[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 u]ZCYJ>  
allotment notice 股份配售通知；配股通知 ,saf"Ed=  
allotment of shares 股份分配 KyAQzN9  
allowable 可获宽免；免税的 ZUMzWK5Th  
allowable business loss 可扣除的营业亏损 _D(F[p|  
allowable expenses 可扣税的支出 #sEbu^  
allowance 免税额；津贴；备抵；准备金 '5eW"HGU]`  
allowance for debts 债项的免税额 7Q.?]k&  
allowance for depreciation by wear and tear 耗损折旧免税额 z>hG '  
allowance for funeral expenses 殡殓费的免税额 QSy=JC9  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 U:xr['  
allowance for repairs and outgoings 修葺及支出方面的免税额 M(S:&GOU  
allowance to debtor 给债务人的津贴 W$P)fPU'  
alteration of capital 资本更改 P{)eZINlE  
alternate trustee 候补受托人 nQvv'%v0  
amalgamation 合并 H6*d#!  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 [N925?--S  
ambit of charges 征税范围；收费范围 qgU$0enSs  
amended valuation 经修订的估值 -`
B|$ W  
American Commodities Exchange 美国商品交易所 A=|&N%lP'  
American Express Bank Limited 美国运通银行 ?+b )=Z  
American Stock Exchange 美国证券交易所 jzu1>*ok  
amortization 摊销 H5=-b@(  
amount due from banks 存放银行同业的款项 !K1[o'o#  
amount due from banks abroad 存放海外银行同业的款项 /'p(X~X:l  
amount due from holding companies 控股公司欠款 WrL&$dEJ?M  
amount due from local banks 存放本港银行同业的款项 #G
s] u  
amount due to banks 银行同业的存款 *}0
g~8Gp  
amount due to banks abroad 海外银行同业的存款 dHzo_VV  
amount due to holding companies 控股公司存款 _ y),C   
amount due to local banks 本港银行同业的存款 y#^d8 }+  
amount due to outport banks 外埠银行同业的存款 qV.*sdS>  
amount for note issue 发行纸币的款额 &B7X LO[  
amount of bond 担保契据的款额 zrG&p Z  
amount of consideration 代价款额 {v56k8uZ  
amount of contribution 供款数额 x O6)lVd  
amount of indebtedness 负债款额 pl V]hu27K  
amount of principal of the loan 贷款本金额 _w=si?q  
amount of rates chargeable 应征差饷数额 Z@ *^4Ve  
amount of share capital 股本额 W[: n*h  
amount of sums assured 承保款额 `(EY/EsY  
amount of variation 变动幅度 S!k cC-7  
amount of vote 拨款数额 /WB^h6qg  
amount payable 应付款额 U*=ebZno  
amount receivable 应收款额 zN {'@B  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 WeE>4>^  
analysis 分析 z' MOuz~Y  
ancillary risk 附属风险 O!kBp(?]  
annual account 周年帐目；周年帐目报表；年度决算；年结 c Q|nL  
annual accounting date 年结日期 Edc< 8-  
annual allowance 每年免税额；年积金；年度津贴；年津 ;+`t[ go  
annual balance 年度余额 gyJ$Jp  
annual disposable income 每年可动用收入 ^c!"*L0E  
annual estimates 周年预算 kc\^xq~  
annual fee 年费 ,l#Ev{  
annual general meeting 周年大会 {?17Zth  
annual growth rate 年增率；每年增长率 :
e`;["(,  
annual long-term supplement 长期个案每年补助金 hkee,PiiP  
annual pensionable emolument 可供计算退休金的年薪 E=3<F_3W  
annual report 年报 CYmwT>P+*4  
Annual Report on the Consumer Price Index 《消费物价指数年报》 N)03 {$WM  
annual return 周年报表；周年申报表；每年报税表格 hdp;/Qz&  
Annual Return Rules 《周年报表规则》 (u+3{Eb  
annual review of consumer prices 每年消费物价回顾 k/?5Fs!#  
annual roll-forward basis 逐年延展方式 *pCT34'--  
annual salary 年薪 0$%:zHi5g  
annual statement 年度报表；年度决算表 gh|TlvnA  
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 p@y?xZS  
annuitant 年金受益人 <V#9a83JP  
annuity 年金 &aqF||v%)  
annuity contract 年金合约 x-,+skZs  
annuity on human life 人寿年金 + ;tXk  
antecedent debt 先前的债项
N2vSJ\u  
ante-dated cheque 倒填日期支票 UYn5Pix  
anticipated expenditure 预期开支 Wqy|Y*$qT  
anticipated net profit 预期纯利 ,8nu%zcVn  
anticipated revenue 预期收入 ;tP-#Xf  
anti-inflation measure 反通货膨胀措施 O{uc
h  
anti-inflationary stance 反通货膨胀立场 >}%  
apparent deficit 表面赤字 1~Zmc1]  
apparent financial solvency 表面偿债能力 }eetx68\  
apparent partner 表面合伙人 k*d0ws#<l  
application for personal assessment 个人入息课税申请书 w xKlBx7  
application of fund 资金应用 A'HFpsa  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 YD_hg#=n  
appointed actuary 委任精算师 3,=97Si=  
appointed auditor 委任核数师；委任审计师 -/Pg[Lx7Pb  
appointed trustee 委任的受托人 Z1 %"w*U  
appointer 委任人 :a @_GIC  
apportioned pro rata 按比例分摊 z'Atw"kA  
apportionment 分配；分摊 U}<5%"!;  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 ZgK[,<2  
apportionment formula 分摊方程式 (pN:ETB  
apportionment of estate duty 遗产税的分摊 (`\ DDJ[  
appraisal 估价；评估 %wWJVq}jx  
appreciable growth 可观增长 @&p:J0hbp  
appreciable impact 显着影响 #$ 2{l,>  
appreciable increase 可观增长 Zvz Zs  
appreciation 增值；升值 kVR_?ch{  
appreciation against other currencies 相对其他货币升值 Fcz 7   
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 7ESSx"^B
 
appreciation tax 增值税 $5N%!  
appropriation 拨款；拨用；拨付 \H^DiF%f9  
appropriation account 拨款帐目 u0 myB/`  
Appropriation Bill 拨款法案 q#B=PZ'NA  
appropriation-in-aid system 补助拨款办法 Cp4 U`]  
approved assets 核准资产 /k8Lu+OJ  
approved basket stock 认可一篮子证券 #@FMH*?xX6  
approved budget 核准预算 D])&>  
approved charitable donation 认可慈善捐款 A!B:vJ  
approved charitable institution 认可慈善机构 X5@+M!`  
approved currency 核准货币；认可货币 ,Ta k',  
approved estimates 核准预算 -5vg"|ia,  
approved estimates of expenditure 核准开支预算 j5\z7  
approved overseas insurer 核准海外保险人 P/i{_r
 
approved overseas trust company 核准海外信托公司 ""$vaqt  
approved pooled investment fund 核准汇集投资基金 3/_rbPr  
approved provident fund scheme 认可公积金计划 tQ=3Oa[u  
approved provision 核准拨款 *\Z9=8yK  
approved redeemable share 核准可赎回股份 U; -2)+  
approved regional stock 认可地区性证券 IAy
yRl\  
approved retirement scheme 认可退休金计划 <@:RS$"i  
approved subordinated loan 核准附属贷款 y7pwYRY  
arbitrage 套戥；套汇；套利 r@")MOGc  
arbitrageur 套戥者；套汇者 e}lF#$  
arbitrary amount 临时款项 pm
d
a9V4  
arrangement 措施；安排；协定 6z`l}<q  
arrears 欠款 gOiZ8K!  
arrears of pay 欠付薪酬 {A^3<=|  
arrears of revenue 逾期未收税款；逾期未收的帐项  bu0i#  
articles of association 组织章程；组织细则；组织章程细则 [B~*88T  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 Wo)$*?  
ascertainment of profit 确定利润 T.bn~Z#f  
"Asia Clear" “亚洲结算系统”