[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 3!]S8Y*LQP  
allotment notice 股份配售通知；配股通知 <i}lP/U  
allotment of shares 股份分配 [wKnJu  
allowable 可获宽免；免税的 NJ" d`  
allowable business loss 可扣除的营业亏损 #bk[Zj&  
allowable expenses 可扣税的支出 dk}T&qZ~p  
allowance 免税额；津贴；备抵；准备金 Qy!*U%tG'  
allowance for debts 债项的免税额 ="X2AuK%1$  
allowance for depreciation by wear and tear 耗损折旧免税额 Hqsj5j2i  
allowance for funeral expenses 殡殓费的免税额 ibe#Y  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 =/_tQR~  
allowance for repairs and outgoings 修葺及支出方面的免税额 yffg_^fR  
allowance to debtor 给债务人的津贴 9k5$rK`  
alteration of capital 资本更改 EtVRnI@  
alternate trustee 候补受托人 )qxZHV  
amalgamation 合并 %=C49(/K_  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 DK-V3}`q}  
ambit of charges 征税范围；收费范围 Ih_2")d
  
amended valuation 经修订的估值 =Yd{PZ*fR  
American Commodities Exchange 美国商品交易所 +-8S,Rg@   
American Express Bank Limited 美国运通银行 GJ1ap^k  
American Stock Exchange 美国证券交易所 6[cC1a3r:  
amortization 摊销 ~CTe5PX c  
amount due from banks 存放银行同业的款项 urM=l5Sx  
amount due from banks abroad 存放海外银行同业的款项 fcDiYJC*  
amount due from holding companies 控股公司欠款 o{C7V*  
amount due from local banks 存放本港银行同业的款项 9a$\l2  
amount due to banks 银行同业的存款 -2D/RE7|  
amount due to banks abroad 海外银行同业的存款 IasWm/  
amount due to holding companies 控股公司存款 %z9lCTmy  
amount due to local banks 本港银行同业的存款 5]c\{G  
amount due to outport banks 外埠银行同业的存款 /i[1$/*  
amount for note issue 发行纸币的款额 >TKl`O  
amount of bond 担保契据的款额 [|5gw3y  
amount of consideration 代价款额 cs-wqxTX[$  
amount of contribution 供款数额 B 'AU~#d  
amount of indebtedness 负债款额 Ad:}i9-x  
amount of principal of the loan 贷款本金额 (=jztIZC
 
amount of rates chargeable 应征差饷数额 .kl.awT  
amount of share capital 股本额 VB}4#-dG?  
amount of sums assured 承保款额 $;J:kd;<  
amount of variation 变动幅度 t.s;dlx[@  
amount of vote 拨款数额 l KdY!j"  
amount payable 应付款额 0%W0vTvL  
amount receivable 应收款额 ]Yw/}GKB  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 :j<ij]rsI  
analysis 分析 5#Wy I#YNG  
ancillary risk 附属风险 ~;QzV?%  
annual account 周年帐目；周年帐目报表；年度决算；年结 /b;GC-"v  
annual accounting date 年结日期 j%q,]HCANh  
annual allowance 每年免税额；年积金；年度津贴；年津 Gg,&~ jHib  
annual balance 年度余额 R(1N]>  
annual disposable income 每年可动用收入 r@30y/C  
annual estimates 周年预算 SjmWl
f,  
annual fee 年费 :TZ </3Sw  
annual general meeting 周年大会 ,B'n0AO/'  
annual growth rate 年增率；每年增长率 4WAs_~  
annual long-term supplement 长期个案每年补助金 =/Lwprj  
annual pensionable emolument 可供计算退休金的年薪 n N_Ylw  
annual report 年报 (fTi1 I!  
Annual Report on the Consumer Price Index 《消费物价指数年报》 \F;  S  
annual return 周年报表；周年申报表；每年报税表格 /[FES78p  
Annual Return Rules 《周年报表规则》 R'z -#*[  
annual review of consumer prices 每年消费物价回顾 g'pB<?'E'  
annual roll-forward basis 逐年延展方式 o3ZqPk]al  
annual salary 年薪 5*#3v:l/9  
annual statement 年度报表；年度决算表 j@guB:0  
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 G@(ukt`0}  
annuitant 年金受益人  L7rEMq  
annuity 年金 -qDM(zR  
annuity contract 年金合约 P.t0o~hoK;  
annuity on human life 人寿年金 vNn$dc  
antecedent debt 先前的债项
k@Q>(`  
ante-dated cheque 倒填日期支票 QqdVN3#1z  
anticipated expenditure 预期开支 I;5:jT`  
anticipated net profit 预期纯利 9x]yu6  
anticipated revenue 预期收入 uO{' eT~  
anti-inflation measure 反通货膨胀措施 I
7-6|J@#^  
anti-inflationary stance 反通货膨胀立场 *ak"}s  
apparent deficit 表面赤字 P.>5`^  
apparent financial solvency 表面偿债能力 G,-x+e"  
apparent partner 表面合伙人 0{k*SCN#  
application for personal assessment 个人入息课税申请书 713)D4y}  
application of fund 资金应用 `*ml/% \  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 >>I~v)a>w  
appointed actuary 委任精算师 m`lxQik  
appointed auditor 委任核数师；委任审计师 ([Da*Tk*  
appointed trustee 委任的受托人 OGGuVY  
appointer 委任人 CW . O"_  
apportioned pro rata 按比例分摊 hAvX{]  
apportionment 分配；分摊 k0>]7t$L  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 wQR0R~|M  
apportionment formula 分摊方程式 ^;DbIo\6H  
apportionment of estate duty 遗产税的分摊 bmd3fJb`r  
appraisal 估价；评估 WvVf+|Km  
appreciable growth 可观增长 (q+EP(Q  
appreciable impact 显着影响 UPr8Q^wm  
appreciable increase 可观增长 PpWn+''M  
appreciation 增值；升值 +}Q@
{@5w  
appreciation against other currencies 相对其他货币升值 vbMt}bM(GD  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升  cq,8^o&  
appreciation tax 增值税 &"/IV$H  
appropriation 拨款；拨用；拨付 c%O8h  
appropriation account 拨款帐目 T!3_Q/~^r  
Appropriation Bill 拨款法案  dl;  
appropriation-in-aid system 补助拨款办法 _rIFwT1]  
approved assets 核准资产 ;qwNM~  
approved basket stock 认可一篮子证券 Z^l!#"\4m  
approved budget 核准预算 Hp1n*0%dZ&  
approved charitable donation 认可慈善捐款 @`S8d%6P  
approved charitable institution 认可慈善机构 dZ i?Z  
approved currency 核准货币；认可货币 mq!_/3  
approved estimates 核准预算 +^tw@b  
approved estimates of expenditure 核准开支预算 ]$xN`O4W{  
approved overseas insurer 核准海外保险人 `a:L%Ex  
approved overseas trust company 核准海外信托公司 h}@)oSX }  
approved pooled investment fund 核准汇集投资基金 nApkK1?  
approved provident fund scheme 认可公积金计划 P{ {U  
approved provision 核准拨款 Q ,6 [  
approved redeemable share 核准可赎回股份 9! 6\8  
approved regional stock 认可地区性证券 H6! <y-
  
approved retirement scheme 认可退休金计划 Ljq!\D  
approved subordinated loan 核准附属贷款 ,f2tG+P  
arbitrage 套戥；套汇；套利 9p '#a:  
arbitrageur 套戥者；套汇者 !5escR!\D  
arbitrary amount 临时款项 Qin;{8I0  
arrangement 措施；安排；协定 S` v+rQjW  
arrears 欠款 -0R;C`(!  
arrears of pay 欠付薪酬 yccF#zU  
arrears of revenue 逾期未收税款；逾期未收的帐项 di,?`  
articles of association 组织章程；组织细则；组织章程细则 WUesT A>  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 Gi*GFv%xB  
ascertainment of profit 确定利润 ZUiInO  
"Asia Clear" “亚洲结算系统”