {:,_A  
anticipated revenue 预期收入 0hFH^2%UY  
anti-inflation measure 反通货膨胀措施 u0s'6=  
anti-inflationary stance 反通货膨胀立场 L 43`^ ;u  
apparent deficit 表面赤字 IX"ZS  
apparent financial solvency 表面偿债能力 2YE7 23H=Z  
apparent partner 表面合伙人 Xthtw*  
application for personal assessment 个人入息课税申请书 oPCrD.s  
application of fund 资金应用 "havi,m  
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 c%ZeX%p  
appointed actuary 委任精算师 VccM=w%*  
appointed auditor 委任核数师；委任审计师 I 88Zrhw  
appointed trustee 委任的受托人 '/ihL^^@L  
appointer 委任人 <D~6v2$  
apportioned pro rata 按比例分摊 gxI&f  
apportionment 分配；分摊 *X~B-a|nJ  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 w2 /* `YO  
apportionment formula 分摊方程式 /8=:qIJYA  
apportionment of estate duty 遗产税的分摊 5/t
j  
appraisal 估价；评估 >_-!zjO8u  
appreciable growth 可观增长 jYrym-  
appreciable impact 显着影响 P`p6J8}4  
appreciable increase 可观增长 #fwzFS \XL  
appreciation 增值；升值 &S<?07Z  
appreciation against other currencies 相对其他货币升值 i
D.0J/  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 6`_! ?u7  
appreciation tax 增值税 IY V-*/ |  
appropriation 拨款；拨用；拨付 =E&24  
appropriation account 拨款帐目 T_uNF8Bh  
Appropriation Bill 拨款法案 UHr{  
appropriation-in-aid system 补助拨款办法 l8er$8S}  
approved assets 核准资产 RV( w%g  
approved basket stock 认可一篮子证券 `E{;85bDH  
approved budget 核准预算 ==nYe{2  
approved charitable donation 认可慈善捐款 9!5b2!JL  
approved charitable institution 认可慈善机构 TP~( r  
approved currency 核准货币；认可货币 XI]OA7Zis  
approved estimates 核准预算 v>rqOI  
approved estimates of expenditure 核准开支预算 TG4\%S$w  
approved overseas insurer 核准海外保险人 r49UJE  
approved overseas trust company 核准海外信托公司 \P*PjG?R  
approved pooled investment fund 核准汇集投资基金 EfFj!)fz  
approved provident fund scheme 认可公积金计划 tDEXm^B2Sv  
approved provision 核准拨款 `oB'(  
approved redeemable share 核准可赎回股份 fB_4f{E  
approved regional stock 认可地区性证券 >BJ2v=RA  
approved retirement scheme 认可退休金计划 axWM|Bw<+  
approved subordinated loan 核准附属贷款 qnabwF  
arbitrage 套戥；套汇；套利 iPA@<D%  
arbitrageur 套戥者；套汇者 yEE|e&#>  
arbitrary amount 临时款项 =ZCH1J5"  
arrangement 措施；安排；协定 c zZrP"  
arrears 欠款 L.SDMz  
arrears of pay 欠付薪酬 lO551Y^  
arrears of revenue 逾期未收税款；逾期未收的帐项 _ u #/u2<  
articles of association 组织章程；组织细则；组织章程细则 NdM}xh  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 enPzy:C  
ascertainment of profit 确定利润 
\#uqD\DE  
"Asia Clear" “亚洲结算系统”