[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 xD|/98  
allotment notice 股份配售通知；配股通知 `fL81)!jI#  
allotment of shares 股份分配 X3# AYn,  
allowable 可获宽免；免税的 h#E ksX  
allowable business loss 可扣除的营业亏损 J/-&Fa\(  
allowable expenses 可扣税的支出 pz uR H1[  
allowance 免税额；津贴；备抵；准备金 \R}`S`fIw`  
allowance for debts 债项的免税额 6/4?x)l3-  
allowance for depreciation by wear and tear 耗损折旧免税额 \H6[6*JuB  
allowance for funeral expenses 殡殓费的免税额 ug?])nO.C  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 cVR#\OM  
allowance for repairs and outgoings 修葺及支出方面的免税额 JsDugn ,B  
allowance to debtor 给债务人的津贴 \NgBF  
alteration of capital 资本更改 dI$U{;t  
alternate trustee 候补受托人 8i?Hh?Mf}  
amalgamation 合并 Ho_ 2zx:8b  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 U"0Ts!CABA  
ambit of charges 征税范围；收费范围 o(q][:,h  
amended valuation 经修订的估值 )^D:VY92  
American Commodities Exchange 美国商品交易所 D=!e6E<>@  
American Express Bank Limited 美国运通银行 i!tF{'*%#  
American Stock Exchange 美国证券交易所 OS.oknzZZ  
amortization 摊销 8Ev,9  
amount due from banks 存放银行同业的款项 8`$lsD  
amount due from banks abroad 存放海外银行同业的款项 `3QAXDWE  
amount due from holding companies 控股公司欠款
Da@H^  
amount due from local banks 存放本港银行同业的款项 5VLJ:I?0O  
amount due to banks 银行同业的存款 2)W~7GED  
amount due to banks abroad 海外银行同业的存款 F:vHbs `y  
amount due to holding companies 控股公司存款 h U]Gv)B  
amount due to local banks 本港银行同业的存款 mqIcc'6f  
amount due to outport banks 外埠银行同业的存款 ^o|Gx  
amount for note issue 发行纸币的款额 kr=&x)Wy!  
amount of bond 担保契据的款额 H
HZGu8tzt  
amount of consideration 代价款额 /-mo8]J#2~  
amount of contribution 供款数额 3P&K<M#\  
amount of indebtedness 负债款额 @ff83Bg  
amount of principal of the loan 贷款本金额 Z(gW(O9h.V  
amount of rates chargeable 应征差饷数额 N8-!}\,  
amount of share capital 股本额 L FncY(b  
amount of sums assured 承保款额 _$f XK  
amount of variation 变动幅度 hj<h]dhp  
amount of vote 拨款数额 kCuIEv@  
amount payable 应付款额 mv0JD(  
amount receivable 应收款额 'u)zQAaw.  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 B(z?IW&  
analysis 分析 /HiRbwQK#  
ancillary risk 附属风险 6Z,j^: B  
annual account 周年帐目；周年帐目报表；年度决算；年结 QEb ^'y  
annual accounting date 年结日期 `'gadCTb=  
annual allowance 每年免税额；年积金；年度津贴；年津 REaU=-m-  
annual balance 年度余额 1638U1  
annual disposable income 每年可动用收入 7YLG<G!v)]  
annual estimates 周年预算 >E:V7Fa  
annual fee 年费 eX1<zzd  
annual general meeting 周年大会 "y5LojdCs  
annual growth rate 年增率；每年增长率 r^2>60q'  
annual long-term supplement 长期个案每年补助金 /^XGIQ/W  
annual pensionable emolument 可供计算退休金的年薪 mh8{`W&  
annual report 年报 lZI?k=rWv  
Annual Report on the Consumer Price Index 《消费物价指数年报》 `1Cg)\&[e0  
annual return 周年报表；周年申报表；每年报税表格 {)c2#h  
Annual Return Rules 《周年报表规则》 T*'?;u  
annual review of consumer prices 每年消费物价回顾 o/6'g)r*  
annual roll-forward basis 逐年延展方式
(n>gC  
annual salary 年薪 o;#9$j7QP!  
annual statement 年度报表；年度决算表 $!Pm*s  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 Te:
4z@?  
annuitant 年金受益人 GCEcg&s=\S  
annuity 年金 !}[,ODJ4 d  
annuity contract 年金合约 ='p&T
|&  
annuity on human life 人寿年金 Fhr5)Z  
antecedent debt 先前的债项 <Y9 L3O`[  
ante-dated cheque 倒填日期支票 UF$JVb  
anticipated expenditure 预期开支 ~Ip-@c}'j  
anticipated net profit 预期纯利 6n  
anticipated revenue 预期收入 U11bQ4ak  
anti-inflation measure 反通货膨胀措施 HLa3lUo  
anti-inflationary stance 反通货膨胀立场 2^*a$OJ  
apparent deficit 表面赤字 Jh)x_&R&Q  
apparent financial solvency 表面偿债能力 "G+g(?N]j  
apparent partner 表面合伙人 h>A~..  
application for personal assessment 个人入息课税申请书 ;#goC N.  
application of fund 资金应用 !MNnau%O  
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 $XOs(>~"r  
appointed actuary 委任精算师 ?df*Y5I2  
appointed auditor 委任核数师；委任审计师 j- % vLL/  
appointed trustee 委任的受托人 j\o<r0I  
appointer 委任人 5R?[My  
apportioned pro rata 按比例分摊 63EwV p/|  
apportionment 分配；分摊 Vh1R!>XY
 
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 #KOr-Yg|U  
apportionment formula 分摊方程式 U<
aT%^_  
apportionment of estate duty 遗产税的分摊 vs`"BQYf  
appraisal 估价；评估 :7&-<ae2  
appreciable growth 可观增长 lO=Nw+'$S  
appreciable impact 显着影响 @5im*ubzM  
appreciable increase 可观增长 _3_kvs  
appreciation 增值；升值 afOix"  
appreciation against other currencies 相对其他货币升值 oXQzCjX_  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 :L E&p[^  
appreciation tax 增值税 5Wyo!pRi  
appropriation 拨款；拨用；拨付 sFvu@Wm'7W  
appropriation account 拨款帐目 GO|1O|?  
Appropriation Bill 拨款法案 d5hYOhO[  
appropriation-in-aid system 补助拨款办法 m4=[e!  
approved assets 核准资产 #2XX[d%  
approved basket stock 认可一篮子证券 8H%-/2NW  
approved budget 核准预算 2EU((Q`>=(  
approved charitable donation 认可慈善捐款 *j9hjq0j  
approved charitable institution 认可慈善机构 ^E)*i#."4  
approved currency 核准货币；认可货币 Bc^%1  
approved estimates 核准预算 8`0/?MZ)   
approved estimates of expenditure 核准开支预算 T=NF5kj-=  
approved overseas insurer 核准海外保险人 vzr?#FG  
approved overseas trust company 核准海外信托公司 u@"nVHgMJ  
approved pooled investment fund 核准汇集投资基金 )
Ekd  
approved provident fund scheme 认可公积金计划 ,k,RXgQ  
approved provision 核准拨款 {`Jr$*;  
approved redeemable share 核准可赎回股份 3 W%Bsqn  
approved regional stock 认可地区性证券 b! h*I>`  
approved retirement scheme 认可退休金计划 4=Wtv/ 3  
approved subordinated loan 核准附属贷款 ]I+"";oQGB  
arbitrage 套戥；套汇；套利 7;wx,7CUq  
arbitrageur 套戥者；套汇者 P Tc@MH)  
arbitrary amount 临时款项 npj_i /&g  
arrangement 措施；安排；协定 d"P\ =`+  
arrears 欠款 sv g`s,g  
arrears of pay 欠付薪酬 ;VLv2J*
 
arrears of revenue 逾期未收税款；逾期未收的帐项 U)P
N Y  
articles of association 组织章程；组织细则；组织章程细则 kzK4i!}  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 ;?*`WB  
ascertainment of profit 确定利润 4dB6 cg  
"Asia Clear" “亚洲结算系统”