[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 Ii"cDH9  
allotment notice 股份配售通知；配股通知 ?W#! S  
allotment of shares 股份分配 b'ew Od=  
allowable 可获宽免；免税的 O
aZ~  
allowable business loss 可扣除的营业亏损 v5*SoUOF  
allowable expenses 可扣税的支出 *m|]c4  
allowance 免税额；津贴；备抵；准备金 yEz2F3[ S  
allowance for debts 债项的免税额 GWhb@K  
allowance for depreciation by wear and tear 耗损折旧免税额 plp).Gq  
allowance for funeral expenses 殡殓费的免税额 r%o!P`  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 !|`YNsR  
allowance for repairs and outgoings 修葺及支出方面的免税额 ?5->F/f&  
allowance to debtor 给债务人的津贴 :Z/ig%  
alteration of capital 资本更改 PvA%c<z  
alternate trustee 候补受托人 3rWqt  
amalgamation 合并 nVYh1@yLy  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 D m5UQe  
ambit of charges 征税范围；收费范围 \"f}Fx  
amended valuation 经修订的估值 zZDr=6|r_  
American Commodities Exchange 美国商品交易所 nGP>M#F  
American Express Bank Limited 美国运通银行 *{tJ3<t(1  
American Stock Exchange 美国证券交易所 Cd(Ov5%  
amortization 摊销 -nU_eDy  
amount due from banks 存放银行同业的款项 )kdPA
w  
amount due from banks abroad 存放海外银行同业的款项 `yxk Sb  
amount due from holding companies 控股公司欠款 `HHbQXB  
amount due from local banks 存放本港银行同业的款项 b?V u 9!  
amount due to banks 银行同业的存款 zL>nDnL 4  
amount due to banks abroad 海外银行同业的存款 MLp5Y\8*  
amount due to holding companies 控股公司存款 I=b#tUBh8  
amount due to local banks 本港银行同业的存款 >Cf]uiR  
amount due to outport banks 外埠银行同业的存款 z~X]v["d  
amount for note issue 发行纸币的款额 SR\#>Qwx_  
amount of bond 担保契据的款额 CwT52+Jb  
amount of consideration 代价款额 #ocT4  
amount of contribution 供款数额 6%5A&&O(b  
amount of indebtedness 负债款额 mWigy`V^~  
amount of principal of the loan 贷款本金额 .*y{[."!  
amount of rates chargeable 应征差饷数额 M,<%j  
amount of share capital 股本额 m@yaF: R  
amount of sums assured 承保款额 qC]D9 A  
amount of variation 变动幅度 v|`)
~"~  
amount of vote 拨款数额 \;g{qM 8  
amount payable 应付款额 Q }1PPi,  
amount receivable 应收款额 !IT']kA  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 &18} u~M  
analysis 分析 %5uuB4P&|$  
ancillary risk 附属风险 M.t5,NJ  
annual account 周年帐目；周年帐目报表；年度决算；年结 ` a@NYi6  
annual accounting date 年结日期 T9(~^}_+9  
annual allowance 每年免税额；年积金；年度津贴；年津 7IFUsli]  
annual balance 年度余额 |_2O:
7qe  
annual disposable income 每年可动用收入 Ib!`ChZ  
annual estimates 周年预算 &yYK%~}t[  
annual fee 年费 kWr*+3Xq  
annual general meeting 周年大会 8rw;Yo<
k  
annual growth rate 年增率；每年增长率 ,.E :mm  
annual long-term supplement 长期个案每年补助金 HeR-;L  
annual pensionable emolument 可供计算退休金的年薪 e+2!)w)[  
annual report 年报 :yw0-]/DD  
Annual Report on the Consumer Price Index 《消费物价指数年报》 ku\_M  
annual return 周年报表；周年申报表；每年报税表格 O/Da8#S<  
Annual Return Rules 《周年报表规则》 S"fnT*:.%  
annual review of consumer prices 每年消费物价回顾 }z[O_S,X  
annual roll-forward basis 逐年延展方式 vL-%"*>v  
annual salary 年薪 /LJ?JwAvg5  
annual statement 年度报表；年度决算表 w\85D|u  
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 .'SM|r$  
annuitant 年金受益人 ~C[R%%Gu  
annuity 年金 h
NP|  
annuity contract 年金合约 whv
M^  
annuity on human life 人寿年金 Q%@l`V)Rs  
antecedent debt 先前的债项 A 8&%G8d  
ante-dated cheque 倒填日期支票 )0/DY  
anticipated expenditure 预期开支 -V<i4X<|,+  
anticipated net profit 预期纯利 \alRBHqE  
anticipated revenue 预期收入 <m9IZIY<  
anti-inflation measure 反通货膨胀措施 kigc+R  
anti-inflationary stance 反通货膨胀立场 >j\zj] -"  
apparent deficit 表面赤字 ZLBfQ+pM)  
apparent financial solvency 表面偿债能力 Ei}B9 &O  
apparent partner 表面合伙人 3``$yWWg  
application for personal assessment 个人入息课税申请书 ^@jOS{f l  
application of fund 资金应用 3~M8.{ U#V  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 Lw-)ijBW  
appointed actuary 委任精算师 =TyN"0@  
appointed auditor 委任核数师；委任审计师 KJSN)yn\  
appointed trustee 委任的受托人 oz@yF)/Sm  
appointer 委任人 _:=w6jCk  
apportioned pro rata 按比例分摊 [7L1y) I(  
apportionment 分配；分摊 utRvE(IbmV  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 ^${-^w@,%V  
apportionment formula 分摊方程式 ]%G[<zD,1  
apportionment of estate duty 遗产税的分摊 eK`n5Z&Y\  
appraisal 估价；评估 y 8 `H*s@  
appreciable growth 可观增长 AvhmN5O=  
appreciable impact 显着影响 {Uu7@1@n  
appreciable increase 可观增长 zYF'XB]4  
appreciation 增值；升值 |9}G  
appreciation against other currencies 相对其他货币升值 %!x\|@C  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 6\'v_A O  
appreciation tax 增值税 Z+Z`J; ,  
appropriation 拨款；拨用；拨付 ,7tN&R_  
appropriation account 拨款帐目 6f frV  
Appropriation Bill 拨款法案 O8n\>pkI  
appropriation-in-aid system 补助拨款办法 q!}&<w~|  
approved assets 核准资产 !MQo=k  
approved basket stock 认可一篮子证券 \'j%q\Bl;  
approved budget 核准预算 5GC{)#4  
approved charitable donation 认可慈善捐款 e>"{nO
Y4  
approved charitable institution 认可慈善机构 ^d-`?zb  
approved currency 核准货币；认可货币 `W{Ye=|[d#  
approved estimates 核准预算 c_ &iGQ  
approved estimates of expenditure 核准开支预算 = 7#)8p[  
approved overseas insurer 核准海外保险人 { 5h6nYu  
approved overseas trust company 核准海外信托公司 Mx[tE?!2  
approved pooled investment fund 核准汇集投资基金 /q(+r5k \  
approved provident fund scheme 认可公积金计划 )%WS(S>8  
approved provision 核准拨款 =3""D{l  
approved redeemable share 核准可赎回股份 u'LA%l-  
approved regional stock 认可地区性证券 /.Gx n0  
approved retirement scheme 认可退休金计划 7&OU!gp  
approved subordinated loan 核准附属贷款 O:#t> ;  
arbitrage 套戥；套汇；套利 Y~bp:FkS  
arbitrageur 套戥者；套汇者 N2=gSEY  
arbitrary amount 临时款项 &!Y^DR/  
arrangement 措施；安排；协定 v5 $"v?PT  
arrears 欠款 42 8kC,  
arrears of pay 欠付薪酬 LWf+H 4iZ}  
arrears of revenue 逾期未收税款；逾期未收的帐项 "'dt"x)  
articles of association 组织章程；组织细则；组织章程细则
:^! wQ""  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 L@0DT&5  
ascertainment of profit 确定利润 a+,)rY9  
"Asia Clear" “亚洲结算系统”