[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 \mv7"TM  
allotment notice 股份配售通知；配股通知 Y{2\==~  
allotment of shares 股份分配 NFc<%#H  
allowable 可获宽免；免税的 2Uk$9s  
allowable business loss 可扣除的营业亏损 BH%eu 7`t  
allowable expenses 可扣税的支出 lfWxdi  
allowance 免税额；津贴；备抵；准备金 FtY*I&  
allowance for debts 债项的免税额 zXMIDrq  
allowance for depreciation by wear and tear 耗损折旧免税额 !@bN  
allowance for funeral expenses 殡殓费的免税额
K4l,
YR;r  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 ZRcY; ?  
allowance for repairs and outgoings 修葺及支出方面的免税额 =">O;L.xj  
allowance to debtor 给债务人的津贴 -bKli<C
 
alteration of capital 资本更改 HM--`RJ  
alternate trustee 候补受托人 Y MJjO0  
amalgamation 合并 {)jQbAr(G  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 mqtl0P0  
ambit of charges 征税范围；收费范围 P VV\@  
amended valuation 经修订的估值 c< \:lhl  
American Commodities Exchange 美国商品交易所 [l'
~>  
American Express Bank Limited 美国运通银行 cV)C:!W2  
American Stock Exchange 美国证券交易所 |4wVWJ7   
amortization 摊销 q=|>r n_  
amount due from banks 存放银行同业的款项 5H?`a7q N  
amount due from banks abroad 存放海外银行同业的款项  a
A0aW=R  
amount due from holding companies 控股公司欠款 r#^X]  
amount due from local banks 存放本港银行同业的款项 U7 Z_  
amount due to banks 银行同业的存款 n_?<q{GW  
amount due to banks abroad 海外银行同业的存款 ggX'`bK  
amount due to holding companies 控股公司存款 :9K5zD  
amount due to local banks 本港银行同业的存款 ,R*ru*  
amount due to outport banks 外埠银行同业的存款 [O(78n$$  
amount for note issue 发行纸币的款额 H VG'v>s@  
amount of bond 担保契据的款额 .$S`J2Y  
amount of consideration 代价款额 {w{|y[[d~  
amount of contribution 供款数额 o-7>^wV%BD  
amount of indebtedness 负债款额 GQ)hZt0  
amount of principal of the loan 贷款本金额 q6/ o.j  
amount of rates chargeable 应征差饷数额 k,b(MAiQ0  
amount of share capital 股本额 !]5F2~"v  
amount of sums assured 承保款额 Gl}=Q7  
amount of variation 变动幅度 'du:Bxl`d4  
amount of vote 拨款数额 }GQ8|fg`U  
amount payable 应付款额 mVU(u_lh  
amount receivable 应收款额 ZK_ IK)g  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所
&|Z:8]'P  
analysis 分析 ^vo^W:   
ancillary risk 附属风险 0.|tKetHq  
annual account 周年帐目；周年帐目报表；年度决算；年结 rN}{v}n  
annual accounting date 年结日期 D='/-3f!F]  
annual allowance 每年免税额；年积金；年度津贴；年津 B2&fvv?  
annual balance 年度余额 S 8h/AW6l  
annual disposable income 每年可动用收入 }=7tGqfw  
annual estimates 周年预算 c?b?x 6 2  
annual fee 年费 q^Oq
:l$s  
annual general meeting 周年大会 0Q%'vBX\`  
annual growth rate 年增率；每年增长率 ma?569Z8~0  
annual long-term supplement 长期个案每年补助金 OFCkQEG=y>  
annual pensionable emolument 可供计算退休金的年薪 nN/v7^^  
annual report 年报
OsvAm'B  
Annual Report on the Consumer Price Index 《消费物价指数年报》 _W tSZmW?  
annual return 周年报表；周年申报表；每年报税表格 p;BdzV>  
Annual Return Rules 《周年报表规则》 GEIMCg(TRj  
annual review of consumer prices 每年消费物价回顾 `;5UlkVZ5  
annual roll-forward basis 逐年延展方式 %+FM$xyJ  
annual salary 年薪 "uqa~R{  
annual statement 年度报表；年度决算表 B
>#zrCD  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 %|oY8;0|A>  
annuitant 年金受益人 w0tlF:Eg  
annuity 年金 9= \bS6w*  
annuity contract 年金合约 EmG`ga)s  
annuity on human life 人寿年金 tCtR(mG=A  
antecedent debt 先前的债项 %NX  
ante-dated cheque 倒填日期支票 DQH _@-q  
anticipated expenditure 预期开支 J'^BxN&  
anticipated net profit 预期纯利 :h*20iP  
anticipated revenue 预期收入 qmO Gsj`#  
anti-inflation measure 反通货膨胀措施 %w6> 3#e  
anti-inflationary stance 反通货膨胀立场 (= uwx#  
apparent deficit 表面赤字 6DR@$fpt  
apparent financial solvency 表面偿债能力 (al7/EhY  
apparent partner 表面合伙人 +5?sYp\  
application for personal assessment 个人入息课税申请书 [WX+/pm7>  
application of fund 资金应用 %v :a  
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 T?^AllUZQR  
appointed actuary 委任精算师 {eqUEdC  
appointed auditor 委任核数师；委任审计师 8Tv;,a  
appointed trustee 委任的受托人 
( fm\kV  
appointer 委任人 Y\sLwLLlG  
apportioned pro rata 按比例分摊 G\Toi98d*  
apportionment 分配；分摊 fcD$km  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 +*!oZKm.  
apportionment formula 分摊方程式 {foF[M  
apportionment of estate duty 遗产税的分摊 =@gH$Q_1  
appraisal 估价；评估 1Qhx$If~  
appreciable growth 可观增长 'rp(k\pY  
appreciable impact 显着影响 _6^vxlF  
appreciable increase 可观增长 dUOjPq97  
appreciation 增值；升值 /o+, =7hY  
appreciation against other currencies 相对其他货币升值 pk: ruf`)  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ~=Er= 0  
appreciation tax 增值税 TBrAYEk  
appropriation 拨款；拨用；拨付 .I {X  
appropriation account 拨款帐目 %jKR\f G  
Appropriation Bill 拨款法案 Q*(]&qr"E  
appropriation-in-aid system 补助拨款办法 h_*=_2|}  
approved assets 核准资产 `k^ i#Nc>  
approved basket stock 认可一篮子证券 G/2@ Mn-  
approved budget 核准预算 DtXXfp@;  
approved charitable donation 认可慈善捐款 w v9s{I{P  
approved charitable institution 认可慈善机构 .y+>-[j?B  
approved currency 核准货币；认可货币 A}OV>yM  
approved estimates 核准预算 8T$:^HW  
approved estimates of expenditure 核准开支预算 |>jlY |  
approved overseas insurer 核准海外保险人 8Tt2T} Y  
approved overseas trust company 核准海外信托公司 p^5B_r:  
approved pooled investment fund 核准汇集投资基金 0wAZ9AxA{  
approved provident fund scheme 认可公积金计划 @bfaAh~   
approved provision 核准拨款 5(u7b  
approved redeemable share 核准可赎回股份 Dn<2.!ZKQ  
approved regional stock 认可地区性证券 g0cCw2S  
approved retirement scheme 认可退休金计划 c^A3|tCi  
approved subordinated loan 核准附属贷款 <4C`^p  
arbitrage 套戥；套汇；套利 u?Iop/b  
arbitrageur 套戥者；套汇者 j)'V_@  
arbitrary amount 临时款项 j05ahquI  
arrangement 措施；安排；协定 j3Cpo x  
arrears 欠款 i ,4  
arrears of pay 欠付薪酬 Rk2ZdNc\  
arrears of revenue 逾期未收税款；逾期未收的帐项 /uW6P3M  
articles of association 组织章程；组织细则；组织章程细则 o PR^Z pt  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 T/)$}#w0i  
ascertainment of profit 确定利润 qaG%PH}a  
"Asia Clear" “亚洲结算系统”