[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 s u]x  
allotment notice 股份配售通知；配股通知 9$7tB  
allotment of shares 股份分配 eyK=F:GO  
allowable 可获宽免；免税的 (rV#EA+6[`  
allowable business loss 可扣除的营业亏损 .du FMJl  
allowable expenses 可扣税的支出 ..RCR_DIp  
allowance 免税额；津贴；备抵；准备金 i;!#:JX  
allowance for debts 债项的免税额 AW;"` ].  
allowance for depreciation by wear and tear 耗损折旧免税额 %lsk>V  
allowance for funeral expenses 殡殓费的免税额 ^mbpt`@  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 DDh$n?2fd  
allowance for repairs and outgoings 修葺及支出方面的免税额 j}NGyS" =  
allowance to debtor 给债务人的津贴 ||TKo967]  
alteration of capital 资本更改 ~3bn?'`  
alternate trustee 候补受托人 *I7$\0Q  
amalgamation 合并 QGE)Xn#_bN  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 9$F '*{8  
ambit of charges 征税范围；收费范围 Y@'ug N|[C  
amended valuation 经修订的估值 N0EJHS,>e  
American Commodities Exchange 美国商品交易所 i,jPULzyjk  
American Express Bank Limited 美国运通银行 Gz)]1Z{%$  
American Stock Exchange 美国证券交易所 $ftcYBZa  
amortization 摊销 I9GRSm;0<  
amount due from banks 存放银行同业的款项 yZJR7+  
amount due from banks abroad 存放海外银行同业的款项 ni$7)YcF  
amount due from holding companies 控股公司欠款 ,&$w*D%  
amount due from local banks 存放本港银行同业的款项 V$O{s~@ti  
amount due to banks 银行同业的存款 |Rk$u  
amount due to banks abroad 海外银行同业的存款 6@_Vg~=S  
amount due to holding companies 控股公司存款 NsYeg&>`  
amount due to local banks 本港银行同业的存款 H6Q1r[(B  
amount due to outport banks 外埠银行同业的存款 ^DZ(T+q,  
amount for note issue 发行纸币的款额 wmu#@Hf/[h  
amount of bond 担保契据的款额 /L,VZ?CmtK  
amount of consideration 代价款额 " ]|I;I"b  
amount of contribution 供款数额 fyat-wbb  
amount of indebtedness 负债款额 $agd9z,&m  
amount of principal of the loan 贷款本金额 -s Iji)t  
amount of rates chargeable 应征差饷数额 Y'6GY*dL  
amount of share capital 股本额 Y/Yp+W6n  
amount of sums assured 承保款额 M5DW!^  
amount of variation 变动幅度 :

n36}VG|  
amount of vote 拨款数额 :G?6Hl)~)  
amount payable 应付款额 A i`  
amount receivable 应收款额 bbevy!m
 
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 ZsjDe{TH  
analysis 分析 F.:B_t  
ancillary risk 附属风险 Z
6G>j  
annual account 周年帐目；周年帐目报表；年度决算；年结 IN2FO/Y@  
annual accounting date 年结日期 (xnXM}M&2Y  
annual allowance 每年免税额；年积金；年度津贴；年津 i^LLKx7M&  
annual balance 年度余额 4f+R}Ee7  
annual disposable income 每年可动用收入 Cf#[E~24  
annual estimates 周年预算 `em}vdY  
annual fee 年费 6`$HBX%.K  
annual general meeting 周年大会 x O` #a=  
annual growth rate 年增率；每年增长率 [43:E*\$  
annual long-term supplement 长期个案每年补助金 y#-mj,e  
annual pensionable emolument 可供计算退休金的年薪 v6B}ov[Y2  
annual report 年报 <4!SQgL  
Annual Report on the Consumer Price Index 《消费物价指数年报》 e)I-|Q4^%  
annual return 周年报表；周年申报表；每年报税表格 cTW3\S=  
Annual Return Rules 《周年报表规则》 6J3:[7k=&  
annual review of consumer prices 每年消费物价回顾 ]=T`8)_r)  
annual roll-forward basis 逐年延展方式 [0v`E5  
annual salary 年薪 P9j[ NEV  
annual statement 年度报表；年度决算表 FOz7W  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 EMyMed_  
annuitant 年金受益人 }F'B!8n  
annuity 年金 md8r"  
annuity contract 年金合约 8Io--Ew3  
annuity on human life 人寿年金 =?Y%w%2  
antecedent debt 先前的债项 .6I*=qv)NA  
ante-dated cheque 倒填日期支票 Dk$[b9b  
anticipated expenditure 预期开支 rv/O^aL`Y  
anticipated net profit 预期纯利 ZuV/!9qU  
anticipated revenue 预期收入 FM\yf]'  
anti-inflation measure 反通货膨胀措施 X"yj
sk
 
anti-inflationary stance 反通货膨胀立场 P{qi>FJqe  
apparent deficit 表面赤字 "5\<.  
apparent financial solvency 表面偿债能力  [o]^\ay  
apparent partner 表面合伙人 =b+W*vUAw  
application for personal assessment 个人入息课税申请书 r= 8(n<;Co  
application of fund 资金应用 |L XYF$  
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 rp*f)rJ  
appointed actuary 委任精算师 1_}* aQ  
appointed auditor 委任核数师；委任审计师 NE Br)~  
appointed trustee 委任的受托人 ,dhSc<:LT  
appointer 委任人 R7xKVS_MP  
apportioned pro rata 按比例分摊 y_bb//IAG  
apportionment 分配；分摊 5$C4Ui{<E'  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 CF|c4oY82  
apportionment formula 分摊方程式 7]}n0*fe  
apportionment of estate duty 遗产税的分摊 u(W
%snl  
appraisal 估价；评估 O
y>u/g~  
appreciable growth 可观增长 E .2 b@  
appreciable impact 显着影响 2, bo  
appreciable increase 可观增长 *`]LbS  
appreciation 增值；升值 [~cb&6|M  
appreciation against other currencies 相对其他货币升值 Y](kMNUSg  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 zd1X(e<|{  
appreciation tax 增值税 [kfLT::mT  
appropriation 拨款；拨用；拨付 FbxrBM  
appropriation account 拨款帐目 p$r=jF&  
Appropriation Bill 拨款法案 \4;}S&`k  
appropriation-in-aid system 补助拨款办法 7A!E~/nSC  
approved assets 核准资产 Gn}G$uk61  
approved basket stock 认可一篮子证券 ^HpUbZpat)  
approved budget 核准预算 &DnX6%2  
approved charitable donation 认可慈善捐款 RRGo$  
approved charitable institution 认可慈善机构 E3IB> f  
approved currency 核准货币；认可货币 !`j}%!K!  
approved estimates 核准预算 Uy8r !9O  
approved estimates of expenditure 核准开支预算 [l;9](\8O  
approved overseas insurer 核准海外保险人 i9KQpWG:  
approved overseas trust company 核准海外信托公司 >fCz,.L  
approved pooled investment fund 核准汇集投资基金 N_AAhD  
approved provident fund scheme 认可公积金计划 4.?tP7UE  
approved provision 核准拨款 v[S>   
approved redeemable share 核准可赎回股份 >hg?!jMjrr  
approved regional stock 认可地区性证券 O3Jp:.
ps  
approved retirement scheme 认可退休金计划 
DI/yHs  
approved subordinated loan 核准附属贷款 mJjd2a"vi  
arbitrage 套戥；套汇；套利 N kWU5E!  
arbitrageur 套戥者；套汇者 x'Uv;mGo  
arbitrary amount 临时款项 xiv1y4(%  
arrangement 措施；安排；协定 aZK%?c  
arrears 欠款 .2y2Qm  
arrears of pay 欠付薪酬 '`.bmiM  
arrears of revenue 逾期未收税款；逾期未收的帐项 |7 .WP;1  
articles of association 组织章程；组织细则；组织章程细则 IhIPy~Hgt  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 ~N2<-~=si  
ascertainment of profit 确定利润 lJe=z  
"Asia Clear" “亚洲结算系统”