[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 YR[Ii?  
allotment notice 股份配售通知；配股通知 =ohdL_6  
allotment of shares 股份分配 ]vu'+F$  
allowable 可获宽免；免税的 OjZ+gl}  
allowable business loss 可扣除的营业亏损 ?rHc%H  
allowable expenses 可扣税的支出 gk]r:p<O  
allowance 免税额；津贴；备抵；准备金 m'429E]\S  
allowance for debts 债项的免税额 lYy
0   
allowance for depreciation by wear and tear 耗损折旧免税额 #Q|$&b  
allowance for funeral expenses 殡殓费的免税额 (>)Y0ki}  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 LXw&d]P  
allowance for repairs and outgoings 修葺及支出方面的免税额 ][_:{ N/  
allowance to debtor 给债务人的津贴 #UGbSOoCtn  
alteration of capital 资本更改 Is88+,O  
alternate trustee 候补受托人 Z/ThYbk  
amalgamation 合并 2Jj`7VH>  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 -G *u2i_*  
ambit of charges 征税范围；收费范围 xp,H5 m%  
amended valuation 经修订的估值 ^{Mx?]z  
American Commodities Exchange 美国商品交易所 VSP[G ,J.  
American Express Bank Limited 美国运通银行 qLPI^g,  
American Stock Exchange 美国证券交易所 fxiq
,o0  
amortization 摊销 Mb/R+:C`  
amount due from banks 存放银行同业的款项 
LFh(. }  
amount due from banks abroad 存放海外银行同业的款项 l sUQ7%f  
amount due from holding companies 控股公司欠款 r%xNfTa  
amount due from local banks 存放本港银行同业的款项 0jg-]  
amount due to banks 银行同业的存款 Y4b"(ZhM_  
amount due to banks abroad 海外银行同业的存款 =zbrXtp,  
amount due to holding companies 控股公司存款 n}._Nb 5  
amount due to local banks 本港银行同业的存款 KXdls(ROP  
amount due to outport banks 外埠银行同业的存款 ^(6.P)$  
amount for note issue 发行纸币的款额 T`vj6F  
amount of bond 担保契据的款额 oTfEX4 t {  
amount of consideration 代价款额 sb8SG_c.  
amount of contribution 供款数额
tU?lfU[7  
amount of indebtedness 负债款额 5a_K|(~3I  
amount of principal of the loan 贷款本金额 +LX&1GX  
amount of rates chargeable 应征差饷数额 w#"c5w~  
amount of share capital 股本额 9^jO^[>  
amount of sums assured 承保款额 9N-mIGJ
 
amount of variation 变动幅度 0eb`9yM  
amount of vote 拨款数额 eQYW>z'%,  
amount payable 应付款额 8BWLi5R[  
amount receivable 应收款额 u/hD9g~H7K  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 =P2T
&Gb  
analysis 分析 v'Lckw@G4  
ancillary risk 附属风险 i@d!g"tot  
annual account 周年帐目；周年帐目报表；年度决算；年结 $R"~BZbt;  
annual accounting date 年结日期 \)LY_D:  
annual allowance 每年免税额；年积金；年度津贴；年津 xx41Qw>\W  
annual balance 年度余额 1L^\TC  
annual disposable income 每年可动用收入 2"%d!"  
annual estimates 周年预算 Le_?x  
annual fee 年费 U[ Z1@2zLx  
annual general meeting 周年大会 ;i,yT ?so  
annual growth rate 年增率；每年增长率 `)SkA?yKI  
annual long-term supplement 长期个案每年补助金 k deJB-  
annual pensionable emolument 可供计算退休金的年薪 T\2cAW5  
annual report 年报 a*vi&$@`Z1  
Annual Report on the Consumer Price Index 《消费物价指数年报》 |n* I}w^  
annual return 周年报表；周年申报表；每年报税表格 =(@J+Ou  
Annual Return Rules 《周年报表规则》 f$/Daq <M  
annual review of consumer prices 每年消费物价回顾 ,wnF]K2D0  
annual roll-forward basis 逐年延展方式 Xf$,ra"  
annual salary 年薪 ~sk 4v:-  
annual statement 年度报表；年度决算表 vbh\uv&  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 T#h`BtET[  
annuitant 年金受益人 ]Ub?Wo7F?  
annuity 年金 q \0>SG  
annuity contract 年金合约 PBkKn3P3  
annuity on human life 人寿年金 ;2&(]1X  
antecedent debt 先前的债项 & o)j@5Y?  
ante-dated cheque 倒填日期支票 N)&3(A@  
anticipated expenditure 预期开支 t0hg!_$bq  
anticipated net profit 预期纯利 ?;}2Z)  
anticipated revenue 预期收入 x/5%a{~j2  
anti-inflation measure 反通货膨胀措施 \}G/F
!  
anti-inflationary stance 反通货膨胀立场 B;_M52-B  
apparent deficit 表面赤字 6kYn5:BhIi  
apparent financial solvency 表面偿债能力 C;STJrew  
apparent partner 表面合伙人 wVw3YIN#  
application for personal assessment 个人入息课税申请书 n802!d+Tn  
application of fund 资金应用 ]LNP"vi;  
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 iv3NmkP1  
appointed actuary 委任精算师 ~FDJKGK  
appointed auditor 委任核数师；委任审计师 
Jf4D">h  
appointed trustee 委任的受托人 U%U%a,rA5s  
appointer 委任人 WM*7p
;t@)  
apportioned pro rata 按比例分摊 8'/vW~f  
apportionment 分配；分摊 "4i(5|whp?  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 B ljZ&wZW  
apportionment formula 分摊方程式 r@k&1*&  
apportionment of estate duty 遗产税的分摊 >5)$Qtz#  
appraisal 估价；评估 XCQ=`3f  
appreciable growth 可观增长 P62g7>B5^  
appreciable impact 显着影响 FRX'"gIR0  
appreciable increase 可观增长 42X[Huy]  
appreciation 增值；升值 APy&~`  
appreciation against other currencies 相对其他货币升值 W aks*^|  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 >a@-OJ.yOk  
appreciation tax 增值税 &o:wSe  
appropriation 拨款；拨用；拨付 * UBU?  
appropriation account 拨款帐目 =][[TH  
Appropriation Bill 拨款法案 ?v `0KF  
appropriation-in-aid system 补助拨款办法 1;g>?18@  
approved assets 核准资产 XeJx/'9o{  
approved basket stock 认可一篮子证券 B-'Xk{  
approved budget 核准预算 BTGPP@p4  
approved charitable donation 认可慈善捐款 JKXs/r;:  
approved charitable institution 认可慈善机构 7$}lkL  
approved currency 核准货币；认可货币 jD'\\jAUdm  
approved estimates 核准预算 VbJGyjx  
approved estimates of expenditure 核准开支预算 ~B|K]&/]  
approved overseas insurer 核准海外保险人 3S +.]v>  
approved overseas trust company 核准海外信托公司 MhWmY[  
approved pooled investment fund 核准汇集投资基金 #.#T+B+9  
approved provident fund scheme 认可公积金计划 4GeWo@8h  
approved provision 核准拨款 -=QA{n  
approved redeemable share 核准可赎回股份 'I\bz;VT  
approved regional stock 认可地区性证券 #tGW|F  
approved retirement scheme 认可退休金计划 )t&j0`Yq  
approved subordinated loan 核准附属贷款 ?neXs-'-p  
arbitrage 套戥；套汇；套利 G-9]z[\#  
arbitrageur 套戥者；套汇者 E<D45C{DP  
arbitrary amount 临时款项 *8t_$<'dQ  
arrangement 措施；安排；协定 Gpo(Zf?  
arrears 欠款 h@@2vs2  
arrears of pay 欠付薪酬 Ryr2  
arrears of revenue 逾期未收税款；逾期未收的帐项 VuPa'2  
articles of association 组织章程；组织细则；组织章程细则 =P-kb^s  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 Z2j M.[hq  
ascertainment of profit 确定利润 ~UEft  
"Asia Clear" “亚洲结算系统”