[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 ^wx%CdFm'P  
allotment notice 股份配售通知；配股通知 KG V.S  
allotment of shares 股份分配 oUJj5iu}  
allowable 可获宽免；免税的 ADv^eJJ|  
allowable business loss 可扣除的营业亏损 u*t,
i`  
allowable expenses 可扣税的支出 {fGd:2dh  
allowance 免税额；津贴；备抵；准备金 C5O5S:|'  
allowance for debts 债项的免税额 0>,.c2),  
allowance for depreciation by wear and tear 耗损折旧免税额 up\oWR:  
allowance for funeral expenses 殡殓费的免税额 !_ CX2|  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 s<[A0=LH  
allowance for repairs and outgoings 修葺及支出方面的免税额 *4<4  
allowance to debtor 给债务人的津贴 @s_3 0+  
alteration of capital 资本更改 G'ij?^?  
alternate trustee 候补受托人 B.89_!/:p  
amalgamation 合并
r4O|()  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 N ls83 W  
ambit of charges 征税范围；收费范围 YBb)/ZghY  
amended valuation 经修订的估值 z$JX'(<Z7  
American Commodities Exchange 美国商品交易所 uije#cj#O  
American Express Bank Limited 美国运通银行  &+mV7o  
American Stock Exchange 美国证券交易所 FJP< bREQ  
amortization 摊销 X}ZlWJ  
amount due from banks 存放银行同业的款项 BjJ,"sT  
amount due from banks abroad 存放海外银行同业的款项 R/^@
cA  
amount due from holding companies 控股公司欠款 &
4,WG  
amount due from local banks 存放本港银行同业的款项 "j{i,&Y$_  
amount due to banks 银行同业的存款 =43I1&_   
amount due to banks abroad 海外银行同业的存款 Og,Y)a;=  
amount due to holding companies 控股公司存款 1HMUHZT  
amount due to local banks 本港银行同业的存款 ;{|X,;s  
amount due to outport banks 外埠银行同业的存款 ;Vg^!]LL#  
amount for note issue 发行纸币的款额 b2N6L2~V  
amount of bond 担保契据的款额 y|$R`P  
amount of consideration 代价款额 "jMqt9ysN  
amount of contribution 供款数额 C:]s;0$3'9  
amount of indebtedness 负债款额 Z&_y0W=t  
amount of principal of the loan 贷款本金额 3sH\1)Zz  
amount of rates chargeable 应征差饷数额 S]}}A  
amount of share capital 股本额 G6ayMw]OF  
amount of sums assured 承保款额 O~V1Ywfq7^  
amount of variation 变动幅度 {fZb@7?GF  
amount of vote 拨款数额 =I2
@/,  
amount payable 应付款额 tR kF   
amount receivable 应收款额 5sCFzo<=vh  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 +a%xyD: .?  
analysis 分析 O|QUNr9  
ancillary risk 附属风险 MDJc[am  
annual account 周年帐目；周年帐目报表；年度决算；年结 &VDl/qnaL  
annual accounting date 年结日期 ipobr7G.SD  
annual allowance 每年免税额；年积金；年度津贴；年津 +R!zs  
annual balance 年度余额 *h$&0w y  
annual disposable income 每年可动用收入 zDD4m`2  
annual estimates 周年预算 o\Uu?.-<  
annual fee 年费 jpRBER_X  
annual general meeting 周年大会 zh\$t]d<I  
annual growth rate 年增率；每年增长率 @5xu>gKn  
annual long-term supplement 长期个案每年补助金 nZfs=@w:y  
annual pensionable emolument 可供计算退休金的年薪 we3tx{j  
annual report 年报 ',7a E@PJ  
Annual Report on the Consumer Price Index 《消费物价指数年报》 +Mk#9r  
annual return 周年报表；周年申报表；每年报税表格 F$Hx`hoy  
Annual Return Rules 《周年报表规则》 \<~}o I  
annual review of consumer prices 每年消费物价回顾 hoenQ6N^:  
annual roll-forward basis 逐年延展方式 H3, ut  
annual salary 年薪 Zb(E:~h\  
annual statement 年度报表；年度决算表 ,MQ
VE  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 ks*Y9D*=  
annuitant 年金受益人 VPt9QL(  
annuity 年金 %Tv^GP{}  
annuity contract 年金合约 `1Zhq+s  
annuity on human life 人寿年金 >c4/?
YV  
antecedent debt 先前的债项 Ytao"R/  
ante-dated cheque 倒填日期支票  4*TmlY  
anticipated expenditure 预期开支 /` [!_4i  
anticipated net profit 预期纯利 _%~$'Hy  
anticipated revenue 预期收入 !nd*W"_gQ/  
anti-inflation measure 反通货膨胀措施 MuwQZ]u  
anti-inflationary stance 反通货膨胀立场 SHV4!xP-V  
apparent deficit 表面赤字 LH2PTW\b!6  
apparent financial solvency 表面偿债能力 r3qf[?3`6  
apparent partner 表面合伙人 PY`L$e  
application for personal assessment 个人入息课税申请书 n2{SV  
application of fund 资金应用 :]PM_V|  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 y+9h~,:A  
appointed actuary 委任精算师 PFM'&;V  
appointed auditor 委任核数师；委任审计师 -Fxm
si  
appointed trustee 委任的受托人 06 i;T~Y  
appointer 委任人 \}5p0.=  
apportioned pro rata 按比例分摊 pu+ur=5&  
apportionment 分配；分摊 <P_ea/5:|  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 x({H{'9?  
apportionment formula 分摊方程式 s =Umj'1k  
apportionment of estate duty 遗产税的分摊 n((vY.NDV  
appraisal 估价；评估 @*>Sw>oet  
appreciable growth 可观增长 t
nz+bX26  
appreciable impact 显着影响 J BC$Ku  
appreciable increase 可观增长 }fZ`IOf  
appreciation 增值；升值 w8Vw1wW  
appreciation against other currencies 相对其他货币升值 M6rc!K  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 x[(?#  
appreciation tax 增值税 k`\R+WK$  
appropriation 拨款；拨用；拨付 kM/Te{<  
appropriation account 拨款帐目 }7s>B24J  
Appropriation Bill 拨款法案 2-'Opu  
appropriation-in-aid system 补助拨款办法 /KCPpERk{  
approved assets 核准资产 J~#$J&iKh  
approved basket stock 认可一篮子证券 X[](Kj^`<  
approved budget 核准预算 ~Rpm-^  
approved charitable donation 认可慈善捐款 x%N\5 V1  
approved charitable institution 认可慈善机构 ~rD={&0  
approved currency 核准货币；认可货币 C3'rtY.  
approved estimates 核准预算 17|np2~  
approved estimates of expenditure 核准开支预算 MFt*&%,JX  
approved overseas insurer 核准海外保险人 D)@XoM(  
approved overseas trust company 核准海外信托公司 #!2k<Q*5uT  
approved pooled investment fund 核准汇集投资基金 Zg~nlO2  
approved provident fund scheme 认可公积金计划 &fOdlQ?  
approved provision 核准拨款 EH*o"N`!r  
approved redeemable share 核准可赎回股份 K_/zuTy  
approved regional stock 认可地区性证券 <7_KeOLJ  
approved retirement scheme 认可退休金计划  \ %=9  
approved subordinated loan 核准附属贷款 MZ>6o5K|  
arbitrage 套戥；套汇；套利 lrWQOYf2  
arbitrageur 套戥者；套汇者 ;CHi\+` 5  
arbitrary amount 临时款项 N587(wZ  
arrangement 措施；安排；协定 _>m-AI4^  
arrears 欠款 23!;}zHp  
arrears of pay 欠付薪酬 u I~S=;o  
arrears of revenue 逾期未收税款；逾期未收的帐项 Iu@y(wyg  
articles of association 组织章程；组织细则；组织章程细则 @}-r&/#  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 O81X;JdP3  
ascertainment of profit 确定利润 laKuOx}  
"Asia Clear" “亚洲结算系统”