[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 XO+^ q9  
allotment notice 股份配售通知；配股通知 NKD<VMcqw  
allotment of shares 股份分配 LMf _wsp  
allowable 可获宽免；免税的 \0iF <0oy  
allowable business loss 可扣除的营业亏损 a$p?r3y  
allowable expenses 可扣税的支出 IWvLt  
allowance 免税额；津贴；备抵；准备金 6f
hH)]0  
allowance for debts 债项的免税额 8<Cu S  
allowance for depreciation by wear and tear 耗损折旧免税额 cv(9v =](  
allowance for funeral expenses 殡殓费的免税额 cF9bSY_Eh  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 Vv4
w?K  
allowance for repairs and outgoings 修葺及支出方面的免税额 7*8R:X+^r  
allowance to debtor 给债务人的津贴 k{<]J5{7  
alteration of capital 资本更改 =EI>@Y"  
alternate trustee 候补受托人 n}MW# :eJe  
amalgamation 合并 bI 3o|  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 aA?Uf~ "t  
ambit of charges 征税范围；收费范围 96UL](l(`  
amended valuation 经修订的估值 oa(R,{_*q  
American Commodities Exchange 美国商品交易所 0Ym+10g  
American Express Bank Limited 美国运通银行 ?!=yp#  
American Stock Exchange 美国证券交易所 +:3K?G-  
amortization 摊销 ES[H^}|Gi  
amount due from banks 存放银行同业的款项 DT`TA#O  
amount due from banks abroad 存放海外银行同业的款项 ,
U+y)w]ar  
amount due from holding companies 控股公司欠款 cRPW  
amount due from local banks 存放本港银行同业的款项 duCxYhh|  
amount due to banks 银行同业的存款 45` i  
amount due to banks abroad 海外银行同业的存款 .UF](  
amount due to holding companies 控股公司存款 9P;}P !W  
amount due to local banks 本港银行同业的存款 E|OB9BOS  
amount due to outport banks 外埠银行同业的存款  n4;  
amount for note issue 发行纸币的款额 8yEN )RqI  
amount of bond 担保契据的款额 h+)XLs  
amount of consideration 代价款额 u`I&&  
amount of contribution 供款数额 f8yE>qJP  
amount of indebtedness 负债款额 h.PV
RAwk  
amount of principal of the loan 贷款本金额 2Fk4jHj  
amount of rates chargeable 应征差饷数额 ocCq$%Ka  
amount of share capital 股本额 ]v&)mK]n=o  
amount of sums assured 承保款额 h>AK^f
X  
amount of variation 变动幅度 JDcc`&`M  
amount of vote 拨款数额 .{[+d3+,  
amount payable 应付款额 P_S^)Y o  
amount receivable 应收款额 |[apLQ6  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 \c1u$'|v  
analysis 分析 E9e|+$  
ancillary risk 附属风险 hTZ&  
annual account 周年帐目；周年帐目报表；年度决算；年结 f]Jn\7j4  
annual accounting date 年结日期 dU`kJ,=Z  
annual allowance 每年免税额；年积金；年度津贴；年津 !n h7<VJ  
annual balance 年度余额 {~J'J$hn8  
annual disposable income 每年可动用收入 K
Y5it9e  
annual estimates 周年预算 }+/j/es{]  
annual fee 年费 72uARF  
annual general meeting 周年大会 a"7zz]XO2  
annual growth rate 年增率；每年增长率 WWf#
in  
annual long-term supplement 长期个案每年补助金 \*x'7c/qg  
annual pensionable emolument 可供计算退休金的年薪 !C13E lf  
annual report 年报 P2la/jN  
Annual Report on the Consumer Price Index 《消费物价指数年报》 c>I(6$  
annual return 周年报表；周年申报表；每年报税表格 :;Z?2P5i  
Annual Return Rules 《周年报表规则》 $*N^bj  
annual review of consumer prices 每年消费物价回顾 (QS4<J"  
annual roll-forward basis 逐年延展方式 .[mI9dc  
annual salary 年薪 SI_u0j4%*  
annual statement 年度报表；年度决算表 t}FwS6u  
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 HRQ3v`P.  
annuitant 年金受益人 @">^2  
annuity 年金 z~8`xn,  
annuity contract 年金合约 u^2)oL  
annuity on human life 人寿年金 v\&C ]W]  
antecedent debt 先前的债项 lICpfcc(+  
ante-dated cheque 倒填日期支票 EWz,K]_'  
anticipated expenditure 预期开支 s{g^K#BoFi  
anticipated net profit 预期纯利 4FwtC"G3
 
anticipated revenue 预期收入 i'bviD  
anti-inflation measure 反通货膨胀措施 @fz0-vT,  
anti-inflationary stance 反通货膨胀立场 ZC7ZlL_  
apparent deficit 表面赤字 d\eTyN'rA  
apparent financial solvency 表面偿债能力 Fsdp"X.  
apparent partner 表面合伙人 'Cr2& dy  
application for personal assessment 个人入息课税申请书 |
q+3X)Y  
application of fund 资金应用 tW$Di*
h  
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 HN
XMM  
appointed actuary 委任精算师 'xK ,|U  
appointed auditor 委任核数师；委任审计师 E4}MU}C#[  
appointed trustee 委任的受托人 JSp V2c5Q  
appointer 委任人 RaT.%:CRm  
apportioned pro rata 按比例分摊 LIah'6qR  
apportionment 分配；分摊 +K2p2Dw(k  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 p.%lE!v  
apportionment formula 分摊方程式 C!,|Wi2&  
apportionment of estate duty 遗产税的分摊 "}|&eBH^<  
appraisal 估价；评估 e-&0f);i  
appreciable growth 可观增长 n]nb+_-97  
appreciable impact 显着影响 8PRKSJ[@K  
appreciable increase 可观增长 PiL[&_8g  
appreciation 增值；升值 c]Z@L~WW  
appreciation against other currencies 相对其他货币升值 :"Gx  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 xZ=6  
appreciation tax 增值税 rjaG{ i  
appropriation 拨款；拨用；拨付  b79z<D  
appropriation account 拨款帐目 y [jck:  
Appropriation Bill 拨款法案 7Be\^%  
appropriation-in-aid system 补助拨款办法 {zNFp#z  
approved assets 核准资产 \I-bZ|^  
approved basket stock 认可一篮子证券 +uqP:z  
approved budget 核准预算 tK P zM  
approved charitable donation 认可慈善捐款 tNb L)  
approved charitable institution 认可慈善机构 ~;AJB  
approved currency 核准货币；认可货币 a_V.mu6h6p  
approved estimates 核准预算 )@\Eibt2oH  
approved estimates of expenditure 核准开支预算 >Hd Pcsl L  
approved overseas insurer 核准海外保险人 R?Ys%~5  
approved overseas trust company 核准海外信托公司 d,V]j-  
approved pooled investment fund 核准汇集投资基金 &YpWfY&V  
approved provident fund scheme 认可公积金计划 +M s`C)f  
approved provision 核准拨款 w~a_FGYX  
approved redeemable share 核准可赎回股份 GZx?vSoHh  
approved regional stock 认可地区性证券 ^`*p;&(K\^  
approved retirement scheme 认可退休金计划 35}] U=  
approved subordinated loan 核准附属贷款 e0e3b]  
arbitrage 套戥；套汇；套利 x2M{=MExE.  
arbitrageur 套戥者；套汇者 TBU.%3dEyI  
arbitrary amount 临时款项 i w(4!,4~  
arrangement 措施；安排；协定 8GKqPS+  
arrears 欠款 Ld4Jp`Zg  
arrears of pay 欠付薪酬 :k&5Z`>)  
arrears of revenue 逾期未收税款；逾期未收的帐项 4*9WxhJ ]0  
articles of association 组织章程；组织细则；组织章程细则 <c!I\y  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 A5q%ytI  
ascertainment of profit 确定利润 -. J@  
"Asia Clear" “亚洲结算系统”