[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 ]8qFxJ+2^  
allotment notice 股份配售通知；配股通知 C;6N
u W  
allotment of shares 股份分配 oe
8six
Z[  
allowable 可获宽免；免税的 {|kEGq~aE  
allowable business loss 可扣除的营业亏损 *)jhhw=34  
allowable expenses 可扣税的支出 -W:te7  
allowance 免税额；津贴；备抵；准备金 ^atX/  
allowance for debts 债项的免税额 A#y,B  
allowance for depreciation by wear and tear 耗损折旧免税额 )lo;y~ o  
allowance for funeral expenses 殡殓费的免税额 d/k70Ybk  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 `bJ+r)+5  
allowance for repairs and outgoings 修葺及支出方面的免税额 X. =%  
allowance to debtor 给债务人的津贴 5IPZ;
  
alteration of capital 资本更改 n8.W$&-ia  
alternate trustee 候补受托人 n!r<\4I  
amalgamation 合并 /Y>$w$S  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 v?U;o&L(  
ambit of charges 征税范围；收费范围 &z@~n  
amended valuation 经修订的估值 /8(\AuDT  
American Commodities Exchange 美国商品交易所 I+?9}t  
American Express Bank Limited 美国运通银行 csPziH$wl  
American Stock Exchange 美国证券交易所 /
2!Wy6p  
amortization 摊销 Vk/ !_)  
amount due from banks 存放银行同业的款项 a&Stdh  
amount due from banks abroad 存放海外银行同业的款项 FSs<A@  
amount due from holding companies 控股公司欠款 t@`w}o[#  
amount due from local banks 存放本港银行同业的款项 i7D)'4gkW  
amount due to banks 银行同业的存款 3:XF7T  
amount due to banks abroad 海外银行同业的存款 f R&;E  
amount due to holding companies 控股公司存款 ]}wo$7pO  
amount due to local banks 本港银行同业的存款 KZ"&c~[  
amount due to outport banks 外埠银行同业的存款 0.9%m7.m  
amount for note issue 发行纸币的款额 p6M
jVu  
amount of bond 担保契据的款额 |
bwz  
amount of consideration 代价款额 I,*zZNvRi  
amount of contribution 供款数额 1gA9h-'w  
amount of indebtedness 负债款额 fq@r6\TI  
amount of principal of the loan 贷款本金额 P9Yw\   
amount of rates chargeable 应征差饷数额 \lJCBb+k  
amount of share capital 股本额 "h-G=vo,kl  
amount of sums assured 承保款额 A{HP*x~t  
amount of variation 变动幅度 yl>V'  
amount of vote 拨款数额 +ld]P}  
amount payable 应付款额 s\)0f_I  
amount receivable 应收款额 'UY
xVh9D  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 (9#$za>  
analysis 分析 X7cqAi  
ancillary risk 附属风险 o_.f7|U!  
annual account 周年帐目；周年帐目报表；年度决算；年结 m ~[4eH,  
annual accounting date 年结日期 pf\ Ybbs  
annual allowance 每年免税额；年积金；年度津贴；年津 PJ-EQ6W  
annual balance 年度余额  T\(w}  
annual disposable income 每年可动用收入 XYi-o][Mf  
annual estimates 周年预算 Dsl,(qm5  
annual fee 年费 AG3iKk??T  
annual general meeting 周年大会 xnuu#@f  
annual growth rate 年增率；每年增长率 4=G)j+RCH  
annual long-term supplement 长期个案每年补助金 LFzL{rny!U  
annual pensionable emolument 可供计算退休金的年薪 4jOq.j  
annual report 年报 M+7&kt0;  
Annual Report on the Consumer Price Index 《消费物价指数年报》 \iBEyr]  
annual return 周年报表；周年申报表；每年报税表格 *LaL('.>  
Annual Return Rules 《周年报表规则》 FN$sST  
annual review of consumer prices 每年消费物价回顾 Ix-bJE6+I,  
annual roll-forward basis 逐年延展方式 ?5N7,|K)  
annual salary 年薪 G`/5=  
annual statement 年度报表；年度决算表 +f} u.T_#  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 4"om;+\  
annuitant 年金受益人 FZt a  
annuity 年金 w$XqxI/&  
annuity contract 年金合约 &V`~ z e  
annuity on human life 人寿年金 BHNcE*U}@?  
antecedent debt 先前的债项 ~`xaBz0q  
ante-dated cheque 倒填日期支票 .T2P%Jn.  
anticipated expenditure 预期开支 =t/"&[r  
anticipated net profit 预期纯利 W>+/N4  
anticipated revenue 预期收入 \aEarIX#*  
anti-inflation measure 反通货膨胀措施 8wi2&j_  
anti-inflationary stance 反通货膨胀立场 ?;bsg9  
apparent deficit 表面赤字 P^)J^{r  
apparent financial solvency 表面偿债能力 + a
,x  
apparent partner 表面合伙人 z0jF.ub  
application for personal assessment 个人入息课税申请书 "f Ni3<x]  
application of fund 资金应用 I+!?~]AUuq  
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 ]8m_+:`=  
appointed actuary 委任精算师 RT`jWWh*Lo  
appointed auditor 委任核数师；委任审计师 hhM?I$t:  
appointed trustee 委任的受托人 J7RO*.O&Iq  
appointer 委任人 +o4W8f=Ga  
apportioned pro rata 按比例分摊 7m<;"e)  
apportionment 分配；分摊 Ag82tDL[u  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 C$<['D?8  
apportionment formula 分摊方程式 ;X zfd  
apportionment of estate duty 遗产税的分摊 Rxf.@E  
appraisal 估价；评估 k"L?("~   
appreciable growth 可观增长 ta*6xpz-\Q  
appreciable impact 显着影响 +kj d;u#  
appreciable increase 可观增长 G
@N -+  
appreciation 增值；升值  |Ok=aV7  
appreciation against other currencies 相对其他货币升值 )HL[_WfY  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 \7d T]VV  
appreciation tax 增值税 W]-c`32~S  
appropriation 拨款；拨用；拨付  ds#om2)  
appropriation account 拨款帐目 0sR+@ \  
Appropriation Bill 拨款法案 'KU)]v  
appropriation-in-aid system 补助拨款办法 4#fgUlV  
approved assets 核准资产 skeXsls  
approved basket stock 认可一篮子证券 8%,u~ELA  
approved budget 核准预算 m~<<ok_  
approved charitable donation 认可慈善捐款 a9sbB0q-K@  
approved charitable institution 认可慈善机构 ?j:g.a+U  
approved currency 核准货币；认可货币 g{U?Y"  
approved estimates 核准预算 rQ:+LVfXjA  
approved estimates of expenditure 核准开支预算 RHIGNzSz  
approved overseas insurer 核准海外保险人 :W6R]y  
approved overseas trust company 核准海外信托公司 )_H>d<di
 
approved pooled investment fund 核准汇集投资基金 F5(DA  
approved provident fund scheme 认可公积金计划
}R\;htmc;  
approved provision 核准拨款 C}D\^(nLu.  
approved redeemable share 核准可赎回股份 1oSU>I_i  
approved regional stock 认可地区性证券 3yXSv1  
approved retirement scheme 认可退休金计划 DQ{"6-  
approved subordinated loan 核准附属贷款 "/~KB~bB  
arbitrage 套戥；套汇；套利 ;&~9k?v7L  
arbitrageur 套戥者；套汇者 bPL.8hX   
arbitrary amount 临时款项 ^*@D%U  
arrangement 措施；安排；协定 7W7yjG3g  
arrears 欠款 =kiDW6 JJU  
arrears of pay 欠付薪酬 Frd`u.I  
arrears of revenue 逾期未收税款；逾期未收的帐项 8IQqDEY^  
articles of association 组织章程；组织细则；组织章程细则 Mf_urbp]  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 P6~&,a  
ascertainment of profit 确定利润 v*3tqT(%  
"Asia Clear" “亚洲结算系统”