[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 ySXQn#}-,  
allotment notice 股份配售通知；配股通知 "7RnT3  
allotment of shares 股份分配 @UG%B7  
allowable 可获宽免；免税的 Xu+^41  
allowable business loss 可扣除的营业亏损 O 6}eV^y  
allowable expenses 可扣税的支出 oTjsiXS  
allowance 免税额；津贴；备抵；准备金 +uD4$Wt_F  
allowance for debts 债项的免税额 S~+er{,ht4  
allowance for depreciation by wear and tear 耗损折旧免税额 Vw~st1",[  
allowance for funeral expenses 殡殓费的免税额 I6B`G Im5  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 I\FBf&~  
allowance for repairs and outgoings 修葺及支出方面的免税额 y {PUklq  
allowance to debtor 给债务人的津贴 #3WKm*T/  
alteration of capital 资本更改 g AZe&"K  
alternate trustee 候补受托人 zZ11J0UI  
amalgamation 合并 /eI]!a  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 m
[t4XK  
ambit of charges 征税范围；收费范围 ; wpX  
amended valuation 经修订的估值 /`b(} m  
American Commodities Exchange 美国商品交易所 R3`h$`G  
American Express Bank Limited 美国运通银行 l)^sE)  
American Stock Exchange 美国证券交易所 HLYTt)f}  
amortization 摊销 OlwORtWzZ  
amount due from banks 存放银行同业的款项 |'R^\M Q  
amount due from banks abroad 存放海外银行同业的款项 -? |-ux  
amount due from holding companies 控股公司欠款 4*vV9*'!  
amount due from local banks 存放本港银行同业的款项 Y>l92=G  
amount due to banks 银行同业的存款 $0OWPC1  
amount due to banks abroad 海外银行同业的存款 A/%
+AH(  
amount due to holding companies 控股公司存款 A3Lfh6O  
amount due to local banks 本港银行同业的存款 d77->FX2  
amount due to outport banks 外埠银行同业的存款 jwe
^(U  
amount for note issue 发行纸币的款额 JO^E x1c  
amount of bond 担保契据的款额 NGYUZ\m  
amount of consideration 代价款额 2Kg+SLU[~  
amount of contribution 供款数额 NPFrn[M$  
amount of indebtedness 负债款额 6hvmp  
amount of principal of the loan 贷款本金额 6*({ZE  
amount of rates chargeable 应征差饷数额 7 z#Xf  
amount of share capital 股本额 AdWLa b;  
amount of sums assured 承保款额 r{Cbx#;  
amount of variation 变动幅度 qyx  '  
amount of vote 拨款数额 3S97hn{|=  
amount payable 应付款额 hA0g'X2eC  
amount receivable 应收款额 :4(.S<fH)-  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 P0 va=H  
analysis 分析 B"903g 1  
ancillary risk 附属风险 vp>,}nx4  
annual account 周年帐目；周年帐目报表；年度决算；年结 %v_w"2x;  
annual accounting date 年结日期 T,sArKBI  
annual allowance 每年免税额；年积金；年度津贴；年津 1syI%I1  
annual balance 年度余额 "0&+`7  
annual disposable income 每年可动用收入 +frkC| .  
annual estimates 周年预算 f.~-31  
annual fee 年费 c~0hu*&  
annual general meeting 周年大会 {);S6F$[3  
annual growth rate 年增率；每年增长率 jYv`kt  
annual long-term supplement 长期个案每年补助金 W_C#a'$  
annual pensionable emolument 可供计算退休金的年薪 <Kq4thR  
annual report 年报 C]xKdPQj%  
Annual Report on the Consumer Price Index 《消费物价指数年报》 (}|QSf:  
annual return 周年报表；周年申报表；每年报税表格 ,hV}wK!  
Annual Return Rules 《周年报表规则》 F_?aoP&5  
annual review of consumer prices 每年消费物价回顾 :JEzfI1  
annual roll-forward basis 逐年延展方式 )G a%Eg9  
annual salary 年薪 g
iDe  
annual statement 年度报表；年度决算表 !='?+Ysxs  
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 $GR 3tLzK:  
annuitant 年金受益人 SS/9fT"[  
annuity 年金 ,Qd;t  
annuity contract 年金合约 dCF!.  
annuity on human life 人寿年金 #})OnM^],  
antecedent debt 先前的债项 O=9mLI6  
ante-dated cheque 倒填日期支票 !D_Qat  
anticipated expenditure 预期开支 Fk(+S:{yQ  
anticipated net profit 预期纯利 ZP]l%6\.  
anticipated revenue 预期收入 3V,$FS]  
anti-inflation measure 反通货膨胀措施 RbY=OOQ  
anti-inflationary stance 反通货膨胀立场 3%g\)Cs  
apparent deficit 表面赤字 RwG@C|sG  
apparent financial solvency 表面偿债能力 AaVj^iy/X  
apparent partner 表面合伙人 [xTu29X.  
application for personal assessment 个人入息课税申请书 /]mfI&l+9  
application of fund 资金应用 |fJpX5W-l  
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 E&}@P0^  
appointed actuary 委任精算师 J`&*r;""V  
appointed auditor 委任核数师；委任审计师 rYp]RX>  
appointed trustee 委任的受托人 Q :<&<i=I  
appointer 委任人 .+;;-]})  
apportioned pro rata 按比例分摊 -*Voui
  
apportionment 分配；分摊 KqM!7  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 wVSk.OOB  
apportionment formula 分摊方程式 .ykCmznf*  
apportionment of estate duty 遗产税的分摊 YH0=YmU#X  
appraisal 估价；评估 3rF=u:r7c  
appreciable growth 可观增长 +zU[rhMk'  
appreciable impact 显着影响 K>"]*#aBv  
appreciable increase 可观增长 yJ\K\\]  
appreciation 增值；升值 IfK%i/J  
appreciation against other currencies 相对其他货币升值 PD-<D~7  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 XS L*e  
appreciation tax 增值税 }.nHT 0l  
appropriation 拨款；拨用；拨付 |wnXBKV(
  
appropriation account 拨款帐目 
^""Ss  
Appropriation Bill 拨款法案 o
j|\NlR  
appropriation-in-aid system 补助拨款办法 G(g.~|=EZ  
approved assets 核准资产 5#DtaVz  
approved basket stock 认可一篮子证券 7Vn;LW  
approved budget 核准预算 !9B`  
approved charitable donation 认可慈善捐款 ~^<ju6O'  
approved charitable institution 认可慈善机构 6AM-^S@  
approved currency 核准货币；认可货币 rq[+p  
approved estimates 核准预算 )L)jv
Cw,e  
approved estimates of expenditure 核准开支预算 i'[o,dbE  
approved overseas insurer 核准海外保险人 k>2tC<  
approved overseas trust company 核准海外信托公司 ,)S(SnCF  
approved pooled investment fund 核准汇集投资基金 +"u6+[E  
approved provident fund scheme 认可公积金计划 J% Cn  
approved provision 核准拨款 8PR1RCJ  
approved redeemable share 核准可赎回股份 NrHh(:  
approved regional stock 认可地区性证券 7a,/DI2o  
approved retirement scheme 认可退休金计划 7$z]oVbO'  
approved subordinated loan 核准附属贷款 BIBBp=+  
arbitrage 套戥；套汇；套利 5IwQ<V  
arbitrageur 套戥者；套汇者 j>OuNeo@4  
arbitrary amount 临时款项 0u3"$o'R  
arrangement 措施；安排；协定 9kpCn.rJ  
arrears 欠款 Y(qyuS3h~*  
arrears of pay 欠付薪酬 pb\W7G  
arrears of revenue 逾期未收税款；逾期未收的帐项 TQor-Cymz  
articles of association 组织章程；组织细则；组织章程细则 d0b`qk @4  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司  G2  
ascertainment of profit 确定利润 c]u^0X?&  
"Asia Clear" “亚洲结算系统”