[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 t'eqk#rq  
allotment notice 股份配售通知；配股通知 K p3}A$uV  
allotment of shares 股份分配 9DxHdpOk  
allowable 可获宽免；免税的 y_Y(Xx3  
allowable business loss 可扣除的营业亏损 O VV@  
allowable expenses 可扣税的支出 =3e7n2N)  
allowance 免税额；津贴；备抵；准备金 v= 55{  
allowance for debts 债项的免税额 Jl Do_}  
allowance for depreciation by wear and tear 耗损折旧免税额 M!UTqf7XL  
allowance for funeral expenses 殡殓费的免税额 {"y/;x/  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 l!mbpFt  
allowance for repairs and outgoings 修葺及支出方面的免税额 Mt[yY|Ec|  
allowance to debtor 给债务人的津贴 /{i~CGc;"  
alteration of capital 资本更改 `ONjEl  
alternate trustee 候补受托人 ;H_/o+  
amalgamation 合并 )r2Y@+.FN  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 {Su?*M2y  
ambit of charges 征税范围；收费范围 ]?eZDf

~  
amended valuation 经修订的估值 &`"DG$N(  
American Commodities Exchange 美国商品交易所 ALF0d|>=uj  
American Express Bank Limited 美国运通银行 SepjF  
American Stock Exchange 美国证券交易所 oaY_
6  
amortization 摊销 $ V^gFes  
amount due from banks 存放银行同业的款项 PobX;Z  
amount due from banks abroad 存放海外银行同业的款项 9BCW2@Kp  
amount due from holding companies 控股公司欠款 }u Y2-l  
amount due from local banks 存放本港银行同业的款项 /k#-OXP~  
amount due to banks 银行同业的存款 zC?'Qiuh*  
amount due to banks abroad 海外银行同业的存款 z5+Pi:1w  
amount due to holding companies 控股公司存款 1|bXIY.J*  
amount due to local banks 本港银行同业的存款 ;FPx
  
amount due to outport banks 外埠银行同业的存款 Z*,e<zNQ  
amount for note issue 发行纸币的款额 $*Ucfw1T  
amount of bond 担保契据的款额 8:ubtB  
amount of consideration 代价款额 &OMlW_FHR  
amount of contribution 供款数额 Ma YU%h0  
amount of indebtedness 负债款额 vwCQvt  
amount of principal of the loan 贷款本金额 @CMI$}!{V  
amount of rates chargeable 应征差饷数额 @KN+)qP  
amount of share capital 股本额 DiCz%'N  
amount of sums assured 承保款额 H|9t5   
amount of variation 变动幅度 X8Z?G,[H  
amount of vote 拨款数额 Y"Cf84E  
amount payable 应付款额 IkrB}  
amount receivable 应收款额 j6 wFks  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 =~D? K9o  
analysis 分析 3uL f0D  
ancillary risk 附属风险 oV|O`n  
annual account 周年帐目；周年帐目报表；年度决算；年结 ("$/sT  
annual accounting date 年结日期 g}an 5a  
annual allowance 每年免税额；年积金；年度津贴；年津 m4:c$5  
annual balance 年度余额 GABZsdFZ!  
annual disposable income 每年可动用收入 5{ c;I<0  
annual estimates 周年预算 UhxM85M;x  
annual fee 年费 LC%ococ  
annual general meeting 周年大会 -
JW~_Q[  
annual growth rate 年增率；每年增长率 ]vrZGX a+  
annual long-term supplement 长期个案每年补助金 2g.lb&3W  
annual pensionable emolument 可供计算退休金的年薪 SSK}'LQ  
annual report 年报 AIF?>wgq  
Annual Report on the Consumer Price Index 《消费物价指数年报》 b!<_ JOL2.  
annual return 周年报表；周年申报表；每年报税表格 ~#_~DqbMZ5  
Annual Return Rules 《周年报表规则》 .<x6U*)\O  
annual review of consumer prices 每年消费物价回顾 p{f R$-d  
annual roll-forward basis 逐年延展方式 u4x-GO
bJM  
annual salary 年薪 M4^G3c <  
annual statement 年度报表；年度决算表 |'^s3i&w  
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 z.vQ 1~s  
annuitant 年金受益人 *PJH&
g#Ge  
annuity 年金 z0"t]4s  
annuity contract 年金合约 uLhGp@Dx  
annuity on human life 人寿年金 3I)~;>meo  
antecedent debt 先前的债项 6$u/
N gS  
ante-dated cheque 倒填日期支票 'aSsyD!?<  
anticipated expenditure 预期开支 qeZG/ \,  
anticipated net profit 预期纯利 qu=~\t1[6  
anticipated revenue 预期收入 cslC+e/  
anti-inflation measure 反通货膨胀措施 c<lp<{;  
anti-inflationary stance 反通货膨胀立场 TxrW69FV7  
apparent deficit 表面赤字 &@~K8*tmK  
apparent financial solvency 表面偿债能力 ah>c)1DA*H  
apparent partner 表面合伙人 i3-5~@M  
application for personal assessment 个人入息课税申请书 &<&tdShI  
application of fund 资金应用 c_/BS n  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 -&+:7t  
appointed actuary 委任精算师 >xWS>  
appointed auditor 委任核数师；委任审计师 1p&.\^  
appointed trustee 委任的受托人 ,Py\Cp=Dw  
appointer 委任人 ak(s@@ k  
apportioned pro rata 按比例分摊 'L/)9.29  
apportionment 分配；分摊 :1'  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 [2:d@=%.  
apportionment formula 分摊方程式 ($di]lbsT  
apportionment of estate duty 遗产税的分摊 lhUGo =  
appraisal 估价；评估 QiCia#_  
appreciable growth 可观增长 rH}|~  
appreciable impact 显着影响 ;jPsS^X  
appreciable increase 可观增长 U[]yN.J  
appreciation 增值；升值 >AEp\*  
appreciation against other currencies 相对其他货币升值 K\xz|Gq  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 cVi_#9u"  
appreciation tax 增值税 ,NO[Piok  
appropriation 拨款；拨用；拨付 "4b{YWv  
appropriation account 拨款帐目 #MC#K{Xd  
Appropriation Bill 拨款法案 1+%UZK= K  
appropriation-in-aid system 补助拨款办法 dXyMRGRUq  
approved assets 核准资产 D#GuF~-F!R  
approved basket stock 认可一篮子证券 }8'_M/u\  
approved budget 核准预算 n:AZ(f   
approved charitable donation 认可慈善捐款 CL<-3y*  
approved charitable institution 认可慈善机构 ~Wrp
JjI[  
approved currency 核准货币；认可货币 l)r\SE1  
approved estimates 核准预算 3.Fko<D4jD  
approved estimates of expenditure 核准开支预算 AD;m[u7  
approved overseas insurer 核准海外保险人 }Qo]~/  
approved overseas trust company 核准海外信托公司 {O+T`;=)L  
approved pooled investment fund 核准汇集投资基金 \VPw3  
approved provident fund scheme 认可公积金计划 2dts}G  
approved provision 核准拨款 Z%~}*F}7X  
approved redeemable share 核准可赎回股份 `zoHgn7B9q  
approved regional stock 认可地区性证券 P|NGAd  
approved retirement scheme 认可退休金计划
a1,)1y~  
approved subordinated loan 核准附属贷款 P@y)K!{Nk  
arbitrage 套戥；套汇；套利 :3F[!y3b  
arbitrageur 套戥者；套汇者 :tWkK$  
arbitrary amount 临时款项 r^k+D<k[7  
arrangement 措施；安排；协定 C eEhe  
arrears 欠款 0f4 y"9m  
arrears of pay 欠付薪酬 5;`Ot2  
arrears of revenue 逾期未收税款；逾期未收的帐项 /qdvzv%T  
articles of association 组织章程；组织细则；组织章程细则 %[XP}L$  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 [3dGHf;miw  
ascertainment of profit 确定利润 ;CO qu#(  
"Asia Clear" “亚洲结算系统”