[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 @bQf =N+  
allotment notice 股份配售通知；配股通知 pJ7M.C!  
allotment of shares 股份分配 /l-lkG5  
allowable 可获宽免；免税的 ORhe?E]  
allowable business loss 可扣除的营业亏损 {k=H5<FV  
allowable expenses 可扣税的支出 sBGYgBu!a  
allowance 免税额；津贴；备抵；准备金 JyY-@GF  
allowance for debts 债项的免税额 s+;J`_M  
allowance for depreciation by wear and tear 耗损折旧免税额 ]p/f@j?LU  
allowance for funeral expenses 殡殓费的免税额 r]p 0O(  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 6\ g-KO  
allowance for repairs and outgoings 修葺及支出方面的免税额 !sA[ A>  
allowance to debtor 给债务人的津贴 '`$z!rA  
alteration of capital 资本更改 ;q&6WO  
alternate trustee 候补受托人 7jIye8Zi8  
amalgamation 合并 e)kN%JqW  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 x}t,v
.:  
ambit of charges 征税范围；收费范围 3[plwe  
amended valuation 经修订的估值 #%t&f"j2  
American Commodities Exchange 美国商品交易所 8C1 'g7A<  
American Express Bank Limited 美国运通银行 jdsNZV  
American Stock Exchange 美国证券交易所 WZ@/
'[  
amortization 摊销 dYdZt<6W<(  
amount due from banks 存放银行同业的款项 `,XCD-R^  
amount due from banks abroad 存放海外银行同业的款项 bM[!E8dF  
amount due from holding companies 控股公司欠款 *5'U3py  
amount due from local banks 存放本港银行同业的款项 JX%B_eUlAs  
amount due to banks 银行同业的存款 spIkXEK  
amount due to banks abroad 海外银行同业的存款 a[;TUc^I1F  
amount due to holding companies 控股公司存款 >CtT_yhx  
amount due to local banks 本港银行同业的存款 ;Z%PBMa  
amount due to outport banks 外埠银行同业的存款 x_&=IyU0j  
amount for note issue 发行纸币的款额 :td#zM  
amount of bond 担保契据的款额 ?}4 =A&][  
amount of consideration 代价款额 S&]AIG)  
amount of contribution 供款数额 &VG|*&M  
amount of indebtedness 负债款额 {kGcZf3h  
amount of principal of the loan 贷款本金额 8zv=
@`4@G  
amount of rates chargeable 应征差饷数额 f;1DhAS  
amount of share capital 股本额 nA:\G":\y  
amount of sums assured 承保款额 acd8?>%[  
amount of variation 变动幅度 5g9lO]WDI  
amount of vote 拨款数额 2
%Bq[SMuN  
amount payable 应付款额 @]$qJFXx  
amount receivable 应收款额 g wM~W  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 6*3J3Lc_<  
analysis 分析 b'\a 4  
ancillary risk 附属风险 ^6*LuXPv  
annual account 周年帐目；周年帐目报表；年度决算；年结 T8|aFoHCK  
annual accounting date 年结日期 '\yp}r'u  
annual allowance 每年免税额；年积金；年度津贴；年津 72oiO[>N'  
annual balance 年度余额 oN V5s u  
annual disposable income 每年可动用收入 r,^}/<*  
annual estimates 周年预算 3m1]Ia-9  
annual fee 年费 3,qq\gxB  
annual general meeting 周年大会 o(iv=(o  
annual growth rate 年增率；每年增长率 Q}#5mf&cD  
annual long-term supplement 长期个案每年补助金 5r1{l%?  
annual pensionable emolument 可供计算退休金的年薪 nNe`?TS?f  
annual report 年报 ^<L;"jl %  
Annual Report on the Consumer Price Index 《消费物价指数年报》 dxm_AUM  
annual return 周年报表；周年申报表；每年报税表格 O&=40"Dr  
Annual Return Rules 《周年报表规则》 'M"JF;*r  
annual review of consumer prices 每年消费物价回顾 Yv0;UKd  
annual roll-forward basis 逐年延展方式 56!>}!
8!  
annual salary 年薪 iO^z7Y7  
annual statement 年度报表；年度决算表 >?b<)Q*<  
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 yxfV|ox  
annuitant 年金受益人 }T !2IaAB  
annuity 年金 2I!STP{!l  
annuity contract 年金合约 )3O0:] <H  
annuity on human life 人寿年金 C4V#qhj  
antecedent debt 先前的债项 C:C9swik"5  
ante-dated cheque 倒填日期支票 cZ$!_30N+  
anticipated expenditure 预期开支 G/tah@N[7  
anticipated net profit 预期纯利 (GnwK1f  
anticipated revenue 预期收入 o S'M  
anti-inflation measure 反通货膨胀措施 cp|&&q  
anti-inflationary stance 反通货膨胀立场 [kc%+j<g  
apparent deficit 表面赤字 J7.}2  
apparent financial solvency 表面偿债能力 BaSNr6 YW  
apparent partner 表面合伙人 .BLF7> M1  
application for personal assessment 个人入息课税申请书 \L14rQ t  
application of fund 资金应用 QInow2/u  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 '8g/^Y@  
appointed actuary 委任精算师 m#[tY>Q[b  
appointed auditor 委任核数师；委任审计师 dt NHj/\  
appointed trustee 委任的受托人 G$\2@RT9[  
appointer 委任人 S30@|@fTz  
apportioned pro rata 按比例分摊 F">>,Oc)U"  
apportionment 分配；分摊 cE x$cZRMI  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 #UN(R  
apportionment formula 分摊方程式 ;d17xu?ks  
apportionment of estate duty 遗产税的分摊 ;0}8vs  
appraisal 估价；评估 p{:r4!*L  
appreciable growth 可观增长
,z}wR::%  
appreciable impact 显着影响 <&'Ye[k  
appreciable increase 可观增长 kqYvd]ss  
appreciation 增值；升值 B7Um G)C  
appreciation against other currencies 相对其他货币升值 "P:kZ=M Q  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 !x9j~D'C`  
appreciation tax 增值税 \!8`kC  
appropriation 拨款；拨用；拨付 MxiU-  
appropriation account 拨款帐目 K`PmWxNPh  
Appropriation Bill 拨款法案 Zp|LCE"  
appropriation-in-aid system 补助拨款办法 xNt  
approved assets 核准资产 ^ K8JE,  
approved basket stock 认可一篮子证券 #80*3vi~F  
approved budget 核准预算 md[FtcY\  
approved charitable donation 认可慈善捐款 UV>^[/^O  
approved charitable institution 认可慈善机构 \mZ\1wzn'{  
approved currency 核准货币；认可货币 ?i4}[q  
approved estimates 核准预算 W%]sI n  
approved estimates of expenditure 核准开支预算 fTi,S)F'  
approved overseas insurer 核准海外保险人 JL1%XQ i  
approved overseas trust company 核准海外信托公司 YBg
HX [q  
approved pooled investment fund 核准汇集投资基金 NEQcEUd?  
approved provident fund scheme 认可公积金计划 dG{`Jk  
approved provision 核准拨款 P=&Je?  
approved redeemable share 核准可赎回股份 1r}fnT<  
approved regional stock 认可地区性证券 :)nn/[>fC  
approved retirement scheme 认可退休金计划 .kM74X=S  
approved subordinated loan 核准附属贷款 fSp(}'m2L  
arbitrage 套戥；套汇；套利 l79jd%/m  
arbitrageur 套戥者；套汇者 P[{w23`4  
arbitrary amount 临时款项 3uwZ#   
arrangement 措施；安排；协定 ;% *e}w0  
arrears 欠款 R<mLG $  
arrears of pay 欠付薪酬 Y_`D5c:  
arrears of revenue 逾期未收税款；逾期未收的帐项 YgaJ*%\  
articles of association 组织章程；组织细则；组织章程细则 Pf oAg*  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 3nBbPP_  
ascertainment of profit 确定利润 xJ9_#$ngeM  
"Asia Clear" “亚洲结算系统”