[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 qkM)zOZ^  
allotment notice 股份配售通知；配股通知 `j1b5&N;7  
allotment of shares 股份分配 UkTq0-N;2  
allowable 可获宽免；免税的 k-Z:z?M  
allowable business loss 可扣除的营业亏损 4St-Q]Y _  
allowable expenses 可扣税的支出 Ki\\yK  
allowance 免税额；津贴；备抵；准备金 K1+4W=|  
allowance for debts 债项的免税额 Ol s X  
allowance for depreciation by wear and tear 耗损折旧免税额 /fSsh;F  
allowance for funeral expenses 殡殓费的免税额 ~.<QC<dN  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 ;/h&40&  
allowance for repairs and outgoings 修葺及支出方面的免税额 0H+!v  
allowance to debtor 给债务人的津贴 +n%d,Pz  
alteration of capital 资本更改 \8Hs[H!  
alternate trustee 候补受托人 &7 K=  
amalgamation 合并 ri`;   
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 'ln o#  
ambit of charges 征税范围；收费范围 |@1M'  
amended valuation 经修订的估值 ;u-[%(00S  
American Commodities Exchange 美国商品交易所
Z[9t?ePL  
American Express Bank Limited 美国运通银行 ^OOoo2  
American Stock Exchange 美国证券交易所 l$&dTI<#  
amortization 摊销 w:pPd;nz0Y  
amount due from banks 存放银行同业的款项 3xz|d`A  
amount due from banks abroad 存放海外银行同业的款项 :4r{t?ytXw  
amount due from holding companies 控股公司欠款 i5,yrPF  
amount due from local banks 存放本港银行同业的款项 b/w 5K2  
amount due to banks 银行同业的存款 cy(4g-b]@e  
amount due to banks abroad 海外银行同业的存款 kz/"5gX:  
amount due to holding companies 控股公司存款 8:;]tt  
amount due to local banks 本港银行同业的存款 <N:)Xf9 `  
amount due to outport banks 外埠银行同业的存款 @#p6C  
amount for note issue 发行纸币的款额 *3KSOcQ  
amount of bond 担保契据的款额 p/qu4[Mm  
amount of consideration 代价款额 1u8hnG  
amount of contribution 供款数额 %L|xmx!c  
amount of indebtedness 负债款额 HUChg{[  
amount of principal of the loan 贷款本金额 iR!]&Oh  
amount of rates chargeable 应征差饷数额 zM(-f|wVI)  
amount of share capital 股本额 y`i?Qo3  
amount of sums assured 承保款额 :}R,a=N  
amount of variation 变动幅度 m5o$Dus+?'  
amount of vote 拨款数额 /9A6"Z
 
amount payable 应付款额 bzr QQQ  
amount receivable 应收款额 s f.z(o  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 ?iZM.$![  
analysis 分析 PhPe7^  
ancillary risk 附属风险 ?6\N&MTF  
annual account 周年帐目；周年帐目报表；年度决算；年结 $e2+O\.>  
annual accounting date 年结日期 &uF~t |!c  
annual allowance 每年免税额；年积金；年度津贴；年津 $)nP
j_h  
annual balance 年度余额 %wXjP`#  
annual disposable income 每年可动用收入 sv&^sARN  
annual estimates 周年预算 XdmpfUR,13  
annual fee 年费 E=CAWj\  
annual general meeting 周年大会 j{'_sI{{  
annual growth rate 年增率；每年增长率 Rc3!u^?u  
annual long-term supplement 长期个案每年补助金 jo0XF]  
annual pensionable emolument 可供计算退休金的年薪 d#XgO5eyO  
annual report 年报 f_$hK9I  
Annual Report on the Consumer Price Index 《消费物价指数年报》 OSfT\8YA  
annual return 周年报表；周年申报表；每年报税表格 _BY+Tfol  
Annual Return Rules 《周年报表规则》 {8qcM8  
annual review of consumer prices 每年消费物价回顾 7M _ mR Vh  
annual roll-forward basis 逐年延展方式 4x&Dz0[[S  
annual salary 年薪 @/?i|!6  
annual statement 年度报表；年度决算表 $)$r  
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 5|~nX8>  
annuitant 年金受益人  A'rd1"K  
annuity 年金 OjAdY\ ]1  
annuity contract 年金合约 V?'p E  
annuity on human life 人寿年金 { ]cr.y]\  
antecedent debt 先前的债项 rM^2yr7H  
ante-dated cheque 倒填日期支票 + kT ]qH  
anticipated expenditure 预期开支 , *dLE   
anticipated net profit 预期纯利 ,Jh#$mil  
anticipated revenue 预期收入 6Q\|8a  
anti-inflation measure 反通货膨胀措施 gOe!GnO  
anti-inflationary stance 反通货膨胀立场 J}[[tl  
apparent deficit 表面赤字 ~Kt1%&3{a?  
apparent financial solvency 表面偿债能力 -.y1] 4  
apparent partner 表面合伙人 ,}]v7DD  
application for personal assessment 个人入息课税申请书 :* &c'  
application of fund 资金应用 i-w$-2w  
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 [OTn>/W'  
appointed actuary 委任精算师 -)^vO*b 0  
appointed auditor 委任核数师；委任审计师 c_S~{a44Ud  
appointed trustee 委任的受托人 )XavhS~Ff  
appointer 委任人 99`w'Nlk  
apportioned pro rata 按比例分摊 (CRx'R  
apportionment 分配；分摊 7M4J{}9  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 |&{S ~^$  
apportionment formula 分摊方程式 j'U1lEZm2  
apportionment of estate duty 遗产税的分摊 q?Csm\
Y  
appraisal 估价；评估 49M1^nMvoo  
appreciable growth 可观增长 AEaN7[PQx|  
appreciable impact 显着影响 q4Wr$T$gs=  
appreciable increase 可观增长 b Ej}J_#  
appreciation 增值；升值 d{Jk:@.1  
appreciation against other currencies 相对其他货币升值 A.("jb@I  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 \eNB L[  
appreciation tax 增值税 $/C1s"C@O  
appropriation 拨款；拨用；拨付 \QC{38}  
appropriation account 拨款帐目 &z1U0uk  
Appropriation Bill 拨款法案 d4BzFGsW  
appropriation-in-aid system 补助拨款办法 ,pI9=e@O/z  
approved assets 核准资产 h2T\%V_j  
approved basket stock 认可一篮子证券 x55W"q7  
approved budget 核准预算 i(;`x  
approved charitable donation 认可慈善捐款 Znb7OF^#"  
approved charitable institution 认可慈善机构 |xcI~ X7Q  
approved currency 核准货币；认可货币 GW;%~qH[,  
approved estimates 核准预算 "E\mj'k  
approved estimates of expenditure 核准开支预算 Y2QX <  
approved overseas insurer 核准海外保险人 ^@AyC"K  
approved overseas trust company 核准海外信托公司 lP`BKc,   
approved pooled investment fund 核准汇集投资基金 9/{zS3h3  
approved provident fund scheme 认可公积金计划 |mQ Fi\  
approved provision 核准拨款 EZ .3Z`
 
approved redeemable share 核准可赎回股份 }q@#M8b  
approved regional stock 认可地区性证券 30uPDDvar  
approved retirement scheme 认可退休金计划 ) yMrET m  
approved subordinated loan 核准附属贷款 H( i   
arbitrage 套戥；套汇；套利 \\<=J[R.M  
arbitrageur 套戥者；套汇者 A\Ib  
arbitrary amount 临时款项 I_v}}h{  
arrangement 措施；安排；协定 UT yV6~  
arrears 欠款  SW#/;|m  
arrears of pay 欠付薪酬 )xyjQ|b  
arrears of revenue 逾期未收税款；逾期未收的帐项 I*
 C~w  
articles of association 组织章程；组织细则；组织章程细则 \6&Ml]1  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 K#wA ;  
ascertainment of profit 确定利润 R*D<M3  
"Asia Clear" “亚洲结算系统”