[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 H=BI%Z  
allotment notice 股份配售通知；配股通知 9Rk(q4.OP  
allotment of shares 股份分配 %!\=$s}g  
allowable 可获宽免；免税的 H7'42J@  
allowable business loss 可扣除的营业亏损 'm Zv5?  
allowable expenses 可扣税的支出 ,w~3K%B4  
allowance 免税额；津贴；备抵；准备金 -4x! #|]  
allowance for debts 债项的免税额 4 ;L|U
a  
allowance for depreciation by wear and tear 耗损折旧免税额 4C`RxQJM  
allowance for funeral expenses 殡殓费的免税额 ]S%_&ZMCM  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 iAH,f5T  
allowance for repairs and outgoings 修葺及支出方面的免税额 B[ ZQn]y  
allowance to debtor 给债务人的津贴 zn>lF   
alteration of capital 资本更改 3g;Y  
alternate trustee 候补受托人 %d+Fq=<  
amalgamation 合并 DoczQc-U+  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 'b.jKkW7  
ambit of charges 征税范围；收费范围 J6CSu7Voa  
amended valuation 经修订的估值 $}(Z]z}O;  
American Commodities Exchange 美国商品交易所 {LiJ=Ebt  
American Express Bank Limited 美国运通银行 \NNA"  
American Stock Exchange 美国证券交易所 C[,h!  
amortization 摊销 Qp<*or@  
amount due from banks 存放银行同业的款项 h^(
U:M=A  
amount due from banks abroad 存放海外银行同业的款项 e&x)g;bn  
amount due from holding companies 控股公司欠款 W%+02_/
)  
amount due from local banks 存放本港银行同业的款项 Y)k"KRW+  
amount due to banks 银行同业的存款 h>bjG  
amount due to banks abroad 海外银行同业的存款 a>vxox) %  
amount due to holding companies 控股公司存款 fcdXj_u  
amount due to local banks 本港银行同业的存款 D N!V".m`J  
amount due to outport banks 外埠银行同业的存款 rS>.!DiYr,  
amount for note issue 发行纸币的款额 O.FTToh<  
amount of bond 担保契据的款额 n*9QSyJN]  
amount of consideration 代价款额 GgEg(AT  
amount of contribution 供款数额 6H0kY/quL|  
amount of indebtedness 负债款额 F2zo !a8  
amount of principal of the loan 贷款本金额 6|p8_[ e`  
amount of rates chargeable 应征差饷数额 Zw)=Y.y!  
amount of share capital 股本额 Z><+4 '  
amount of sums assured 承保款额 QyA^9@iVs  
amount of variation 变动幅度 eM!Oc$C8[  
amount of vote 拨款数额 Vb?wwx7=  
amount payable 应付款额 |\Gkhi>;  
amount receivable 应收款额 OD}Uc+;K  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 ED8
{  
analysis 分析 aO$0[-A  
ancillary risk 附属风险 )F hbN@3  
annual account 周年帐目；周年帐目报表；年度决算；年结 s
[7$%|~W  
annual accounting date 年结日期 jk`U7G*  
annual allowance 每年免税额；年积金；年度津贴；年津 .~I:Hcf /  
annual balance 年度余额 Srw`vql{(  
annual disposable income 每年可动用收入 rWWpP<  
annual estimates 周年预算 /mJb$5=1  
annual fee 年费 Gu{1%bb#kL  
annual general meeting 周年大会 " :e <a?  
annual growth rate 年增率；每年增长率 ]foS.D,  
annual long-term supplement 长期个案每年补助金 $~q{MX&J  
annual pensionable emolument 可供计算退休金的年薪 *As"U99(  
annual report 年报 L__{U_p  
Annual Report on the Consumer Price Index 《消费物价指数年报》 .K ^gh$z!  
annual return 周年报表；周年申报表；每年报税表格 j(I(0Yyh  
Annual Return Rules 《周年报表规则》 ?4%#myO3a  
annual review of consumer prices 每年消费物价回顾 v"2A?  
annual roll-forward basis 逐年延展方式 MA{ZmPm)  
annual salary 年薪 ,&,XcbJ  
annual statement 年度报表；年度决算表 r!w4Br0  
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 1WaQWZ:=  
annuitant 年金受益人 %d:cC:`  
annuity 年金 _l)3pm6  
annuity contract 年金合约 O\q6T7bfRW  
annuity on human life 人寿年金 
~rrl"a>  
antecedent debt 先前的债项 N\s-{7K  
ante-dated cheque 倒填日期支票 yz3=#  
anticipated expenditure 预期开支 KD\%B5Jy  
anticipated net profit 预期纯利 maSVqG  
anticipated revenue 预期收入  ~9YEb  
anti-inflation measure 反通货膨胀措施 2 .Xx)(>  
anti-inflationary stance 反通货膨胀立场 LTx,oa:ma  
apparent deficit 表面赤字 \*5z0A9)5)  
apparent financial solvency 表面偿债能力 vx$DKQK@l\  
apparent partner 表面合伙人 Jl\U~i  
application for personal assessment 个人入息课税申请书 ]/p>p3@1C  
application of fund 资金应用 b$Ei>%'/";  
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 >`WQxkpy  
appointed actuary 委任精算师 [fwk[qFa  
appointed auditor 委任核数师；委任审计师 tw 3zw`o:  
appointed trustee 委任的受托人 18~jUYMV  
appointer 委任人 Wf?[GO  
apportioned pro rata 按比例分摊 uQ ]ZMc  
apportionment 分配；分摊 3 q
8S  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 \u6.*w5TI  
apportionment formula 分摊方程式 asQ^33g z  
apportionment of estate duty 遗产税的分摊 AH#a+<;a  
appraisal 估价；评估 >}Mw"   
appreciable growth 可观增长 A]%*ye"NT  
appreciable impact 显着影响 nql{k/6  
appreciable increase 可观增长 {Gh9(0,B?  
appreciation 增值；升值 lt'N{LFvc  
appreciation against other currencies 相对其他货币升值 m+dQBsz\  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 #xR=U"  
appreciation tax 增值税 ifWQwS/,a  
appropriation 拨款；拨用；拨付 B)d 4]]4\\  
appropriation account 拨款帐目 Fv(FRZ)  
Appropriation Bill 拨款法案 !mVq+_7]  
appropriation-in-aid system 补助拨款办法 Ii3F|Vb G  
approved assets 核准资产 u!HbS*jqq  
approved basket stock 认可一篮子证券 [@pumH
>   
approved budget 核准预算 7^!iGhI]r  
approved charitable donation 认可慈善捐款 UZ-pN_!Z:  
approved charitable institution 认可慈善机构 ifl LY7j  
approved currency 核准货币；认可货币 Vv`94aQTD  
approved estimates 核准预算 ]l=CiG4!M  
approved estimates of expenditure 核准开支预算 # dUi['  
approved overseas insurer 核准海外保险人 lkp$rJ#6  
approved overseas trust company 核准海外信托公司 Om;`"5  
approved pooled investment fund 核准汇集投资基金 Wj)v,v2&  
approved provident fund scheme 认可公积金计划 #l*w=D?  
approved provision 核准拨款 !u:;
Ew  
approved redeemable share 核准可赎回股份 klc$n07  
approved regional stock 认可地区性证券 vwAhNw2-  
approved retirement scheme 认可退休金计划 (B*,|D[J@i  
approved subordinated loan 核准附属贷款 ;B }4pv}  
arbitrage 套戥；套汇；套利 zt  
arbitrageur 套戥者；套汇者 p? w^|V  
arbitrary amount 临时款项 .Y!dO@$:  
arrangement 措施；安排；协定 /nh3/[u  
arrears 欠款 EIpz-"S  
arrears of pay 欠付薪酬 1(i%nX<U  
arrears of revenue 逾期未收税款；逾期未收的帐项 ;Ob^@OM  
articles of association 组织章程；组织细则；组织章程细则 oOLj? 0t  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 FLG{1dS  
ascertainment of profit 确定利润 Jh4pY#aF  
"Asia Clear" “亚洲结算系统”