[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 ^a#Vp  
allotment notice 股份配售通知；配股通知 ?x u5/r<  
allotment of shares 股份分配 d#9 \]Ul&  
allowable 可获宽免；免税的 \R #]}g0!  
allowable business loss 可扣除的营业亏损 ?B3   
allowable expenses 可扣税的支出 {x{e?c!  
allowance 免税额；津贴；备抵；准备金 2fM*6CaS  
allowance for debts 债项的免税额 u )cc  
allowance for depreciation by wear and tear 耗损折旧免税额 0"]N9N;/  
allowance for funeral expenses 殡殓费的免税额 8Ux3,X=  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 5TqB&GP0  
allowance for repairs and outgoings 修葺及支出方面的免税额 f'` QW@U  
allowance to debtor 给债务人的津贴 bq#*XCt#  
alteration of capital 资本更改 Pb4%"9`  
alternate trustee 候补受托人 9(g?{6v|  
amalgamation 合并 P~/Glak  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 x?v/|  
ambit of charges 征税范围；收费范围 99j^<)  
amended valuation 经修订的估值 \yP\@ cpY{  
American Commodities Exchange 美国商品交易所 x8YuX*/I  
American Express Bank Limited 美国运通银行 s{\USD6  
American Stock Exchange 美国证券交易所 ^}vLZA  
amortization 摊销 3@P 2]Q~D  
amount due from banks 存放银行同业的款项 2x%Xx3!  
amount due from banks abroad 存放海外银行同业的款项
7~n<%q/6  
amount due from holding companies 控股公司欠款 Loo48  
amount due from local banks 存放本港银行同业的款项 ^t,sehpR:l  
amount due to banks 银行同业的存款 <2@V$$Qg.~  
amount due to banks abroad 海外银行同业的存款 @(Q'J`  
amount due to holding companies 控股公司存款 fgcI55&jV{  
amount due to local banks 本港银行同业的存款 h8OmO5/H  
amount due to outport banks 外埠银行同业的存款 4d~Sn81xW  
amount for note issue 发行纸币的款额 P/uk]5H^  
amount of bond 担保契据的款额 {+r0Nikx_  
amount of consideration 代价款额 _P9Th#UAg  
amount of contribution 供款数额 w ryjs!  
amount of indebtedness 负债款额 Q'
xZ\t  
amount of principal of the loan 贷款本金额 X/Umfci  
amount of rates chargeable 应征差饷数额 Gzy"$t  
amount of share capital 股本额 K'z|a{ru.{  
amount of sums assured 承保款额 !jZX h1g%  
amount of variation 变动幅度 d/oxRzk'L  
amount of vote 拨款数额 >(nb8T|  
amount payable 应付款额 Tv2d?y  
amount receivable 应收款额 P?D;BAP2  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 5H8]N#Y&  
analysis 分析 4mNg(w=NF  
ancillary risk 附属风险 hn]><
kaA  
annual account 周年帐目；周年帐目报表；年度决算；年结 nHiE$Y  
annual accounting date 年结日期 q{v?2v{  
annual allowance 每年免税额；年积金；年度津贴；年津 rik-C7  
annual balance 年度余额 *Xm$w  
annual disposable income 每年可动用收入 !##OQ  
annual estimates 周年预算 ^W}(]jL  
annual fee 年费 3zi(|B[,?  
annual general meeting 周年大会 Reci:T(_  
annual growth rate 年增率；每年增长率 <Sw>5M!j  
annual long-term supplement 长期个案每年补助金 8:s" ^YLN  
annual pensionable emolument 可供计算退休金的年薪 P")duv  
annual report 年报 5k/Y7+*?E  
Annual Report on the Consumer Price Index 《消费物价指数年报》
]7
W!  
annual return 周年报表；周年申报表；每年报税表格 \Nd8,hE  
Annual Return Rules 《周年报表规则》 =^  
annual review of consumer prices 每年消费物价回顾 VsLlPw{  
annual roll-forward basis 逐年延展方式 Tp7*
T
8  
annual salary 年薪 yn&+ >{  
annual statement 年度报表；年度决算表 0V:7pSC{P  
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 Lckb*/jV&  
annuitant 年金受益人 PU| X+V>  
annuity 年金 dk}T&qZ~p  
annuity contract 年金合约 ,D#ssxV  
annuity on human life 人寿年金 yc ize2>q  
antecedent debt 先前的债项 :v -&}?  
ante-dated cheque 倒填日期支票 MBlhlMyI  
anticipated expenditure 预期开支 T
.m*LM  
anticipated net profit 预期纯利 liu%K9-r  
anticipated revenue 预期收入 ~{-zj  
anti-inflation measure 反通货膨胀措施 ey4RKk,  
anti-inflationary stance 反通货膨胀立场 H\W/;Nn  
apparent deficit 表面赤字 eRV4XB:  
apparent financial solvency 表面偿债能力 R`%C]uG  
apparent partner 表面合伙人 >;|~ z\8  
application for personal assessment 个人入息课税申请书 {{'GR"D  
application of fund 资金应用 ZV:cgv  
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 p%MH**A  
appointed actuary 委任精算师 GJ1ap^k  
appointed auditor 委任核数师；委任审计师 6[cC1a3r:  
appointed trustee 委任的受托人 Zp:(U3%  
appointer 委任人 II=(>G9v  
apportioned pro rata 按比例分摊 u7L!&/6On  
apportionment 分配；分摊 bo>4:i  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 3RSiu}  
apportionment formula 分摊方程式 TCb 7-s  
apportionment of estate duty 遗产税的分摊 qyA%_;ReMY  
appraisal 估价；评估 53vnON#{*  
appreciable growth 可观增长 POZ5W)F(  
appreciable impact 显着影响 TV^m1uC  
appreciable increase 可观增长 }V@ * :3w8  
appreciation 增值；升值 8Jnl!4
  
appreciation against other currencies 相对其他货币升值 8v eG^o  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 Y`secUg  
appreciation tax 增值税 $?voQ&  
appropriation 拨款；拨用；拨付 /HlLfW  
appropriation account 拨款帐目 Ab| tE5%  
Appropriation Bill 拨款法案 V_)G=#6Dy  
appropriation-in-aid system 补助拨款办法 (f
Gmjx  
approved assets 核准资产 w4 R!aWLd  
approved basket stock 认可一篮子证券 |s<IZ2z]}R  
approved budget 核准预算 ED0Vlw+1  
approved charitable donation 认可慈善捐款 12W`7  
approved charitable institution 认可慈善机构 w]<a$C8*y:  
approved currency 核准货币；认可货币 iR_j h=2{  
approved estimates 核准预算 <oJM||ZA  
approved estimates of expenditure 核准开支预算 EL-- ?
<g  
approved overseas insurer 核准海外保险人 LYYz =gvZl  
approved overseas trust company 核准海外信托公司 &Nzq/~uqP  
approved pooled investment fund 核准汇集投资基金 }(*eRF'  
approved provident fund scheme 认可公积金计划 j=&]=0F  
approved provision 核准拨款 Rv-`6eyAA  
approved redeemable share 核准可赎回股份 Nn`l+WA3  
approved regional stock 认可地区性证券 k/U1 :9  
approved retirement scheme 认可退休金计划 %s|`1`c  
approved subordinated loan 核准附属贷款 xEULV4Qw  
arbitrage 套戥；套汇；套利 <FaF67[Q  
arbitrageur 套戥者；套汇者 j<BW/  
arbitrary amount 临时款项 )qyJwN .D  
arrangement 措施；安排；协定 U%<E9G594  
arrears 欠款 {>x6SVF  
arrears of pay 欠付薪酬 J(0E'o{ug  
arrears of revenue 逾期未收税款；逾期未收的帐项 2 %`~DVo  
articles of association 组织章程；组织细则；组织章程细则 T/m4jf2  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 *wvd[q h  
ascertainment of profit 确定利润 H K]-Q TEn  
"Asia Clear" “亚洲结算系统”