[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 -.XICKz  
allotment notice 股份配售通知；配股通知 jhU'U An  
allotment of shares 股份分配 V $'~2v{_  
allowable 可获宽免；免税的 k'H+l]=  
allowable business loss 可扣除的营业亏损 #m %ZW3  
allowable expenses 可扣税的支出 ~MuD`a7#G  
allowance 免税额；津贴；备抵；准备金 `[.b>ztqgJ  
allowance for debts 债项的免税额 v[-.]b*5A$  
allowance for depreciation by wear and tear 耗损折旧免税额 -B+Pl*  
allowance for funeral expenses 殡殓费的免税额 \53(D7+  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 9@'^}c#  
allowance for repairs and outgoings 修葺及支出方面的免税额 2VB|a;Mo  
allowance to debtor 给债务人的津贴 ANqWY&f  
alteration of capital 资本更改 ST'eJ5P7!5  
alternate trustee 候补受托人 z n!H&!8&  
amalgamation 合并 Yz"B  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 [w>T.b  
ambit of charges 征税范围；收费范围 l~_]k  
amended valuation 经修订的估值 gzV&S5A{_  
American Commodities Exchange 美国商品交易所 /=o~7y  
American Express Bank Limited 美国运通银行 g7Xjo )  
American Stock Exchange 美国证券交易所 x}\_o< d  
amortization 摊销 ;!RS q'L1  
amount due from banks 存放银行同业的款项 F?h{IH f  
amount due from banks abroad 存放海外银行同业的款项 yH
YqJ|t  
amount due from holding companies 控股公司欠款 D7v-+jypp  
amount due from local banks 存放本港银行同业的款项 rf}@16O$'  
amount due to banks 银行同业的存款 )(^L*  
amount due to banks abroad 海外银行同业的存款 cOhx  
amount due to holding companies 控股公司存款 Q:nBx[%  
amount due to local banks 本港银行同业的存款 k&oq6!ix  
amount due to outport banks 外埠银行同业的存款 3mmp5 d  
amount for note issue 发行纸币的款额 f}1B-  
amount of bond 担保契据的款额 nYA@t=t0  
amount of consideration 代价款额 ,Z_aZD4  
amount of contribution 供款数额 }M
W7,F
 
amount of indebtedness 负债款额 Ev%_8CO4e  
amount of principal of the loan 贷款本金额 y ~16o   
amount of rates chargeable 应征差饷数额 397IbZ\  
amount of share capital 股本额 U;PGBoe  
amount of sums assured 承保款额 )\xDo<@  
amount of variation 变动幅度 *!mT#Vm^  
amount of vote 拨款数额 Oq[2<ept  
amount payable 应付款额 |+-D@22y  
amount receivable 应收款额 nu=yE$BN{  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 QYS 1.k  
analysis 分析 aRt`IcZYz  
ancillary risk 附属风险 (SH<]@s  
annual account 周年帐目；周年帐目报表；年度决算；年结 htgtgW9 ^P  
annual accounting date 年结日期 ~tw#Q 
 
annual allowance 每年免税额；年积金；年度津贴；年津 9i^dQV.U=  
annual balance 年度余额 ET2^1X #j  
annual disposable income 每年可动用收入 %1\MW+   
annual estimates 周年预算 lMn1e6~K  
annual fee 年费 f*(W%#*|  
annual general meeting 周年大会 >^fpQG  
annual growth rate 年增率；每年增长率 6jDHA3  
annual long-term supplement 长期个案每年补助金 ?.*^#>
-  
annual pensionable emolument 可供计算退休金的年薪 q3_ceXYU  
annual report 年报 1o Z!Up0  
Annual Report on the Consumer Price Index 《消费物价指数年报》 vJ&g3ky  
annual return 周年报表；周年申报表；每年报税表格 VuU{7:  
Annual Return Rules 《周年报表规则》 CC,f*I  
annual review of consumer prices 每年消费物价回顾 xE{PsN1 X;  
annual roll-forward basis 逐年延展方式 F"G]afI9+  
annual salary 年薪 #8{U0 7]"  
annual statement 年度报表；年度决算表 }=7? & b  
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 @Yu=65h  
annuitant 年金受益人 2#y-3y<G  
annuity 年金 P5$L(x%~  
annuity contract 年金合约 ^KlW"2:  
annuity on human life 人寿年金 z\kiYQ6kA  
antecedent debt 先前的债项 3EVAB0/$  
ante-dated cheque 倒填日期支票 QDHTP|2e  
anticipated expenditure 预期开支 $2><4~T;|A  
anticipated net profit 预期纯利 be->ofUYgs  
anticipated revenue 预期收入 ]c
KxYX)J  
anti-inflation measure 反通货膨胀措施 i 6DcLE  
anti-inflationary stance 反通货膨胀立场 <3SO1@
?  
apparent deficit 表面赤字 ]YF_c,Q  
apparent financial solvency 表面偿债能力 t[|a M-F&>  
apparent partner 表面合伙人 L-,C5^  
application for personal assessment 个人入息课税申请书 uOv0ut\\G  
application of fund 资金应用 F5+)=P#  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 ge[hAI2I  
appointed actuary 委任精算师 o`{@': %D`  
appointed auditor 委任核数师；委任审计师 SNUq  
appointed trustee 委任的受托人 eX0due  
appointer 委任人 }w|a^=HAp  
apportioned pro rata 按比例分摊 ;WP%)Z  
apportionment 分配；分摊 # fe%E.  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 }G3:QD  
apportionment formula 分摊方程式 C1M @;  
apportionment of estate duty 遗产税的分摊 >[qoNy;  
appraisal 估价；评估 GKg&lM!O$  
appreciable growth 可观增长 qX%oLa  
appreciable impact 显着影响  0rA&Q0  
appreciable increase 可观增长  y
h'uH  
appreciation 增值；升值 \Ctl(uj  
appreciation against other currencies 相对其他货币升值 5 A2u|UU  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 rGt/ /6  
appreciation tax 增值税 4?c4GT9(6S  
appropriation 拨款；拨用；拨付 kp=wz0#  
appropriation account 拨款帐目 >OotgJnhC  
Appropriation Bill 拨款法案 L"(k;Mfe  
appropriation-in-aid system 补助拨款办法 ,| Zkpn8  
approved assets 核准资产 ZR*Dl.GWY  
approved basket stock 认可一篮子证券 U(~d^9/#  
approved budget 核准预算 6qF9+r&e?  
approved charitable donation 认可慈善捐款 ^!j,d_)b!  
approved charitable institution 认可慈善机构
M\!z='Fi  
approved currency 核准货币；认可货币 ?]/"AWUX  
approved estimates 核准预算 $%"?0S  
approved estimates of expenditure 核准开支预算 L Rn)  
approved overseas insurer 核准海外保险人 6%\&m|S  
approved overseas trust company 核准海外信托公司 wticA#mb  
approved pooled investment fund 核准汇集投资基金 i9=*ls^Cx  
approved provident fund scheme 认可公积金计划 Kd|@  
approved provision 核准拨款 sqE? U*8.-  
approved redeemable share 核准可赎回股份 '>U&B}  
approved regional stock 认可地区性证券 {~0r3N4Zl  
approved retirement scheme 认可退休金计划 [:"7B&&A  
approved subordinated loan 核准附属贷款 SMMvRF`7  
arbitrage 套戥；套汇；套利 F&6Xo]?  
arbitrageur 套戥者；套汇者 hTS?+l  
arbitrary amount 临时款项 8;q2W F{AX  
arrangement 措施；安排；协定 AD0pmD  
arrears 欠款 LO@='}D=  
arrears of pay 欠付薪酬 %kXg|9Bx!  
arrears of revenue 逾期未收税款；逾期未收的帐项 YCI-
p p  
articles of association 组织章程；组织细则；组织章程细则 _I<LB0kgf.  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 w\{o
OlE  
ascertainment of profit 确定利润 Qs #7<NQ  
"Asia Clear" “亚洲结算系统”