[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 B1JdkL 3h  
allotment notice 股份配售通知；配股通知 <G{m=  
allotment of shares 股份分配 <O?iJ=$  
allowable 可获宽免；免税的 bAeC=?U  
allowable business loss 可扣除的营业亏损 Va\dMv-b  
allowable expenses 可扣税的支出 MJV)| 2C  
allowance 免税额；津贴；备抵；准备金 Y;p _ff  
allowance for debts 债项的免税额 j=r`[Bm  
allowance for depreciation by wear and tear 耗损折旧免税额 |J'@-*5?[8  
allowance for funeral expenses 殡殓费的免税额 5iz]3]}%  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 K\nN2y  
allowance for repairs and outgoings 修葺及支出方面的免税额  3p"VmO  
allowance to debtor 给债务人的津贴 CK 3]]{  
alteration of capital 资本更改 S WVeUL#5  
alternate trustee 候补受托人 VThcG( NF  
amalgamation 合并 @T._   
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 wRgmw 4  
ambit of charges 征税范围；收费范围 (8qMF{  
amended valuation 经修订的估值 kT Ab <  
American Commodities Exchange 美国商品交易所 m(s(2 wq"f  
American Express Bank Limited 美国运通银行 M3odyO(  
American Stock Exchange 美国证券交易所 'LpJ :Th  
amortization 摊销 bA@!0,m  
amount due from banks 存放银行同业的款项 93XTumpV  
amount due from banks abroad 存放海外银行同业的款项 %UI.E=`n  
amount due from holding companies 控股公司欠款 3DV';  
amount due from local banks 存放本港银行同业的款项 Y _m4:9p  
amount due to banks 银行同业的存款 _~&6Kb^*  
amount due to banks abroad 海外银行同业的存款 u&/q7EBfP  
amount due to holding companies 控股公司存款 1Zx|
SBF  
amount due to local banks 本港银行同业的存款 T,@.RF  
amount due to outport banks 外埠银行同业的存款 P_B#  
amount for note issue 发行纸币的款额 Al0
9R,I;  
amount of bond 担保契据的款额 L$cNxz0$  
amount of consideration 代价款额 -X'HZ\)  
amount of contribution 供款数额 9AD`,]b  
amount of indebtedness 负债款额 6b~Zv$5^Y-  
amount of principal of the loan 贷款本金额 ^o_2=91  
amount of rates chargeable 应征差饷数额 bTHKMaGWC  
amount of share capital 股本额 "fdgBso  
amount of sums assured 承保款额 8B JxD<  
amount of variation 变动幅度 UQ:H3  
amount of vote 拨款数额 );_g2=:#  
amount payable 应付款额 S(
.AE@U  
amount receivable 应收款额 {UX?z?0T
 
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 &M,a+|yuY  
analysis 分析 <|cnQj*  
ancillary risk 附属风险 }=z_3JfO  
annual account 周年帐目；周年帐目报表；年度决算；年结 [4"1TyW  
annual accounting date 年结日期 QM2Y?."#  
annual allowance 每年免税额；年积金；年度津贴；年津 PEac0rSW  
annual balance 年度余额 PUV)w\!&is  
annual disposable income 每年可动用收入 :'91qA%Wr  
annual estimates 周年预算 = I,O+^  
annual fee 年费 svCD&~|K#  
annual general meeting 周年大会 K 4QJDC8  
annual growth rate 年增率；每年增长率 KtchKpv  
annual long-term supplement 长期个案每年补助金 [9(tIb!x  
annual pensionable emolument 可供计算退休金的年薪 jl;_lcO  
annual report 年报 "~(qp_AI  
Annual Report on the Consumer Price Index 《消费物价指数年报》 btHN  
annual return 周年报表；周年申报表；每年报税表格 S<rdPS*P  
Annual Return Rules 《周年报表规则》 GwQW I]  
annual review of consumer prices 每年消费物价回顾 |iKk'Rta4  
annual roll-forward basis 逐年延展方式 I|9(*tq)  
annual salary 年薪 ye:pGa w  
annual statement 年度报表；年度决算表 +~?ze,Di  
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 f uQbDb&  
annuitant 年金受益人 a yn6k=F  
annuity 年金
C93BK)$}  
annuity contract 年金合约 P?p>'avP  
annuity on human life 人寿年金 <nlZ?~
%}  
antecedent debt 先前的债项 rl4B(NZi}  
ante-dated cheque 倒填日期支票 M(|Qvh{Q6  
anticipated expenditure 预期开支 u?5d%]*  
anticipated net profit 预期纯利 gyj.M`+y  
anticipated revenue 预期收入 1rKKph  
anti-inflation measure 反通货膨胀措施 i]J*lM7'  
anti-inflationary stance 反通货膨胀立场 {a^A-Xh[u  
apparent deficit 表面赤字 |I-;CoAg  
apparent financial solvency 表面偿债能力 5Ds/^fA  
apparent partner 表面合伙人 $R(?@B(  
application for personal assessment 个人入息课税申请书 B4yU}v  
application of fund 资金应用 aDmyr_f$  
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 ZUP\)[~  
appointed actuary 委任精算师 =}>wxO  
appointed auditor 委任核数师；委任审计师 IROX]f}r(  
appointed trustee 委任的受托人 1^XuH('  
appointer 委任人 r8g4NsRVtv  
apportioned pro rata 按比例分摊 \95qH,w)T  
apportionment 分配；分摊 =M'M/vKD  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 rqW[B/a{  
apportionment formula 分摊方程式 $&~/`MxE  
apportionment of estate duty 遗产税的分摊 <~;
;iM6  
appraisal 估价；评估 QA>(}u\+  
appreciable growth 可观增长 (XA=d 4  
appreciable impact 显着影响 IhnHNY]<g  
appreciable increase 可观增长 b~fX=!M  
appreciation 增值；升值 Lh3>xZy"-z  
appreciation against other currencies 相对其他货币升值 %|E'cdvkX  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 Mx{VN P  
appreciation tax 增值税 ^ CVhV  
appropriation 拨款；拨用；拨付 ?T=]? [  
appropriation account 拨款帐目 J@D5C4>i  
Appropriation Bill 拨款法案 .w2QiJ  
appropriation-in-aid system 补助拨款办法 b?9c\-}  
approved assets 核准资产 #=F"PhiX`  
approved basket stock 认可一篮子证券 [p[nK=&r  
approved budget 核准预算 :W]?6=  
approved charitable donation 认可慈善捐款 ^,u0kMG5l  
approved charitable institution 认可慈善机构 +13h*  
approved currency 核准货币；认可货币 Y $xO&\&)  
approved estimates 核准预算 ASmMj;>UM  
approved estimates of expenditure 核准开支预算 KilgeN
:  
approved overseas insurer 核准海外保险人 [M>Md-pj  
approved overseas trust company 核准海外信托公司 Rs_0xh  
approved pooled investment fund 核准汇集投资基金 GslUN% UJr  
approved provident fund scheme 认可公积金计划 w1HE^ /  
approved provision 核准拨款 ,:g.B\'Q  
approved redeemable share 核准可赎回股份 PN9^ sLx=  
approved regional stock 认可地区性证券 vzV,} S*c  
approved retirement scheme 认可退休金计划 #p&&w1  
approved subordinated loan 核准附属贷款 -c-af%xD  
arbitrage 套戥；套汇；套利 +Go(y S  
arbitrageur 套戥者；套汇者 ].F
7. zi  
arbitrary amount 临时款项 @(>XSTh9  
arrangement 措施；安排；协定 1Vq]4_09g1  
arrears 欠款 X"WKgC g$  
arrears of pay 欠付薪酬 jv$Y]nf  
arrears of revenue 逾期未收税款；逾期未收的帐项 +Qy*s1fit  
articles of association 组织章程；组织细则；组织章程细则 o ?nlnoe  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 r~cmrLQa  
ascertainment of profit 确定利润 ,XT#V\qne  
"Asia Clear" “亚洲结算系统”