[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 aV?@s4  
allotment notice 股份配售通知；配股通知 ahOMCZF|  
allotment of shares 股份分配 3.W @ }  
allowable 可获宽免；免税的 M)N?qRD  
allowable business loss 可扣除的营业亏损 @&:ar
 
allowable expenses 可扣税的支出 db6b-Y{
 
allowance 免税额；津贴；备抵；准备金 (Cd\G=PK  
allowance for debts 债项的免税额 PCM-i{6/  
allowance for depreciation by wear and tear 耗损折旧免税额 7=WT69,&  
allowance for funeral expenses 殡殓费的免税额 PuT@}tw  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 I@%t.%O Jp  
allowance for repairs and outgoings 修葺及支出方面的免税额 L>%o[tS  
allowance to debtor 给债务人的津贴 %$Z7x\_  
alteration of capital 资本更改 ~ZhraSI)G  
alternate trustee 候补受托人 /8g^T" )  
amalgamation 合并 #+5pgD2C  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 $lIz{ySJv  
ambit of charges 征税范围；收费范围 'BPp ]R#{  
amended valuation 经修订的估值 5sJJGv#6  
American Commodities Exchange 美国商品交易所 CS-uNG6  
American Express Bank Limited 美国运通银行 "4H +!r}  
American Stock Exchange 美国证券交易所 kg3EY<4i  
amortization 摊销 FPI;Jx6W'  
amount due from banks 存放银行同业的款项 i Ae<&Ms  
amount due from banks abroad 存放海外银行同业的款项 *c*0PdV  
amount due from holding companies 控股公司欠款 \": m!K;Z  
amount due from local banks 存放本港银行同业的款项 ;u(<h?%e  
amount due to banks 银行同业的存款 O Jzs Q  
amount due to banks abroad 海外银行同业的存款 9;Ox;;w  
amount due to holding companies 控股公司存款
wK-3+&,9  
amount due to local banks 本港银行同业的存款 [uls8 "^/j  
amount due to outport banks 外埠银行同业的存款 >W`4aA  
amount for note issue 发行纸币的款额 JJ'.((  
amount of bond 担保契据的款额 okv1K  
amount of consideration 代价款额 ~-
m"  
amount of contribution 供款数额 ,JN8f]a^"g  
amount of indebtedness 负债款额
<**y !2  
amount of principal of the loan 贷款本金额 +0q>fp_K(+  
amount of rates chargeable 应征差饷数额 ";Rtiiu  
amount of share capital 股本额 @u%_ 1  
amount of sums assured 承保款额 q**G(}K  
amount of variation 变动幅度 y2vUthRwo  
amount of vote 拨款数额 r*_ZJ*h[  
amount payable 应付款额 !\L/[:n  
amount receivable 应收款额 88h3|'*  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 FE!lok  
analysis 分析 $.v5~UGb{\  
ancillary risk 附属风险 P2'DD 3   
annual account 周年帐目；周年帐目报表；年度决算；年结 .j>hI="b  
annual accounting date 年结日期 .?e\I`Kk^'  
annual allowance 每年免税额；年积金；年度津贴；年津
F^LZeF[#t  
annual balance 年度余额 _b.qkTWUB  
annual disposable income 每年可动用收入 5 Ho
^N1q  
annual estimates 周年预算 A\#P*+k0  
annual fee 年费 hk
;7:G  
annual general meeting 周年大会 ]Ww?QhJ  
annual growth rate 年增率；每年增长率 Nn"+w|v[ev  
annual long-term supplement 长期个案每年补助金 iVTGF<  
annual pensionable emolument 可供计算退休金的年薪 @wC5 g 4E  
annual report 年报 JEgx@};O  
Annual Report on the Consumer Price Index 《消费物价指数年报》 1,~SS  
annual return 周年报表；周年申报表；每年报税表格 QZhjb
  
Annual Return Rules 《周年报表规则》 ;~u{56  
annual review of consumer prices 每年消费物价回顾 1=a>f"cyf  
annual roll-forward basis 逐年延展方式 DHT&,=  
annual salary 年薪 Xy &uZ  
annual statement 年度报表；年度决算表 BC;:  
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 ]&{ci  
annuitant 年金受益人 3lq Mucr  
annuity 年金 j"@93D~  
annuity contract 年金合约 v\"S Gc  
annuity on human life 人寿年金 N**g]T 0`  
antecedent debt 先前的债项 -"[<ek  
ante-dated cheque 倒填日期支票 ZzBQe  
anticipated expenditure 预期开支 
P?]aWJ  
anticipated net profit 预期纯利 (nab
 
anticipated revenue 预期收入 ^F"iP7   
anti-inflation measure 反通货膨胀措施 h"[+)q%L  
anti-inflationary stance 反通货膨胀立场 pdEiqLhH  
apparent deficit 表面赤字  $4T2z-  
apparent financial solvency 表面偿债能力 OOz[-j>'Y+  
apparent partner 表面合伙人 LW:LFzp  
application for personal assessment 个人入息课税申请书 Q;J`Q wkH  
application of fund 资金应用 TSsKfexQ  
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 :BGA.  
appointed actuary 委任精算师 c9nH}/I_  
appointed auditor 委任核数师；委任审计师 O8W7<Wc|z  
appointed trustee 委任的受托人 n%\ /J  
appointer 委任人 R?EASc!b  
apportioned pro rata 按比例分摊 $VQtwuYt  
apportionment 分配；分摊 ) (Tom9^  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 VCcr3Dx()F  
apportionment formula 分摊方程式 `H3.,]
 
apportionment of estate duty 遗产税的分摊 k%op> &  
appraisal 估价；评估 X *7\lf2  
appreciable growth 可观增长
$eBX  
appreciable impact 显着影响 s{4\xAS>  
appreciable increase 可观增长 Y05P'Q  
appreciation 增值；升值 J!*/a'Cv  
appreciation against other currencies 相对其他货币升值 02k4N%  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 DF{Qw@P!  
appreciation tax 增值税 lw(e3j  
appropriation 拨款；拨用；拨付 #s%-IN cR  
appropriation account 拨款帐目 mG1IQ!  
Appropriation Bill 拨款法案 ez9k4IO  
appropriation-in-aid system 补助拨款办法 5Fm=/o1  
approved assets 核准资产 @i3bgx>_o  
approved basket stock 认可一篮子证券 vkRi5!bR  
approved budget 核准预算 *+b6B_u]  
approved charitable donation 认可慈善捐款 LN_OD5gZ  
approved charitable institution 认可慈善机构
0J8K9rP;z  
approved currency 核准货币；认可货币 nB ".'=  
approved estimates 核准预算 :9|W#d{o  
approved estimates of expenditure 核准开支预算 !"TZ:"VZU  
approved overseas insurer 核准海外保险人 =[<m[.) i  
approved overseas trust company 核准海外信托公司 *}):<nB$^  
approved pooled investment fund 核准汇集投资基金 5b6s4 ZyV  
approved provident fund scheme 认可公积金计划 ~/tKMS6T  
approved provision 核准拨款 "XLe3n   
approved redeemable share 核准可赎回股份 )2E%b+"  
approved regional stock 认可地区性证券 'iLH `WE  
approved retirement scheme 认可退休金计划 d'9:$!oz  
approved subordinated loan 核准附属贷款 BD#.-xWV  
arbitrage 套戥；套汇；套利 Q^Bt1 C  
arbitrageur 套戥者；套汇者 2n`Lg4=  
arbitrary amount 临时款项 G8Y+w  
arrangement 措施；安排；协定 vG2b:[W  
arrears 欠款 J:F^ #gW  
arrears of pay 欠付薪酬 s/1 #DM"  
arrears of revenue 逾期未收税款；逾期未收的帐项 oT|m1a GE  
articles of association 组织章程；组织细则；组织章程细则 EC?Efc+O  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 [W,-1.$!dM  
ascertainment of profit 确定利润 I}Xg&-L  
"Asia Clear" “亚洲结算系统”