[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 \YsLVOv%:d  
allotment notice 股份配售通知；配股通知 2rS`ViicD  
allotment of shares 股份分配 Wr4Ob*2iD  
allowable 可获宽免；免税的 irGgo-x  
allowable business loss 可扣除的营业亏损 0j' Xi_uM  
allowable expenses 可扣税的支出  '^,|8A2  
allowance 免税额；津贴；备抵；准备金 -TNb=2en(  
allowance for debts 债项的免税额 "?"+1S  
allowance for depreciation by wear and tear 耗损折旧免税额 L@G~9{U>  
allowance for funeral expenses 殡殓费的免税额 A_5M
\iN\  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 "Y=4Y;5q  
allowance for repairs and outgoings 修葺及支出方面的免税额 ]sB%j@G  
allowance to debtor 给债务人的津贴 <bh!wf6;  
alteration of capital 资本更改 v%E!
   
alternate trustee 候补受托人 (.g?|c  
amalgamation 合并 >WY\P4)k  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 __-V_(/b,x  
ambit of charges 征税范围；收费范围 q]P$NeEiZ"  
amended valuation 经修订的估值 H4ancmy  
American Commodities Exchange 美国商品交易所 oUN;u*  
American Express Bank Limited 美国运通银行 &W>%E!F  
American Stock Exchange 美国证券交易所 YH0utc  
amortization 摊销 9aY}+hgb#  
amount due from banks 存放银行同业的款项 K5\;'.9M  
amount due from banks abroad 存放海外银行同业的款项 {6;S= 9E\
 
amount due from holding companies 控股公司欠款 \U HI%1^  
amount due from local banks 存放本港银行同业的款项 m Wh   
amount due to banks 银行同业的存款 )'$'?Fn  
amount due to banks abroad 海外银行同业的存款 l}9E0^AS  
amount due to holding companies 控股公司存款 5R*55@)  
amount due to local banks 本港银行同业的存款 _Xfn  
amount due to outport banks 外埠银行同业的存款 QbEb} Jt  
amount for note issue 发行纸币的款额 CVGQ<,KVW  
amount of bond 担保契据的款额 wv&%09U  
amount of consideration 代价款额 
"jP{m;p  
amount of contribution 供款数额 dpB\=  
amount of indebtedness 负债款额 1&utf0TX6q  
amount of principal of the loan 贷款本金额  dm{/  
amount of rates chargeable 应征差饷数额 0M;aTM  
amount of share capital 股本额 <;zcz[~  
amount of sums assured 承保款额 Q;2n  
amount of variation 变动幅度 GFYHt!&[\  
amount of vote 拨款数额 x:`"tJa  
amount payable 应付款额 !<4=@  
amount receivable 应收款额 !u=A9i!  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 R9^RG-x  
analysis 分析 rjw
P#  
ancillary risk 附属风险 _'U(q\ri  
annual account 周年帐目；周年帐目报表；年度决算；年结 Y|F~w~Cb  
annual accounting date 年结日期 3t:/Guyom8  
annual allowance 每年免税额；年积金；年度津贴；年津 )'ax
J  
annual balance 年度余额 70T{tB  
annual disposable income 每年可动用收入 ge$p/  
annual estimates 周年预算 ^:^8M4:  
annual fee 年费 #CNK [y  
annual general meeting 周年大会 >~rytg]f  
annual growth rate 年增率；每年增长率 $5J~4B"%3  
annual long-term supplement 长期个案每年补助金 ew|e66Tw$  
annual pensionable emolument 可供计算退休金的年薪 {3|h^h_R  
annual report 年报 Jm]P,jaLc  
Annual Report on the Consumer Price Index 《消费物价指数年报》 G!5~`v  
annual return 周年报表；周年申报表；每年报税表格 78F Ly7  
Annual Return Rules 《周年报表规则》 3KN})
*1  
annual review of consumer prices 每年消费物价回顾
i-`J+8|d  
annual roll-forward basis 逐年延展方式 1p COLC%1  
annual salary 年薪 FYX"q-Z  
annual statement 年度报表；年度决算表 u=PYm+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 !)LVZfQ0  
annuitant 年金受益人 'zfj`aqc  
annuity 年金 E6s)J -a  
annuity contract 年金合约 rFG_CC2  
annuity on human life 人寿年金 t4r%EP|Zt  
antecedent debt 先前的债项 CP6xyXOlPB  
ante-dated cheque 倒填日期支票 0z`-fQfK  
anticipated expenditure 预期开支 Q
<fDtf}  
anticipated net profit 预期纯利 =4:]V\o):'  
anticipated revenue 预期收入 ,O1/|Y
  
anti-inflation measure 反通货膨胀措施 *QP+p,L*  
anti-inflationary stance 反通货膨胀立场 6"u"B-cz  
apparent deficit 表面赤字 [F}_I me  
apparent financial solvency 表面偿债能力 2~)r,.,  
apparent partner 表面合伙人 ,*d<hBGbh  
application for personal assessment 个人入息课税申请书 +L|-W9"@3  
application of fund 资金应用 i6$q1*  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 [^eQGv[S  
appointed actuary 委任精算师 9?4:},FRmE  
appointed auditor 委任核数师；委任审计师 XywsjeI4  
appointed trustee 委任的受托人 "aJfW  
appointer 委任人 ja+PVf  
apportioned pro rata 按比例分摊 y}GFtRNG  
apportionment 分配；分摊 hmr2(f%U  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 P8n |MN  
apportionment formula 分摊方程式 y5`$Aa4~  
apportionment of estate duty 遗产税的分摊 ^/DP%^D  
appraisal 估价；评估 y.Y;<UGu  
appreciable growth 可观增长 3D2i32Y@!  
appreciable impact 显着影响 yp"h$  
appreciable increase 可观增长 :L5k#E"u  
appreciation 增值；升值 #B!<gA$/  
appreciation against other currencies 相对其他货币升值 {P!1VYs 5  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ,V.Bzf%=O  
appreciation tax 增值税 ,<!v!~Iy  
appropriation 拨款；拨用；拨付 }ISc^W) t  
appropriation account 拨款帐目 ytyB: # J  
Appropriation Bill 拨款法案 pMLTXqL  
appropriation-in-aid system 补助拨款办法 n+SHkrW  
approved assets 核准资产 "-:-!1;Ji  
approved basket stock 认可一篮子证券 r!y3VmJ'm  
approved budget 核准预算 dd:vQOF;  
approved charitable donation 认可慈善捐款 :fA|J!^b[  
approved charitable institution 认可慈善机构 QHgkfo  
approved currency 核准货币；认可货币 Vi'zSR28Z  
approved estimates 核准预算 uXo?  
approved estimates of expenditure 核准开支预算 w,eW?b  
approved overseas insurer 核准海外保险人 0rCQz3gh1  
approved overseas trust company 核准海外信托公司 vX<^x2~9(  
approved pooled investment fund 核准汇集投资基金 EClx+tz;`  
approved provident fund scheme 认可公积金计划 FG)(,?q  
approved provision 核准拨款 X|dlVNL8p  
approved redeemable share 核准可赎回股份 a9g~(#?a  
approved regional stock 认可地区性证券 <N,:w` g#  
approved retirement scheme 认可退休金计划 eNu]K,rT  
approved subordinated loan 核准附属贷款 \%|%C  
arbitrage 套戥；套汇；套利 e>g>)!F  
arbitrageur 套戥者；套汇者 PM`iqn)@  
arbitrary amount 临时款项 g+3_ $qIQ+  
arrangement 措施；安排；协定 vC!B}~ RG  
arrears 欠款 n<
e1=L  
arrears of pay 欠付薪酬 x,LYfy"0  
arrears of revenue 逾期未收税款；逾期未收的帐项 tui5?\  
articles of association 组织章程；组织细则；组织章程细则 Q)2i{\GPVn  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 -1}&\=8M  
ascertainment of profit 确定利润 ;.Y-e Q,  
"Asia Clear" “亚洲结算系统”