[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 qnCJrY6]  
allotment notice 股份配售通知；配股通知 ~"8D]  
allotment of shares 股份分配 ~H1ZQ[  
allowable 可获宽免；免税的 %|\Af>o4d  
allowable business loss 可扣除的营业亏损 a7YzX5n  
allowable expenses 可扣税的支出 6<qVeO&uZ  
allowance 免税额；津贴；备抵；准备金 i}E&mv'  
allowance for debts 债项的免税额 B
t[Wh@  
allowance for depreciation by wear and tear 耗损折旧免税额 %&Q9WMo  
allowance for funeral expenses 殡殓费的免税额 S 2,tv
  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 #[$zbZ(I>:  
allowance for repairs and outgoings 修葺及支出方面的免税额 [,86||^  
allowance to debtor 给债务人的津贴 H{CiN  
alteration of capital 资本更改 ;VW->ia6  
alternate trustee 候补受托人 :N>n1tHL;A  
amalgamation 合并 yh:Wg$qx
 
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 pb5q2|u`h  
ambit of charges 征税范围；收费范围 fv+t%,++:  
amended valuation 经修订的估值 ` 5lW  
American Commodities Exchange 美国商品交易所 jWjp0ii  
American Express Bank Limited 美国运通银行 %(YU*Tf~  
American Stock Exchange 美国证券交易所 Wkj0z]]?  
amortization 摊销 [8v>jQ)  
amount due from banks 存放银行同业的款项 .mwB'Ll  
amount due from banks abroad 存放海外银行同业的款项 %=[xc?  
amount due from holding companies 控股公司欠款 3GVS-?  
amount due from local banks 存放本港银行同业的款项 poU1Q#+4p*  
amount due to banks 银行同业的存款 1];OGJuJ2  
amount due to banks abroad 海外银行同业的存款 0Q4i<4 XW  
amount due to holding companies 控股公司存款 2PTAIm Rq  
amount due to local banks 本港银行同业的存款 _-c1" Kl  
amount due to outport banks 外埠银行同业的存款 MR3\7D+9y  
amount for note issue 发行纸币的款额 7GG:1:2+>  
amount of bond 担保契据的款额 +L U.QI'  
amount of consideration 代价款额 YHQvx_0yP  
amount of contribution 供款数额 >_'0 s  
amount of indebtedness 负债款额 gUWW}*\ U  
amount of principal of the loan 贷款本金额 UVlh7wjg  
amount of rates chargeable 应征差饷数额 A!uO7".E  
amount of share capital 股本额 Da-U@e!  
amount of sums assured 承保款额 {v>8Kp7_R  
amount of variation 变动幅度 J5"d|i  
amount of vote 拨款数额 X`JoXNqm  
amount payable 应付款额 57(5+Zme  
amount receivable 应收款额 dKJ-{LV  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 pG(Fw>  
analysis 分析 d\-v+'d*+  
ancillary risk 附属风险 vTsMq>%,<  
annual account 周年帐目；周年帐目报表；年度决算；年结 J?"v;.K|hU  
annual accounting date 年结日期 ^d@ME<mb  
annual allowance 每年免税额；年积金；年度津贴；年津 FFq8LM8  
annual balance 年度余额 KD^n7+w%  
annual disposable income 每年可动用收入 7Q0vwKC8>  
annual estimates 周年预算 Hj97&C{Q^  
annual fee 年费 P{+,?X\  
annual general meeting 周年大会 Uu[dx}y  
annual growth rate 年增率；每年增长率 AwtiV-w  
annual long-term supplement 长期个案每年补助金 8e"M
P\0V  
annual pensionable emolument 可供计算退休金的年薪 p)Fi{%
bc  
annual report 年报 ^y.|KA3[  
Annual Report on the Consumer Price Index 《消费物价指数年报》 vI \8@97  
annual return 周年报表；周年申报表；每年报税表格 g#l
MT%  
Annual Return Rules 《周年报表规则》 J b?x-%Za  
annual review of consumer prices 每年消费物价回顾 I3;03X<2  
annual roll-forward basis 逐年延展方式 P!u0_6  
annual salary 年薪 A_g\Fa[jG  
annual statement 年度报表；年度决算表
p735i`8  
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 mc)$3u  
annuitant 年金受益人 V='A;gs  
annuity 年金 4 z^7T  
annuity contract 年金合约 js;k,`  
annuity on human life 人寿年金 nSpOTQ  
antecedent debt 先前的债项 B|ctauJ  
ante-dated cheque 倒填日期支票 p]rV\,Yss  
anticipated expenditure 预期开支 3?Fe(!@  
anticipated net profit 预期纯利 -,q qQf  
anticipated revenue 预期收入 sL)7MtNwy  
anti-inflation measure 反通货膨胀措施 }CM#
jN?(  
anti-inflationary stance 反通货膨胀立场 %$'Z"njO&  
apparent deficit 表面赤字 a[jNT$8  
apparent financial solvency 表面偿债能力 4}-G<7*  
apparent partner 表面合伙人 lUIh0%O  
application for personal assessment 个人入息课税申请书  PckAL  
application of fund 资金应用 a7sX*5t{R  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 K"cV7U rE  
appointed actuary 委任精算师 nT9Hw~f<j  
appointed auditor 委任核数师；委任审计师 89UR w9  
appointed trustee 委任的受托人 ;sAe#b  
appointer 委任人 Ze? n Q-  
apportioned pro rata 按比例分摊 Q})&c.L  
apportionment 分配；分摊 ,z~"Mst  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 kTA4!654  
apportionment formula 分摊方程式 K0|:+s@u  
apportionment of estate duty 遗产税的分摊 X7txAp.  
appraisal 估价；评估 #xw3a<z?u  
appreciable growth 可观增长 {7Hc00FM  
appreciable impact 显着影响 y ~Fi  
appreciable increase 可观增长 5[]Yxl  
appreciation 增值；升值 ujf7r`;u.  
appreciation against other currencies 相对其他货币升值 T0N6k acl  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 O-ppR7edh  
appreciation tax 增值税 R-tZC9 @  
appropriation 拨款；拨用；拨付 z.;!Pj  
appropriation account 拨款帐目 a5pXn v]A  
Appropriation Bill 拨款法案 jS) YYk5  
appropriation-in-aid system 补助拨款办法 ;Kh?iqn^  
approved assets 核准资产 _6 @GT  
approved basket stock 认可一篮子证券 Ro=dgQ0:t  
approved budget 核准预算 '4}8WYKQ  
approved charitable donation 认可慈善捐款 N%9?8X[5  
approved charitable institution 认可慈善机构 F{Oaxn  
approved currency 核准货币；认可货币 u7  
approved estimates 核准预算 a,
h]DkD  
approved estimates of expenditure 核准开支预算 8?ip, Q\  
approved overseas insurer 核准海外保险人 /4;Sxx-  
approved overseas trust company 核准海外信托公司 vXg^K}a#  
approved pooled investment fund 核准汇集投资基金 <j1r6.E)  
approved provident fund scheme 认可公积金计划 qL5~Wr m-W  
approved provision 核准拨款  `A<2wd;  
approved redeemable share 核准可赎回股份 ,[<$X{9  
approved regional stock 认可地区性证券 H.[nr:  
approved retirement scheme 认可退休金计划 +Jm[IN  
approved subordinated loan 核准附属贷款 !6hV|2aJy  
arbitrage 套戥；套汇；套利 rdsZ[ii  
arbitrageur 套戥者；套汇者 i:Gy
i([C  
arbitrary amount 临时款项 BS%pS(  
arrangement 措施；安排；协定 LtPaTe  
arrears 欠款 Rh%@N.Z*  
arrears of pay 欠付薪酬 39L_O RMH  
arrears of revenue 逾期未收税款；逾期未收的帐项 |Xt6`~iC  
articles of association 组织章程；组织细则；组织章程细则 `dhBLAt  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 $4Dr +Z H  
ascertainment of profit 确定利润 iUs_)1  
"Asia Clear" “亚洲结算系统”