[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 #knpZ'   
allotment notice 股份配售通知；配股通知 e6,/i  
allotment of shares 股份分配 z0doLb^!  
allowable 可获宽免；免税的 F
4KXx^~o  
allowable business loss 可扣除的营业亏损 N^:)U"9*e  
allowable expenses 可扣税的支出 ~6E `6;`  
allowance 免税额；津贴；备抵；准备金 #dU-*wmJ  
allowance for debts 债项的免税额 PT|t6V"wd  
allowance for depreciation by wear and tear 耗损折旧免税额 \_0nH`  
allowance for funeral expenses 殡殓费的免税额 D/Bb)]9I  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 TLw.rEN!;  
allowance for repairs and outgoings 修葺及支出方面的免税额 P>Pw;[b>O  
allowance to debtor 给债务人的津贴 DzH1q r  
alteration of capital 资本更改 1VH7z  
alternate trustee 候补受托人 He~)i)co  
amalgamation 合并 epR7p^`7  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 abx/h#_q  
ambit of charges 征税范围；收费范围 &*A7{76x  
amended valuation 经修订的估值 [gx6e 44  
American Commodities Exchange 美国商品交易所 <mi*AY  
American Express Bank Limited 美国运通银行 vm 1vX;  
American Stock Exchange 美国证券交易所 K+2<{qwh  
amortization 摊销 c|IH|y  
amount due from banks 存放银行同业的款项 ms`R^6Ra  
amount due from banks abroad 存放海外银行同业的款项 #] cO] I  
amount due from holding companies 控股公司欠款 ~~ ;J[Fp  
amount due from local banks 存放本港银行同业的款项 R~PD[.\u  
amount due to banks 银行同业的存款 g>u{H:  
amount due to banks abroad 海外银行同业的存款 E.zY(#S  
amount due to holding companies 控股公司存款 :$L^l{gT  
amount due to local banks 本港银行同业的存款 hCuUX)>Bt  
amount due to outport banks 外埠银行同业的存款 #px74EeI\  
amount for note issue 发行纸币的款额 Wz;7 |UC  
amount of bond 担保契据的款额 NirG99kyo  
amount of consideration 代价款额 2mRm.e9?  
amount of contribution 供款数额 ko2
?q  
amount of indebtedness 负债款额 zU}Ru&T9  
amount of principal of the loan 贷款本金额 h3[^uYe  
amount of rates chargeable 应征差饷数额 *@^9]$*$  
amount of share capital 股本额 ER;?[!  
amount of sums assured 承保款额 lhZXq!2p  
amount of variation 变动幅度 k><k|P[|  
amount of vote 拨款数额 e5W 8YNA  
amount payable 应付款额 x2%xrlv<J/  
amount receivable 应收款额 a9}7K/Y=d  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 Psm5J80}n  
analysis 分析 ( kCzz-_\  
ancillary risk 附属风险 ckykRqk}  
annual account 周年帐目；周年帐目报表；年度决算；年结 o9*}>J<+RQ  
annual accounting date 年结日期 ^T2
o9f  
annual allowance 每年免税额；年积金；年度津贴；年津 ] -iMo 4H  
annual balance 年度余额 ae_Y?g+3  
annual disposable income 每年可动用收入 KxhMPvN'  
annual estimates 周年预算 Qqm'Yom%T  
annual fee 年费 Ymt.> 8L  
annual general meeting 周年大会 o"wvP ~H  
annual growth rate 年增率；每年增长率 HQGn[7JW  
annual long-term supplement 长期个案每年补助金 AAuH}W>n  
annual pensionable emolument 可供计算退休金的年薪 rvfS[@>v  
annual report 年报 ~XU%_Hz  
Annual Report on the Consumer Price Index 《消费物价指数年报》 5 6w6=Is  
annual return 周年报表；周年申报表；每年报税表格 }w&W\g+E$  
Annual Return Rules 《周年报表规则》 [ *P~\' U  
annual review of consumer prices 每年消费物价回顾 PuO5@SP~  
annual roll-forward basis 逐年延展方式 z{$2bV  
annual salary 年薪 N)CM^$(T|  
annual statement 年度报表；年度决算表 nM#/uuRl|  
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 {8]Yqx)1]]  
annuitant 年金受益人 'vCl@x$  
annuity 年金 O2N7qV3U,  
annuity contract 年金合约 6Uh_&?\%  
annuity on human life 人寿年金 %j $r"  
antecedent debt 先前的债项 wB'GV1|jL  
ante-dated cheque 倒填日期支票 &lM=>?  
anticipated expenditure 预期开支 IE]? WW5  
anticipated net profit 预期纯利 BLaF++Fop  
anticipated revenue 预期收入 f(S9>c2  
anti-inflation measure 反通货膨胀措施 )@(IhU)
  
anti-inflationary stance 反通货膨胀立场 'wyS9^F  
apparent deficit 表面赤字 A
cHr X=O  
apparent financial solvency 表面偿债能力 @qUgp
*+{  
apparent partner 表面合伙人 vd
{ban9  
application for personal assessment 个人入息课税申请书 !1m7^3l7j  
application of fund 资金应用 H^sImIEUT  
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 -8zdkm8k  
appointed actuary 委任精算师 "zE>+zRl  
appointed auditor 委任核数师；委任审计师 u0;k_6
N  
appointed trustee 委任的受托人 \gCh'3  
appointer 委任人 E5iNuJj=f  
apportioned pro rata 按比例分摊 .o#A(3&n  
apportionment 分配；分摊 LS:^K  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 `_"loPu  
apportionment formula 分摊方程式 V |c PAT%  
apportionment of estate duty 遗产税的分摊 n?(s
n  
appraisal 估价；评估 DMdVE P"m  
appreciable growth 可观增长 ~v>3lEGn*  
appreciable impact 显着影响 719lfI&s  
appreciable increase 可观增长 {ui{Yc  
appreciation 增值；升值 hG2WxYk  
appreciation against other currencies 相对其他货币升值 s5\<D7  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 uOAd$;h@_Z  
appreciation tax 增值税 $Sgq7  
appropriation 拨款；拨用；拨付 v%muno,  
appropriation account 拨款帐目 :sX4hZK=G  
Appropriation Bill 拨款法案 kO/YO)g  
appropriation-in-aid system 补助拨款办法 C1==a FD  
approved assets 核准资产 f"-3'k
qo  
approved basket stock 认可一篮子证券 }SFmv},Ij  
approved budget 核准预算 OUhlQq\  
approved charitable donation 认可慈善捐款 T@xaa\bzg  
approved charitable institution 认可慈善机构 O/.8;.d;4Y  
approved currency 核准货币；认可货币 kq*IC
&y  
approved estimates 核准预算 {)I&&fSz  
approved estimates of expenditure 核准开支预算 Mw`S.M. B  
approved overseas insurer 核准海外保险人  c?*x2Vk  
approved overseas trust company 核准海外信托公司 9 ^CuSj  
approved pooled investment fund 核准汇集投资基金 /b]+RXvxj  
approved provident fund scheme 认可公积金计划 QL\3|'a  
approved provision 核准拨款 gb=tc`  
approved redeemable share 核准可赎回股份 D}rnpwp{  
approved regional stock 认可地区性证券 b63DD(  
approved retirement scheme 认可退休金计划 4N)45@jk[  
approved subordinated loan 核准附属贷款 O[8wF86R  
arbitrage 套戥；套汇；套利 1()pKBHf  
arbitrageur 套戥者；套汇者 Et'&}NjI  
arbitrary amount 临时款项 p^C$(}Yh  
arrangement 措施；安排；协定 79uAsI2-Y  
arrears 欠款 _D{{C  
arrears of pay 欠付薪酬 4}t$Lf_  
arrears of revenue 逾期未收税款；逾期未收的帐项 S;SI#Vg@  
articles of association 组织章程；组织细则；组织章程细则 r*c x_**  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 )`#SMLMy~  
ascertainment of profit 确定利润 !jg< S>S5  
"Asia Clear" “亚洲结算系统”