[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
| JZ3aS   
allotment notice 股份配售通知；配股通知 gnjh=anVX1  
allotment of shares 股份分配 E+LAE/v@  
allowable 可获宽免；免税的 X]^FHYjhS  
allowable business loss 可扣除的营业亏损 D=hy[sDBw  
allowable expenses 可扣税的支出 f)`_su U  
allowance 免税额；津贴；备抵；准备金 toDv~v  
allowance for debts 债项的免税额 [{]/9E/&  
allowance for depreciation by wear and tear 耗损折旧免税额 OF[y$<jM  
allowance for funeral expenses 殡殓费的免税额 ~HWH2g  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 Gwyjie9t  
allowance for repairs and outgoings 修葺及支出方面的免税额 Wpgp YcPS  
allowance to debtor 给债务人的津贴 T bMW?Su  
alteration of capital 资本更改 h^yLmRL  
alternate trustee 候补受托人 tPv3nh  
amalgamation 合并 F];"d0O#5  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ]mDsd*1  
ambit of charges 征税范围；收费范围 %gK@R3p  
amended valuation 经修订的估值 F1m 1%
  
American Commodities Exchange 美国商品交易所 #&fi[|%X$  
American Express Bank Limited 美国运通银行 v|IPus|>  
American Stock Exchange 美国证券交易所 8|Wu8z--  
amortization 摊销 yQAW\0`  
amount due from banks 存放银行同业的款项 EL*O
eyU1l  
amount due from banks abroad 存放海外银行同业的款项 }BTK+Tk8  
amount due from holding companies 控股公司欠款 (OA-Mgyc  
amount due from local banks 存放本港银行同业的款项 \"L ;Ct 8  
amount due to banks 银行同业的存款 m=g\@&N  
amount due to banks abroad 海外银行同业的存款 Mnj\t3:  
amount due to holding companies 控股公司存款 C[E[|s*l  
amount due to local banks 本港银行同业的存款 e"^ /xF
 
amount due to outport banks 外埠银行同业的存款 ^^q9+0@  
amount for note issue 发行纸币的款额 U/hf?T;  
amount of bond 担保契据的款额 ZGIL V  
amount of consideration 代价款额 =t[hsl  
amount of contribution 供款数额 ]H ze  
amount of indebtedness 负债款额 D<V[:~ -o  
amount of principal of the loan 贷款本金额 ,]A|z ~q  
amount of rates chargeable 应征差饷数额 UE:';(t  
amount of share capital 股本额 M)m(  
amount of sums assured 承保款额 1 u[a713O  
amount of variation 变动幅度 JQi+y;  
amount of vote 拨款数额 XH^X4W  
amount payable 应付款额 $&fP%p  
amount receivable 应收款额 jXa;ovPK  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 ;kW+  
analysis 分析 {RG4m{#9  
ancillary risk 附属风险 b-)m'B}`  
annual account 周年帐目；周年帐目报表；年度决算；年结 $N !l-lu=  
annual accounting date 年结日期 *Sd}cDCO%  
annual allowance 每年免税额；年积金；年度津贴；年津 c(@(j8@S  
annual balance 年度余额 Ox| ?  
annual disposable income 每年可动用收入 t@#+vs@  
annual estimates 周年预算 j{8;5 ?x  
annual fee 年费 P\jnht  
annual general meeting 周年大会 9i6z p'  
annual growth rate 年增率；每年增长率 wwvS05=[T  
annual long-term supplement 长期个案每年补助金 Yz%AKp  
annual pensionable emolument 可供计算退休金的年薪 /$z(BX/  
annual report 年报
Zqo  
Annual Report on the Consumer Price Index 《消费物价指数年报》 DGc5Lol~  
annual return 周年报表；周年申报表；每年报税表格 0|Rt[qwKb@  
Annual Return Rules 《周年报表规则》 aXv [~  
annual review of consumer prices 每年消费物价回顾 ";kwh8wB  
annual roll-forward basis 逐年延展方式 UFE# J  
annual salary 年薪 4Nb&(p  
annual statement 年度报表；年度决算表 `\p5!Iq 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 +69[06F  
annuitant 年金受益人 V4["+ Y  
annuity 年金 [:hTwBRF  
annuity contract 年金合约 !iNN6-v%  
annuity on human life 人寿年金 =pT}]  
antecedent debt 先前的债项 K2Z]MpLD  
ante-dated cheque 倒填日期支票
+.czj,Sq  
anticipated expenditure 预期开支 j7
(S
=  
anticipated net profit 预期纯利 l:@`.'-=  
anticipated revenue 预期收入 7>-"r*W +z  
anti-inflation measure 反通货膨胀措施 b] EC+.  
anti-inflationary stance 反通货膨胀立场 h^B~Fv>~  
apparent deficit 表面赤字 8|cQW-L  
apparent financial solvency 表面偿债能力 a<E
\9DL  
apparent partner 表面合伙人 qUSy0SQ/l  
application for personal assessment 个人入息课税申请书 *GZ7S m  
application of fund 资金应用 pu"m(9  
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 _c z$w5`  
appointed actuary 委任精算师 ,J@A5/B,AA  
appointed auditor 委任核数师；委任审计师 pdw;SIoC  
appointed trustee 委任的受托人 j7XU FA  
appointer 委任人 7hzd .  
apportioned pro rata 按比例分摊 za,JC I  
apportionment 分配；分摊 e{Y8m Xu  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 >h Rq  
apportionment formula 分摊方程式 (r
9W[  
apportionment of estate duty 遗产税的分摊 Fkvf[!Ci  
appraisal 估价；评估 -f-@[;D  
appreciable growth 可观增长 yq=rv$.s  
appreciable impact 显着影响 r%uka5@  
appreciable increase 可观增长 2ophh/]  
appreciation 增值；升值 Pb]EpyAW  
appreciation against other currencies 相对其他货币升值 n:8<Ijrh  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 .T\jEH8E  
appreciation tax 增值税 J$D/-*/@  
appropriation 拨款；拨用；拨付 Y00hc8<  
appropriation account 拨款帐目 w(N$$  
Appropriation Bill 拨款法案 d69synEw>k  
appropriation-in-aid system 补助拨款办法 `9`T,uJe  
approved assets 核准资产 F*4zC@;  
approved basket stock 认可一篮子证券 9F"^MzZ  
approved budget 核准预算 oc>N| ww:  
approved charitable donation 认可慈善捐款 ;CtTdr  
approved charitable institution 认可慈善机构 "*T4%3dA  
approved currency 核准货币；认可货币 )JXlPU  
approved estimates 核准预算 "> M:6\B  
approved estimates of expenditure 核准开支预算 VprrklZ  
approved overseas insurer 核准海外保险人 yEPkF0?  
approved overseas trust company 核准海外信托公司 K/l*Saj  
approved pooled investment fund 核准汇集投资基金 (7 O?NS  
approved provident fund scheme 认可公积金计划 ]Vm:iF#5P  
approved provision 核准拨款 3EA+tG4KnO  
approved redeemable share 核准可赎回股份 kQ99{lH,5  
approved regional stock 认可地区性证券 W @]t  
approved retirement scheme 认可退休金计划 nrM_ay  
approved subordinated loan 核准附属贷款 =,J-D
6J?  
arbitrage 套戥；套汇；套利 ,Zva^5  
arbitrageur 套戥者；套汇者 l Zz%W8"  
arbitrary amount 临时款项 M\D25=(  
arrangement 措施；安排；协定 F T$x#>  
arrears 欠款 :soR7oHZ  
arrears of pay 欠付薪酬 18WJ*q7:  
arrears of revenue 逾期未收税款；逾期未收的帐项 O gtrp)x9  
articles of association 组织章程；组织细则；组织章程细则 )1E#'v12"  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 s?7"iE  
ascertainment of profit 确定利润 r!&}4lHYi  
"Asia Clear" “亚洲结算系统”