[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'ViyTBo  
allotment notice 股份配售通知；配股通知 QH6Lb%]/  
allotment of shares 股份分配 dvk?A$  
allowable 可获宽免；免税的 l'(Cxhf.W  
allowable business loss 可扣除的营业亏损 *lg1iP{]  
allowable expenses 可扣税的支出 2i4FIS|z0  
allowance 免税额；津贴；备抵；准备金 3C8'0DB  
allowance for debts 债项的免税额 lC+p2OG^[  
allowance for depreciation by wear and tear 耗损折旧免税额 <w}k9 (Ds  
allowance for funeral expenses 殡殓费的免税额 /
b20!3  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 jpqq>Hbg_  
allowance for repairs and outgoings 修葺及支出方面的免税额 O k_I}X  
allowance to debtor 给债务人的津贴 bv>;%TF  
alteration of capital 资本更改 =V1k'XJ  
alternate trustee 候补受托人 ]YZ+/:#U7  
amalgamation 合并 rB|D^@mG  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 rB}UFS)  
ambit of charges 征税范围；收费范围 !J[3U   
amended valuation 经修订的估值 |^Z1 D TAw  
American Commodities Exchange 美国商品交易所 FZnkQ  
American Express Bank Limited 美国运通银行 _Q/D%7[pa  
American Stock Exchange 美国证券交易所 @?{n`K7{`  
amortization 摊销 m~#S76!w  
amount due from banks 存放银行同业的款项 BG"~yyKA  
amount due from banks abroad 存放海外银行同业的款项 fSl+;|K n  
amount due from holding companies 控股公司欠款 \i "I1xU  
amount due from local banks 存放本港银行同业的款项 7CABM  
amount due to banks 银行同业的存款 1^R@X  
amount due to banks abroad 海外银行同业的存款 bc5+}&W  
amount due to holding companies 控股公司存款 ,v$gQU2  
amount due to local banks 本港银行同业的存款 \*!?\Ko`W  
amount due to outport banks 外埠银行同业的存款 SMk{159q&  
amount for note issue 发行纸币的款额 n w @cAv  
amount of bond 担保契据的款额 'rRo2oTN  
amount of consideration 代价款额 bP6QF1L  
amount of contribution 供款数额 9IMtqL&  
amount of indebtedness 负债款额 `Ten2(D  
amount of principal of the loan 贷款本金额 &6PZX0M  
amount of rates chargeable 应征差饷数额 18Vtk"j  
amount of share capital 股本额 95a
a  
amount of sums assured 承保款额 WO)rJr!C  
amount of variation 变动幅度 T^aEx.`O}`  
amount of vote 拨款数额 "4H&wHhT!  
amount payable 应付款额 ,$mnD@)  
amount receivable 应收款额 C!B2.:ja  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 DL|,:2`  
analysis 分析 f$iv+7<B^  
ancillary risk 附属风险 WDSkk"#TF  
annual account 周年帐目；周年帐目报表；年度决算；年结 85m[^WGyh  
annual accounting date 年结日期 #wNksh/J^  
annual allowance 每年免税额；年积金；年度津贴；年津 L"1UUOKy  
annual balance 年度余额 -wC;pA#o  
annual disposable income 每年可动用收入 WHqp7NPl  
annual estimates 周年预算 0lF.!\9  
annual fee 年费 4!d&Zc>C4  
annual general meeting 周年大会 v6HBO#F'V{  
annual growth rate 年增率；每年增长率 (X,Ua+{  
annual long-term supplement 长期个案每年补助金 +e`f|OQ  
annual pensionable emolument 可供计算退休金的年薪 =ILs[p  
annual report 年报 V z8o  
Annual Report on the Consumer Price Index 《消费物价指数年报》 2+TCFpv  
annual return 周年报表；周年申报表；每年报税表格 92WvD  
Annual Return Rules 《周年报表规则》 5.]+K<:h"A  
annual review of consumer prices 每年消费物价回顾 LgjL+w19  
annual roll-forward basis 逐年延展方式 nY'0*:'u  
annual salary 年薪 L|qQZ=  
annual statement 年度报表；年度决算表 Z2(z,pK  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 kT Ab <  
annuitant 年金受益人 4cRF3$amd  
annuity 年金 BZ">N  
annuity contract 年金合约 tlV>  
annuity on human life 人寿年金 tU>wRw=
d  
antecedent debt 先前的债项 CuR\JKdRo  
ante-dated cheque 倒填日期支票 F.HD;C-;(  
anticipated expenditure 预期开支 ;RflzY|D  
anticipated net profit 预期纯利 =GL}\I  
anticipated revenue 预期收入 9s6@AJf  
anti-inflation measure 反通货膨胀措施 f'0n^mSP  
anti-inflationary stance 反通货膨胀立场 2BXpk^d5y  
apparent deficit 表面赤字 ^rfY9qMJr8  
apparent financial solvency 表面偿债能力 `$ZX]6G  
apparent partner 表面合伙人 sNc(aGvy  
application for personal assessment 个人入息课税申请书 `ky< *  
application of fund 资金应用 R5g-b2Lm  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 |Up+Kc:z/n  
appointed actuary 委任精算师 FAfk;<#'n+  
appointed auditor 委任核数师；委任审计师 8V>j-C  
appointed trustee 委任的受托人 Gi~p-OS,  
appointer 委任人 5DK>4H:  
apportioned pro rata 按比例分摊 o%i^t4J$e  
apportionment 分配；分摊 O%H_._#N`  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 l
)[\TD  
apportionment formula 分摊方程式 x9Fga_  
apportionment of estate duty 遗产税的分摊 ^ llZf$`  
appraisal 估价；评估 kQ7$,K#  
appreciable growth 可观增长 8i!AJF9IQ}  
appreciable impact 显着影响 ((Ak/qz  
appreciable increase 可观增长 P9p:x6  
appreciation 增值；升值 +D[|L1{xb  
appreciation against other currencies 相对其他货币升值 B]L5K~d  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 XAW$"^p  
appreciation tax 增值税 p~6/+ap  
appropriation 拨款；拨用；拨付 _Db=I3.HJ  
appropriation account 拨款帐目 `uM:>  
Appropriation Bill 拨款法案 FB9PIsFS  
appropriation-in-aid system 补助拨款办法 seC]=UJh#>  
approved assets 核准资产 veAg?N<c p  
approved basket stock 认可一篮子证券 }l~|c{WH`  
approved budget 核准预算 oGM Ls  
approved charitable donation 认可慈善捐款 Oi AZA<  
approved charitable institution 认可慈善机构 rZ2X$FO@  
approved currency 核准货币；认可货币 cjAKc|NJ  
approved estimates 核准预算 #qrZ(,I@n  
approved estimates of expenditure 核准开支预算 '9c`[^  
approved overseas insurer 核准海外保险人 J(JsfU4  
approved overseas trust company 核准海外信托公司 _BO:~x  
approved pooled investment fund 核准汇集投资基金 M(|Qvh{Q6  
approved provident fund scheme 认可公积金计划 1j0OV9-|  
approved provision 核准拨款 h[#Lg3  
approved redeemable share 核准可赎回股份 T]Z|Wq`bot  
approved regional stock 认可地区性证券 %KHO}gad1  
approved retirement scheme 认可退休金计划 "[2CV!_  
approved subordinated loan 核准附属贷款 $R(?@B(  
arbitrage 套戥；套汇；套利 c[\ :^w^I6  
arbitrageur 套戥者；套汇者 |x@)%QeC  
arbitrary amount 临时款项 g\S@@0T{0  
arrangement 措施；安排；协定 L9Sd4L_e  
arrears 欠款 [ -
"o5!0<  
arrears of pay 欠付薪酬 [zv>Wlf,%  
arrears of revenue 逾期未收税款；逾期未收的帐项 Z:DEET!c'k  
articles of association 组织章程；组织细则；组织章程细则 >}Qj|05G  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 +^ a9i5  
ascertainment of profit 确定利润 z%$ E6Im  
"Asia Clear" “亚洲结算系统”