[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 I&MY{f  
allotment notice 股份配售通知；配股通知 i:rFQ8I  
allotment of shares 股份分配 ^ "i l}8`  
allowable 可获宽免；免税的 vohoLeJTj  
allowable business loss 可扣除的营业亏损 &j?#3Qt'_  
allowable expenses 可扣税的支出 %YSpCI  
allowance 免税额；津贴；备抵；准备金 (T>nPbv)  
allowance for debts 债项的免税额 -od!J\KCy  
allowance for depreciation by wear and tear 耗损折旧免税额 %7#-%{  
allowance for funeral expenses 殡殓费的免税额 0VckocF  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 B.g[c97  
allowance for repairs and outgoings 修葺及支出方面的免税额 s <   
allowance to debtor 给债务人的津贴 +j(d| L\  
alteration of capital 资本更改 $={:r/R`i  
alternate trustee 候补受托人 lY~4 '8^  
amalgamation 合并 U7!.,kR-  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 AZzuI*  
ambit of charges 征税范围；收费范围 >ELlnE8  
amended valuation 经修订的估值 NZP.0coY  
American Commodities Exchange 美国商品交易所 o;W`4S^  
American Express Bank Limited 美国运通银行 G P:FSprP  
American Stock Exchange 美国证券交易所 >H(i^z/c  
amortization 摊销 D\@m6=L  
amount due from banks 存放银行同业的款项 5k6mmiaKk  
amount due from banks abroad 存放海外银行同业的款项 Oy<5>2^P  
amount due from holding companies 控股公司欠款 eh4gQ^l  
amount due from local banks 存放本港银行同业的款项 @g2
cC  
amount due to banks 银行同业的存款 >$
NDv  
amount due to banks abroad 海外银行同业的存款 /n5F(5<  
amount due to holding companies 控股公司存款 NE/m-ILw  
amount due to local banks 本港银行同业的存款 :C}2
=  
amount due to outport banks 外埠银行同业的存款 j [rB"N`0  
amount for note issue 发行纸币的款额 uch>AuF:  
amount of bond 担保契据的款额 [zL7Q^~  
amount of consideration 代价款额 5DXR8mLoaJ  
amount of contribution 供款数额 k% sO 0  
amount of indebtedness 负债款额 ;<$H)`*  
amount of principal of the loan 贷款本金额 Z.W66\8~}^  
amount of rates chargeable 应征差饷数额 %V1Z ~HC  
amount of share capital 股本额 'mH)d  
amount of sums assured 承保款额 [/ !;_b\X  
amount of variation 变动幅度 <+^6}8-  
amount of vote 拨款数额 Yk'9U-.mc  
amount payable 应付款额 B|C/ Rk6?  
amount receivable 应收款额 za:a)U^n  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 *[r!  
analysis 分析 aM@z^<Ub  
ancillary risk 附属风险 J[A14z]#`  
annual account 周年帐目；周年帐目报表；年度决算；年结 2u"7T_"2D  
annual accounting date 年结日期 ?Zc"C  
annual allowance 每年免税额；年积金；年度津贴；年津  U3izvM  
annual balance 年度余额 21ppSN>  
annual disposable income 每年可动用收入 t~e<z81p  
annual estimates 周年预算 cFN'bftH4  
annual fee 年费 dWXstb:[  
annual general meeting 周年大会 d{3@h+zL  
annual growth rate 年增率；每年增长率 i.xXb[M+  
annual long-term supplement 长期个案每年补助金 ~`GhS<D  
annual pensionable emolument 可供计算退休金的年薪 {ekCQeDo  
annual report 年报 5aBAr  
Annual Report on the Consumer Price Index 《消费物价指数年报》 [F_/2+e  
annual return 周年报表；周年申报表；每年报税表格 zF@o2<cD@  
Annual Return Rules 《周年报表规则》 s-Aw<Q)d  
annual review of consumer prices 每年消费物价回顾 28hHabd|  
annual roll-forward basis 逐年延展方式 J0 k  
annual salary 年薪 (faK+z,*6R  
annual statement 年度报表；年度决算表 i\4hR?  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 zW}[+
el}  
annuitant 年金受益人 0x11 vr!  
annuity 年金 7_wJpTz  
annuity contract 年金合约 65oWD-  
annuity on human life 人寿年金 !PMU O\y  
antecedent debt 先前的债项 o7TN,([W  
ante-dated cheque 倒填日期支票 Gy,u^lkk:  
anticipated expenditure 预期开支 F$Ca;cP"  
anticipated net profit 预期纯利 LuR,f"
%2  
anticipated revenue 预期收入 [3W*9j  
anti-inflation measure 反通货膨胀措施 4D$;KokZ  
anti-inflationary stance 反通货膨胀立场 [k[u*5hP|F  
apparent deficit 表面赤字 zf.-I  
apparent financial solvency 表面偿债能力 x $wd O  
apparent partner 表面合伙人 O1D6^3w  
application for personal assessment 个人入息课税申请书 ZkP{[^6d\  
application of fund 资金应用 'q>2t}KG  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 q8Nn%o=5V  
appointed actuary 委任精算师 QN>7~=`  
appointed auditor 委任核数师；委任审计师 `e]6#iJ^  
appointed trustee 委任的受托人 2oZ9laJO  
appointer 委任人 e8h,,:l3j  
apportioned pro rata 按比例分摊 l;"Ab?P\  
apportionment 分配；分摊 E15vq6DKF  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 `p0ypi3hn  
apportionment formula 分摊方程式 Kzb`$CGK  
apportionment of estate duty 遗产税的分摊 Sf/q2/r?6[  
appraisal 估价；评估 0@5E|<A  
appreciable growth 可观增长 U{~SXk'2+  
appreciable impact 显着影响 %d m-?`  
appreciable increase 可观增长 {SZ% Xbo  
appreciation 增值；升值 v8/6wy?  
appreciation against other currencies 相对其他货币升值 1/ZR*fa  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 B/J&l  
appreciation tax 增值税 H^~.mBP n  
appropriation 拨款；拨用；拨付 F52B~@.  
appropriation account 拨款帐目 >Z Ke  
Appropriation Bill 拨款法案 Ch_xyuJ  
appropriation-in-aid system 补助拨款办法 m7=1%6FN3  
approved assets 核准资产
[4+
q+  
approved basket stock 认可一篮子证券 9Bdt(}0A  
approved budget 核准预算 mxFn7.|r~  
approved charitable donation 认可慈善捐款 DjC
x~@  
approved charitable institution 认可慈善机构 p T[gdhc  
approved currency 核准货币；认可货币 bm}6{28R  
approved estimates 核准预算 4'Xgk
8)  
approved estimates of expenditure 核准开支预算 ;pJ2V2 g8  
approved overseas insurer 核准海外保险人 !umEyd@ "  
approved overseas trust company 核准海外信托公司 td{O}\s7D  
approved pooled investment fund 核准汇集投资基金 Y&*x4&Lb  
approved provident fund scheme 认可公积金计划 Y'`"9Db  
approved provision 核准拨款 7S $&S;  
approved redeemable share 核准可赎回股份 ?@R")$  
approved regional stock 认可地区性证券 u-DK_^v4M  
approved retirement scheme 认可退休金计划 HFo-4"  
approved subordinated loan 核准附属贷款 )F pJ1  
arbitrage 套戥；套汇；套利 R^MiP|?ZH  
arbitrageur 套戥者；套汇者 ;\y;  
arbitrary amount 临时款项 7Bz*r0 9S  
arrangement 措施；安排；协定 %*z-PT22  
arrears 欠款 DB`QsiC)  
arrears of pay 欠付薪酬 N;HIsOT}t  
arrears of revenue 逾期未收税款；逾期未收的帐项 Di Or{)a  
articles of association 组织章程；组织细则；组织章程细则 *s)}Bj  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 RbQ <m!A  
ascertainment of profit 确定利润 +`bC%\T8?  
"Asia Clear" “亚洲结算系统”