[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 *5\'$;Rg  
allotment notice 股份配售通知；配股通知 {%RwZ'  
allotment of shares 股份分配 &os:h] C  
allowable 可获宽免；免税的 |9BX  ~`{  
allowable business loss 可扣除的营业亏损 fN21[Jv3  
allowable expenses 可扣税的支出 Y4lNxvY  
allowance 免税额；津贴；备抵；准备金 }
7K~-
 
allowance for debts 债项的免税额 D{qr N6g#  
allowance for depreciation by wear and tear 耗损折旧免税额 Zlt,Us `  
allowance for funeral expenses 殡殓费的免税额 '|*e4n  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 bPkz=^-  
allowance for repairs and outgoings 修葺及支出方面的免税额 ^; }Y ZBy  
allowance to debtor 给债务人的津贴 {qU;>;(  
alteration of capital 资本更改 ><.*5q  
alternate trustee 候补受托人 KdzV^6K<c  
amalgamation 合并 `Tk~?aY  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 s$
lJJL  
ambit of charges 征税范围；收费范围 b/\l\\$-  
amended valuation 经修订的估值 &m]jYvRc  
American Commodities Exchange 美国商品交易所 16nU`TN  
American Express Bank Limited 美国运通银行 ka{!' ^  
American Stock Exchange 美国证券交易所 -a"b:Q  
amortization 摊销 I]pz3!On4,  
amount due from banks 存放银行同业的款项 ytb1hFs  
amount due from banks abroad 存放海外银行同业的款项  [@3.dd  
amount due from holding companies 控股公司欠款 i=hA. y`  
amount due from local banks 存放本港银行同业的款项 aWP9i&  
amount due to banks 银行同业的存款 glkH??S  
amount due to banks abroad 海外银行同业的存款 !/!Fc 'A  
amount due to holding companies 控股公司存款 r^ '
 
amount due to local banks 本港银行同业的存款 Fiw^twz5  
amount due to outport banks 外埠银行同业的存款 5d# 73)x$  
amount for note issue 发行纸币的款额 U'Y,T$Q  
amount of bond 担保契据的款额 CHjm7  
amount of consideration 代价款额 dQAF;L  
amount of contribution 供款数额 "`4M4`'  
amount of indebtedness 负债款额 fEtBodA
)  
amount of principal of the loan 贷款本金额 2^Z"4t4  
amount of rates chargeable 应征差饷数额 }I#_H  
amount of share capital 股本额 jR+kx:+  
amount of sums assured 承保款额 EY c)v6[  
amount of variation 变动幅度 5yj6MaqJ  
amount of vote 拨款数额 9%0 ^fhrJ  
amount payable 应付款额 V^>< =DNE  
amount receivable 应收款额 =.):tGDp  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 d69dC*>  
analysis 分析  aN6HO  
ancillary risk 附属风险 *D`$oK,U  
annual account 周年帐目；周年帐目报表；年度决算；年结 ; 3sjTqD  
annual accounting date 年结日期 Sw?EF8}[  
annual allowance 每年免税额；年积金；年度津贴；年津 :2XX~|  
annual balance 年度余额 %F}d'TPx  
annual disposable income 每年可动用收入 0bSnD|#I  
annual estimates 周年预算 ZXIz.GFy+  
annual fee 年费 t\v~ A0  
annual general meeting 周年大会 C0>L<*C  
annual growth rate 年增率；每年增长率 hx4c`fOs  
annual long-term supplement 长期个案每年补助金 vfc,{F=Q  
annual pensionable emolument 可供计算退休金的年薪 0< }BSv  
annual report 年报 m,}GP^<1i  
Annual Report on the Consumer Price Index 《消费物价指数年报》 ]mC5Z6,1s  
annual return 周年报表；周年申报表；每年报税表格 6.[3N~pq  
Annual Return Rules 《周年报表规则》 hDBo XIK  
annual review of consumer prices 每年消费物价回顾 zH#urF6<  
annual roll-forward basis 逐年延展方式 w02C1oGfx  
annual salary 年薪 4AF.KX7  
annual statement 年度报表；年度决算表 m9-=Y{&/  
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
IP)%y%ycw  
annuitant 年金受益人 &^Gp  
annuity 年金 e+<9Sh7&  
annuity contract 年金合约 I\Cg-&e  
annuity on human life 人寿年金 ^f,%dM=i=  
antecedent debt 先前的债项 l|;]"&|_]c  
ante-dated cheque 倒填日期支票 lvLz){  
anticipated expenditure 预期开支 9;L8%T (  
anticipated net profit 预期纯利 7mtg  
anticipated revenue 预期收入 WYkh'sv >  
anti-inflation measure 反通货膨胀措施 ft4hzmuzM  
anti-inflationary stance 反通货膨胀立场 d b*J  
apparent deficit 表面赤字 Yn0iu$;n  
apparent financial solvency 表面偿债能力 H6/gRv@  
apparent partner 表面合伙人 Oq)7XL4  
application for personal assessment 个人入息课税申请书 ),^pi?  
application of fund 资金应用 [ A 7{}  
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 9o3?  
appointed actuary 委任精算师 7")~JBH  
appointed auditor 委任核数师；委任审计师 10bv%ZX7  
appointed trustee 委任的受托人 Q5sJ
|]Bc  
appointer 委任人 rD9:4W`^  
apportioned pro rata 按比例分摊 ,K|UUosS-#  
apportionment 分配；分摊 )l`VE_(|  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 @3S:W2k  
apportionment formula 分摊方程式 <|w(Sn  
apportionment of estate duty 遗产税的分摊 N:
Ir63X*#  
appraisal 估价；评估 vTIRydg2b  
appreciable growth 可观增长 3UUN@Tx  
appreciable impact 显着影响 cIrc@  
appreciable increase 可观增长 \l`{u)V  
appreciation 增值；升值 0]^gT'  
appreciation against other currencies 相对其他货币升值 J@#rOOu  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 >5D;uTy u  
appreciation tax 增值税 _6g(C_m'T?  
appropriation 拨款；拨用；拨付 Wv~&Qh}  
appropriation account 拨款帐目 %joU}G;"  
Appropriation Bill 拨款法案 e0<O6  
appropriation-in-aid system 补助拨款办法 ,lFp4C  
approved assets 核准资产 u1\r:q  
approved basket stock 认可一篮子证券 yD@eT:lyi  
approved budget 核准预算 oY7jj=z#T  
approved charitable donation 认可慈善捐款 Q{yjIy/b  
approved charitable institution 认可慈善机构 Yb1Q6[!  
approved currency 核准货币；认可货币 'E\4/0 !  
approved estimates 核准预算 Dv&K3^~Rfb  
approved estimates of expenditure 核准开支预算 MIh\z7gW  
approved overseas insurer 核准海外保险人 !/=.~B  
approved overseas trust company 核准海外信托公司 3e1P!^'\  
approved pooled investment fund 核准汇集投资基金 cmU>A721  
approved provident fund scheme 认可公积金计划 kv;P2:"|  
approved provision 核准拨款 [ugr<[6  
approved redeemable share 核准可赎回股份 G^eXJusOv  
approved regional stock 认可地区性证券 F07X9s44E  
approved retirement scheme 认可退休金计划  Fh|{ib  
approved subordinated loan 核准附属贷款 \xQu*M:!  
arbitrage 套戥；套汇；套利 ,_Kr}RH  
arbitrageur 套戥者；套汇者 HV*;Yt  
arbitrary amount 临时款项 15r=d  
arrangement 措施；安排；协定 Ba**S8{/`  
arrears 欠款 ?nq%'<^^  
arrears of pay 欠付薪酬 xErb11  
arrears of revenue 逾期未收税款；逾期未收的帐项 %.onO0})  
articles of association 组织章程；组织细则；组织章程细则 DgY !)cS  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 mkl^2V13~  
ascertainment of profit 确定利润 [+!&iN  
"Asia Clear" “亚洲结算系统”