[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 N?qI pv/a.  
allotment notice 股份配售通知；配股通知 a. h?4+^bN  
allotment of shares 股份分配 B>~k).M&,  
allowable 可获宽免；免税的 6QN1+MwB  
allowable business loss 可扣除的营业亏损 QD$}-D[  
allowable expenses 可扣税的支出 *Rz{44LP&  
allowance 免税额；津贴；备抵；准备金 <@u0.-]  
allowance for debts 债项的免税额 /]ku$.mr \  
allowance for depreciation by wear and tear 耗损折旧免税额 eaV3)uP  
allowance for funeral expenses 殡殓费的免税额 0s860Kn  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 )8pcf`h{  
allowance for repairs and outgoings 修葺及支出方面的免税额 b%Wd<N2  
allowance to debtor 给债务人的津贴 JQ*D  
alteration of capital 资本更改 =E;=+eqt  
alternate trustee 候补受托人 a`7%A H)  
amalgamation 合并 25xcD1*  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 )-0[ra]  
ambit of charges 征税范围；收费范围 -L@]I$Yo  
amended valuation 经修订的估值 oJP<'l1  
American Commodities Exchange 美国商品交易所 sW;7m[o  
American Express Bank Limited 美国运通银行 0Vf)Rw1%I  
American Stock Exchange 美国证券交易所 0-*Z<cu%l  
amortization 摊销 |n+#1_t%  
amount due from banks 存放银行同业的款项 LWD.  
amount due from banks abroad 存放海外银行同业的款项 F|ETug n  
amount due from holding companies 控股公司欠款 e Wc_N  
amount due from local banks 存放本港银行同业的款项 E;9Z\?P  
amount due to banks 银行同业的存款 $ I#7dJ"*  
amount due to banks abroad 海外银行同业的存款 CXBzX:T?#  
amount due to holding companies 控股公司存款 OZ
G0AX+=#  
amount due to local banks 本港银行同业的存款 N g58/}z O  
amount due to outport banks 外埠银行同业的存款 M[A-1]'  
amount for note issue 发行纸币的款额 bX7EO 8  
amount of bond 担保契据的款额 Af`z/:0<  
amount of consideration 代价款额 ;xL67e%?  
amount of contribution 供款数额 $np=eT)  
amount of indebtedness 负债款额 3f_i1|>)'  
amount of principal of the loan 贷款本金额 LRWOBD  
amount of rates chargeable 应征差饷数额 aw1P5aPmX  
amount of share capital 股本额 v#zPH5xo  
amount of sums assured 承保款额 hQJo~'W=  
amount of variation 变动幅度 uii7b7[w  
amount of vote 拨款数额 rxQ<4  
amount payable 应付款额 i#k-)N _$  
amount receivable 应收款额 ]x2Jpk99a  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 !&W|myN ^  
analysis 分析 EY]a6@;  
ancillary risk 附属风险 a~WqUL  
annual account 周年帐目；周年帐目报表；年度决算；年结 S0F@#mSQ?  
annual accounting date 年结日期 @\ }sb]  
annual allowance 每年免税额；年积金；年度津贴；年津 5)mVy?Z
  
annual balance 年度余额 9x(}F<L  
annual disposable income 每年可动用收入 |H:<:*=6c  
annual estimates 周年预算 NW)M?f+6  
annual fee 年费 ?gLAWz  
annual general meeting 周年大会 C(s\LI!r  
annual growth rate 年增率；每年增长率 T:U4:"  
annual long-term supplement 长期个案每年补助金 =Ci13< KQ  
annual pensionable emolument 可供计算退休金的年薪 ;J'OakeVO  
annual report 年报 L.kD,'G}>  
Annual Report on the Consumer Price Index 《消费物价指数年报》 8\DME  
annual return 周年报表；周年申报表；每年报税表格 j$+gq*I&E  
Annual Return Rules 《周年报表规则》 }S,-uggz  
annual review of consumer prices 每年消费物价回顾 u)7*Rj^  
annual roll-forward basis 逐年延展方式 >=Jsv  
annual salary 年薪 P
&mtA2  
annual statement 年度报表；年度决算表 sW?B7o?  
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 r ^MiRa  
annuitant 年金受益人 xo(k?+P>.  
annuity 年金 ?s%v 3T  
annuity contract 年金合约 ZY)%U*jWU  
annuity on human life 人寿年金 6%%PP8
.F  
antecedent debt 先前的债项 W
Kxm9y V  
ante-dated cheque 倒填日期支票 }%+qP+O\  
anticipated expenditure 预期开支 gGmxx,i  
anticipated net profit 预期纯利 [.a;L">  
anticipated revenue 预期收入 r sLc&2F  
anti-inflation measure 反通货膨胀措施 _#FIay\ahB  
anti-inflationary stance 反通货膨胀立场 N#UXP5
C(  
apparent deficit 表面赤字 8[M* x3  
apparent financial solvency 表面偿债能力 Ra0=q4vdk  
apparent partner 表面合伙人 8[~~gYl  
application for personal assessment 个人入息课税申请书 O^0"  
application of fund 资金应用 ;b1wk^,Hw~  
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 7 W{~f?Sh  
appointed actuary 委任精算师 O~6Q;qP  
appointed auditor 委任核数师；委任审计师 ,%Z&*n  
appointed trustee 委任的受托人 s@s/'^`  
appointer 委任人 k-Fdj5/  
apportioned pro rata 按比例分摊 7b46t2W<  
apportionment 分配；分摊 H<Hrwy~  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 wLUF v(&C  
apportionment formula 分摊方程式 UWw}!1  
apportionment of estate duty 遗产税的分摊 y AOg\+  
appraisal 估价；评估 4>YU8/Rw  
appreciable growth 可观增长 |!Fk2Je,  
appreciable impact 显着影响 a.DX%C/5  
appreciable increase 可观增长 ec?V[v  
appreciation 增值；升值 ;E#\  
appreciation against other currencies 相对其他货币升值 Q&PB]D{  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 Yx ),6C3  
appreciation tax 增值税 th  ptm  
appropriation 拨款；拨用；拨付 5oJ Dux }  
appropriation account 拨款帐目 O3Uh+gKQ  
Appropriation Bill 拨款法案 @!<d0_dnC  
appropriation-in-aid system 补助拨款办法 5B{k\H;  
approved assets 核准资产 q@kOTkHv)  
approved basket stock 认可一篮子证券 _q)!B,y-/N  
approved budget 核准预算 ?'wsIH]m  
approved charitable donation 认可慈善捐款 VgMP^&/gZ  
approved charitable institution 认可慈善机构 q{E"pyt36R  
approved currency 核准货币；认可货币 PrSkHxm  
approved estimates 核准预算 %b=p< h'(  
approved estimates of expenditure 核准开支预算 E:w:4[neh  
approved overseas insurer 核准海外保险人 5m7b\Mak  
approved overseas trust company 核准海外信托公司 xGRT"U(  
approved pooled investment fund 核准汇集投资基金 M6Pw/S!  
approved provident fund scheme 认可公积金计划 [(|v`qMv/g  
approved provision 核准拨款 Yj|]Uff8O  
approved redeemable share 核准可赎回股份 .45^=2NGmQ  
approved regional stock 认可地区性证券 <uD qYT$6  
approved retirement scheme 认可退休金计划 d0 -~|`5  
approved subordinated loan 核准附属贷款 M
3(k'q7&:  
arbitrage 套戥；套汇；套利 V7C1FV2  
arbitrageur 套戥者；套汇者 iCrxV{   
arbitrary amount 临时款项 a4&:@`=  
arrangement 措施；安排；协定 gvyT-XI  
arrears 欠款 DMd ,8W7a  
arrears of pay 欠付薪酬 p7C!G1+z  
arrears of revenue 逾期未收税款；逾期未收的帐项 AIh*1>2Xn  
articles of association 组织章程；组织细则；组织章程细则 "- eZZEl(  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 *vnXlV4L  
ascertainment of profit 确定利润 yN\e{;z`  
"Asia Clear" “亚洲结算系统”