[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 oJa}NH   
allotment notice 股份配售通知；配股通知 S~/2Bw!2  
allotment of shares 股份分配 yrxX[Hg?@  
allowable 可获宽免；免税的 =Kj{wA O  
allowable business loss 可扣除的营业亏损 gX"-3w  
allowable expenses 可扣税的支出 )+N{D=YM  
allowance 免税额；津贴；备抵；准备金 ~Dt$}l-9  
allowance for debts 债项的免税额 pS$9mzY  
allowance for depreciation by wear and tear 耗损折旧免税额 2Mx\D  
allowance for funeral expenses 殡殓费的免税额 uWJJ\  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 DO~ D?/ia  
allowance for repairs and outgoings 修葺及支出方面的免税额 &~*](Ma  
allowance to debtor 给债务人的津贴 KElEGW  
alteration of capital 资本更改 k A3K  
alternate trustee 候补受托人 l8G1N[  
amalgamation 合并  +jhzE%  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 r D@*x
MW  
ambit of charges 征税范围；收费范围 6Z|h>H5a  
amended valuation 经修订的估值 _y4O2n[e  
American Commodities Exchange 美国商品交易所 }u
ma<b  
American Express Bank Limited 美国运通银行 p8'$@:M\  
American Stock Exchange 美国证券交易所 p_I^7 $  
amortization 摊销 |y^=(|eM  
amount due from banks 存放银行同业的款项 iqlb,8  
amount due from banks abroad 存放海外银行同业的款项 e@P(+.Ke  
amount due from holding companies 控股公司欠款 r d7p$e=i  
amount due from local banks 存放本港银行同业的款项 ."wF86jW|  
amount due to banks 银行同业的存款 ( v*xW.  
amount due to banks abroad 海外银行同业的存款 BL&AZv/T  
amount due to holding companies 控股公司存款 Jg$<2CR&  
amount due to local banks 本港银行同业的存款 %,WH*")  
amount due to outport banks 外埠银行同业的存款 !q+ #JW  
amount for note issue 发行纸币的款额 dFBFXy  
amount of bond 担保契据的款额 {D[6=\F  
amount of consideration 代价款额 fg LY{   
amount of contribution 供款数额 W5Jw^,iPd  
amount of indebtedness 负债款额 # Wi?I=,  
amount of principal of the loan 贷款本金额 1["i,8zB  
amount of rates chargeable 应征差饷数额 *H!BThf t4  
amount of share capital 股本额 $ 64up!  
amount of sums assured 承保款额 P")I)>Q6  
amount of variation 变动幅度 vv.E6D^x(  
amount of vote 拨款数额 N>(w+h+  
amount payable 应付款额 4'z)J1M  
amount receivable 应收款额 h^g0|p5  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 uE.BB#  
analysis 分析 =803rNe  
ancillary risk 附属风险 b- - tl@H  
annual account 周年帐目；周年帐目报表；年度决算；年结 eA7 Iv{M  
annual accounting date 年结日期 pa46,q&M  
annual allowance 每年免税额；年积金；年度津贴；年津 Cn/WNCzst&  
annual balance 年度余额 _^W;J/H e  
annual disposable income 每年可动用收入 %
tP*
_d:  
annual estimates 周年预算 H^|TV]^;N  
annual fee 年费 Mz&/.A  
annual general meeting 周年大会 t,r]22I,`  
annual growth rate 年增率；每年增长率 D^4nT,&8  
annual long-term supplement 长期个案每年补助金 ) ( YNNu  
annual pensionable emolument 可供计算退休金的年薪 X&WP.n)   
annual report 年报 bk d`7(r  
Annual Report on the Consumer Price Index 《消费物价指数年报》 E!ndXz 59  
annual return 周年报表；周年申报表；每年报税表格 v \i"-KH  
Annual Return Rules 《周年报表规则》 l Xa/5QKC  
annual review of consumer prices 每年消费物价回顾 2VRGTx  
annual roll-forward basis 逐年延展方式 t.8r~2(?  
annual salary 年薪 'Ou C[$Z  
annual statement 年度报表；年度决算表 &jqylX  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查  !64Tx  
annuitant 年金受益人 UF7h{V})  
annuity 年金 1dLc/,|  
annuity contract 年金合约 ]mMJ6n  
annuity on human life 人寿年金 7_\F$bp`  
antecedent debt 先前的债项 Y'iI_cg  
ante-dated cheque 倒填日期支票 Hk*1Wrs*  
anticipated expenditure 预期开支 est  iS  
anticipated net profit 预期纯利 cCZp6^/<x  
anticipated revenue 预期收入 rnZ $Qk-H  
anti-inflation measure 反通货膨胀措施 4`
i8m  
anti-inflationary stance 反通货膨胀立场 7 0?iZIK _  
apparent deficit 表面赤字 &Pb:P?I  
apparent financial solvency 表面偿债能力 p XXf5adl<  
apparent partner 表面合伙人 }gQ2\6o2g  
application for personal assessment 个人入息课税申请书 e%cTFwX?n  
application of fund 资金应用 Mw0>p5+ cy  
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 0Ncpi=6  
appointed actuary 委任精算师 $6Q^ur:  
appointed auditor 委任核数师；委任审计师 o,WjM[e  
appointed trustee 委任的受托人 I]C
Y>'  
appointer 委任人 5;}W=x^$a  
apportioned pro rata 按比例分摊 #B5,k|"/,M  
apportionment 分配；分摊 s21} a,eB  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 '{AB{)1  
apportionment formula 分摊方程式 ZjmQ  
apportionment of estate duty 遗产税的分摊 I Id4w~|  
appraisal 估价；评估 D#LV&4e>.E  
appreciable growth 可观增长 .
f_ A%  
appreciable impact 显着影响 (|BY<Ac3  
appreciable increase 可观增长 _94 W@dW  
appreciation 增值；升值 o*H U^  
appreciation against other currencies 相对其他货币升值 0FOB5eBR  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 KZjh<sjX|  
appreciation tax 增值税 *U^Y@""a  
appropriation 拨款；拨用；拨付 bvtpqI QZ  
appropriation account 拨款帐目 ] "_c-=  
Appropriation Bill 拨款法案 E@ :9|5  
appropriation-in-aid system 补助拨款办法 ."+lij=56  
approved assets 核准资产 6|NH*#s  
approved basket stock 认可一篮子证券 B)Y[~4o  
approved budget 核准预算 ^ 0.8-RT  
approved charitable donation 认可慈善捐款 o^/ #i`)  
approved charitable institution 认可慈善机构 3Cj)
upc  
approved currency 核准货币；认可货币 #`u}#(  
approved estimates 核准预算 OPNRBMD  
approved estimates of expenditure 核准开支预算 mU-2s%X<.^  
approved overseas insurer 核准海外保险人 q2X::Yqk  
approved overseas trust company 核准海外信托公司 e\C-a4[C8P  
approved pooled investment fund 核准汇集投资基金 W,@F!8  
approved provident fund scheme 认可公积金计划 |4mvB2r  
approved provision 核准拨款 g.&B8e  
approved redeemable share 核准可赎回股份 ZoXz@/T  
approved regional stock 认可地区性证券 kumV|$Y?kA  
approved retirement scheme 认可退休金计划 >T[/V3Z~K  
approved subordinated loan 核准附属贷款 Ow4_0l&  
arbitrage 套戥；套汇；套利 FC1rwXL(  
arbitrageur 套戥者；套汇者 ts~VO`  
arbitrary amount 临时款项 8b?nr;@  
arrangement 措施；安排；协定 57 q=  
arrears 欠款 t.ulG *  
arrears of pay 欠付薪酬 K}CgFBk  
arrears of revenue 逾期未收税款；逾期未收的帐项 6X @z(EEL  
articles of association 组织章程；组织细则；组织章程细则 zufphS|  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 sYS 8]JU  
ascertainment of profit 确定利润 6RbDc*  
"Asia Clear" “亚洲结算系统”