[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 6>B \|  
allotment notice 股份配售通知；配股通知 |- OHve4A  
allotment of shares 股份分配 cU | _  
allowable 可获宽免；免税的 +x]e-P%  
allowable business loss 可扣除的营业亏损 F#1kZ@ nq  
allowable expenses 可扣税的支出 RKe?
.  
allowance 免税额；津贴；备抵；准备金 JQT4N[rEE  
allowance for debts 债项的免税额 l1RlYl5   
allowance for depreciation by wear and tear 耗损折旧免税额 Au=kSSB  
allowance for funeral expenses 殡殓费的免税额 #313 (PWH  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 #W5Yw>$  
allowance for repairs and outgoings 修葺及支出方面的免税额 m+T2vi  
allowance to debtor 给债务人的津贴 e"_"vbk  
alteration of capital 资本更改 OqEHM%j  
alternate trustee 候补受托人 =|JKu'  
amalgamation 合并 B;c=eMw  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 jt% WPkY:  
ambit of charges 征税范围；收费范围 "m>};.lj  
amended valuation 经修订的估值 Y6;@/[_  
American Commodities Exchange 美国商品交易所 0UjyMEiK  
American Express Bank Limited 美国运通银行 W-XN4:,qI  
American Stock Exchange 美国证券交易所 qKs7WBRJy  
amortization 摊销 Wa/geQE1<  
amount due from banks 存放银行同业的款项 .~,^u  
amount due from banks abroad 存放海外银行同业的款项 g& >mP?  
amount due from holding companies 控股公司欠款 rgn|24x  
amount due from local banks 存放本港银行同业的款项 Te}IMi:  
amount due to banks 银行同业的存款 MM*-i=  
amount due to banks abroad 海外银行同业的存款 ._(z~3s  
amount due to holding companies 控股公司存款 =U_@zDD@V  
amount due to local banks 本港银行同业的存款 d<?X3&J  
amount due to outport banks 外埠银行同业的存款 #tP )-ww  
amount for note issue 发行纸币的款额 R\ e#$"a5  
amount of bond 担保契据的款额 v1K4$&{F  
amount of consideration 代价款额 ,s8&#1rJ-  
amount of contribution 供款数额 rr4 _8Rf  
amount of indebtedness 负债款额 KM@`YV
_"g  
amount of principal of the loan 贷款本金额 {4)5]62>u  
amount of rates chargeable 应征差饷数额 J\GKqt;5@  
amount of share capital 股本额 Xr)g  
amount of sums assured 承保款额 )#mW7m9M#  
amount of variation 变动幅度 qIk )'!Vk  
amount of vote 拨款数额 3]7ipwF2q  
amount payable 应付款额 6(sfpK'  
amount receivable 应收款额 b@F_7P%  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 C64eD
X^  
analysis 分析 IjgBa-o/V  
ancillary risk 附属风险 LVWxd}0  
annual account 周年帐目；周年帐目报表；年度决算；年结 m9cj7  
annual accounting date 年结日期 ~Gwas0eNa  
annual allowance 每年免税额；年积金；年度津贴；年津 2nYiG)tg  
annual balance 年度余额 =mAGD*NK u  
annual disposable income 每年可动用收入 E.Pje@d  
annual estimates 周年预算 ua!D-0  
annual fee 年费 25w6KBTe;:  
annual general meeting 周年大会 AF QnCl Of  
annual growth rate 年增率；每年增长率 5 u
"nxT   
annual long-term supplement 长期个案每年补助金 >4#tkv>S.  
annual pensionable emolument 可供计算退休金的年薪 H|x k${R`  
annual report 年报 n*Q4G}p  
Annual Report on the Consumer Price Index 《消费物价指数年报》 ?n73J wH  
annual return 周年报表；周年申报表；每年报税表格 F^[M  
Annual Return Rules 《周年报表规则》 ,at-ci\'  
annual review of consumer prices 每年消费物价回顾 ?WMi S]Q\  
annual roll-forward basis 逐年延展方式 }v,W-gA  
annual salary 年薪 5Bzuj`  
annual statement 年度报表；年度决算表 Ho:}Bn g  
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 #{?m  
annuitant 年金受益人 JO]`LF]  
annuity 年金 EgCp:L{  
annuity contract 年金合约 ]Oig..LJ  
annuity on human life 人寿年金 XC57];-  
antecedent debt 先前的债项 }NR`
81  
ante-dated cheque 倒填日期支票 )3+ xsnv  
anticipated expenditure 预期开支 av7q>NEZ!1  
anticipated net profit 预期纯利 %y!  
anticipated revenue 预期收入 ~x9 W{B]  
anti-inflation measure 反通货膨胀措施 e=YO.HT  
anti-inflationary stance 反通货膨胀立场 a [0N,t  
apparent deficit 表面赤字 $Cut  
apparent financial solvency 表面偿债能力 (4E.Li<O  
apparent partner 表面合伙人 Y+}OClS  
application for personal assessment 个人入息课税申请书 5Q2T
T $P  
application of fund 资金应用 /QM0.{Ypl  
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 tOu90gu  
appointed actuary 委任精算师 k QB 1=c  
appointed auditor 委任核数师；委任审计师 *#3voJjV(  
appointed trustee 委任的受托人 F%Ro98?{  
appointer 委任人 {^2({A#&  
apportioned pro rata 按比例分摊 w;z@py
  
apportionment 分配；分摊 ~Q3WBOjn  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 Y*h`),  
apportionment formula 分摊方程式 Xd90n>4S  
apportionment of estate duty 遗产税的分摊 '|h./.K  
appraisal 估价；评估
DtI%-I.  
appreciable growth 可观增长 7H/!rx  
appreciable impact 显着影响 1gf/#+$\  
appreciable increase 可观增长 Hz8Jgp  
appreciation 增值；升值 weTK#O0@v  
appreciation against other currencies 相对其他货币升值 "E4i >g  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 Q;{D8 #!  
appreciation tax 增值税 >Rx8 0  
appropriation 拨款；拨用；拨付 \" 5F;J  
appropriation account 拨款帐目 PprQq_j  
Appropriation Bill 拨款法案 s8/ozaeo  
appropriation-in-aid system 补助拨款办法 38zR\@'j]4  
approved assets 核准资产 vV\/pu8  
approved basket stock 认可一篮子证券 FE^?U%:u@  
approved budget 核准预算 '_Hb}'sFI  
approved charitable donation 认可慈善捐款 |
hZ|+7  
approved charitable institution 认可慈善机构 #!K~_DL  
approved currency 核准货币；认可货币 :BC<+T=  
approved estimates 核准预算 >TH-Q[  
approved estimates of expenditure 核准开支预算 b[QCM/  
approved overseas insurer 核准海外保险人 ^mQ;CMV  
approved overseas trust company 核准海外信托公司
{HE.mHy  
approved pooled investment fund 核准汇集投资基金 YGZAtSf3z  
approved provident fund scheme 认可公积金计划 q?gQ  
approved provision 核准拨款 )%nt61P\W  
approved redeemable share 核准可赎回股份 y .TdWnXx  
approved regional stock 认可地区性证券 U)T/.L{0i  
approved retirement scheme 认可退休金计划 X(0:zb,#G*  
approved subordinated loan 核准附属贷款 PLY-,Q&'  
arbitrage 套戥；套汇；套利 J$eZLj  
arbitrageur 套戥者；套汇者 `tUeT[  
arbitrary amount 临时款项 iZVT% A+q  
arrangement 措施；安排；协定 SIyS.!k>  
arrears 欠款 bb0{-T)1  
arrears of pay 欠付薪酬 'J&@jp  
arrears of revenue 逾期未收税款；逾期未收的帐项 1^Y:XJ73  
articles of association 组织章程；组织细则；组织章程细则 cZ7F1H~  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 A~%g"  
ascertainment of profit 确定利润 "O"^\f  
"Asia Clear" “亚洲结算系统”