[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 bp%S62Dj  
allotment notice 股份配售通知；配股通知 :t>Q:mX(N  
allotment of shares 股份分配 7@P6 56{  
allowable 可获宽免；免税的 yW>RRE;  
allowable business loss 可扣除的营业亏损 b-nYxd
  
allowable expenses 可扣税的支出 }vD;DSz:  
allowance 免税额；津贴；备抵；准备金 Gl>E[iO  
allowance for debts 债项的免税额 a#QByP  
allowance for depreciation by wear and tear 耗损折旧免税额 C1 {ZW~"YI  
allowance for funeral expenses 殡殓费的免税额 RbAt3k;y  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 /q*KO\L  
allowance for repairs and outgoings 修葺及支出方面的免税额 stXda@y<p  
allowance to debtor 给债务人的津贴 #=x+ [d+  
alteration of capital 资本更改 hbnS~sva  
alternate trustee 候补受托人 rIlBH*aT  
amalgamation 合并 i+AUQ0Zbf6  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 T*\$<-^
 
ambit of charges 征税范围；收费范围 ;eh/_hPM  
amended valuation 经修订的估值 H),RA]S  
American Commodities Exchange 美国商品交易所 x@Vt[}e  
American Express Bank Limited 美国运通银行 cY~M4:
vgT  
American Stock Exchange 美国证券交易所 N 8}lt  
amortization 摊销 GZ"/k<~0  
amount due from banks 存放银行同业的款项 @g\;` #l  
amount due from banks abroad 存放海外银行同业的款项 *(nJX.7  
amount due from holding companies 控股公司欠款 ^j iE9k)  
amount due from local banks 存放本港银行同业的款项 , QA9k$`  
amount due to banks 银行同业的存款 +,wWhhvlzv  
amount due to banks abroad 海外银行同业的存款 J% AG`  
amount due to holding companies 控股公司存款 B{99gwMe]  
amount due to local banks 本港银行同业的存款 b-uZ"Kf^  
amount due to outport banks 外埠银行同业的存款 +9_,w bF  
amount for note issue 发行纸币的款额 Z>h{` X\2  
amount of bond 担保契据的款额 ^
k;mn-
0  
amount of consideration 代价款额 R9r)C{63S&  
amount of contribution 供款数额  z \^  
amount of indebtedness 负债款额 wo]ks}
9  
amount of principal of the loan 贷款本金额 `x*/UCy\  
amount of rates chargeable 应征差饷数额 HT-PWk>2  
amount of share capital 股本额 22'vm~2E  
amount of sums assured 承保款额 ETg{yBsp  
amount of variation 变动幅度 d.I%k1`(  
amount of vote 拨款数额 S[sr'ZW  
amount payable 应付款额 ?cJA^W  
amount receivable 应收款额 lfgtcR{l5  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 FR(QFt!g  
analysis 分析 FSe5k5  
ancillary risk 附属风险 &~}@u[=ux  
annual account 周年帐目；周年帐目报表；年度决算；年结 )WclV~  
annual accounting date 年结日期 FNlx1U[  
annual allowance 每年免税额；年积金；年度津贴；年津 J7Sx
!PQ  
annual balance 年度余额 dXDXRY.FMQ  
annual disposable income 每年可动用收入 UT~4Cfb  
annual estimates 周年预算 X7b!;%3@  
annual fee 年费 c l9$g7  
annual general meeting 周年大会 MU*It"@}2  
annual growth rate 年增率；每年增长率 IE}Sdeqi)  
annual long-term supplement 长期个案每年补助金 c~37+^B:  
annual pensionable emolument 可供计算退休金的年薪 EFD?di)s  
annual report 年报 Qqh^E_O  
Annual Report on the Consumer Price Index 《消费物价指数年报》 g kn)V~ij  
annual return 周年报表；周年申报表；每年报税表格 IG&B2*  
Annual Return Rules 《周年报表规则》 Zg2]GJP
 
annual review of consumer prices 每年消费物价回顾 ;8uHRcdQ  
annual roll-forward basis 逐年延展方式 xjE7DCmA  
annual salary 年薪 *cPN\Iu.W  
annual statement 年度报表；年度决算表 .}`V I`z*  
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 eq{ [?/  
annuitant 年金受益人 lj Y  
annuity 年金 X= SG  
annuity contract 年金合约 t)KPp|&  
annuity on human life 人寿年金 1S
&0  
antecedent debt 先前的债项 :|Upx4]Ec  
ante-dated cheque 倒填日期支票 Pm~,Ky&Hl  
anticipated expenditure 预期开支 vyujC`61d  
anticipated net profit 预期纯利 !@A|L#*  
anticipated revenue 预期收入 3#B@83C0Z  
anti-inflation measure 反通货膨胀措施 vWuyft*  
anti-inflationary stance 反通货膨胀立场 GG*BN<(>!  
apparent deficit 表面赤字 ZrA Um  
apparent financial solvency 表面偿债能力 qR_SQ VN  
apparent partner 表面合伙人 ?S8$5 gA  
application for personal assessment 个人入息课税申请书 eXc[3ceUr  
application of fund 资金应用 L-j/R1fTvl  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 p?}& )Un  
appointed actuary 委任精算师 s* @QT8%  
appointed auditor 委任核数师；委任审计师 X"wFQa  
appointed trustee 委任的受托人 Zi ma^IL  
appointer 委任人 KLON;  
apportioned pro rata 按比例分摊 OW?uZ<z  
apportionment 分配；分摊 Un]DFu  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 % /~os
2R  
apportionment formula 分摊方程式 rYD']%2  
apportionment of estate duty 遗产税的分摊 3Sk5I%  
appraisal 估价；评估 AwtIWH*e  
appreciable growth 可观增长 r}Ltv?4  
appreciable impact 显着影响 2m|Eoc&M_  
appreciable increase 可观增长 ^kc>m$HY  
appreciation 增值；升值 ]Qh[%GD  
appreciation against other currencies 相对其他货币升值 t$tsWAmiA[  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 >xklt"*U,  
appreciation tax 增值税 2-QuT"Gkd  
appropriation 拨款；拨用；拨付 ',:3>{9  
appropriation account 拨款帐目 jQO*oq}  
Appropriation Bill 拨款法案 ^ sS>Mts  
appropriation-in-aid system 补助拨款办法 "4KkKi  
approved assets 核准资产 K<D`(voL  
approved basket stock 认可一篮子证券 dBsRm{aS  
approved budget 核准预算 :PHUsy  
approved charitable donation 认可慈善捐款 P)a("XnJ`  
approved charitable institution 认可慈善机构 B>ms`|q=l  
approved currency 核准货币；认可货币 M?QQr~a  
approved estimates 核准预算 zuK/(qZ  
approved estimates of expenditure 核准开支预算 h<+PP]l=  
approved overseas insurer 核准海外保险人 0~Um^q*'3  
approved overseas trust company 核准海外信托公司 B?$S~5  }  
approved pooled investment fund 核准汇集投资基金 pK-_R #  
approved provident fund scheme 认可公积金计划 LZgwIMd  
approved provision 核准拨款 '#;,oX~5  
approved redeemable share 核准可赎回股份 f+Pg1Q0zI  
approved regional stock 认可地区性证券 = ZxW8DK  
approved retirement scheme 认可退休金计划 x8\E~6`,  
approved subordinated loan 核准附属贷款 :(5]Z^  
arbitrage 套戥；套汇；套利 .CIbpV?T  
arbitrageur 套戥者；套汇者 }qG?Vmq*R[  
arbitrary amount 临时款项 =x|##7  
arrangement 措施；安排；协定 ?j &V:kF  
arrears 欠款 }|w=7^1z  
arrears of pay 欠付薪酬 >xhd[  
arrears of revenue 逾期未收税款；逾期未收的帐项 M!;`(_2  
articles of association 组织章程；组织细则；组织章程细则 }S'I DHla  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 MzBfHt'Rk  
ascertainment of profit 确定利润 UchALR^5  
"Asia Clear" “亚洲结算系统”