[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 z6py"J@  
allotment notice 股份配售通知；配股通知 qaim6a   
allotment of shares 股份分配 fm~kM J  
allowable 可获宽免；免税的 M,}|tsL  
allowable business loss 可扣除的营业亏损 +y 87~]]  
allowable expenses 可扣税的支出 X,8<oX1r  
allowance 免税额；津贴；备抵；准备金 <)*2LBF@]  
allowance for debts 债项的免税额  lWm'  
allowance for depreciation by wear and tear 耗损折旧免税额 kM`l  
allowance for funeral expenses 殡殓费的免税额 b3YO!cJ  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 1 y}2+Kk  
allowance for repairs and outgoings 修葺及支出方面的免税额 e?bYjJq  
allowance to debtor 给债务人的津贴 s(
<uo{  
alteration of capital 资本更改 5PcJZi^.l
 
alternate trustee 候补受托人 f lgRpXt  
amalgamation 合并 dz>;<&2Z  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 Quf_'  
ambit of charges 征税范围；收费范围 NA,CZ  
amended valuation 经修订的估值 -CH`>  
American Commodities Exchange 美国商品交易所 1009ES7*  
American Express Bank Limited 美国运通银行 oUQ07z\C  
American Stock Exchange 美国证券交易所 1}ZKc=Pfu  
amortization 摊销 r6'UUu  
amount due from banks 存放银行同业的款项 fIF<g@s  
amount due from banks abroad 存放海外银行同业的款项 PCnQ_A-Q  
amount due from holding companies 控股公司欠款 G;3~2^lB\  
amount due from local banks 存放本港银行同业的款项 >+5?F*`\D*  
amount due to banks 银行同业的存款 1{_A:<VBl  
amount due to banks abroad 海外银行同业的存款 7m#[!%D  
amount due to holding companies 控股公司存款 aQ j*KMc  
amount due to local banks 本港银行同业的存款 /MQU >&  
amount due to outport banks 外埠银行同业的存款 2k6 X,  
amount for note issue 发行纸币的款额 H&b3{yOa  
amount of bond 担保契据的款额 22(*J<  
amount of consideration 代价款额 8vk..!7n}  
amount of contribution 供款数额 _if|TFw;h  
amount of indebtedness 负债款额 |lH;Fq{\  
amount of principal of the loan 贷款本金额 drwg
jLC+  
amount of rates chargeable 应征差饷数额 ZDL']*)'  
amount of share capital 股本额 B5X
sGLV  
amount of sums assured 承保款额 fx8EB8A7K7  
amount of variation 变动幅度

(J"T]-[  
amount of vote 拨款数额 >ds%].$-\  
amount payable 应付款额 '2zL.:~  
amount receivable 应收款额 ~](fFa{  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 *=Z26  
analysis 分析 Ch )dLPz@  
ancillary risk 附属风险 p#f+P?  
annual account 周年帐目；周年帐目报表；年度决算；年结 (yo;NKq,@  
annual accounting date 年结日期 6I_Hd>4  
annual allowance 每年免税额；年积金；年度津贴；年津 (eCFWmO  
annual balance 年度余额 /9yaW7w  
annual disposable income 每年可动用收入 a:YI"*S  
annual estimates 周年预算 m\/(w_/?  
annual fee 年费 ZWV|# c<G  
annual general meeting 周年大会 z<gu00U7  
annual growth rate 年增率；每年增长率 Ta JB4zB  
annual long-term supplement 长期个案每年补助金 "x'),  
annual pensionable emolument 可供计算退休金的年薪 N^VD=<#T  
annual report 年报 bshGS8O  
Annual Report on the Consumer Price Index 《消费物价指数年报》 C9S@v D+  
annual return 周年报表；周年申报表；每年报税表格 Wi n8LOC  
Annual Return Rules 《周年报表规则》 CGw--`#\  
annual review of consumer prices 每年消费物价回顾 ;evCW$ G=  
annual roll-forward basis 逐年延展方式 y'ja< 1I>  
annual salary 年薪 %[<Y9g,:Q  
annual statement 年度报表；年度决算表 1gO2C$  
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 h06ku2Q  
annuitant 年金受益人 6)]f6p&e  
annuity 年金 A{o'z_zC  
annuity contract 年金合约 Hg}I]!B  
annuity on human life 人寿年金 RANPi\]  
antecedent debt 先前的债项 ?(KvQK|d4  
ante-dated cheque 倒填日期支票 U3vEdw<lV  
anticipated expenditure 预期开支 puJ#w1!x`  
anticipated net profit 预期纯利 151tXSzLT  
anticipated revenue 预期收入 dEM?~?  
anti-inflation measure 反通货膨胀措施 cd;NpN  
anti-inflationary stance 反通货膨胀立场 SN+S6  
apparent deficit 表面赤字 NCA{H^CL  
apparent financial solvency 表面偿债能力 O}Ui`eWU  
apparent partner 表面合伙人 r0m)j  
application for personal assessment 个人入息课税申请书 j&6
jRX  
application of fund 资金应用 M/V(5IoP(  
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 g(0;[#@  
appointed actuary 委任精算师 iZ[tHw||  
appointed auditor 委任核数师；委任审计师 Y ?]G}5  
appointed trustee 委任的受托人 sc`"P-J+vp  
appointer 委任人 qU
hRu>   
apportioned pro rata 按比例分摊 )Du-_Z  
apportionment 分配；分摊 ;i#LIHJ  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 QL"gWr`R  
apportionment formula 分摊方程式 'Tb0-1S?  
apportionment of estate duty 遗产税的分摊 w5]"ga>Y  
appraisal 估价；评估 Wf02$c0#K  
appreciable growth 可观增长 {7Cx#Ewd  
appreciable impact 显着影响 ZofHic  
appreciable increase 可观增长 !^U6Z@&/R  
appreciation 增值；升值 jeN1eM8WI  
appreciation against other currencies 相对其他货币升值 Ri:p8  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 h\,5/ )Y  
appreciation tax 增值税 X< Za9  
appropriation 拨款；拨用；拨付 5{>0eFzG  
appropriation account 拨款帐目 "2n;3ByR  
Appropriation Bill 拨款法案 ucg$Ed  
appropriation-in-aid system 补助拨款办法 m^!Sv?hV  
approved assets 核准资产 /rF 8@ l  
approved basket stock 认可一篮子证券 !awh*Xj6  
approved budget 核准预算 {ctwo X[;  
approved charitable donation 认可慈善捐款 ?)A2Kw>2  
approved charitable institution 认可慈善机构 Wb=Jj 9;  
approved currency 核准货币；认可货币 3_qdJ<,  
approved estimates 核准预算 >.dHt\  
approved estimates of expenditure 核准开支预算 xi {|  
approved overseas insurer 核准海外保险人 >M ^&F6  
approved overseas trust company 核准海外信托公司 y{rn-?`{  
approved pooled investment fund 核准汇集投资基金 I"!'AI-  
approved provident fund scheme 认可公积金计划 y~#\#w{  
approved provision 核准拨款 Md(JIlh3  
approved redeemable share 核准可赎回股份  ';lfS  
approved regional stock 认可地区性证券 $>vy(Y  
approved retirement scheme 认可退休金计划 LZWS^77  
approved subordinated loan 核准附属贷款 
I{n;4?  
arbitrage 套戥；套汇；套利 6c\DJD  
arbitrageur 套戥者；套汇者 {*=E?oF@  
arbitrary amount 临时款项 .K9l*-e[=  
arrangement 措施；安排；协定 y/4ny,s"  
arrears 欠款 IlHY%8F{  
arrears of pay 欠付薪酬 4UCwT1  
arrears of revenue 逾期未收税款；逾期未收的帐项 >_Uj?F:  
articles of association 组织章程；组织细则；组织章程细则 (DJvi6\H  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 Jirct,k  
ascertainment of profit 确定利润 Z*bC#s?  
"Asia Clear" “亚洲结算系统”