[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 '":lB]hS  
allotment notice 股份配售通知；配股通知 hog=
ut  
allotment of shares 股份分配 WSp  
allowable 可获宽免；免税的 ;U.hxh;+  
allowable business loss 可扣除的营业亏损 |yQZt/*SOZ  
allowable expenses 可扣税的支出 z8SmkL  
allowance 免税额；津贴；备抵；准备金 7 /VK##z  
allowance for debts 债项的免税额 ToXki,  
allowance for depreciation by wear and tear 耗损折旧免税额 ymx>i~>7J  
allowance for funeral expenses 殡殓费的免税额 `lO[x.[  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 =F]FP5V  
allowance for repairs and outgoings 修葺及支出方面的免税额 HUv/ ~^<  
allowance to debtor 给债务人的津贴 MHX?@. v  
alteration of capital 资本更改 qUob?| ^   
alternate trustee 候补受托人 #xQr<p$L6  
amalgamation 合并  @Z\,q's  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 V C24sU  
ambit of charges 征税范围；收费范围 ]+XYEv  
amended valuation 经修订的估值 X[PZg{   
American Commodities Exchange 美国商品交易所 qB0E _y)a  
American Express Bank Limited 美国运通银行 T_@K&<  
American Stock Exchange 美国证券交易所 Ay 5i+)MD  
amortization 摊销 -EkWs/'h  
amount due from banks 存放银行同业的款项 <SgM@0m  
amount due from banks abroad 存放海外银行同业的款项 @|63K)Xy  
amount due from holding companies 控股公司欠款 k@f g(}6  
amount due from local banks 存放本港银行同业的款项 vd 0ljA  
amount due to banks 银行同业的存款 [z`31F  
amount due to banks abroad 海外银行同业的存款 gv)P]{%^  
amount due to holding companies 控股公司存款 )FF>IFHG  
amount due to local banks 本港银行同业的存款 uW@oyZ

Uj  
amount due to outport banks 外埠银行同业的存款 ES.fOdx  
amount for note issue 发行纸币的款额 Sa?ksD2IaB  
amount of bond 担保契据的款额 snf~}:&  
amount of consideration 代价款额 aJ-K?xQ  
amount of contribution 供款数额 |)b6>.^  
amount of indebtedness 负债款额 7VqM$I  
amount of principal of the loan 贷款本金额 }Qip&IN  
amount of rates chargeable 应征差饷数额 g`vny)\7/  
amount of share capital 股本额 b&~4t/Vq  
amount of sums assured 承保款额 0=* 8
  
amount of variation 变动幅度 vY }A  
amount of vote 拨款数额 bx{$Y_L+p  
amount payable 应付款额 `e}b
dj  
amount receivable 应收款额 E.7  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 pQ=>.JU  
analysis 分析 wKZ$iGMbz  
ancillary risk 附属风险 @SJL\{_  
annual account 周年帐目；周年帐目报表；年度决算；年结 x(etb<!jd  
annual accounting date 年结日期 \W1,F6&
j  
annual allowance 每年免税额；年积金；年度津贴；年津 DcoX+8 7  
annual balance 年度余额  FT#8L  
annual disposable income 每年可动用收入 ,2j&ko1  
annual estimates 周年预算 ryW'Z{+r'  
annual fee 年费 Rzbj  
annual general meeting 周年大会 kP#B5K_U|  
annual growth rate 年增率；每年增长率 m?pstuUK(  
annual long-term supplement 长期个案每年补助金 `k[-M2[  
annual pensionable emolument 可供计算退休金的年薪 -8
:&>~4`  
annual report 年报 5R
@  
Annual Report on the Consumer Price Index 《消费物价指数年报》 )6,de2Pb  
annual return 周年报表；周年申报表；每年报税表格 iOR_[y,  
Annual Return Rules 《周年报表规则》 HJXT9;w  
annual review of consumer prices 每年消费物价回顾 cC=[Saatsf  
annual roll-forward basis 逐年延展方式 v, n$^R  
annual salary 年薪 SM0~fAtE  
annual statement 年度报表；年度决算表 @ezH'y-v  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 {1V($aBl  
annuitant 年金受益人 ?t/~lv  
annuity 年金 E*.{=W }C  
annuity contract 年金合约 iVp,e  
annuity on human life 人寿年金 x_|UPF  
antecedent debt 先前的债项
,Sq/y~  
ante-dated cheque 倒填日期支票 BSYzC9h`  
anticipated expenditure 预期开支 d F9!G;V  
anticipated net profit 预期纯利 LR.H
h   
anticipated revenue 预期收入 rR9|6l 3  
anti-inflation measure 反通货膨胀措施 A<5ZF27  
anti-inflationary stance 反通货膨胀立场 &Q;sSIc  
apparent deficit 表面赤字  ud xZ0  
apparent financial solvency 表面偿债能力 g!$!F>[  
apparent partner 表面合伙人 y4t7`-,~  
application for personal assessment 个人入息课税申请书 @
hJ
%@(  
application of fund 资金应用 |uqf:V`z:  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 w[9|cgCY  
appointed actuary 委任精算师 As3.Q(#Z  
appointed auditor 委任核数师；委任审计师 ;A|-n1e>Hc  
appointed trustee 委任的受托人 4{hps.$?~  
appointer 委任人 AvxfI"sp  
apportioned pro rata 按比例分摊 zm]aU`j  
apportionment 分配；分摊 jGXO\:sO  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 +W:=e,=  
apportionment formula 分摊方程式 &y3OR1_Sm*  
apportionment of estate duty 遗产税的分摊 e\Y*F  
appraisal 估价；评估 biSz?DJ>  
appreciable growth 可观增长 W%T>SpFl  
appreciable impact 显着影响 W=#:.Xj[  
appreciable increase 可观增长 3a?o3=  
appreciation 增值；升值 +?u~APjNN  
appreciation against other currencies 相对其他货币升值 gZLP\_CL  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 "OQ^U_  
appreciation tax 增值税 M,/mE~  
appropriation 拨款；拨用；拨付 \@
8+U;d  
appropriation account 拨款帐目 Gnfd;. (.  
Appropriation Bill 拨款法案 :uWw8`  
appropriation-in-aid system 补助拨款办法 &>%T^Y|J4  
approved assets 核准资产 "}pNe"ok  
approved basket stock 认可一篮子证券 iVB86XZ`  
approved budget 核准预算 b~'"^ Bts*  
approved charitable donation 认可慈善捐款 txiP!+3OWB  
approved charitable institution 认可慈善机构 7NDr1Z#B6V  
approved currency 核准货币；认可货币 pQshUm"_  
approved estimates 核准预算 7on.4/;M  
approved estimates of expenditure 核准开支预算 S S$[VV  
approved overseas insurer 核准海外保险人 }dp=?AFg  
approved overseas trust company 核准海外信托公司 .q9 $\wM/  
approved pooled investment fund 核准汇集投资基金 ( M7pT  
approved provident fund scheme 认可公积金计划 f!s=(H;  
approved provision 核准拨款 x$1]M DAGb  
approved redeemable share 核准可赎回股份 o$w_Es]Ma  
approved regional stock 认可地区性证券 H*[M\gN$  
approved retirement scheme 认可退休金计划 &;D8]7d
 
approved subordinated loan 核准附属贷款 8-BflejX  
arbitrage 套戥；套汇；套利 _9 =Yvc=  
arbitrageur 套戥者；套汇者 g=QDu7Ux  
arbitrary amount 临时款项 7g %E`3)"  
arrangement 措施；安排；协定 ^:#D0[  
arrears 欠款 kuol rfGB  
arrears of pay 欠付薪酬 #=6E\&NC  
arrears of revenue 逾期未收税款；逾期未收的帐项 QV{}K  
articles of association 组织章程；组织细则；组织章程细则 Wn(6,MDUN  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 <)u`~$n2  
ascertainment of profit 确定利润 95YL]3V  
"Asia Clear" “亚洲结算系统”