[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 ]=_BK!O  
allotment notice 股份配售通知；配股通知 525xm"Bs  
allotment of shares 股份分配 X^@d
@xU4v  
allowable 可获宽免；免税的 i!Ne<Q  
allowable business loss 可扣除的营业亏损 "=  %-  
allowable expenses 可扣税的支出 a%-Yl%#  
allowance 免税额；津贴；备抵；准备金 xt`znNN  
allowance for debts 债项的免税额 %/>_o{"hw  
allowance for depreciation by wear and tear 耗损折旧免税额 x3WY26e  
allowance for funeral expenses 殡殓费的免税额 cb UVeh7Q  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 '.^JN
@  
allowance for repairs and outgoings 修葺及支出方面的免税额 j+Tk|GRab  
allowance to debtor 给债务人的津贴 1r.q]^Pq~  
alteration of capital 资本更改 7,O^c+  
alternate trustee 候补受托人 ;M
JM~\L0  
amalgamation 合并 ;eA~z"g  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 2.:b  
ambit of charges 征税范围；收费范围 XRNL;X%}7  
amended valuation 经修订的估值 fc\hQXYv  
American Commodities Exchange 美国商品交易所 W``e6RX-  
American Express Bank Limited 美国运通银行 A"P1B]  
American Stock Exchange 美国证券交易所 LpF6e9V\Wp  
amortization 摊销 nl?|X2?C  
amount due from banks 存放银行同业的款项 ?9PNCd3$d  
amount due from banks abroad 存放海外银行同业的款项 NuXU2w~  
amount due from holding companies 控股公司欠款 9(
B)  
amount due from local banks 存放本港银行同业的款项 C3memimN  
amount due to banks 银行同业的存款 lX7#3ti:  
amount due to banks abroad 海外银行同业的存款 KztF#[64W^  
amount due to holding companies 控股公司存款 Y<M }'t  
amount due to local banks 本港银行同业的存款 Rdv"Aj:   
amount due to outport banks 外埠银行同业的存款 ry
 U0x  
amount for note issue 发行纸币的款额 GvVuFS>y  
amount of bond 担保契据的款额 g6*}&.&  
amount of consideration 代价款额 e%f8|3
<6  
amount of contribution 供款数额 _p~ `nQ=7  
amount of indebtedness 负债款额 R'80{  
amount of principal of the loan 贷款本金额 y\%4Dir  
amount of rates chargeable 应征差饷数额 nDPfr\\  
amount of share capital 股本额 &!_Ko`b8K  
amount of sums assured 承保款额 I]$kVa1iN  
amount of variation 变动幅度 ph|3M<q6
 
amount of vote 拨款数额 0 Q1}u@G  
amount payable 应付款额 ?s _q
|d_  
amount receivable 应收款额 g1}RA@9  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 &MKv_  
analysis 分析 wDSU~\  
ancillary risk 附属风险 ZERd#7@m+  
annual account 周年帐目；周年帐目报表；年度决算；年结 Z> &PM06  
annual accounting date 年结日期 O=+C Kx@  
annual allowance 每年免税额；年积金；年度津贴；年津 {uhw ^)v  
annual balance 年度余额 aH>.o 1;  
annual disposable income 每年可动用收入 ).vdKNzw  
annual estimates 周年预算 4b<:67 %  
annual fee 年费 )^r4|WYyt  
annual general meeting 周年大会 #G\)ZheG  
annual growth rate 年增率；每年增长率 (d~'H{q  
annual long-term supplement 长期个案每年补助金 xAoozDj  
annual pensionable emolument 可供计算退休金的年薪 M1 oCa,8M+  
annual report 年报 ?Dfgyz  
Annual Report on the Consumer Price Index 《消费物价指数年报》 ~E`l4'g?  
annual return 周年报表；周年申报表；每年报税表格 c[;I\g  
Annual Return Rules 《周年报表规则》 CBF>157B  
annual review of consumer prices 每年消费物价回顾 VWNmqeP  
annual roll-forward basis 逐年延展方式 lvFHr}W  
annual salary 年薪 MW&;{m?2(  
annual statement 年度报表；年度决算表 EoY570PN  
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 U3Dy:K[  
annuitant 年金受益人 [` i;gx[^  
annuity 年金  k/t4  
annuity contract 年金合约 Oi{jzP  
annuity on human life 人寿年金 [qb#>P2G3  
antecedent debt 先前的债项 M2m@N-+R   
ante-dated cheque 倒填日期支票 WM"I r1  
anticipated expenditure 预期开支 !G8SEWP  
anticipated net profit 预期纯利 3W27R  
anticipated revenue 预期收入 D)mqe-%1  
anti-inflation measure 反通货膨胀措施 c5]1aFKz  
anti-inflationary stance 反通货膨胀立场 \dCdyl6V  
apparent deficit 表面赤字  k&rl%P  
apparent financial solvency 表面偿债能力 j0OxR.S  
apparent partner 表面合伙人 LS \4y&J40  
application for personal assessment 个人入息课税申请书 aFbA=6  
application of fund 资金应用 MqNp*n2  
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 $60+}B`m  
appointed actuary 委任精算师 {j(,Q qB;f  
appointed auditor 委任核数师；委任审计师 S[%86(,*gP  
appointed trustee 委任的受托人 3_D$ 6/i  
appointer 委任人 :|d3BuY  
apportioned pro rata 按比例分摊 T{ojla(  
apportionment 分配；分摊 . Bv;Zv  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 |M+ !O93  
apportionment formula 分摊方程式 }5%!:=  
apportionment of estate duty 遗产税的分摊 "q%Q[^
b  
appraisal 估价；评估 Nlo*vu  
appreciable growth 可观增长 u'iOa  
appreciable impact 显着影响 i|2Q}$3t2  
appreciable increase 可观增长 s^E%Ukm  
appreciation 增值；升值 ++FMkeHZ  
appreciation against other currencies 相对其他货币升值 'g$|:bw/  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 `4$" mO>+  
appreciation tax 增值税 0Uybh.dC  
appropriation 拨款；拨用；拨付 _p90Zm-3X  
appropriation account 拨款帐目 {Ynr(J.  
Appropriation Bill 拨款法案 Qn6&M  
appropriation-in-aid system 补助拨款办法 ;[*7UE+#7  
approved assets 核准资产 bhFzu[B  
approved basket stock 认可一篮子证券 0chBw~@*s  
approved budget 核准预算 <Z}2A8mjY  
approved charitable donation 认可慈善捐款 1[^2f70n  
approved charitable institution 认可慈善机构 +nZx{d,wt  
approved currency 核准货币；认可货币 2"2b\b}my  
approved estimates 核准预算 ;Cv x48  
approved estimates of expenditure 核准开支预算 I|08[ mO  
approved overseas insurer 核准海外保险人 7Xw#  
approved overseas trust company 核准海外信托公司 [P"#?7 N  
approved pooled investment fund 核准汇集投资基金 fv}h;?C  
approved provident fund scheme 认可公积金计划
tcmG>^YM  
approved provision 核准拨款 OI1&Z4Lx  
approved redeemable share 核准可赎回股份 (LGx;9S?  
approved regional stock 认可地区性证券 5z=;q!3  
approved retirement scheme 认可退休金计划 ^[5yff 4  
approved subordinated loan 核准附属贷款 :xv"m {8+  
arbitrage 套戥；套汇；套利 6o {41 @v(  
arbitrageur 套戥者；套汇者 |2^cPnv?G&  
arbitrary amount 临时款项 8+lM6O ~!  
arrangement 措施；安排；协定 c7sW:Yzil  
arrears 欠款 e)
GFJ3sW_  
arrears of pay 欠付薪酬 @y)fR.!)1$  
arrears of revenue 逾期未收税款；逾期未收的帐项 6 Rg{^ERf  
articles of association 组织章程；组织细则；组织章程细则 e6,/i  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 |wWBV{^  
ascertainment of profit 确定利润 vrQ/Yf:\B  
"Asia Clear" “亚洲结算系统”