[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 b|SE<\  
allotment notice 股份配售通知；配股通知 gPC*b+  
allotment of shares 股份分配 )} DUMq7  
allowable 可获宽免；免税的 Oi"a:bCU  
allowable business loss 可扣除的营业亏损 {{C`mgC  
allowable expenses 可扣税的支出 #k3t3az2{  
allowance 免税额；津贴；备抵；准备金 .oEmU+  
allowance for debts 债项的免税额 o;b0m;~   
allowance for depreciation by wear and tear 耗损折旧免税额 @H!$[m3  
allowance for funeral expenses 殡殓费的免税额 c`x7u}C  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 Ax oD8|  
allowance for repairs and outgoings 修葺及支出方面的免税额 y}C`&nW[=  
allowance to debtor 给债务人的津贴 mj?16\ |]  
alteration of capital 资本更改 " o& E2#  
alternate trustee 候补受托人 ,:+dg(\r  
amalgamation 合并 N8KQz_]9I  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 |}){}or  
ambit of charges 征税范围；收费范围 J
O14KY*%  
amended valuation 经修订的估值 4`#F^2r!  
American Commodities Exchange 美国商品交易所 +7Kyyu)y@  
American Express Bank Limited 美国运通银行 Hn,:`mj4-6  
American Stock Exchange 美国证券交易所 cNzt%Mj P  
amortization 摊销 .^)UO  
amount due from banks 存放银行同业的款项 n6F/Ac:  
amount due from banks abroad 存放海外银行同业的款项 (I@bkMp  
amount due from holding companies 控股公司欠款 ,n!vsIN  
amount due from local banks 存放本港银行同业的款项 tgL$"chj@x  
amount due to banks 银行同业的存款 R];Oxe  
amount due to banks abroad 海外银行同业的存款 1exl0]-  
amount due to holding companies 控股公司存款 \b[9ebME  
amount due to local banks 本港银行同业的存款 P?BGBbC  
amount due to outport banks 外埠银行同业的存款 :hG PTf  
amount for note issue 发行纸币的款额 > Oh?%%6  
amount of bond 担保契据的款额 wPbkUVO   
amount of consideration 代价款额 X5YiFLH>y\  
amount of contribution 供款数额 xr0haN\p"  
amount of indebtedness 负债款额 3M5#4n\v$  
amount of principal of the loan 贷款本金额 VC5_v62&.  
amount of rates chargeable 应征差饷数额 1Xy]D  
amount of share capital 股本额 f[gqT yiP  
amount of sums assured 承保款额 G ;?qWB,  
amount of variation 变动幅度 ry};m_BY  
amount of vote 拨款数额 c41: !u^  
amount payable 应付款额 t+CWeCp,  
amount receivable 应收款额 4^6.~6a  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 4LI0SwD#^/  
analysis 分析 n{*e 9Aw  
ancillary risk 附属风险 S\y%4}j  
annual account 周年帐目；周年帐目报表；年度决算；年结 ^s\3/z>b4!  
annual accounting date 年结日期 4 ;Qlu  
annual allowance 每年免税额；年积金；年度津贴；年津 df+t:a  
annual balance 年度余额 3+MB5T  
annual disposable income 每年可动用收入 59(U`X  
annual estimates 周年预算 "S~_[/q  
annual fee 年费 4VN aq<8  
annual general meeting 周年大会 3`9{T>  
annual growth rate 年增率；每年增长率 Kex[ >L10G  
annual long-term supplement 长期个案每年补助金 F?Ju ??O  
annual pensionable emolument 可供计算退休金的年薪 lA>\Ko  
annual report 年报 Kr L>FI  
Annual Report on the Consumer Price Index 《消费物价指数年报》 e2CV6F@a  
annual return 周年报表；周年申报表；每年报税表格 [%HIbw J  
Annual Return Rules 《周年报表规则》 Fb2%!0i  
annual review of consumer prices 每年消费物价回顾 HOt>}x  
annual roll-forward basis 逐年延展方式 9?+9UlJ7K  
annual salary 年薪 hwnx<f '  
annual statement 年度报表；年度决算表 x}fn'iUnm  
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 v}Wmd4Y'  
annuitant 年金受益人 p]W+eT  
annuity 年金 JU0]Wq<^[  
annuity contract 年金合约 G,&%VQ3P>  
annuity on human life 人寿年金 oFg5aey4  
antecedent debt 先前的债项 :lcea6iO  
ante-dated cheque 倒填日期支票 9-*NW0  
anticipated expenditure 预期开支 0Flu\w/+P  
anticipated net profit 预期纯利 x:K?\<  
anticipated revenue 预期收入 #i QX6WF  
anti-inflation measure 反通货膨胀措施 B7NtkMK  
anti-inflationary stance 反通货膨胀立场 mkvvNm3
 
apparent deficit 表面赤字 Ex@`O+  
apparent financial solvency 表面偿债能力 mX
jgs8s  
apparent partner 表面合伙人 %@&a7JOL  
application for personal assessment 个人入息课税申请书 jRkC/Lw  
application of fund 资金应用 [nN7qG  
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 yQ(fIYl  
appointed actuary 委任精算师 {}e^eJ  
appointed auditor 委任核数师；委任审计师 #;9H@:N  
appointed trustee 委任的受托人 1`r| op},  
appointer 委任人 DrS~lTf=>  
apportioned pro rata 按比例分摊 ty1fcdFZM  
apportionment 分配；分摊 ^.X[)U  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 lpQP"%q  
apportionment formula 分摊方程式 -Q$nA>trKA  
apportionment of estate duty 遗产税的分摊 5$l9@0D.\  
appraisal 估价；评估 kL{;.WsB  
appreciable growth 可观增长 NlR"$  
appreciable impact 显着影响 (4~WWU (iT  
appreciable increase 可观增长 :,]S}R  
appreciation 增值；升值 `
LP!D  
appreciation against other currencies 相对其他货币升值 C77D{@SM  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 jThbeY[  
appreciation tax 增值税 (;o*eFC F  
appropriation 拨款；拨用；拨付 D\L!F6taS  
appropriation account 拨款帐目 _pDjg%A>n  
Appropriation Bill 拨款法案 .{dE}2^  
appropriation-in-aid system 补助拨款办法 4-4?IwS  
approved assets 核准资产 ~2%3FV^
 
approved basket stock 认可一篮子证券 =v2%Vs\7k  
approved budget 核准预算 eO5ktEoJ  
approved charitable donation 认可慈善捐款 %&] 1Fh
L  
approved charitable institution 认可慈善机构 Zy$Lrr!  
approved currency 核准货币；认可货币 <,39_#H?F3  
approved estimates 核准预算 3l:QeZ  
approved estimates of expenditure 核准开支预算 4^Qi2[w  
approved overseas insurer 核准海外保险人 2/Nq '  
approved overseas trust company 核准海外信托公司 744=3v  
approved pooled investment fund 核准汇集投资基金 4KIWb~0Y  
approved provident fund scheme 认可公积金计划 v+q<BYq  
approved provision 核准拨款 Y5TS>iEE]  
approved redeemable share 核准可赎回股份 Ygj6(2  
approved regional stock 认可地区性证券 #qL9{P<}  
approved retirement scheme 认可退休金计划 }0eg{{g8  
approved subordinated loan 核准附属贷款 lJ/6-dP  
arbitrage 套戥；套汇；套利 @@pq'iRn  
arbitrageur 套戥者；套汇者 hTS
|_5b  
arbitrary amount 临时款项 a|x8=H  
arrangement 措施；安排；协定 ??xlA-E  
arrears 欠款 ;<6"JP>0  
arrears of pay 欠付薪酬 .P/xs4  
arrears of revenue 逾期未收税款；逾期未收的帐项 -q2MrJ*  
articles of association 组织章程；组织细则；组织章程细则 OhWC}s  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 Lt<oi8'N   
ascertainment of profit 确定利润 EZAm)5:]A  
"Asia Clear" “亚洲结算系统”