[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 ug{R 3SS  
allotment notice 股份配售通知；配股通知 ^qCkt1C-M  
allotment of shares 股份分配 ]M)O YY  
allowable 可获宽免；免税的 \BWyk
A>  
allowable business loss 可扣除的营业亏损 hYQ_45Z*?  
allowable expenses 可扣税的支出 \MxoZ  
allowance 免税额；津贴；备抵；准备金 Qn ^bVhG+  
allowance for debts 债项的免税额 2=?tJ2E  
allowance for depreciation by wear and tear 耗损折旧免税额 0Io'bF  
allowance for funeral expenses 殡殓费的免税额 U yw-2]!n  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 V{|}}b?w?  
allowance for repairs and outgoings 修葺及支出方面的免税额 < RCLI|  
allowance to debtor 给债务人的津贴
:{NC-%4o0  
alteration of capital 资本更改 <I}2k  
alternate trustee 候补受托人 oG$)UTzGc  
amalgamation 合并 ^Qu i H'  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 t_ks
vWUo  
ambit of charges 征税范围；收费范围 T&86A\D\z  
amended valuation 经修订的估值 Z~A@o""F  
American Commodities Exchange 美国商品交易所 K1V#cB WO  
American Express Bank Limited 美国运通银行 X1ZgSs+i  
American Stock Exchange 美国证券交易所 +A~\tK{  
amortization 摊销 MNH1D!}  
amount due from banks 存放银行同业的款项 tbnH,*  
amount due from banks abroad 存放海外银行同业的款项 :'a AZegQY  
amount due from holding companies 控股公司欠款 #W.vX?-'0  
amount due from local banks 存放本港银行同业的款项 & cNy  
amount due to banks 银行同业的存款 {pb>$G:gfx  
amount due to banks abroad 海外银行同业的存款 CG'.:`t  
amount due to holding companies 控股公司存款 $
3Z-)m  
amount due to local banks 本港银行同业的存款 I@Xn3oN  
amount due to outport banks 外埠银行同业的存款 8Ld:"Y#  
amount for note issue 发行纸币的款额 )2,eFNB#n  
amount of bond 担保契据的款额 0 ugT2%  
amount of consideration 代价款额 ExHKw~y9  
amount of contribution 供款数额 .I}:m%zv  
amount of indebtedness 负债款额 X=8Y&#%  
amount of principal of the loan 贷款本金额 R),zl_d_  
amount of rates chargeable 应征差饷数额 zqDR7+]  
amount of share capital 股本额 1FtM>&%4  
amount of sums assured 承保款额 3~e8bcb  
amount of variation 变动幅度 nC {K$  
amount of vote 拨款数额 2oJb)CB  
amount payable 应付款额 {cpEaOyOM  
amount receivable 应收款额 Jc)^49Rf  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 Tz2-Bp]h  
analysis 分析 WvHw{^(lF  
ancillary risk 附属风险 [i0Hm)Bd3  
annual account 周年帐目；周年帐目报表；年度决算；年结 fw oQ'&  
annual accounting date 年结日期 T32BnmB{  
annual allowance 每年免税额；年积金；年度津贴；年津 '8Phxx|  
annual balance 年度余额 rbT)=-(  
annual disposable income 每年可动用收入 kY]W
Qu  
annual estimates 周年预算 fF*`'i=!  
annual fee 年费 LQnkcV  
annual general meeting 周年大会 bqanFQj  
annual growth rate 年增率；每年增长率 
^\B:R,  
annual long-term supplement 长期个案每年补助金 Y xv9  
annual pensionable emolument 可供计算退休金的年薪 Knhp*V?  
annual report 年报 8G>>i)Sbg  
Annual Report on the Consumer Price Index 《消费物价指数年报》 {_RWVVVe  
annual return 周年报表；周年申报表；每年报税表格 -T6 (hT\  
Annual Return Rules 《周年报表规则》 :b[` 
v  
annual review of consumer prices 每年消费物价回顾 n;R#,!<P  
annual roll-forward basis 逐年延展方式 \:> Wpqw  
annual salary 年薪 :|o<SZ  
annual statement 年度报表；年度决算表
Vt ppuu$  
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 /v095H@  
annuitant 年金受益人 c:83 LZ  
annuity 年金 Y2o6kS{x  
annuity contract 年金合约 RFh"&0[  
annuity on human life 人寿年金 8Ry7
4|`=R  
antecedent debt 先前的债项 }FF W|f  
ante-dated cheque 倒填日期支票 5unG#szq  
anticipated expenditure 预期开支 Q4t(@0e}  
anticipated net profit 预期纯利 ~lEVXea!  
anticipated revenue 预期收入 yGg,$WM  
anti-inflation measure 反通货膨胀措施 m8623DB"  
anti-inflationary stance 反通货膨胀立场 _md=Q$9!m  
apparent deficit 表面赤字 9;Fbnp'  
apparent financial solvency 表面偿债能力 W&h[p_
0  
apparent partner 表面合伙人 vi@Lz3}::  
application for personal assessment 个人入息课税申请书 B7\k< Nit0  
application of fund 资金应用 6)pH|d.FR  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 61U<5:#l  
appointed actuary 委任精算师 .I3?7  
appointed auditor 委任核数师；委任审计师 UR(-q  
appointed trustee 委任的受托人 (BX83)  
appointer 委任人 = sAn,ri  
apportioned pro rata 按比例分摊 "QoQ4r<|  
apportionment 分配；分摊 E2GGEKrW  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 X &2oPo  
apportionment formula 分摊方程式 B*!W
rB:s  
apportionment of estate duty 遗产税的分摊 ~_9"
3,~o5  
appraisal 估价；评估 H7i$xWs  
appreciable growth 可观增长 MJj4Hd  
appreciable impact 显着影响 &iN--~}!$  
appreciable increase 可观增长 1 4LI5T  
appreciation 增值；升值 9*6]&:fm  
appreciation against other currencies 相对其他货币升值 pIWI  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 [NnauItI  
appreciation tax 增值税 HG/p$L*  
appropriation 拨款；拨用；拨付 U=bEA1*@0  
appropriation account 拨款帐目 L.6WiVP)  
Appropriation Bill 拨款法案 AvR2_  
appropriation-in-aid system 补助拨款办法 TJ?g%  
approved assets 核准资产 -ZW0k@5g  
approved basket stock 认可一篮子证券 NGYyn`Lx  
approved budget 核准预算 7dihVvL $  
approved charitable donation 认可慈善捐款 >k']T/%  
approved charitable institution 认可慈善机构 (Lh#`L?x  
approved currency 核准货币；认可货币 Z,N$A7SBE  
approved estimates 核准预算 qdCWy  
approved estimates of expenditure 核准开支预算 A5#y?Aq  
approved overseas insurer 核准海外保险人 u%2<\:
~j  
approved overseas trust company 核准海外信托公司 ryO$6L  
approved pooled investment fund 核准汇集投资基金 QD{:vG g  
approved provident fund scheme 认可公积金计划 o/[  
approved provision 核准拨款 l? #xAZx&_  
approved redeemable share 核准可赎回股份 wHz?#MW 3L  
approved regional stock 认可地区性证券 nW\(IkX\  
approved retirement scheme 认可退休金计划 F=G{)*Ih  
approved subordinated loan 核准附属贷款 5p?
!ni9  
arbitrage 套戥；套汇；套利 Dj-s5pAW  
arbitrageur 套戥者；套汇者 "a1O01n  
arbitrary amount 临时款项 jc_\'Gr+[  
arrangement 措施；安排；协定 b7C  e%Br  
arrears 欠款 fbZibcQ%k  
arrears of pay 欠付薪酬 ba@ax3  
arrears of revenue 逾期未收税款；逾期未收的帐项 bM;`s5d  
articles of association 组织章程；组织细则；组织章程细则 L{gE'jCC  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 'f?.R&sCA  
ascertainment of profit 确定利润 x@P{l&:>  
"Asia Clear" “亚洲结算系统”