[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 hr U :Wr  
allotment notice 股份配售通知；配股通知 _JOP[KHb  
allotment of shares 股份分配 BQjam+u6  
allowable 可获宽免；免税的 (Imp $  
allowable business loss 可扣除的营业亏损 c #q"\"  
allowable expenses 可扣税的支出 <FmBa4ONU  
allowance 免税额；津贴；备抵；准备金 L=7rDW)aa  
allowance for debts 债项的免税额 4=p@2g2"H  
allowance for depreciation by wear and tear 耗损折旧免税额 2X@G"  
allowance for funeral expenses 殡殓费的免税额 1| xN%27>  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 c d%h
W  
allowance for repairs and outgoings 修葺及支出方面的免税额 KP~-$NR  
allowance to debtor 给债务人的津贴 |@`"F5@,  
alteration of capital 资本更改 Sa}D.SBg  
alternate trustee 候补受托人 g EKO128  
amalgamation 合并 ]A!.9Ko}u  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 Tj,2r]g`<  
ambit of charges 征税范围；收费范围 dokuyiN\  
amended valuation 经修订的估值 &LU'.jY  
American Commodities Exchange 美国商品交易所 `Ei"_W  
American Express Bank Limited 美国运通银行 z`'P>.x   
American Stock Exchange 美国证券交易所 !s-/0ugZ  
amortization 摊销 `)tK^[,<W  
amount due from banks 存放银行同业的款项 O:u%7V/  
amount due from banks abroad 存放海外银行同业的款项 g
lor+  
amount due from holding companies 控股公司欠款 L<@&nx  
amount due from local banks 存放本港银行同业的款项 b|E/LKa  
amount due to banks 银行同业的存款 /w~C~6z @!  
amount due to banks abroad 海外银行同业的存款 B+D`\Nlo  
amount due to holding companies 控股公司存款 =QiT)9q)  
amount due to local banks 本港银行同业的存款 6`"ZsO  
amount due to outport banks 外埠银行同业的存款 #'NY}6cb$  
amount for note issue 发行纸币的款额 d8.ajeN]o  
amount of bond 担保契据的款额 P|N?OocE  
amount of consideration 代价款额 [s %\.y(q  
amount of contribution 供款数额 WOH9%xv  
amount of indebtedness 负债款额 {Tx 3$eU  
amount of principal of the loan 贷款本金额 |Qu_E  
amount of rates chargeable 应征差饷数额 AijUs*n 2  
amount of share capital 股本额 ' PL_~  
amount of sums assured 承保款额 ype"7p\  
amount of variation 变动幅度 HWR&C  
amount of vote 拨款数额 d H_2o  
amount payable 应付款额 *eoq=,O  
amount receivable 应收款额 L{K*~B-p  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 Vw?P.4  
analysis 分析 c'lIWuL)  
ancillary risk 附属风险 u-M] Az-  
annual account 周年帐目；周年帐目报表；年度决算；年结 sWW\bK0B4  
annual accounting date 年结日期 J=L`]XE  
annual allowance 每年免税额；年积金；年度津贴；年津 '5cZzC 2  
annual balance 年度余额 XbXgU#%  
annual disposable income 每年可动用收入 1Q_ ``.M  
annual estimates 周年预算 165WO}(;/  
annual fee 年费 Dtt\~m;AR  
annual general meeting 周年大会 w}b<D#0XC  
annual growth rate 年增率；每年增长率 wL'C1Vr  
annual long-term supplement 长期个案每年补助金 Znq(R8BMW  
annual pensionable emolument 可供计算退休金的年薪 d5q4'6o,  
annual report 年报 9T]va]w?#  
Annual Report on the Consumer Price Index 《消费物价指数年报》 Ebbe=4  
annual return 周年报表；周年申报表；每年报税表格 [Z% l.  
Annual Return Rules 《周年报表规则》 4Qhx[Hv>(  
annual review of consumer prices 每年消费物价回顾 5EfY9}dl  
annual roll-forward basis 逐年延展方式 }9FD/  
annual salary 年薪 m^c%]5$  
annual statement 年度报表；年度决算表 }*ODM6  
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 :X|AW?*  
annuitant 年金受益人 eAU"fu6d  
annuity 年金 u- 1@~Z  
annuity contract 年金合约 c_[ JjG^?P  
annuity on human life 人寿年金 o[2Y;kP3*P  
antecedent debt 先前的债项 1S^'C2/b  
ante-dated cheque 倒填日期支票 =QTmK/(|B  
anticipated expenditure 预期开支 4&H+hN{3  
anticipated net profit 预期纯利 mf#fA2[  
anticipated revenue 预期收入 i~ROQMN1  
anti-inflation measure 反通货膨胀措施 % M+s{ l  
anti-inflationary stance 反通货膨胀立场 >5df@ _'  
apparent deficit 表面赤字 |M]sk?"^  
apparent financial solvency 表面偿债能力 ^U" q|[qy  
apparent partner 表面合伙人 _4~k3%w\`l  
application for personal assessment 个人入息课税申请书 frk7^5  
application of fund 资金应用 r \9:<i8  
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 - =yTAx  
appointed actuary 委任精算师 ~S!L!qY  
appointed auditor 委任核数师；委任审计师 ?#U0eb5u  
appointed trustee 委任的受托人 8R BDJ  
appointer 委任人 M44_us  
apportioned pro rata 按比例分摊 2}ag_  
apportionment 分配；分摊 .!!79 6hS  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 G)j G!`I  
apportionment formula 分摊方程式 x ru(Le}E  
apportionment of estate duty 遗产税的分摊 b,zR5R^D;  
appraisal 估价；评估 kA1f[AL  
appreciable growth 可观增长 QZqpF9Eu  
appreciable impact 显着影响 >_n:_  
appreciable increase 可观增长 m]E o(P4+  
appreciation 增值；升值 jw%fN!?  
appreciation against other currencies 相对其他货币升值 <r@ bNx@T  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 m Mn 2(  
appreciation tax 增值税 IQo]9Lx  
appropriation 拨款；拨用；拨付 DIL)7K4  
appropriation account 拨款帐目 sTJJE3TBI  
Appropriation Bill 拨款法案 [))gn  
appropriation-in-aid system 补助拨款办法 qT 5WaO)  
approved assets 核准资产 [>Ikitow  
approved basket stock 认可一篮子证券 aA7S'[NjB  
approved budget 核准预算 R>^5$[  
approved charitable donation 认可慈善捐款 ::kpl2r\c  
approved charitable institution 认可慈善机构 27}.s0{D  
approved currency 核准货币；认可货币 f|;HS!$  
approved estimates 核准预算 L; @aE[#z  
approved estimates of expenditure 核准开支预算 mxtlr)  
approved overseas insurer 核准海外保险人 ?S+/QyjcfJ  
approved overseas trust company 核准海外信托公司 2pVVoZV.<  
approved pooled investment fund 核准汇集投资基金 9)8*FahW  
approved provident fund scheme 认可公积金计划  Xcs8zT  
approved provision 核准拨款 *'kC8ZR5  
approved redeemable share 核准可赎回股份 4da^d9ZOy  
approved regional stock 认可地区性证券 V6A5(-%`y  
approved retirement scheme 认可退休金计划 /5Gnb.zN)  
approved subordinated loan 核准附属贷款 $Vd?K@W[h  
arbitrage 套戥；套汇；套利 JDIz28Ww  
arbitrageur 套戥者；套汇者 {mKpD  
arbitrary amount 临时款项 cL-6M^!a  
arrangement 措施；安排；协定 M80}3mgP~  
arrears 欠款 qpH j4  
arrears of pay 欠付薪酬 1c1e+ H  
arrears of revenue 逾期未收税款；逾期未收的帐项 V3aY]#Su  
articles of association 组织章程；组织细则；组织章程细则 BA`kxL
/x  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 @ J?-a m>  
ascertainment of profit 确定利润 F#zQQ)(Pf  
"Asia Clear" “亚洲结算系统”