[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 ]+O];*T  
allotment notice 股份配售通知；配股通知 ^J3\ U{B  
allotment of shares 股份分配 bq 5tEn  
allowable 可获宽免；免税的 &?\
h[3  
allowable business loss 可扣除的营业亏损 #wH<W5gSZ  
allowable expenses 可扣税的支出 @}:}7R6  
allowance 免税额；津贴；备抵；准备金 f(Q-W6  
allowance for debts 债项的免税额 1df}gG  
allowance for depreciation by wear and tear 耗损折旧免税额 -`FPR4;  
allowance for funeral expenses 殡殓费的免税额 gz6BfHQG  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 Xk[;MZ[  
allowance for repairs and outgoings 修葺及支出方面的免税额 GQXN1R   
allowance to debtor 给债务人的津贴 tmF->~|  
alteration of capital 资本更改 uop|8n1  
alternate trustee 候补受托人 PDaD:}9  
amalgamation 合并 W]p)}#FR  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 J_A+)_  
ambit of charges 征税范围；收费范围 {7!WtH;-  
amended valuation 经修订的估值 V3&_ST  
American Commodities Exchange 美国商品交易所 ^sxcBG  
American Express Bank Limited 美国运通银行 5tMp@$F\{[  
American Stock Exchange 美国证券交易所 z_vFf
0  
amortization 摊销 Rckqr7q  
amount due from banks 存放银行同业的款项 .Ua|KKK C  
amount due from banks abroad 存放海外银行同业的款项 n gA&PU  
amount due from holding companies 控股公司欠款 F+r3~T%  
amount due from local banks 存放本港银行同业的款项 
Td%[ -  
amount due to banks 银行同业的存款 J%c4-'l  
amount due to banks abroad 海外银行同业的存款 %dMq'j  
amount due to holding companies 控股公司存款 fI@4 v\  
amount due to local banks 本港银行同业的存款
=ja(;uC  
amount due to outport banks 外埠银行同业的存款 Wh4`Iv \.  
amount for note issue 发行纸币的款额 Op^r}7
 
amount of bond 担保契据的款额 )0Av:
eF-+  
amount of consideration 代价款额 .^BL7  
amount of contribution 供款数额 y'ULhDgq^B  
amount of indebtedness 负债款额 IM:*uv  
amount of principal of the loan 贷款本金额 YK Nz[x$|  
amount of rates chargeable 应征差饷数额 =H&@9=D*  
amount of share capital 股本额
 qOO2@c  
amount of sums assured 承保款额 SB R=  
amount of variation 变动幅度 N0EJHS,>e  
amount of vote 拨款数额 |V#h "s  
amount payable 应付款额 bgs2~50  
amount receivable 应收款额 4$D:<8B  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 gZQ,br*  
analysis 分析 5(kRFb'31F  
ancillary risk 附属风险 O4xV "\  
annual account 周年帐目；周年帐目报表；年度决算；年结 ,&$w*D%  
annual accounting date 年结日期 V$O{s~@ti  
annual allowance 每年免税额；年积金；年度津贴；年津 |Rk$u  
annual balance 年度余额 6@_Vg~=S  
annual disposable income 每年可动用收入 NsYeg&>`  
annual estimates 周年预算 jFYv4!\ju  
annual fee 年费 o)<c1\q  
annual general meeting 周年大会 /(-X[[V  
annual growth rate 年增率；每年增长率 Wt2+D{@8  
annual long-term supplement 长期个案每年补助金 p-QD(+@M  
annual pensionable emolument 可供计算退休金的年薪 S7SD$+fX  
annual report 年报 ghq#-N/t  
Annual Report on the Consumer Price Index 《消费物价指数年报》 @m14x}H  
annual return 周年报表；周年申报表；每年报税表格 oW]~\vp^0  
Annual Return Rules 《周年报表规则》 h\GlyH~  
annual review of consumer prices 每年消费物价回顾 %G!BbXlz  
annual roll-forward basis 逐年延展方式 <=KtRE>$  
annual salary 年薪 Z3Le?cMt^  
annual statement 年度报表；年度决算表 Q)oO*CnM!-  
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 )sg@HFhY'  
annuitant 年金受益人 =#qf0  
annuity 年金 RM2<%$  
annuity contract 年金合约 8jyg1NN D  
annuity on human life 人寿年金 D&KD5_Sw  
antecedent debt 先前的债项 !o A,^4(  
ante-dated cheque 倒填日期支票 ! Ff/RRo  
anticipated expenditure 预期开支 nRKh
|B)  
anticipated net profit 预期纯利 9L+dN%C  
anticipated revenue 预期收入 78't"2>  
anti-inflation measure 反通货膨胀措施 B16,c9[  
anti-inflationary stance 反通货膨胀立场 fg1_D  
apparent deficit 表面赤字 (h;4irfX  
apparent financial solvency 表面偿债能力 5x";}Vp>P  
apparent partner 表面合伙人
~5e)h_y  
application for personal assessment 个人入息课税申请书 m4FT^^3yE  
application of fund 资金应用 k`H#u,&  
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 9Yg=4>#$  
appointed actuary 委任精算师 0zR4Kj7EE  
appointed auditor 委任核数师；委任审计师 96Kv!  
appointed trustee 委任的受托人 $J8?!Xg  
appointer 委任人 t)Q6A@$:  
apportioned pro rata 按比例分摊 U#3Y3EdF<  
apportionment 分配；分摊 Lw EI   
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 /Q Xq<NG  
apportionment formula 分摊方程式 ~Dsz9 f  
apportionment of estate duty 遗产税的分摊 BfmSM9  
appraisal 估价；评估 eq)8V x0  
appreciable growth 可观增长 4\*!]5i  
appreciable impact 显着影响 'urn5[i  
appreciable increase 可观增长 iXl6XwWT%8  
appreciation 增值；升值 Kfho:e,  
appreciation against other currencies 相对其他货币升值 cfn\De%.  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 wm> I;|gA)  
appreciation tax 增值税 tz{W69k+  
appropriation 拨款；拨用；拨付 )
%D2JC  
appropriation account 拨款帐目 59eq"08  
Appropriation Bill 拨款法案  c=?=u  
appropriation-in-aid system 补助拨款办法 . e' vc  
approved assets 核准资产 d;GF<bz  
approved basket stock 认可一篮子证券 xE+Nz5F  
approved budget 核准预算 r= 8(n<;Co  
approved charitable donation 认可慈善捐款 |L XYF$  
approved charitable institution 认可慈善机构 rp*f)rJ  
approved currency 核准货币；认可货币 D@:w/W  
approved estimates 核准预算 ZMs$C3  
approved estimates of expenditure 核准开支预算 Er; @nOyD  
approved overseas insurer 核准海外保险人 8*O ]   
approved overseas trust company 核准海外信托公司 @I
{v  
approved pooled investment fund 核准汇集投资基金 o#wDA0T  
approved provident fund scheme 认可公积金计划 BJzNh>-#=  
approved provision 核准拨款 ESdjDg$[u  
approved redeemable share 核准可赎回股份 Qs24b   
approved regional stock 认可地区性证券 4L'dV  
approved retirement scheme 认可退休金计划 }cDw9;~D  
approved subordinated loan 核准附属贷款 N 2|?I(\B  
arbitrage 套戥；套汇；套利 q}vz]L&o  
arbitrageur 套戥者；套汇者 `Mj>t(  
arbitrary amount 临时款项 6$#p}nE  
arrangement 措施；安排；协定 ".Lwq_  
arrears 欠款 EyJWi<  
arrears of pay 欠付薪酬 7g'jg7  
arrears of revenue 逾期未收税款；逾期未收的帐项 ,9T-\)sT  
articles of association 组织章程；组织细则；组织章程细则 DIx!S w7EC  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 TiiMX  
ascertainment of profit 确定利润 9b KK  
"Asia Clear" “亚洲结算系统”