[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 ^R7lom.  
allotment notice 股份配售通知；配股通知 gjwn7_  
allotment of shares 股份分配 E)5\i-n  
allowable 可获宽免；免税的 (AaoCa[  
allowable business loss 可扣除的营业亏损 !mJ"gg  
allowable expenses 可扣税的支出  4iazNl#  
allowance 免税额；津贴；备抵；准备金 ]?kZni8j_  
allowance for debts 债项的免税额 JV^=v@Z3  
allowance for depreciation by wear and tear 耗损折旧免税额 qFCOUl  
allowance for funeral expenses 殡殓费的免税额 pYZmz  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 KE5kOU;  
allowance for repairs and outgoings 修葺及支出方面的免税额 WUe{vV#S'0  
allowance to debtor 给债务人的津贴 Cazocq5  
alteration of capital 资本更改 :Uzm  
alternate trustee 候补受托人 !*dI|k  
amalgamation 合并 ;~)5s'  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 WYm\)@  
ambit of charges 征税范围；收费范围 0WW2i{7`U  
amended valuation 经修订的估值 mP~QWx![N  
American Commodities Exchange 美国商品交易所 f;o5=)Y  
American Express Bank Limited 美国运通银行 MDZ640-Y  
American Stock Exchange 美国证券交易所 A 
Ru2W1g  
amortization 摊销 1QcNp(MO  
amount due from banks 存放银行同业的款项 o4F2%0gJ  
amount due from banks abroad 存放海外银行同业的款项 &ZlVWK~v  
amount due from holding companies 控股公司欠款 ~*&H$6NJS  
amount due from local banks 存放本港银行同业的款项 ) <[XtK  
amount due to banks 银行同业的存款 58tARLDr  
amount due to banks abroad 海外银行同业的存款 Ha0M) 0Anv  
amount due to holding companies 控股公司存款 S}m)OmrmA  
amount due to local banks 本港银行同业的存款 Z*] 9E^  
amount due to outport banks 外埠银行同业的存款 O~#!l"0 L+  
amount for note issue 发行纸币的款额 Q^9_'t}X  
amount of bond 担保契据的款额 / |;RV"  
amount of consideration 代价款额 abmYA#  
amount of contribution 供款数额 r"3=44St  
amount of indebtedness 负债款额 ^B.5GK)!  
amount of principal of the loan 贷款本金额
9X+V4xux  
amount of rates chargeable 应征差饷数额 Olt?~}  
amount of share capital 股本额 8`B3;Zmm  
amount of sums assured 承保款额 36&e.3/#  
amount of variation 变动幅度 J9--tJ?[>o  
amount of vote 拨款数额 ;s= l52  
amount payable 应付款额 L2[($ l  
amount receivable 应收款额 2+N]PW\V  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 b5dD/-Vj  
analysis 分析 E1aHKjLQ  
ancillary risk 附属风险 y{B=-\O]  
annual account 周年帐目；周年帐目报表；年度决算；年结 7?!d^$B  
annual accounting date 年结日期 E!)xj.aS$  
annual allowance 每年免税额；年积金；年度津贴；年津
c(f  
annual balance 年度余额 >-RQ]?^  
annual disposable income 每年可动用收入 .,|G7DGH]  
annual estimates 周年预算 JQ_sUYh~3  
annual fee 年费 >^?u .gM3  
annual general meeting 周年大会 b;B%q$sntC  
annual growth rate 年增率；每年增长率 A7Cm5>Y_S  
annual long-term supplement 长期个案每年补助金 `iFmrC<  
annual pensionable emolument 可供计算退休金的年薪 Fh&G;aE
q  
annual report 年报 \g`\`e53?  
Annual Report on the Consumer Price Index 《消费物价指数年报》 "+R+6<"  
annual return 周年报表；周年申报表；每年报税表格 7FP*oN?  
Annual Return Rules 《周年报表规则》 h9&0Z+zs  
annual review of consumer prices 每年消费物价回顾 w_ "E*9  
annual roll-forward basis 逐年延展方式 I;,77PxD  
annual salary 年薪 &.)^ %Tp\z  
annual statement 年度报表；年度决算表 @muRxi  
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 n:I,PS0H<  
annuitant 年金受益人 \"w"$9o6  
annuity 年金 Gt8M&S-;  
annuity contract 年金合约 :%_LpZ
 
annuity on human life 人寿年金 RtkEGxw*^  
antecedent debt 先前的债项 Y#ap*  
ante-dated cheque 倒填日期支票 3V+] 9;  
anticipated expenditure 预期开支 ]!W=^!  
anticipated net profit 预期纯利 A_"w^E{P  
anticipated revenue 预期收入 q<x/Hat)  
anti-inflation measure 反通货膨胀措施 [NjXO`5#]  
anti-inflationary stance 反通货膨胀立场 xk9%F?)
 
apparent deficit 表面赤字 IEL%!RFG  
apparent financial solvency 表面偿债能力 ^lnK$i  
apparent partner 表面合伙人 5 8}U^IW  
application for personal assessment 个人入息课税申请书 59 T8r  
application of fund 资金应用 y;m|  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 "=HA Y  
appointed actuary 委任精算师 <VMGTBVQ  
appointed auditor 委任核数师；委任审计师 1SQ3-WUs  
appointed trustee 委任的受托人 k$^UUo6  
appointer 委任人 nSDMOyj+  
apportioned pro rata 按比例分摊 4@+`q *  
apportionment 分配；分摊 VD;01"#'  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 W 8<&gh +  
apportionment formula 分摊方程式 H5/6TX72N  
apportionment of estate duty 遗产税的分摊 rK8lBy:<  
appraisal 估价；评估 3,_aAgeE  
appreciable growth 可观增长 \Gef \  
appreciable impact 显着影响 Y,qI@n<  
appreciable increase 可观增长 j7Yu>cr  
appreciation 增值；升值 f=+
m IZ  
appreciation against other currencies 相对其他货币升值 (fH#I tf  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 '0;l]/i.  
appreciation tax 增值税 )rIwqUgp6\  
appropriation 拨款；拨用；拨付 /cUO$m o  
appropriation account 拨款帐目 6
$hQ35  
Appropriation Bill 拨款法案 C!O0xhs  
appropriation-in-aid system 补助拨款办法 c`)\Pb/O  
approved assets 核准资产  h},IF  
approved basket stock 认可一篮子证券 dohA0  
approved budget 核准预算 ,hDWPs2S  
approved charitable donation 认可慈善捐款 dM.f]-g  
approved charitable institution 认可慈善机构 pHGYQ;:L  
approved currency 核准货币；认可货币 P_^ +A  
approved estimates 核准预算 d"
1]4.c  
approved estimates of expenditure 核准开支预算 "m):Y;9iQ?  
approved overseas insurer 核准海外保险人 4!{KWL`A  
approved overseas trust company 核准海外信托公司 RXMISt3+{y  
approved pooled investment fund 核准汇集投资基金 tH@Erh|%  
approved provident fund scheme 认可公积金计划 #Qw0&kM7I  
approved provision 核准拨款  ^'MT0j  
approved redeemable share 核准可赎回股份 olB.*#gA  
approved regional stock 认可地区性证券 ;$,U~0  
approved retirement scheme 认可退休金计划 kM l+yli3c  
approved subordinated loan 核准附属贷款 tn\yI!a  
arbitrage 套戥；套汇；套利 /obfw^  
arbitrageur 套戥者；套汇者 oi7@s0@  
arbitrary amount 临时款项 fivw~z|[@  
arrangement 措施；安排；协定 d UE,U=  
arrears 欠款 3Y4?CM&0v  
arrears of pay 欠付薪酬 ](]i 'fE>  
arrears of revenue 逾期未收税款；逾期未收的帐项 n: ^ d|@  
articles of association 组织章程；组织细则；组织章程细则 gT{Q#C2Baw  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 FW;?s+Uyx  
ascertainment of profit 确定利润 ,$L4dF3  
"Asia Clear" “亚洲结算系统”