[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 67:<X(u+!  
allotment notice 股份配售通知；配股通知 F"TI9ib  
allotment of shares 股份分配 Llc|j&yHQ  
allowable 可获宽免；免税的 `i^1U O  
allowable business loss 可扣除的营业亏损 Kj|F  
allowable expenses 可扣税的支出 &rWJg6/  
allowance 免税额；津贴；备抵；准备金 fw};.M  
allowance for debts 债项的免税额 !VTS $nJ4  
allowance for depreciation by wear and tear 耗损折旧免税额 ojqX#>0K  
allowance for funeral expenses 殡殓费的免税额 X}FF4jE]D(  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 IL"#TKKv  
allowance for repairs and outgoings 修葺及支出方面的免税额  o%4+I>  
allowance to debtor 给债务人的津贴 +! Ag n)  
alteration of capital 资本更改 &t:MWb;  
alternate trustee 候补受托人 pr89zkYw  
amalgamation 合并 54j $A  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 \>dG
'  
ambit of charges 征税范围；收费范围 &.4a  
amended valuation 经修订的估值 Ri0+nJ6  
American Commodities Exchange 美国商品交易所 ZKTBjOa]*  
American Express Bank Limited 美国运通银行 xEWa<P#.u  
American Stock Exchange 美国证券交易所 e|9Bzli{  
amortization 摊销 "G)? E|  
amount due from banks 存放银行同业的款项 /VZU3p<~  
amount due from banks abroad 存放海外银行同业的款项 9h=WWu',  
amount due from holding companies 控股公司欠款 6)j4 TH  
amount due from local banks 存放本港银行同业的款项 9'aR-tFun;  
amount due to banks 银行同业的存款 %6:2cR  
amount due to banks abroad 海外银行同业的存款 41D[[Gh  
amount due to holding companies 控股公司存款 "n-xsAG  
amount due to local banks 本港银行同业的存款 "t`e68{Ls  
amount due to outport banks 外埠银行同业的存款 u)MA#p {  
amount for note issue 发行纸币的款额 .}>[Kr  
amount of bond 担保契据的款额 JPzPL\  
amount of consideration 代价款额 m_f^#:  
amount of contribution 供款数额 _erH]E| [  
amount of indebtedness 负债款额 39eoL;O_  
amount of principal of the loan 贷款本金额 []^>QsS(X  
amount of rates chargeable 应征差饷数额  >S/>2e:  
amount of share capital 股本额 50`r}
s}  
amount of sums assured 承保款额 Q+N @j]'  
amount of variation 变动幅度 [0@i,7{ZqE  
amount of vote 拨款数额 w]XBq~KO  
amount payable 应付款额 <O&s 'A[  
amount receivable 应收款额 fE}}>  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 QKQy)g  
analysis 分析 0CYI,V  
ancillary risk 附属风险 vM8]fSc  
annual account 周年帐目；周年帐目报表；年度决算；年结 (U<wKk"  
annual accounting date 年结日期 ^PszZ10T  
annual allowance 每年免税额；年积金；年度津贴；年津 ?2c:|FD  
annual balance 年度余额 YJ`>&AJ  
annual disposable income 每年可动用收入 Jt][b  
annual estimates 周年预算 9r}}
m0  
annual fee 年费 v4^VYi,.-  
annual general meeting 周年大会 #=m5*}=  
annual growth rate 年增率；每年增长率 )63w&  
annual long-term supplement 长期个案每年补助金
>MLqOUr#  
annual pensionable emolument 可供计算退休金的年薪 Ok\UIi~  
annual report 年报 ?y
kIi/  
Annual Report on the Consumer Price Index 《消费物价指数年报》 Pr'py  
annual return 周年报表；周年申报表；每年报税表格 KDk^)zv%!  
Annual Return Rules 《周年报表规则》 p! 1zhD  
annual review of consumer prices 每年消费物价回顾 E2cmT$6  
annual roll-forward basis 逐年延展方式 ymu#u  
annual salary 年薪 :-n4!z"k  
annual statement 年度报表；年度决算表 ='azVw%_  
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 qr1^i1%\  
annuitant 年金受益人 & [xJfL  
annuity 年金 ~C3-E %h@Z  
annuity contract 年金合约 >~k Y{_  
annuity on human life 人寿年金 NK N!X/P  
antecedent debt 先前的债项 oizoKwp%  
ante-dated cheque 倒填日期支票 |/Z4lcI  
anticipated expenditure 预期开支 eS M!_2  
anticipated net profit 预期纯利 n&lLC&dL  
anticipated revenue 预期收入 HH+XEMP/g  
anti-inflation measure 反通货膨胀措施 $@X,J
2&  
anti-inflationary stance 反通货膨胀立场 3@SfCG&|e  
apparent deficit 表面赤字 54-x 14")  
apparent financial solvency 表面偿债能力 Zf! 7pM  
apparent partner 表面合伙人 LE"xZxe  
application for personal assessment 个人入息课税申请书 +{&g|V  
application of fund 资金应用 v?J2cL  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 [ aW#7  
appointed actuary 委任精算师 ?Eed# pb_  
appointed auditor 委任核数师；委任审计师 7O j9~3o4  
appointed trustee 委任的受托人 pVM;xxJ  
appointer 委任人 6$Y1[  
apportioned pro rata 按比例分摊 7Uh}|6PU  
apportionment 分配；分摊 Uz6B\-(0p
 
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 dBkB9nz  
apportionment formula 分摊方程式 GU9
`;/  
apportionment of estate duty 遗产税的分摊 AkF3F^  
appraisal 估价；评估 gKnAw+u\  
appreciable growth 可观增长 uxBk7E%6  
appreciable impact 显着影响 p O.8>C%  
appreciable increase 可观增长 riz
({  
appreciation 增值；升值 o3yZCz  
appreciation against other currencies 相对其他货币升值 HD|5:fAqA  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 Wp ]u0w  
appreciation tax 增值税 .(krB%N  
appropriation 拨款；拨用；拨付 pa7fTd  
appropriation account 拨款帐目 Nz8iU@!a  
Appropriation Bill 拨款法案 /V^S)5r  
appropriation-in-aid system 补助拨款办法 NGxuwHIQ8  
approved assets 核准资产 3!I8J:GZ:  
approved basket stock 认可一篮子证券 mdwY48b  
approved budget 核准预算 "+Kr1n W  
approved charitable donation 认可慈善捐款 F+X3CB ,f  
approved charitable institution 认可慈善机构 mcvTz, ;=  
approved currency 核准货币；认可货币 ZD*>i=S  
approved estimates 核准预算 iJcl0)|  
approved estimates of expenditure 核准开支预算 Q{RHW@_/  
approved overseas insurer 核准海外保险人 i e)Qsw@  
approved overseas trust company 核准海外信托公司 CBc}N(9  
approved pooled investment fund 核准汇集投资基金 ({)_[dJ'  
approved provident fund scheme 认可公积金计划 '(P bz   
approved provision 核准拨款 m1TPy-|1  
approved redeemable share 核准可赎回股份 ezL*YM8?@  
approved regional stock 认可地区性证券 ][.1b@)qV  
approved retirement scheme 认可退休金计划 S5;q)qz2J  
approved subordinated loan 核准附属贷款 zx^)Qb/EL6  
arbitrage 套戥；套汇；套利 9P]TIV.  
arbitrageur 套戥者；套汇者 p47~vgJN  
arbitrary amount 临时款项 j \SDw  
arrangement 措施；安排；协定 0\/7[nwS  
arrears 欠款 &{8 "- dw  
arrears of pay 欠付薪酬 E:7vm@+  
arrears of revenue 逾期未收税款；逾期未收的帐项 |Q$C%7  
articles of association 组织章程；组织细则；组织章程细则 i^=an?}/  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 8<P.>u  
ascertainment of profit 确定利润 3.>jagu  
"Asia Clear" “亚洲结算系统”