[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 ?RG;q  
allotment notice 股份配售通知；配股通知 6?US<<MQ  
allotment of shares 股份分配 3K~^H1l  
allowable 可获宽免；免税的 ? uTuO  
allowable business loss 可扣除的营业亏损 rttKj{7E  
allowable expenses 可扣税的支出 AriV4 +  
allowance 免税额；津贴；备抵；准备金 GadY#]}(  
allowance for debts 债项的免税额 5lzbg  
allowance for depreciation by wear and tear 耗损折旧免税额 \ j)c?1*$  
allowance for funeral expenses 殡殓费的免税额 T$r/XAs  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 #>_fYj
T  
allowance for repairs and outgoings 修葺及支出方面的免税额 d!&LpODI]*  
allowance to debtor 给债务人的津贴 
W"#<r  
alteration of capital 资本更改 LHOt(5VY  
alternate trustee 候补受托人 BOvJEs!UX  
amalgamation 合并 vFLE%z{\o  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 sP@XV/`3L6  
ambit of charges 征税范围；收费范围 ?Y\WSI?i  
amended valuation 经修订的估值 hTby:$aCg  
American Commodities Exchange 美国商品交易所 @g#| srYD  
American Express Bank Limited 美国运通银行 MMaS  
American Stock Exchange 美国证券交易所 q |Pebe=  
amortization 摊销 Fv/{)H<:y  
amount due from banks 存放银行同业的款项 UDJ#P9uy  
amount due from banks abroad 存放海外银行同业的款项 Pk5\v0vkg  
amount due from holding companies 控股公司欠款 *qL2=2  
amount due from local banks 存放本港银行同业的款项 E)I&? <g  
amount due to banks 银行同业的存款 xk8 NX-:  
amount due to banks abroad 海外银行同业的存款 0VR,I{<.{  
amount due to holding companies 控股公司存款 5gx;Bp^_  
amount due to local banks 本港银行同业的存款 Qqb%^}Xx'u  
amount due to outport banks 外埠银行同业的存款 IWN18
aaL?  
amount for note issue 发行纸币的款额 (1er?4  
amount of bond 担保契据的款额 AoxORPp'  
amount of consideration 代价款额 &2@Rc?!6_P  
amount of contribution 供款数额 +dq2}g M  
amount of indebtedness 负债款额 mpD
xJk!   
amount of principal of the loan 贷款本金额 
xK1w->[  
amount of rates chargeable 应征差饷数额
5f@&XwD9  
amount of share capital 股本额 1T~`$
zS7  
amount of sums assured 承保款额 ,e`n2)  
amount of variation 变动幅度 }L{GwiDMDl  
amount of vote 拨款数额 { }" <  
amount payable 应付款额 TK>~)hc}  
amount receivable 应收款额 oM#+Z qP  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 :u@ w;  
analysis 分析 8r,0Qic2K  
ancillary risk 附属风险 yswf2F  
annual account 周年帐目；周年帐目报表；年度决算；年结 8rU| Oh  
annual accounting date 年结日期 6+>X`k%D  
annual allowance 每年免税额；年积金；年度津贴；年津 9K&YHg:1  
annual balance 年度余额 HPO:aGU  
annual disposable income 每年可动用收入 \!>qtFT  
annual estimates 周年预算 W Kd:O
)J  
annual fee 年费 rO1N@kd/  
annual general meeting 周年大会 a{ByU%  
annual growth rate 年增率；每年增长率 65+2
+p  
annual long-term supplement 长期个案每年补助金 !,7)ZW?*8  
annual pensionable emolument 可供计算退休金的年薪 hG9Mp!d91  
annual report 年报 b|k(:b-G&.  
Annual Report on the Consumer Price Index 《消费物价指数年报》 1Sns$t%b  
annual return 周年报表；周年申报表；每年报税表格 K"Irg.  
Annual Return Rules 《周年报表规则》 ?LvxEQ-g  
annual review of consumer prices 每年消费物价回顾 li')U  
annual roll-forward basis 逐年延展方式 uAk >VPuuZ  
annual salary 年薪 #iD`Bg!VXc  
annual statement 年度报表；年度决算表 Y|-&=  
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 mG*Yv  
annuitant 年金受益人 6TQ[2%X'  
annuity 年金 O6q5qA  
annuity contract 年金合约 raP9rEs  
annuity on human life 人寿年金 ~/K'n  
antecedent debt 先前的债项 e]:(.Wb- 9  
ante-dated cheque 倒填日期支票 iNL>TVUM  
anticipated expenditure 预期开支 te>Op 1R  
anticipated net profit 预期纯利 J]NMqiq  
anticipated revenue 预期收入 $O;a~/T  
anti-inflation measure 反通货膨胀措施 R&/"?&pfa  
anti-inflationary stance 反通货膨胀立场 %~Wr/TOt +  
apparent deficit 表面赤字 =}+xD|T  
apparent financial solvency 表面偿债能力 `P;3,@ e  
apparent partner 表面合伙人 b^P
\Kky  
application for personal assessment 个人入息课税申请书 ~ Bt>Y  
application of fund 资金应用 gPpk0LZi  
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 Y1DbBDk  
appointed actuary 委任精算师 6*tky;  
appointed auditor 委任核数师；委任审计师 /5f=a  
appointed trustee 委任的受托人 ^w jMu5f  
appointer 委任人 }hc+ENh  
apportioned pro rata 按比例分摊 urD{'FQf  
apportionment 分配；分摊 #Y'ub 5s  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 Qz<i{r-z  
apportionment formula 分摊方程式 $cO-+Mr-~  
apportionment of estate duty 遗产税的分摊 z Hl+P*)  
appraisal 估价；评估 TPi{c_ ]  
appreciable growth 可观增长 $|19]3T@Z  
appreciable impact 显着影响 Ee$F]NA  
appreciable increase 可观增长 zK:2.4  
appreciation 增值；升值 #6 $WuIG  
appreciation against other currencies 相对其他货币升值 SXV f& 8  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 4_ZHY?VRd  
appreciation tax 增值税 1=jwJv.^/  
appropriation 拨款；拨用；拨付 V67<Ky>  
appropriation account 拨款帐目 &:=[\Ws R  
Appropriation Bill 拨款法案 -wnBdL  
appropriation-in-aid system 补助拨款办法 *Y ?&N2@c  
approved assets 核准资产 S<++eu  
approved basket stock 认可一篮子证券 jXyK[q&O&  
approved budget 核准预算 6?l|MU"Q.  
approved charitable donation 认可慈善捐款 DPlmrN9@=  
approved charitable institution 认可慈善机构 HwBJUr91]  
approved currency 核准货币；认可货币 Ehtb`Ms  
approved estimates 核准预算 <d3a  
approved estimates of expenditure 核准开支预算 pxQh;w  
approved overseas insurer 核准海外保险人 O6\t_.  
approved overseas trust company 核准海外信托公司 d((,R@N'  
approved pooled investment fund 核准汇集投资基金 {MmK:C  
approved provident fund scheme 认可公积金计划 -lI6!a^  
approved provision 核准拨款 212  
approved redeemable share 核准可赎回股份 $&0\BvS  
approved regional stock 认可地区性证券 1lHB g  
approved retirement scheme 认可退休金计划 $"{I|UFC  
approved subordinated loan 核准附属贷款 '# J/e0o@  
arbitrage 套戥；套汇；套利 ^A t,x  
arbitrageur 套戥者；套汇者 (=QiXX1r  
arbitrary amount 临时款项 yJHFo[wGMJ  
arrangement 措施；安排；协定 >m`<AynJ  
arrears 欠款 22v= A6 =  
arrears of pay 欠付薪酬 W&9X <c*  
arrears of revenue 逾期未收税款；逾期未收的帐项 FmtV[C#  
articles of association 组织章程；组织细则；组织章程细则 PWN$x`h g[  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 qyY]: (8  
ascertainment of profit 确定利润 \7tJ)[0aF  
"Asia Clear" “亚洲结算系统”