[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 )]WWx-Uf'  
allotment notice 股份配售通知；配股通知 Mx{VN P  
allotment of shares 股份分配 q9
fC oz  
allowable 可获宽免；免税的 2w\$}'  
allowable business loss 可扣除的营业亏损 jXA!9_L7  
allowable expenses 可扣税的支出 !$Aijd s5  
allowance 免税额；津贴；备抵；准备金 ie|I*;#  
allowance for debts 债项的免税额 _nu,ks+  
allowance for depreciation by wear and tear 耗损折旧免税额 )*#Pp)Q  
allowance for funeral expenses 殡殓费的免税额 h07Z.q ;  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 e9e%
8hL  
allowance for repairs and outgoings 修葺及支出方面的免税额 D^Ahw"X)  
allowance to debtor 给债务人的津贴 d]1%/$v^  
alteration of capital 资本更改 Q|QV m,m  
alternate trustee 候补受托人 ~f=~tN)hZ  
amalgamation 合并 >2h|$6iWP  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 88}+.-3t$  
ambit of charges 征税范围；收费范围 Ww5c9orXn  
amended valuation 经修订的估值 T'\B17 :*  
American Commodities Exchange 美国商品交易所 7pMl:\  
American Express Bank Limited 美国运通银行 y_O[r1MF  
American Stock Exchange 美国证券交易所 ^kZf E"iE2  
amortization 摊销 U |I>CDp  
amount due from banks 存放银行同业的款项 j.FA
!4L  
amount due from banks abroad 存放海外银行同业的款项 r_C|gfIP  
amount due from holding companies 控股公司欠款 - s[=$pDU  
amount due from local banks 存放本港银行同业的款项 HR)Dz~Obw  
amount due to banks 银行同业的存款 Td#D\d\R  
amount due to banks abroad 海外银行同业的存款 qu]ch&"?U  
amount due to holding companies 控股公司存款 Yhdt"@;..  
amount due to local banks 本港银行同业的存款 q/y4HT,x  
amount due to outport banks 外埠银行同业的存款
272j$T  
amount for note issue 发行纸币的款额 v{{Cj83S+  
amount of bond 担保契据的款额 gXr"],OM;  
amount of consideration 代价款额 $YZsaw  
amount of contribution 供款数额 
GT\, @$r  
amount of indebtedness 负债款额 HScj  
amount of principal of the loan 贷款本金额 BiGB<Jr  
amount of rates chargeable 应征差饷数额 ~ \= VSwJ  
amount of share capital 股本额 bwh7.lDAl  
amount of sums assured 承保款额 n]M1'yU  
amount of variation 变动幅度 z_%G{H+:l  
amount of vote 拨款数额 V3;4,^=6Dd  
amount payable 应付款额 hZGoiWC  
amount receivable 应收款额 FR~YO|4?  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 V ]b1cDx{  
analysis 分析 !iKR~&UpAL  
ancillary risk 附属风险 y,qP$5xiq  
annual account 周年帐目；周年帐目报表；年度决算；年结 u@|izRk  
annual accounting date 年结日期 xlPUum-o  
annual allowance 每年免税额；年积金；年度津贴；年津
mk>L:+  
annual balance 年度余额 p- 5)J&  
annual disposable income 每年可动用收入 JA W}]:jC  
annual estimates 周年预算 DLMG <4Cd~  
annual fee 年费 \s<7!NAE4  
annual general meeting 周年大会 qz7:jq3N-{  
annual growth rate 年增率；每年增长率 _\E{T5  
annual long-term supplement 长期个案每年补助金 z0J$9hEg89  
annual pensionable emolument 可供计算退休金的年薪 \PS{/XK  
annual report 年报 Xx{ho4qq  
Annual Report on the Consumer Price Index 《消费物价指数年报》 
/lAB  
annual return 周年报表；周年申报表；每年报税表格 n^|;J*rD  
Annual Return Rules 《周年报表规则》 @|Z:7n6S  
annual review of consumer prices 每年消费物价回顾 ( Lj{V}^  
annual roll-forward basis 逐年延展方式 9k
\`3SE  
annual salary 年薪 b?Wg|D  
annual statement 年度报表；年度决算表 mhnjYK9  
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 /CpUq;^  
annuitant 年金受益人 {zoUU  
annuity 年金 M=[/v/M=  
annuity contract 年金合约 ;9r Z{'i+|  
annuity on human life 人寿年金 HZMs],GX  
antecedent debt 先前的债项 ?]%JQ]Gf*  
ante-dated cheque 倒填日期支票 EubR]ckB  
anticipated expenditure 预期开支 ?fv?6r  
anticipated net profit 预期纯利 l@`D;m  
anticipated revenue 预期收入 Oq"(oNG@  
anti-inflation measure 反通货膨胀措施 pT]M]/y/:  
anti-inflationary stance 反通货膨胀立场 f`<j(.{9F
 
apparent deficit 表面赤字 \~xI#S@  
apparent financial solvency 表面偿债能力 L'{;V\d  
apparent partner 表面合伙人 <*L=u;  
application for personal assessment 个人入息课税申请书 `mPmEV<  
application of fund 资金应用 y7SOz'd  
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 jB }O6u[%  
appointed actuary 委任精算师 3oX%tx  
appointed auditor 委任核数师；委任审计师 C G'NC\x5  
appointed trustee 委任的受托人 AoHA+>&U  
appointer 委任人 K%LDOVE8e  
apportioned pro rata 按比例分摊 xw : v|(  
apportionment 分配；分摊 '$Jt
}O  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 `NA[zH,w3  
apportionment formula 分摊方程式 pTq,"}J!+  
apportionment of estate duty 遗产税的分摊 H
3{x;{.b  
appraisal 估价；评估 L/(e/Jalg  
appreciable growth 可观增长 3{_AzL  
appreciable impact 显着影响 JV'd!5P  
appreciable increase 可观增长 '|^ LNAx  
appreciation 增值；升值 N_<sCRd]9  
appreciation against other currencies 相对其他货币升值 ,2S <#p!  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 mY-Z$8r  
appreciation tax 增值税 =/=x"q+X  
appropriation 拨款；拨用；拨付 k*|dX.C:  
appropriation account 拨款帐目 T#Pz_ hAu  
Appropriation Bill 拨款法案 Cw?AP6f%  
appropriation-in-aid system 补助拨款办法 }@yvw*c  
approved assets 核准资产 |)6(_7e9  
approved basket stock 认可一篮子证券 ANSvZqKh  
approved budget 核准预算 b3b 4'l   
approved charitable donation 认可慈善捐款 Bc}<B:q%b  
approved charitable institution 认可慈善机构 BOJh-(>I  
approved currency 核准货币；认可货币 d$ Mk  
approved estimates 核准预算 .jMm-vox}  
approved estimates of expenditure 核准开支预算 475yX-A  
approved overseas insurer 核准海外保险人 _5a]pc$\Y]  
approved overseas trust company 核准海外信托公司 wo2^,Y2z+  
approved pooled investment fund 核准汇集投资基金 ;a!o$y  
approved provident fund scheme 认可公积金计划 vZ 4Z+;.  
approved provision 核准拨款 b qB[vPsI  
approved redeemable share 核准可赎回股份 ub6\m=Y7  
approved regional stock 认可地区性证券 sb4)@/Q7j  
approved retirement scheme 认可退休金计划 Z_' %'&Y  
approved subordinated loan 核准附属贷款 o^RdVSkU;  
arbitrage 套戥；套汇；套利 kN9S;o@)  
arbitrageur 套戥者；套汇者 A(_AOoA'  
arbitrary amount 临时款项 }7hpx!s,  
arrangement 措施；安排；协定 3DK^S2\zBm  
arrears 欠款 HY#7Ctn3  
arrears of pay 欠付薪酬 Td[w<m+p<P  
arrears of revenue 逾期未收税款；逾期未收的帐项 ]Oc :x  
articles of association 组织章程；组织细则；组织章程细则 v,vTRrpK  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 q" wi.&|  
ascertainment of profit 确定利润 2a.NWJS  
"Asia Clear" “亚洲结算系统”