[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 F F|FU<  
allotment notice 股份配售通知；配股通知 yrlf+tl  
allotment of shares 股份分配 /C6k+0ApMT  
allowable 可获宽免；免税的 t{.8|d@  
allowable business loss 可扣除的营业亏损 bdc&1I$  
allowable expenses 可扣税的支出 PBp^|t]E>  
allowance 免税额；津贴；备抵；准备金 }&[  
allowance for debts 债项的免税额 )/wk( O+  
allowance for depreciation by wear and tear 耗损折旧免税额 ?W)A  
allowance for funeral expenses 殡殓费的免税额 hK_LEwd;  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 D/Mi^5H)  
allowance for repairs and outgoings 修葺及支出方面的免税额 6#HK'7ClL  
allowance to debtor 给债务人的津贴
zaK#Z?V}  
alteration of capital 资本更改 <UQe.K"  
alternate trustee 候补受托人 _iir<}  
amalgamation 合并 N9v1[~ bv_  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 {62n7'U{  
ambit of charges 征税范围；收费范围 +Nt2 +Y:O  
amended valuation 经修订的估值 Ac<Phy-J  
American Commodities Exchange 美国商品交易所 s[w6FXt  
American Express Bank Limited 美国运通银行 ;oy-#p>N%  
American Stock Exchange 美国证券交易所 \Z+z?K O  
amortization 摊销 o}* hY"&  
amount due from banks 存放银行同业的款项 %*L:sTj(  
amount due from banks abroad 存放海外银行同业的款项 <OIIoB?t  
amount due from holding companies 控股公司欠款 6x%h6<#xh*  
amount due from local banks 存放本港银行同业的款项 ~V\D|W9  
amount due to banks 银行同业的存款 R~S
;sJ& c  
amount due to banks abroad 海外银行同业的存款 1q,{0s_kp  
amount due to holding companies 控股公司存款 <y?r!l=Am  
amount due to local banks 本港银行同业的存款 1*@'-mj  
amount due to outport banks 外埠银行同业的存款
&
M.66O@  
amount for note issue 发行纸币的款额 z{o' G3  
amount of bond 担保契据的款额 ]3X@ _NYj  
amount of consideration 代价款额 2(#7[mgPI  
amount of contribution 供款数额 i}B2R$Z3  
amount of indebtedness 负债款额 *U P@9D  
amount of principal of the loan 贷款本金额 !X;1}  
amount of rates chargeable 应征差饷数额 TzNn^ir=HX  
amount of share capital 股本额 {/ BT9|LI  
amount of sums assured 承保款额 Yq%9M=#k  
amount of variation 变动幅度 v~@pMA$(h  
amount of vote 拨款数额 USM4r!x  
amount payable 应付款额 @T'i/}nl  
amount receivable 应收款额 Q|D @Yd\  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 lXjXqk\  
analysis 分析 "O%gFye  
ancillary risk 附属风险 jAm3HI   
annual account 周年帐目；周年帐目报表；年度决算；年结 G}ob<`o| "  
annual accounting date 年结日期 )|DM~%$QM  
annual allowance 每年免税额；年积金；年度津贴；年津 qa0 yg8,<  
annual balance 年度余额 fvdU`*|n)  
annual disposable income 每年可动用收入 Jc|6&  
annual estimates 周年预算 e-"nB]n^/  
annual fee 年费 t3&LO~Ye  
annual general meeting 周年大会 v33dxZ'  
annual growth rate 年增率；每年增长率 9mmCp&~Z  
annual long-term supplement 长期个案每年补助金 6y9
t(m  
annual pensionable emolument 可供计算退休金的年薪 3tZ]4ms}  
annual report 年报 i03w1pSH,  
Annual Report on the Consumer Price Index 《消费物价指数年报》 j ~1B|,H  
annual return 周年报表；周年申报表；每年报税表格 '>' wK.  
Annual Return Rules 《周年报表规则》 Zw ^kmSL"  
annual review of consumer prices 每年消费物价回顾 TwVlg;  
annual roll-forward basis 逐年延展方式 ]Zyur`  
annual salary 年薪 ecCr6)  
annual statement 年度报表；年度决算表 4 :dH]  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 + EGD.S{  
annuitant 年金受益人 C i
 hAU"  
annuity 年金 o'f?YZ$.  
annuity contract 年金合约 |Y[wzDYV  
annuity on human life 人寿年金 JAQb{KefdO  
antecedent debt 先前的债项 (tZrw5@  
ante-dated cheque 倒填日期支票 Y[$!`);Ye  
anticipated expenditure 预期开支 *Of4o  
anticipated net profit 预期纯利 ZRg;/sX]  
anticipated revenue 预期收入 3P^sM1  
anti-inflation measure 反通货膨胀措施 s1h/}  
anti-inflationary stance 反通货膨胀立场 *22nVKi{  
apparent deficit 表面赤字 b{]z wpf  
apparent financial solvency 表面偿债能力 sU@nc!&Y@  
apparent partner 表面合伙人
Ct=-4  
application for personal assessment 个人入息课税申请书 sSi6wO$  
application of fund 资金应用 2L} SJUk*  
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 INi
]R^-  
appointed actuary 委任精算师 glF; eT  
appointed auditor 委任核数师；委任审计师 _;UE9S%  
appointed trustee 委任的受托人 !`M|C?b  
appointer 委任人 C@L$~iG  
apportioned pro rata 按比例分摊 3T!lA  
apportionment 分配；分摊 !=:$lzS^  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 Ndcg/d  
apportionment formula 分摊方程式 m/y2WlcRx  
apportionment of estate duty 遗产税的分摊 "t_-f7fS7  
appraisal 估价；评估 zOa_X~!@  
appreciable growth 可观增长 XAe%m
^  
appreciable impact 显着影响 .P MZX%*v  
appreciable increase 可观增长 J_v$YwE  
appreciation 增值；升值 0Pe>Es|^A#  
appreciation against other currencies 相对其他货币升值 8peDI7[|  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 (C@~3!AVa  
appreciation tax 增值税 8_6Q~  
appropriation 拨款；拨用；拨付 CS=qj-(  
appropriation account 拨款帐目 vc+ARgvH+  
Appropriation Bill 拨款法案 Y5FbU  
appropriation-in-aid system 补助拨款办法 D?8rO"  
approved assets 核准资产 2 m35R&  
approved basket stock 认可一篮子证券 $a"n1ou  
approved budget 核准预算 .NvQm]N0.  
approved charitable donation 认可慈善捐款 [
vH
v0"   
approved charitable institution 认可慈善机构 J~1r{5 V4{  
approved currency 核准货币；认可货币 /s[l-1zW  
approved estimates 核准预算 *i- _6s  
approved estimates of expenditure 核准开支预算 f/Hm{<BY  
approved overseas insurer 核准海外保险人 EVV
P]ND  
approved overseas trust company 核准海外信托公司 },>pDeX^P  
approved pooled investment fund 核准汇集投资基金 Tp-l^?O-p  
approved provident fund scheme 认可公积金计划 RQ'H$
r.7g  
approved provision 核准拨款 Y))u&*RuT0  
approved redeemable share 核准可赎回股份 ,XIz?R>;c  
approved regional stock 认可地区性证券
fe_yqIdk  
approved retirement scheme 认可退休金计划 /~Z?27F6@  
approved subordinated loan 核准附属贷款 $;/}?QY(  
arbitrage 套戥；套汇；套利  ?kZT I (  
arbitrageur 套戥者；套汇者 "E8zh|m o  
arbitrary amount 临时款项 7_mw% |m6@  
arrangement 措施；安排；协定 Z6_N$Z.A  
arrears 欠款 lI-L` x  
arrears of pay 欠付薪酬 ?}RSwl  
arrears of revenue 逾期未收税款；逾期未收的帐项 q|v(Edt|_[  
articles of association 组织章程；组织细则；组织章程细则 0LfU=X0#7  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 z(fAnn T?  
ascertainment of profit 确定利润 z-LB^kc8oQ  
"Asia Clear" “亚洲结算系统”