[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 9^!.!%6O$  
allotment notice 股份配售通知；配股通知 *B3f ry  
allotment of shares 股份分配 IIAp-Y~B  
allowable 可获宽免；免税的 8~(,qU8-N  
allowable business loss 可扣除的营业亏损 }p?,J8=-  
allowable expenses 可扣税的支出 M1eh4IVE?  
allowance 免税额；津贴；备抵；准备金 ) 'xyK  
allowance for debts 债项的免税额 ?>+
uO0*S  
allowance for depreciation by wear and tear 耗损折旧免税额 >I S4  
allowance for funeral expenses 殡殓费的免税额 7;p/S#P:  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 y7pBcyWTE=  
allowance for repairs and outgoings 修葺及支出方面的免税额 1vq2`lWpx  
allowance to debtor 给债务人的津贴 %/3+
:}@G  
alteration of capital 资本更改 WuE]pm]c  
alternate trustee 候补受托人 igQz
L*X  
amalgamation 合并 C+/EPPi  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 7D<Aa?cv_l  
ambit of charges 征税范围；收费范围 r#WqXh_uk  
amended valuation 经修订的估值 fL|9/sojz  
American Commodities Exchange 美国商品交易所 er_6PV  
American Express Bank Limited 美国运通银行 {qHQ_ _Bl  
American Stock Exchange 美国证券交易所 \Yj_U'2"i  
amortization 摊销 M;XU"8  
amount due from banks 存放银行同业的款项 0i }.l\  
amount due from banks abroad 存放海外银行同业的款项 U)'YR$2<
 
amount due from holding companies 控股公司欠款 y"H5>  
amount due from local banks 存放本港银行同业的款项 oPs asa  
amount due to banks 银行同业的存款 6/cm TT$i  
amount due to banks abroad 海外银行同业的存款 }N9PV/a  
amount due to holding companies 控股公司存款 P6%qNR/ x  
amount due to local banks 本港银行同业的存款 gA=Pz[i)p  
amount due to outport banks 外埠银行同业的存款 (A2ga):Pk  
amount for note issue 发行纸币的款额
Lf9s'o}.R  
amount of bond 担保契据的款额 d1#lC*.Sg  
amount of consideration 代价款额 ozsd6&z5l  
amount of contribution 供款数额 +ase>'<N#  
amount of indebtedness 负债款额 |34k;l]E  
amount of principal of the loan 贷款本金额 1;m?:|6K{  
amount of rates chargeable 应征差饷数额 lFuW8G,-f@  
amount of share capital 股本额 ]foS.D,  
amount of sums assured 承保款额 r
oZn{+f  
amount of variation 变动幅度 *As"U99(  
amount of vote 拨款数额 L__{U_p  
amount payable 应付款额 .K ^gh$z!  
amount receivable 应收款额 4%}iKoT   
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 ?4%#myO3a  
analysis 分析 v"2A?  
ancillary risk 附属风险 j7);N  
annual account 周年帐目；周年帐目报表；年度决算；年结 I.t)sf,  
annual accounting date 年结日期 %l%ad-V  
annual allowance 每年免税额；年积金；年度津贴；年津 V9ZM4.,OCN  
annual balance 年度余额 sz%]rN6$  
annual disposable income 每年可动用收入 @
[FO;4w  
annual estimates 周年预算 vZQraY nJ  
annual fee 年费 6a9:P@tY  
annual general meeting 周年大会 xX%{i0E  
annual growth rate 年增率；每年增长率 uWMSn
 
annual long-term supplement 长期个案每年补助金 0XljFQ  
annual pensionable emolument 可供计算退休金的年薪 <b ~~X`Z  
annual report 年报 Xr o5~G  
Annual Report on the Consumer Price Index 《消费物价指数年报》 CNV^,`FX  
annual return 周年报表；周年申报表；每年报税表格  ~9YEb  
Annual Return Rules 《周年报表规则》 2 .Xx)(>  
annual review of consumer prices 每年消费物价回顾 ~Q^.7.-T  
annual roll-forward basis 逐年延展方式 "&qAV'U
 
annual salary 年薪 9Pvv6WyKy  
annual statement 年度报表；年度决算表 L  
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 0f_` ;{  
annuitant 年金受益人 uYO$gRem  
annuity 年金 y:zNf?6&  
annuity contract 年金合约 - ]/=WAOK  
annuity on human life 人寿年金 K d#(eGe  
antecedent debt 先前的债项 owa&HW/_  
ante-dated cheque 倒填日期支票 9h+TO_T@F  
anticipated expenditure 预期开支 BC#`S&R  
anticipated net profit 预期纯利 I=Y_EjZD  
anticipated revenue 预期收入 /^K-tz-R  
anti-inflation measure 反通货膨胀措施 !F?j'[s8]  
anti-inflationary stance 反通货膨胀立场  ^0{
t  
apparent deficit 表面赤字 cAx$W6
S  
apparent financial solvency 表面偿债能力 D1ik*mDA=  
apparent partner 表面合伙人 <D&  Ep  
application for personal assessment 个人入息课税申请书 1D1kjM^Bo  
application of fund 资金应用 HOPl0fY$L  
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 +u |SX/C  
appointed actuary 委任精算师 _`*G71PS  
appointed auditor 委任核数师；委任审计师 K{Nj-Rqd  
appointed trustee 委任的受托人 25 U+L  
appointer 委任人 /ZL6g RRA|  
apportioned pro rata 按比例分摊 d=\TC'd"{  
apportionment 分配；分摊 hBz>E 4mEv  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 W3('1  
apportionment formula 分摊方程式 ~md06"AYJ  
apportionment of estate duty 遗产税的分摊 [@pumH
>   
appraisal 估价；评估 $Ups9pQ  
appreciable growth 可观增长 qs8^qn0A  
appreciable impact 显着影响 3k8nWT:wT  
appreciable increase 可观增长 %b h:c5  
appreciation 增值；升值 a
v'[k<  
appreciation against other currencies 相对其他货币升值 bO('y@)X  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 jMX+uYx M  
appreciation tax 增值税 0e:j=kd)NH  
appropriation 拨款；拨用；拨付 ?hrz@k|  
appropriation account 拨款帐目 E
&"V~  
Appropriation Bill 拨款法案 qm9=Ga5  
appropriation-in-aid system 补助拨款办法 j:8Pcx  
approved assets 核准资产 0X C3O 8q  
approved basket stock 认可一篮子证券 J }bLp Z  
approved budget 核准预算 U.Z5;E0:  
approved charitable donation 认可慈善捐款 =pj3G?F#  
approved charitable institution 认可慈善机构 `Um-Y'KE  
approved currency 核准货币；认可货币 Fo0s<YlS-  
approved estimates 核准预算 .Y!dO@$:  
approved estimates of expenditure 核准开支预算 A&c
euu  
approved overseas insurer 核准海外保险人 iTT7<x  
approved overseas trust company 核准海外信托公司 1=X1<@*  
approved pooled investment fund 核准汇集投资基金 H4wDF:n0H  
approved provident fund scheme 认可公积金计划 ;eW)&qzK  
approved provision 核准拨款 [T3%Xt'4  
approved redeemable share 核准可赎回股份 dtG>iJ  
approved regional stock 认可地区性证券 Ofb&W AD  
approved retirement scheme 认可退休金计划 WX f[W  
approved subordinated loan 核准附属贷款 fC}u
Ici  
arbitrage 套戥；套汇；套利 "2tKh!?Q  
arbitrageur 套戥者；套汇者 8wkt9
:  
arbitrary amount 临时款项 @bAuR  
arrangement 措施；安排；协定 e?o/H  
arrears 欠款 Y!ypG-  
arrears of pay 欠付薪酬 Lv)1 )'v0  
arrears of revenue 逾期未收税款；逾期未收的帐项 LOwd mj  
articles of association 组织章程；组织细则；组织章程细则 ]Ee$ulJ02  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 >C5u>@%
9O  
ascertainment of profit 确定利润 f"4w@X2F  
"Asia Clear" “亚洲结算系统”