[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 ]r/(n]=(  
allotment notice 股份配售通知；配股通知 u}-d7-=  
allotment of shares 股份分配 zdLVxL>87  
allowable 可获宽免；免税的 8^<c,!DM  
allowable business loss 可扣除的营业亏损 B@cJ
\  
allowable expenses 可扣税的支出 *Nvy+V  
allowance 免税额；津贴；备抵；准备金 I%;Rn:zl  
allowance for debts 债项的免税额 j<l#qho{h  
allowance for depreciation by wear and tear 耗损折旧免税额 0NL :z1N-h  
allowance for funeral expenses 殡殓费的免税额 hi;WFyJTu  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 Exep +x-  
allowance for repairs and outgoings 修葺及支出方面的免税额 D C
$7B`#D  
allowance to debtor 给债务人的津贴 %rM-"6Q  
alteration of capital 资本更改 9,S,NvSq  
alternate trustee 候补受托人 ?G4 iOiyt  
amalgamation 合并 6?%]odI#  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 j}|N^A_ S  
ambit of charges 征税范围；收费范围 y\F`B0#$  
amended valuation 经修订的估值 tXf}jU}  
American Commodities Exchange 美国商品交易所 z3^RUoGU  
American Express Bank Limited 美国运通银行 I;Al?&uw  
American Stock Exchange 美国证券交易所 V~'k1P4  
amortization 摊销 \3%W_vU_  
amount due from banks 存放银行同业的款项 ZhGh{D[,  
amount due from banks abroad 存放海外银行同业的款项
q?;N7P  
amount due from holding companies 控股公司欠款 y0scL7/  
amount due from local banks 存放本港银行同业的款项 #2Ac  
amount due to banks 银行同业的存款 W;fH&r)d@  
amount due to banks abroad 海外银行同业的存款 u{g]gA8s  
amount due to holding companies 控股公司存款 -]Q3/"Q  
amount due to local banks 本港银行同业的存款 X!U]`Qh  
amount due to outport banks 外埠银行同业的存款 /yx=7<  
amount for note issue 发行纸币的款额 =:
4'  
amount of bond 担保契据的款额 3xBN10R#  
amount of consideration 代价款额 /lf\ E=  
amount of contribution 供款数额 @ \!KF*v  
amount of indebtedness 负债款额 \# 7 @a74  
amount of principal of the loan 贷款本金额 -,R0IGS  
amount of rates chargeable 应征差饷数额 :6 Uk)  
amount of share capital 股本额 kjx >  
amount of sums assured 承保款额 CHPL>'NJzc  
amount of variation 变动幅度 aN>U. SB  
amount of vote 拨款数额 8BHL  
amount payable 应付款额 nURvy}<r  
amount receivable 应收款额 a;56k  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 D4AEZgC F,  
analysis 分析 "(0oP9lZ  
ancillary risk 附属风险 GMEw  
annual account 周年帐目；周年帐目报表；年度决算；年结 TRSOO}  
annual accounting date 年结日期  btUq  
annual allowance 每年免税额；年积金；年度津贴；年津 nA>*IU[  
annual balance 年度余额 :L]-'\y  
annual disposable income 每年可动用收入 =8O}t+U  
annual estimates 周年预算 vAi"$e  
annual fee 年费 {GUb'J  
annual general meeting 周年大会 '!pAnsXfO  
annual growth rate 年增率；每年增长率 kVWGDI$~  
annual long-term supplement 长期个案每年补助金 "=9-i-K9B  
annual pensionable emolument 可供计算退休金的年薪 W7%p^;ZQ$  
annual report 年报 :[L{KFQU  
Annual Report on the Consumer Price Index 《消费物价指数年报》 vB Sm=M  
annual return 周年报表；周年申报表；每年报税表格 9Kc0&?q@D  
Annual Return Rules 《周年报表规则》 l &}piC  
annual review of consumer prices 每年消费物价回顾 IZ+*`E  
annual roll-forward basis 逐年延展方式 w-J"zC  
annual salary 年薪 et@">D%;]  
annual statement 年度报表；年度决算表 mRwXN*Izw  
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  NI^{$QMj  
annuitant 年金受益人 *f{ 7  
annuity 年金 T0g0jr{  
annuity contract 年金合约 +IvNyj|  
annuity on human life 人寿年金 Pl_^nFm0  
antecedent debt 先前的债项 <[bQo&B2 E  
ante-dated cheque 倒填日期支票 U> W|(Y  
anticipated expenditure 预期开支 3*G5F}7%=  
anticipated net profit 预期纯利 7kdeYr~<1  
anticipated revenue 预期收入
dFzYOG1  
anti-inflation measure 反通货膨胀措施 g&Z"_ 7L~  
anti-inflationary stance 反通货膨胀立场 >Q&CgGpW$  
apparent deficit 表面赤字 `a-Bji?  
apparent financial solvency 表面偿债能力 B@d1xjp)']  
apparent partner 表面合伙人  "";=DH  
application for personal assessment 个人入息课税申请书 %y eu"  
application of fund 资金应用 H4W1\u  
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 3be6p  
appointed actuary 委任精算师 `4_c0q)N4  
appointed auditor 委任核数师；委任审计师 [@ ILc*2O  
appointed trustee 委任的受托人 ^,LtEwd~Y  
appointer 委任人 ?fB5t;~E  
apportioned pro rata 按比例分摊 87pnSj/X"  
apportionment 分配；分摊 +.=1^+a  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 NJk)z&M  
apportionment formula 分摊方程式 ;r3}g"D@  
apportionment of estate duty 遗产税的分摊 (9E( Q*J5x  
appraisal 估价；评估 lHcA j{6  
appreciable growth 可观增长 ?gU}[]  
appreciable impact 显着影响 UnP|]]o:I  
appreciable increase 可观增长 {y1q7Z.M  
appreciation 增值；升值 w"1x=+  
appreciation against other currencies 相对其他货币升值 Mw+v"l&mU  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 '|_/lz$h  
appreciation tax 增值税 pKq]X}[^c  
appropriation 拨款；拨用；拨付 7"#f!.E  
appropriation account 拨款帐目 ><cU7 ja[^  
Appropriation Bill 拨款法案 @`6}`k  
appropriation-in-aid system 补助拨款办法 jKS!'?  
approved assets 核准资产 W8y$Ve8m  
approved basket stock 认可一篮子证券 vf[&7n  
approved budget 核准预算 eIsT!V"7  
approved charitable donation 认可慈善捐款 Y|_O8[  
approved charitable institution 认可慈善机构 c+~LpSQ  
approved currency 核准货币；认可货币 ewpig4  
approved estimates 核准预算 )J&|\m(e  
approved estimates of expenditure 核准开支预算 7 I@";d8~  
approved overseas insurer 核准海外保险人 !W~QT}  
approved overseas trust company 核准海外信托公司 0t+])>  
approved pooled investment fund 核准汇集投资基金 q~j)W$k  
approved provident fund scheme 认可公积金计划 i@XB&;*c\  
approved provision 核准拨款 f9a$$nb3`  
approved redeemable share 核准可赎回股份 =MxpH+spI  
approved regional stock 认可地区性证券 0iV ;g`%  
approved retirement scheme 认可退休金计划 \X5 3|Y;=  
approved subordinated loan 核准附属贷款 3-iD.IAUm@  
arbitrage 套戥；套汇；套利 Od-Ax+Hp  
arbitrageur 套戥者；套汇者 nZxSMN0]  
arbitrary amount 临时款项 "T7>)fbu  
arrangement 措施；安排；协定 oPsK:GC`U  
arrears 欠款 *!w25t  
arrears of pay 欠付薪酬 @`S.@^%7fO  
arrears of revenue 逾期未收税款；逾期未收的帐项 Y[@0qc3UO  
articles of association 组织章程；组织细则；组织章程细则 O>%$q8x@i  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 0yaMe@&,  
ascertainment of profit 确定利润 s%O Y<B@V2  
"Asia Clear" “亚洲结算系统”