[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 WILMH`  
allotment notice 股份配售通知；配股通知 J7g8D{4  
allotment of shares 股份分配 - RU=z!{  
allowable 可获宽免；免税的 _/tHD]um  
allowable business loss 可扣除的营业亏损 @qYp>|AF  
allowable expenses 可扣税的支出 H7DJ~z~J  
allowance 免税额；津贴；备抵；准备金 G2T|RT$_K  
allowance for debts 债项的免税额 y9Usn8  
allowance for depreciation by wear and tear 耗损折旧免税额 &:`U&06q  
allowance for funeral expenses 殡殓费的免税额 nX`u[ks  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 #NryLE!/  
allowance for repairs and outgoings 修葺及支出方面的免税额 ;67x0)kn  
allowance to debtor 给债务人的津贴 1waTTT?"Ho  
alteration of capital 资本更改 >: g3k  
alternate trustee 候补受托人 k5kxQhPf  
amalgamation 合并 "9Q40w\  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 "L&#lfOKG  
ambit of charges 征税范围；收费范围 L bmawi^  
amended valuation 经修订的估值  ^0\  
American Commodities Exchange 美国商品交易所 _y} T/I9  
American Express Bank Limited 美国运通银行 Vo'T!e- B  
American Stock Exchange 美国证券交易所 g0["^P1tV  
amortization 摊销 $cU!m(SILQ  
amount due from banks 存放银行同业的款项 G\+L~t  
amount due from banks abroad 存放海外银行同业的款项   t!_<~  
amount due from holding companies 控股公司欠款 )O@]uY  
amount due from local banks 存放本港银行同业的款项
9~/J35  
amount due to banks 银行同业的存款 ia+oX~W!VR  
amount due to banks abroad 海外银行同业的存款 /k
,-P  
amount due to holding companies 控股公司存款 fUA uqfj[  
amount due to local banks 本港银行同业的存款 I!Z_[M  
amount due to outport banks 外埠银行同业的存款 IHv[ v*4:  
amount for note issue 发行纸币的款额 !`Hd-&}bYz  
amount of bond 担保契据的款额 I$Op:P6.E  
amount of consideration 代价款额 LoN< oj5  
amount of contribution 供款数额 %_%Q8,W  
amount of indebtedness 负债款额 cmU1!2.1E  
amount of principal of the loan 贷款本金额 FwkuC09tI  
amount of rates chargeable 应征差饷数额 ?WqT[MnK  
amount of share capital 股本额 U "^kH|  
amount of sums assured 承保款额 9 %I?).5  
amount of variation 变动幅度 _8F`cuyW  
amount of vote 拨款数额 3@$,s
~+ 3  
amount payable 应付款额 :fZ}o|t7  
amount receivable 应收款额 8h*Icf  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 BMG3|N^  
analysis 分析 7`zHX&-W  
ancillary risk 附属风险 AicBSqUke  
annual account 周年帐目；周年帐目报表；年度决算；年结 '}Z~JYa0  
annual accounting date 年结日期 7'W%blg !V  
annual allowance 每年免税额；年积金；年度津贴；年津 `tA" }1;ka  
annual balance 年度余额 v,-HU&/*B  
annual disposable income 每年可动用收入 uXJ;A *  
annual estimates 周年预算 aJbO((%$|u  
annual fee 年费 \F/hMXDlJ  
annual general meeting 周年大会 r")`Ph@yp  
annual growth rate 年增率；每年增长率 mpU$+  
annual long-term supplement 长期个案每年补助金 vyK7I%T'R  
annual pensionable emolument 可供计算退休金的年薪 H Y&DmE  
annual report 年报 |@ s,XS  
Annual Report on the Consumer Price Index 《消费物价指数年报》 -
$cmG4  
annual return 周年报表；周年申报表；每年报税表格 K WowN;  
Annual Return Rules 《周年报表规则》 t4zkt!`B  
annual review of consumer prices 每年消费物价回顾 C'.L20qW  
annual roll-forward basis 逐年延展方式 NV72  
annual salary 年薪 4U+xb>  
annual statement 年度报表；年度决算表 =hC,@R>;  
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 Vt %bI0#  
annuitant 年金受益人 bYpntV  
annuity 年金 QkEvw<  
annuity contract 年金合约 @"Fme-~
 
annuity on human life 人寿年金 F;4vPbH+  
antecedent debt 先前的债项 nYR#  
ante-dated cheque 倒填日期支票 bLij7K2H  
anticipated expenditure 预期开支 =jOv] /  
anticipated net profit 预期纯利 ; >hNt  
anticipated revenue 预期收入 !;Yg/'vD-  
anti-inflation measure 反通货膨胀措施 Xqg@ e:g  
anti-inflationary stance 反通货膨胀立场 "GMBjT8  
apparent deficit 表面赤字 JQ8fdP A  
apparent financial solvency 表面偿债能力 ;c-(ObSm  
apparent partner 表面合伙人 1 d}Z(My  
application for personal assessment 个人入息课税申请书
8<S~Z:JK  
application of fund 资金应用 .h@rLorm>  
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 B(LWdap~  
appointed actuary 委任精算师 ^84G%)`&  
appointed auditor 委任核数师；委任审计师 (
[\  
appointed trustee 委任的受托人 %GjM(
;Tk  
appointer 委任人 %p ^wZtm  
apportioned pro rata 按比例分摊 WejYy|  
apportionment 分配；分摊 m4hX 'F  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 :)wy.r;N  
apportionment formula 分摊方程式 X@+{5%  
apportionment of estate duty 遗产税的分摊 &S{RGXj_  
appraisal 估价；评估 !;&p"E|b#  
appreciable growth 可观增长 jaTh^L  
appreciable impact 显着影响 ,&]S(|2%>t  
appreciable increase 可观增长 +%zAQeb  
appreciation 增值；升值 =x%dNf$e{W  
appreciation against other currencies 相对其他货币升值 dA@]!  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 #C~+JL  
appreciation tax 增值税 m,*QP*  
appropriation 拨款；拨用；拨付 FcR=v0),  
appropriation account 拨款帐目 }iXDa?6%  
Appropriation Bill 拨款法案 Y_;#UU689  
appropriation-in-aid system 补助拨款办法 a,@]8r-"  
approved assets 核准资产 9_L[w\P|4  
approved basket stock 认可一篮子证券 KyVQh8  
approved budget 核准预算 jqWu  
approved charitable donation 认可慈善捐款 FOv=!'So  
approved charitable institution 认可慈善机构 !O+)sbd<  
approved currency 核准货币；认可货币 W]"zctE  
approved estimates 核准预算 /f:dv?!km  
approved estimates of expenditure 核准开支预算 fM]+SMZy  
approved overseas insurer 核准海外保险人 !o 5 W  
approved overseas trust company 核准海外信托公司 9TgIB  
approved pooled investment fund 核准汇集投资基金 KSbKEA  
approved provident fund scheme 认可公积金计划 *]ly0nP  
approved provision 核准拨款 YZLkL26[  
approved redeemable share 核准可赎回股份 7]U "Z*  
approved regional stock 认可地区性证券 V/%>4G
YnC  
approved retirement scheme 认可退休金计划 Ttu2skcv  
approved subordinated loan 核准附属贷款 ;kFDMuuO  
arbitrage 套戥；套汇；套利 :#LLo}LKp  
arbitrageur 套戥者；套汇者 aXQnZ+2e^R  
arbitrary amount 临时款项 9v;Vv0k_  
arrangement 措施；安排；协定 K,Ef9c/+K  
arrears 欠款 `>7;!  
arrears of pay 欠付薪酬 bx#>BK!  
arrears of revenue 逾期未收税款；逾期未收的帐项 s[M
?as  
articles of association 组织章程；组织细则；组织章程细则 Vi>,kF.fV  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 \s/s7y6b+  
ascertainment of profit 确定利润 =}lh_  
"Asia Clear" “亚洲结算系统”