[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 fr~e!!$H  
allotment notice 股份配售通知；配股通知 <<@vy{*Hg  
allotment of shares 股份分配 ^<0u~u)%T  
allowable 可获宽免；免税的 &J~vXk: !  
allowable business loss 可扣除的营业亏损 S ^?&a5{o  
allowable expenses 可扣税的支出 iyw"|+  
allowance 免税额；津贴；备抵；准备金 *I0{1cS T  
allowance for debts 债项的免税额 XG fLi  
allowance for depreciation by wear and tear 耗损折旧免税额 V j\1HQ  
allowance for funeral expenses 殡殓费的免税额 hcEUkD  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 |k~\E|^  
allowance for repairs and outgoings 修葺及支出方面的免税额 $gsn@P>"  
allowance to debtor 给债务人的津贴 
-1ke3  
alteration of capital 资本更改 m^dK
ww  
alternate trustee 候补受托人 $42C4I*E  
amalgamation 合并 ]| oh1q  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 tcYbM+4e  
ambit of charges 征税范围；收费范围 =;.#Bds  
amended valuation 经修订的估值 "^j& ^sA+  
American Commodities Exchange 美国商品交易所 krkRP%jy  
American Express Bank Limited 美国运通银行 >|jSd2_p  
American Stock Exchange 美国证券交易所 d[
+xLa  
amortization 摊销 }-H<wQ&x  
amount due from banks 存放银行同业的款项 |I7-7d-;/  
amount due from banks abroad 存放海外银行同业的款项 vpOn0([hS  
amount due from holding companies 控股公司欠款 )Yvf9dl  
amount due from local banks 存放本港银行同业的款项 ' bio:1  
amount due to banks 银行同业的存款 \>NjeMuWU  
amount due to banks abroad 海外银行同业的存款 gd>Op  
amount due to holding companies 控股公司存款 &( h~{  
amount due to local banks 本港银行同业的存款 RsJj*REO  
amount due to outport banks 外埠银行同业的存款 Km2ppGLNn  
amount for note issue 发行纸币的款额 K8y/U(@|D  
amount of bond 担保契据的款额 0Zkb}F2-  
amount of consideration 代价款额 DXj_\ R(}  
amount of contribution 供款数额 %\?2W8Qv_J  
amount of indebtedness 负债款额 AY['!&T  
amount of principal of the loan 贷款本金额 9.R)iA  
amount of rates chargeable 应征差饷数额 T" Ph@I<  
amount of share capital 股本额 8=x{>&Jr&#  
amount of sums assured 承保款额 a%>p"4WL  
amount of variation 变动幅度 kd9rvy0o K  
amount of vote 拨款数额 $a(EF 6  
amount payable 应付款额 0R~{|RHM  
amount receivable 应收款额 T69'ta32V  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 :.B};;N  
analysis 分析 -:(,<Jt<  
ancillary risk 附属风险 is`Eqcj`dr  
annual account 周年帐目；周年帐目报表；年度决算；年结 kQX
tO)  
annual accounting date 年结日期
CW>f;  
annual allowance 每年免税额；年积金；年度津贴；年津 [nBlHI;&  
annual balance 年度余额 HABMFv  
annual disposable income 每年可动用收入 O#Ab1 FQn  
annual estimates 周年预算 jj8AV lN  
annual fee 年费 q:.URl  
annual general meeting 周年大会 *Go t  
annual growth rate 年增率；每年增长率 R*I{?+  
annual long-term supplement 长期个案每年补助金 IbAGnl{  
annual pensionable emolument 可供计算退休金的年薪 ;Dg8>  
annual report 年报 UahFs  
Annual Report on the Consumer Price Index 《消费物价指数年报》 3X,9K23T  
annual return 周年报表；周年申报表；每年报税表格 'M2Jw8i  
Annual Return Rules 《周年报表规则》 g9OO#C>  
annual review of consumer prices 每年消费物价回顾 "YD<pRVB  
annual roll-forward basis 逐年延展方式 hRZ9[
F[[  
annual salary 年薪 DzX5_ kA  
annual statement 年度报表；年度决算表 @qH{;   
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 ;
bq_Y/"  
annuitant 年金受益人 Q}ho Y  
annuity 年金 weC$\st:D  
annuity contract 年金合约 uNV(r"
 
annuity on human life 人寿年金 w~sr2;rp<  
antecedent debt 先前的债项 6JBE=9d-Q  
ante-dated cheque 倒填日期支票 DPIiGRw  
anticipated expenditure 预期开支 @%@uZqQ4  
anticipated net profit 预期纯利 Kr`Cr5v  
anticipated revenue 预期收入 * ,!6#Z7  
anti-inflation measure 反通货膨胀措施 rwr>43S5<3  
anti-inflationary stance 反通货膨胀立场 qJ!&H  
apparent deficit 表面赤字 !u)veh3x  
apparent financial solvency 表面偿债能力 gTZ1LJ  
apparent partner 表面合伙人 Hw[u Sv8  
application for personal assessment 个人入息课税申请书 NK'awv),pM  
application of fund 资金应用 \M1-  
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 g9I2 e<;o  
appointed actuary 委任精算师 e"P>b? OY  
appointed auditor 委任核数师；委任审计师 gS~QlW V  
appointed trustee 委任的受托人 <e|I?zI9-  
appointer 委任人 1t/#ZT!X/  
apportioned pro rata 按比例分摊 G (Fi  
apportionment 分配；分摊 XJTY91~R  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 HjUs}#</  
apportionment formula 分摊方程式 GQO}E@W6C  
apportionment of estate duty 遗产税的分摊 <<K GS  
appraisal 估价；评估 <m"Zk k  
appreciable growth 可观增长 S!cc%  
appreciable impact 显着影响 Js[dT|>.  
appreciable increase 可观增长 d(zBd=;  
appreciation 增值；升值 7:t+  
appreciation against other currencies 相对其他货币升值 2ku\R7  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 !Z2?dhS  
appreciation tax 增值税 ?"[b408-  
appropriation 拨款；拨用；拨付 WPiQ+( pt  
appropriation account 拨款帐目 w$4fS
 
Appropriation Bill 拨款法案 
.p&4]6  
appropriation-in-aid system 补助拨款办法 _n(O?M&x  
approved assets 核准资产 !lp*0h(7  
approved basket stock 认可一篮子证券 l[mXbQd  
approved budget 核准预算 E\&~S+:Xp  
approved charitable donation 认可慈善捐款 -kT *gIJ}  
approved charitable institution 认可慈善机构 jHq.W95+P  
approved currency 核准货币；认可货币 eS9uKb5n(  
approved estimates 核准预算 Q1? !,a  
approved estimates of expenditure 核准开支预算 \wqi_[A  
approved overseas insurer 核准海外保险人 V9qA .NV2  
approved overseas trust company 核准海外信托公司 IG
Es1
  
approved pooled investment fund 核准汇集投资基金 8C3oj  
approved provident fund scheme 认可公积金计划 F Cg{!h  
approved provision 核准拨款 ZG>I[V'p=  
approved redeemable share 核准可赎回股份 k\X1`D}R  
approved regional stock 认可地区性证券 =b2/g[  
approved retirement scheme 认可退休金计划 nE #p Ry]  
approved subordinated loan 核准附属贷款 `)$'1,]u  
arbitrage 套戥；套汇；套利 ^=@L(;Y  
arbitrageur 套戥者；套汇者 8?AFvua}r  
arbitrary amount 临时款项 'Y{fah  
arrangement 措施；安排；协定 HM ;9%rtO  
arrears 欠款 wB~Ag$~  
arrears of pay 欠付薪酬 jh\L)a*  
arrears of revenue 逾期未收税款；逾期未收的帐项 nn!W-Bsqjh  
articles of association 组织章程；组织细则；组织章程细则 OI</o0Ca  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 C;#vW FE  
ascertainment of profit 确定利润 uuW._$.A>  
"Asia Clear" “亚洲结算系统”