[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 43=-pyp  
allotment notice 股份配售通知；配股通知 Xh
AcC  
allotment of shares 股份分配 kZ-~ ;fBe  
allowable 可获宽免；免税的 BJxmW's/  
allowable business loss 可扣除的营业亏损 [KI`e  
allowable expenses 可扣税的支出 E)wT+\  
allowance 免税额；津贴；备抵；准备金 h_G|.7!  
allowance for debts 债项的免税额 KH>sCEt  
allowance for depreciation by wear and tear 耗损折旧免税额 f^sb0 nU  
allowance for funeral expenses 殡殓费的免税额 Q EGanpz  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 P8,jA<W  
allowance for repairs and outgoings 修葺及支出方面的免税额 G>S1Ld'MV  
allowance to debtor 给债务人的津贴 Qfu*F}  
alteration of capital 资本更改 ;To+,`?E;q  
alternate trustee 候补受托人 1=5'R/k  
amalgamation 合并 7TPLVa=hO  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 PB<S
c>{U  
ambit of charges 征税范围；收费范围 I+?$4SC  
amended valuation 经修订的估值
}_:#fE  
American Commodities Exchange 美国商品交易所 _AHB| P I  
American Express Bank Limited 美国运通银行 :$Q]U2$mPS  
American Stock Exchange 美国证券交易所 ajW$d!  
amortization 摊销 I u~aTgHX%  
amount due from banks 存放银行同业的款项 7K]U|K#  
amount due from banks abroad 存放海外银行同业的款项 m\Fb ,  
amount due from holding companies 控股公司欠款 4i\aW:_'i  
amount due from local banks 存放本港银行同业的款项 $_7d! S"  
amount due to banks 银行同业的存款 \]#;!6ge  
amount due to banks abroad 海外银行同业的存款 C\2>7  
amount due to holding companies 控股公司存款 f.84=epv  
amount due to local banks 本港银行同业的存款 P}WhE  
amount due to outport banks 外埠银行同业的存款 ID).*@(I"  
amount for note issue 发行纸币的款额 VmH_0IM^6  
amount of bond 担保契据的款额 i2}=/  
amount of consideration 代价款额 <\9Ijuq}k  
amount of contribution 供款数额 )tI2?YIR  
amount of indebtedness 负债款额 (:bCOEZ  
amount of principal of the loan 贷款本金额 grfdvN  
amount of rates chargeable 应征差饷数额 aU]O$Pg{  
amount of share capital 股本额 ]V769B
9  
amount of sums assured 承保款额 -anFt+f-  
amount of variation 变动幅度 (zro7gKked  
amount of vote 拨款数额 9s6>9hMb)  
amount payable 应付款额 GE8D3V;*V  
amount receivable 应收款额 [FV=@NI  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 L!b0y7yR  
analysis 分析 "tz0ko,(  
ancillary risk 附属风险 ywQ!9 \  
annual account 周年帐目；周年帐目报表；年度决算；年结 D7_Hu'y<o  
annual accounting date 年结日期 >7(~'#x8A"  
annual allowance 每年免税额；年积金；年度津贴；年津 N" Jtg@w  
annual balance 年度余额 "G-0iKW;  
annual disposable income 每年可动用收入 CWe>jlUQ  
annual estimates 周年预算 P xVI{:Uz  
annual fee 年费 ;GgQ@s@  
annual general meeting 周年大会 X6N]gD  
annual growth rate 年增率；每年增长率 EBDC'^  
annual long-term supplement 长期个案每年补助金 QOh w  
annual pensionable emolument 可供计算退休金的年薪  zEPx  
annual report 年报 >]XaUQ-  
Annual Report on the Consumer Price Index 《消费物价指数年报》 6(q`Oj  
annual return 周年报表；周年申报表；每年报税表格 hKzBq*cV  
Annual Return Rules 《周年报表规则》 $6&GAJ
e  
annual review of consumer prices 每年消费物价回顾 Ibv_D$cT  
annual roll-forward basis 逐年延展方式 D_19sN@0m  
annual salary 年薪 %L\{kUam  
annual statement 年度报表；年度决算表 Rqb{) L X*  
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 ~q]|pD"\K|  
annuitant 年金受益人 3e!Yu.q:  
annuity 年金 AR+\uD=\I-  
annuity contract 年金合约 gcW{]0%L^  
annuity on human life 人寿年金 cxP9n8CuT  
antecedent debt 先前的债项 %X9:R'~sP  
ante-dated cheque 倒填日期支票 &W)+8N,L  
anticipated expenditure 预期开支 _^xh1=Qr}n  
anticipated net profit 预期纯利 z5yb$-j  
anticipated revenue 预期收入 #-gGs
j;F  
anti-inflation measure 反通货膨胀措施 X~)V)'R  
anti-inflationary stance 反通货膨胀立场 6Er0 o{iI  
apparent deficit 表面赤字 ghJ,s|lH  
apparent financial solvency 表面偿债能力 }KaCf,O  
apparent partner 表面合伙人 Gkodk[VuLs  
application for personal assessment 个人入息课税申请书 4Fr7jD,#k  
application of fund 资金应用 m
sqxPC^I  
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 Lr24bv
\  
appointed actuary 委任精算师 j_6`s!Yw  
appointed auditor 委任核数师；委任审计师 EYJi6#  
appointed trustee 委任的受托人 T)Zt'M  
appointer 委任人 J^g,jBk  
apportioned pro rata 按比例分摊 .^W\OJ`G  
apportionment 分配；分摊 q(jkit~`A  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 [N+ m5{tT  
apportionment formula 分摊方程式 m>abK@5na  
apportionment of estate duty 遗产税的分摊 0x>/6 <<  
appraisal 估价；评估 IB#iJ#,  
appreciable growth 可观增长 x'=3&vc4  
appreciable impact 显着影响 /XW&q)z-Hl  
appreciable increase 可观增长 I", &%0ycm  
appreciation 增值；升值 dIk8TJ  
appreciation against other currencies 相对其他货币升值 dxkRk#mf:  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 1o;g1Z/  
appreciation tax 增值税 rt3f7 s*  
appropriation 拨款；拨用；拨付 ,{ uW8L  
appropriation account 拨款帐目 'Ffy8z{&3  
Appropriation Bill 拨款法案 ySixYt  
appropriation-in-aid system 补助拨款办法 EZ%

w=  
approved assets 核准资产 ElEv(> G*  
approved basket stock 认可一篮子证券 &sZ9$s:(^  
approved budget 核准预算
^8';8+$  
approved charitable donation 认可慈善捐款 Bg 7j5  
approved charitable institution 认可慈善机构 mX<Fuu}E*Z  
approved currency 核准货币；认可货币 $KwI}>E4  
approved estimates 核准预算 n2xLgK=  
approved estimates of expenditure 核准开支预算 ?u_gXz;A  
approved overseas insurer 核准海外保险人 /i-xX*  
approved overseas trust company 核准海外信托公司 bVa+kYE  
approved pooled investment fund 核准汇集投资基金 X6LhM
 
approved provident fund scheme 认可公积金计划 tT@w%Sz57N  
approved provision 核准拨款 L(WL ,xnBy  
approved redeemable share 核准可赎回股份 tb:,Uf>E  
approved regional stock 认可地区性证券 FGDGWcRw~  
approved retirement scheme 认可退休金计划 i}/e}s<-6  
approved subordinated loan 核准附属贷款 E[|s>Xv~  
arbitrage 套戥；套汇；套利 ~Ho{p Oq  
arbitrageur 套戥者；套汇者 :jt;EzCLg%  
arbitrary amount 临时款项 JQKC;p  
arrangement 措施；安排；协定 mQd4#LJ_  
arrears 欠款 KA5~" >l  
arrears of pay 欠付薪酬 KP[NuXA`  
arrears of revenue 逾期未收税款；逾期未收的帐项 heE}_, $|  
articles of association 组织章程；组织细则；组织章程细则 |^7f\.oF  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 f7XQ~b  
ascertainment of profit 确定利润 u*t,
i`  
"Asia Clear" “亚洲结算系统”