[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 ( 17=|s  
allotment notice 股份配售通知；配股通知 ?,0 5!]  
allotment of shares 股份分配 ZAcH`r*  
allowable 可获宽免；免税的 [$[1|r *Q  
allowable business loss 可扣除的营业亏损 xU_Dg56z'&  
allowable expenses 可扣税的支出 ~Dz
`O"X3  
allowance 免税额；津贴；备抵；准备金 p{BBqKv  
allowance for debts 债项的免税额 sGdlS&08(  
allowance for depreciation by wear and tear 耗损折旧免税额 #\X="'/  
allowance for funeral expenses 殡殓费的免税额 qS{E+
)P  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 vsL)E:0  
allowance for repairs and outgoings 修葺及支出方面的免税额 EA+}Rf6}  
allowance to debtor 给债务人的津贴 vPbmQh ex  
alteration of capital 资本更改 tjIT4  
alternate trustee 候补受托人 ="*:H)
  
amalgamation 合并 N akSIGm  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 zPKx: I3  
ambit of charges 征税范围；收费范围 2IGoAt>V  
amended valuation 经修订的估值 ?rG>SA>o  
American Commodities Exchange 美国商品交易所 /:],bNb  
American Express Bank Limited 美国运通银行 lE@ V>%b  
American Stock Exchange 美国证券交易所
<5wk~|@t  
amortization 摊销 vOl<  
amount due from banks 存放银行同业的款项 1<ic 5kB  
amount due from banks abroad 存放海外银行同业的款项 R<GnPN:c  
amount due from holding companies 控股公司欠款 E,nxv+AQ  
amount due from local banks 存放本港银行同业的款项 ,m)k;co^  
amount due to banks 银行同业的存款 eAPNF?0yh  
amount due to banks abroad 海外银行同业的存款 eumpNF%$  
amount due to holding companies 控股公司存款 ToVi;  
amount due to local banks 本港银行同业的存款 [~[)C]-=  
amount due to outport banks 外埠银行同业的存款 +4Uxq{.K  
amount for note issue 发行纸币的款额 X/l{E4Ex  
amount of bond 担保契据的款额 2iJ)K rw  
amount of consideration 代价款额 g*& |Eq/  
amount of contribution 供款数额 I}S~,4  
amount of indebtedness 负债款额 d@?++z  
amount of principal of the loan 贷款本金额 ZWH9E.uj  
amount of rates chargeable 应征差饷数额 6?C|pO  
amount of share capital 股本额 qQ%RnD9  
amount of sums assured 承保款额 i6@c@n  
amount of variation 变动幅度 `,O#r0m  
amount of vote 拨款数额 4%s6 d,6"  
amount payable 应付款额 c\\'x\J7  
amount receivable 应收款额 xR`W9Z5  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 [$<\*d/  
analysis 分析 $k|:V&6SV  
ancillary risk 附属风险 K_" denzT+  
annual account 周年帐目；周年帐目报表；年度决算；年结 \=yWJ  
annual accounting date 年结日期 _3'FX#xc  
annual allowance 每年免税额；年积金；年度津贴；年津 : 47bf<w|Y  
annual balance 年度余额 5
@kNvi  
annual disposable income 每年可动用收入 <V~B8C!)  
annual estimates 周年预算 k+D"LA%J  
annual fee 年费 3i I 4yg  
annual general meeting 周年大会 7`c\~_Df_  
annual growth rate 年增率；每年增长率 H`:2J8   
annual long-term supplement 长期个案每年补助金 "^UJC-  
annual pensionable emolument 可供计算退休金的年薪 ]#fmih^  
annual report 年报 &P@dx=6d  
Annual Report on the Consumer Price Index 《消费物价指数年报》 5>e
#SW  
annual return 周年报表；周年申报表；每年报税表格 N-9Vx#i  
Annual Return Rules 《周年报表规则》 1#D&cx6  
annual review of consumer prices 每年消费物价回顾 7^2  
annual roll-forward basis 逐年延展方式 Z?);^m|T  
annual salary 年薪 !G8=S'~~  
annual statement 年度报表；年度决算表 lzE{e6  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 s)L\D$;+O  
annuitant 年金受益人 vo]!IY  
annuity 年金 L^{1dVGWNa  
annuity contract 年金合约 /qd5{%:  
annuity on human life 人寿年金 R.(fo:ve>  
antecedent debt 先前的债项 /~O>He  
ante-dated cheque 倒填日期支票 =,])xzG%  
anticipated expenditure 预期开支 Biva{'[m  
anticipated net profit 预期纯利 e` QniTkT  
anticipated revenue 预期收入 :"~SKJm  
anti-inflation measure 反通货膨胀措施 aJ{-m@/5  
anti-inflationary stance 反通货膨胀立场 .yF@O w  
apparent deficit 表面赤字 U{JD\G8m  
apparent financial solvency 表面偿债能力 hn-!W;j  
apparent partner 表面合伙人 ) 43\qIu\  
application for personal assessment 个人入息课税申请书 sYG:\>}ie  
application of fund 资金应用 L/Ytkag  
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 3bd(.he2u  
appointed actuary 委任精算师 ILU7Yhk  
appointed auditor 委任核数师；委任审计师 d5z=fH9  
appointed trustee 委任的受托人 2YbI."o b  
appointer 委任人 zFba("E Z  
apportioned pro rata 按比例分摊 Z"pC DW)  
apportionment 分配；分摊 ~\oF}7l$  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 [XKudw%  
apportionment formula 分摊方程式 ){I0  
apportionment of estate duty 遗产税的分摊 N*w6D:  
appraisal 估价；评估 -91*VBrOd  
appreciable growth 可观增长 0ap_tCY  
appreciable impact 显着影响 3i;sB
 
appreciable increase 可观增长 pK|~G."6e  
appreciation 增值；升值 k Xg&}n 7  
appreciation against other currencies 相对其他货币升值 \`:nmFO(9  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 6L!/#d0  
appreciation tax 增值税 #hZ`r5GvTj  
appropriation 拨款；拨用；拨付 HVHd@#pDZ  
appropriation account 拨款帐目 CQANex4&\  
Appropriation Bill 拨款法案 !S3^{l-  
appropriation-in-aid system 补助拨款办法 s?5vJ:M Xr  
approved assets 核准资产 ]J(BaX4  
approved basket stock 认可一篮子证券 K7-z.WTUR  
approved budget 核准预算 3-PqUJT$  
approved charitable donation 认可慈善捐款 z|$ M,?r'  
approved charitable institution 认可慈善机构 F%tV^$%  
approved currency 核准货币；认可货币 Dx5X6t9=  
approved estimates 核准预算 +7KRoF|  
approved estimates of expenditure 核准开支预算 .}c& "L;W  
approved overseas insurer 核准海外保险人 $ o }  
approved overseas trust company 核准海外信托公司 )Ggv_mc h  
approved pooled investment fund 核准汇集投资基金 hjgB[ &U>  
approved provident fund scheme 认可公积金计划 0#S#v2r5  
approved provision 核准拨款 +Zg@X.z  
approved redeemable share 核准可赎回股份 DP8%/CV!*  
approved regional stock 认可地区性证券 &|K9qa~)Y  
approved retirement scheme 认可退休金计划 5<>"d :9  
approved subordinated loan 核准附属贷款 jAcrXB*  
arbitrage 套戥；套汇；套利 ! }>CEE  
arbitrageur 套戥者；套汇者 }ip3dm  
arbitrary amount 临时款项 kj>!&W57  
arrangement 措施；安排；协定 S aH':UN  
arrears 欠款 w$DHMpW'  
arrears of pay 欠付薪酬 sxn{uRF  
arrears of revenue 逾期未收税款；逾期未收的帐项 N`HiNb [  
articles of association 组织章程；组织细则；组织章程细则 /os,s[w  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 r,HIoeAKP  
ascertainment of profit 确定利润 dLfB){>S  
"Asia Clear" “亚洲结算系统”