[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 U,^jN|v  
allotment notice 股份配售通知；配股通知 q3Y49d  
allotment of shares 股份分配 VDPq3`$+v{  
allowable 可获宽免；免税的 coc:$Sr%  
allowable business loss 可扣除的营业亏损 ' ui`EL%  
allowable expenses 可扣税的支出 [E/^bM+  
allowance 免税额；津贴；备抵；准备金 0,[-4m  
allowance for debts 债项的免税额 A-qpuI;f  
allowance for depreciation by wear and tear 耗损折旧免税额 I$Fr8R$  
allowance for funeral expenses 殡殓费的免税额 /Oa.@53tK6  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 R2nDK7j  
allowance for repairs and outgoings 修葺及支出方面的免税额 )N]%cO(^  
allowance to debtor 给债务人的津贴 #'h(o/hz&&  
alteration of capital 资本更改 vTYgWR ,h  
alternate trustee 候补受托人 IHf#P5y_  
amalgamation 合并 M%FKg/  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 H6-{(: *<  
ambit of charges 征税范围；收费范围 15`
,kJSK  
amended valuation 经修订的估值 T ^z Mm  
American Commodities Exchange 美国商品交易所 Dlu]4n[LB  
American Express Bank Limited 美国运通银行  J~rjI24  
American Stock Exchange 美国证券交易所 Ix|^c268o<  
amortization 摊销 mi{ r7.e5I  
amount due from banks 存放银行同业的款项 3 p9LVa  
amount due from banks abroad 存放海外银行同业的款项 OL$^7F B  
amount due from holding companies 控股公司欠款 KXga{]G:  
amount due from local banks 存放本港银行同业的款项 q e;O Ox  
amount due to banks 银行同业的存款 I'16-  
amount due to banks abroad 海外银行同业的存款 7)+%;|~  
amount due to holding companies 控股公司存款 rwepe5  
amount due to local banks 本港银行同业的存款 >{kPa|  
amount due to outport banks 外埠银行同业的存款 v@E/?\k"  
amount for note issue 发行纸币的款额 
.)XJ-  
amount of bond 担保契据的款额 cdsF<tpy  
amount of consideration 代价款额 TGQDt|+Z  
amount of contribution 供款数额 p`LPO  
amount of indebtedness 负债款额 Ol. rjz9  
amount of principal of the loan 贷款本金额 O\qY?)  
amount of rates chargeable 应征差饷数额 HA%r
:Px  
amount of share capital 股本额 9]TvLh3  
amount of sums assured 承保款额 Z8_QKw>  
amount of variation 变动幅度 Yo#F;s7  
amount of vote 拨款数额 9k>=y n  
amount payable 应付款额 @](\cT64i3  
amount receivable 应收款额 #o-CG PE  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 *;C8g{  
analysis 分析 U?Icyn3q0  
ancillary risk 附属风险 T~'9p`IW  
annual account 周年帐目；周年帐目报表；年度决算；年结 PyfOBse}r  
annual accounting date 年结日期 eFeWjB'<7  
annual allowance 每年免税额；年积金；年度津贴；年津 z@S39Xp==  
annual balance 年度余额 ym)`<[T  
annual disposable income 每年可动用收入 l<mEGKB#  
annual estimates 周年预算 cxQ8/0^  
annual fee 年费 #T8$NZA  
annual general meeting 周年大会 IKV:J
9  
annual growth rate 年增率；每年增长率 L]HYk}oD.  
annual long-term supplement 长期个案每年补助金 0Ku%9wh-  
annual pensionable emolument 可供计算退休金的年薪 |K6hY-uC  
annual report 年报 vVi))%&S(  
Annual Report on the Consumer Price Index 《消费物价指数年报》 ]tVXao  
annual return 周年报表；周年申报表；每年报税表格 n
ob^ I5?  
Annual Return Rules 《周年报表规则》 tcxs%yWO
1  
annual review of consumer prices 每年消费物价回顾 +~A<&7[}  
annual roll-forward basis 逐年延展方式 zx{O/v KG  
annual salary 年薪 NTtRz(  
annual statement 年度报表；年度决算表 a,N?GxK~  
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 2x*C1   
annuitant 年金受益人 (^Kcyag4  
annuity 年金 ihJC)m`Hbl  
annuity contract 年金合约 _}B:SM  
annuity on human life 人寿年金 B:\TvWbu  
antecedent debt 先前的债项 ' {:Yg3K  
ante-dated cheque 倒填日期支票 Rl"" aZ  
anticipated expenditure 预期开支 :J}@*>c  
anticipated net profit 预期纯利 ?geEq'  
anticipated revenue 预期收入 ^L<*ggw  
anti-inflation measure 反通货膨胀措施 zz4A,XrD  
anti-inflationary stance 反通货膨胀立场 b]h]h1~hHH  
apparent deficit 表面赤字 L){rv)?="  
apparent financial solvency 表面偿债能力 JDzkv%E^  
apparent partner 表面合伙人 Q`}n;DV  
application for personal assessment 个人入息课税申请书 1=t\|Th-  
application of fund 资金应用 X;ZR"YgT  
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 )ccdfSe  
appointed actuary 委任精算师 k+S 6)BQ7U  
appointed auditor 委任核数师；委任审计师 a,U =irBA  
appointed trustee 委任的受托人 .baS mfc  
appointer 委任人 Z<#beT6
 
apportioned pro rata 按比例分摊 THmX=K4=?  
apportionment 分配；分摊 k'BLos 1W  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 9R"bo*RIS  
apportionment formula 分摊方程式 .#;;pu7W  
apportionment of estate duty 遗产税的分摊 ?)cNe:KY  
appraisal 估价；评估 nV0"q|0K;  
appreciable growth 可观增长 "]nbM}>  
appreciable impact 显着影响 snBC +`-  
appreciable increase 可观增长 6#k Ap+g7  
appreciation 增值；升值 G'z&U?Ng  
appreciation against other currencies 相对其他货币升值 ?~aM<rcZ  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 zSYWNmj&  
appreciation tax 增值税 GGs3r;(t  
appropriation 拨款；拨用；拨付 'H`_Z e<  
appropriation account 拨款帐目 9k^;]jE  
Appropriation Bill 拨款法案 ud`.}H~aB  
appropriation-in-aid system 补助拨款办法 XRI1/2YA  
approved assets 核准资产 1!/ U#d"  
approved basket stock 认可一篮子证券 0=8.8LnN(  
approved budget 核准预算 d+|8({X]D8  
approved charitable donation 认可慈善捐款 e3wFi,/@  
approved charitable institution 认可慈善机构 )G6]r$M>o0  
approved currency 核准货币；认可货币 G2kr~FG  
approved estimates 核准预算 U"xI1fg%b  
approved estimates of expenditure 核准开支预算 m)q;eQs  
approved overseas insurer 核准海外保险人 &Sc}3UI/F  
approved overseas trust company 核准海外信托公司 O4&/g-  
approved pooled investment fund 核准汇集投资基金 2WIbu-"l  
approved provident fund scheme 认可公积金计划 u+zq:2)H6  
approved provision 核准拨款 {nbD5?   
approved redeemable share 核准可赎回股份 +MQf2|--  
approved regional stock 认可地区性证券 zu}h3n5  
approved retirement scheme 认可退休金计划 P$@5&/]  
approved subordinated loan 核准附属贷款 H+; _fd  
arbitrage 套戥；套汇；套利 ?#\?&uFJ}  
arbitrageur 套戥者；套汇者 ~2~KcgPsq  
arbitrary amount 临时款项 .J~iRhVOF  
arrangement 措施；安排；协定 / vge@bsE  
arrears 欠款 +gOCl*L  
arrears of pay 欠付薪酬 CPGXwM=   
arrears of revenue 逾期未收税款；逾期未收的帐项 (G"b)"Qum  
articles of association 组织章程；组织细则；组织章程细则 "0g1'az}  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 _-Aw`<_*-  
ascertainment of profit 确定利润 [6
!/  
"Asia Clear" “亚洲结算系统”