[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 c;13V(Djy  
allotment notice 股份配售通知；配股通知 ^c-8~r|y,  
allotment of shares 股份分配 GGQ%/i]:  
allowable 可获宽免；免税的
^7Hwpn7E  
allowable business loss 可扣除的营业亏损 0ap_tCY  
allowable expenses 可扣税的支出 $0mR_pA\fW  
allowance 免税额；津贴；备抵；准备金 z]%c6ty  
allowance for debts 债项的免税额 <3)k M&.B  
allowance for depreciation by wear and tear 耗损折旧免税额 \`:nmFO(9  
allowance for funeral expenses 殡殓费的免税额 &}y?Lt  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 +v.<Fw2k#  
allowance for repairs and outgoings 修葺及支出方面的免税额 V'q?+p] a  
allowance to debtor 给债务人的津贴 Hh1]\4D,4  
alteration of capital 资本更改 x<'<E@jpU;  
alternate trustee 候补受托人 z8@[]6cW  
amalgamation 合并 v:1DNR4  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 4F`&W*x  
ambit of charges 征税范围；收费范围 D^Gs_z$['  
amended valuation 经修订的估值 T
2ZB(B D  
American Commodities Exchange 美国商品交易所 +L,V_z  
American Express Bank Limited 美国运通银行 GyZpdp!  
American Stock Exchange 美国证券交易所 bl3?C  
amortization 摊销 k6$Ft.0d1Z  
amount due from banks 存放银行同业的款项 VrIR!9% :  
amount due from banks abroad 存放海外银行同业的款项 >lV'}0u)  
amount due from holding companies 控股公司欠款 rHa*WA;TE  
amount due from local banks 存放本港银行同业的款项 &E+mXEve  
amount due to banks 银行同业的存款 c<a)Yq f"]  
amount due to banks abroad 海外银行同业的存款 PNs*+/-S  
amount due to holding companies 控股公司存款 t+ vz=`  
amount due to local banks 本港银行同业的存款 SYd6D@^2j  
amount due to outport banks 外埠银行同业的存款 67g"8R#.V  
amount for note issue 发行纸币的款额 0g`$ Dap  
amount of bond 担保契据的款额 sW,JnR  
amount of consideration 代价款额 W>j@E|m$  
amount of contribution 供款数额
idNra#  
amount of indebtedness 负债款额 N`HiNb [  
amount of principal of the loan 贷款本金额 @Cml^v@`L  
amount of rates chargeable 应征差饷数额 |kGQ~:k+P  
amount of share capital 股本额 /& W&  
amount of sums assured 承保款额 %xv*#.<Vj  
amount of variation 变动幅度 ~JS B
Z@  
amount of vote 拨款数额 ^)UX#D3b  
amount payable 应付款额 NXCvS0/h  
amount receivable 应收款额 9vauCIfVC  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 CUN1.i<pk8  
analysis 分析 n'@*RvI:  
ancillary risk 附属风险 RG.wu6Av  
annual account 周年帐目；周年帐目报表；年度决算；年结 .%EYof  
annual accounting date 年结日期 B#G:aBCM  
annual allowance 每年免税额；年积金；年度津贴；年津 0T7
t.  
annual balance 年度余额 ri%j*Kn  
annual disposable income 每年可动用收入 X`fb\}~R(  
annual estimates 周年预算 "WzKJwFr  
annual fee 年费 }a%1$>sj  
annual general meeting 周年大会 >r3SF3XMq  
annual growth rate 年增率；每年增长率 q -s(2C  
annual long-term supplement 长期个案每年补助金 D&{CC  
annual pensionable emolument 可供计算退休金的年薪 O.DO,]Uh  
annual report 年报 DF>3)oTF  
Annual Report on the Consumer Price Index 《消费物价指数年报》 zd6F}2*6  
annual return 周年报表；周年申报表；每年报税表格 mxE
<  
Annual Return Rules 《周年报表规则》 G}Ko*:fWS  
annual review of consumer prices 每年消费物价回顾 #U(kK(uO  
annual roll-forward basis 逐年延展方式 
5ZX  
annual salary 年薪 v5F+@ug  
annual statement 年度报表；年度决算表 TM5 Y(Q*  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 aJQzM  
annuitant 年金受益人 5eiKMKW[  
annuity 年金 nb.|^O?  
annuity contract 年金合约 j5[Y0)pV\  
annuity on human life 人寿年金 O6ph_$nt.  
antecedent debt 先前的债项 nTl2F1(sV7  
ante-dated cheque 倒填日期支票 _=cU2  
anticipated expenditure 预期开支 RGL2S]UFs  
anticipated net profit 预期纯利 !QpOrg  
anticipated revenue 预期收入 nV`U{} x  
anti-inflation measure 反通货膨胀措施 pm=m~  
anti-inflationary stance 反通货膨胀立场 \zcR75  
apparent deficit 表面赤字 JOz4O  
apparent financial solvency 表面偿债能力 y 2)W"PuG  
apparent partner 表面合伙人 Z9.0#Jnu  
application for personal assessment 个人入息课税申请书 f^ja2.*%?  
application of fund 资金应用 O0FUJGuTS  
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 R nwFxFIQ  
appointed actuary 委任精算师 e#)NYcr6  
appointed auditor 委任核数师；委任审计师 d_Jj&:"l  
appointed trustee 委任的受托人 D4\[D8
pD  
appointer 委任人 tpblm|sW  
apportioned pro rata 按比例分摊
('{aOiSH  
apportionment 分配；分摊 l/,la]!T  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 ,5x#o  
apportionment formula 分摊方程式 9Z21|
5  
apportionment of estate duty 遗产税的分摊 HB{'MBs  
appraisal 估价；评估 bZ_TW9mq  
appreciable growth 可观增长 8{i O#C  
appreciable impact 显着影响 eyuyaSE  
appreciable increase 可观增长 wTD}c1J(  
appreciation 增值；升值 5rmU 9L  
appreciation against other currencies 相对其他货币升值 14"+ctq  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 $H)QUFyC  
appreciation tax 增值税 )3)7zulnXH  
appropriation 拨款；拨用；拨付 '$c9S [  
appropriation account 拨款帐目 v<t?t<|J  
Appropriation Bill 拨款法案 x
0b=r!Duu  
appropriation-in-aid system 补助拨款办法 @H<*|3J  
approved assets 核准资产 h!ogH >S~  
approved basket stock 认可一篮子证券 qvLh7]sbK:  
approved budget 核准预算 peF)U !`D  
approved charitable donation 认可慈善捐款 T-#4hY`  
approved charitable institution 认可慈善机构  yIcTc  
approved currency 核准货币；认可货币 xr{Ym99E$  
approved estimates 核准预算 y%X!l(gQ  
approved estimates of expenditure 核准开支预算 Rpv[rvK'  
approved overseas insurer 核准海外保险人 5.*,IedY  
approved overseas trust company 核准海外信托公司 d!UxFY@  
approved pooled investment fund 核准汇集投资基金 zPxR=0|  
approved provident fund scheme 认可公积金计划 ALy7D*Z]w  
approved provision 核准拨款 Q`W2\Kod]  
approved redeemable share 核准可赎回股份 ``P9f
d  
approved regional stock 认可地区性证券 vJaWHC$q  
approved retirement scheme 认可退休金计划 YrJUs]A  
approved subordinated loan 核准附属贷款 x1?mE)
n]  
arbitrage 套戥；套汇；套利 !\<a2>4$T  
arbitrageur 套戥者；套汇者 XPU>} 4{  
arbitrary amount 临时款项 I/XSW#  
arrangement 措施；安排；协定 9=~ZA{0J  
arrears 欠款 Pmo<t6  
arrears of pay 欠付薪酬 |? #JCG  
arrears of revenue 逾期未收税款；逾期未收的帐项 SDC'S]{ew  
articles of association 组织章程；组织细则；组织章程细则 ol*,&C:{  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 SAdE9L =d  
ascertainment of profit 确定利润 bD0l^?Hu!  
"Asia Clear" “亚洲结算系统”