[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 ]IL;`>Gp  
allotment notice 股份配售通知；配股通知 fd#jY}  
allotment of shares 股份分配 ?]rPRV
  
allowable 可获宽免；免税的 l9Q(xuhv  
allowable business loss 可扣除的营业亏损 E7Ulnvd  
allowable expenses 可扣税的支出 !=y]Sv~h  
allowance 免税额；津贴；备抵；准备金 *A~ G_0B  
allowance for debts 债项的免税额 P1zdK0TM  
allowance for depreciation by wear and tear 耗损折旧免税额 5BR2?hO4  
allowance for funeral expenses 殡殓费的免税额 jn:
NYJv  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 h1(j2S`:  
allowance for repairs and outgoings 修葺及支出方面的免税额 (708H_  
allowance to debtor 给债务人的津贴 TI !a)X  
alteration of capital 资本更改 6&
!&\  
alternate trustee 候补受托人 S=x A[%5  
amalgamation 合并 kEO7PK/  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 *c)uGz'cD  
ambit of charges 征税范围；收费范围 .>(Q)"v  
amended valuation 经修订的估值 3b YCOqG  
American Commodities Exchange 美国商品交易所 Y $u9%0q|?  
American Express Bank Limited 美国运通银行 )I\=BPo|B  
American Stock Exchange 美国证券交易所 .@"q$\  
amortization 摊销 (n1Bh~R^
 
amount due from banks 存放银行同业的款项 =E&OuX-R  
amount due from banks abroad 存放海外银行同业的款项 H K~xOAF  
amount due from holding companies 控股公司欠款 U#n#7G6fRp  
amount due from local banks 存放本港银行同业的款项 s!9dQ.  
amount due to banks 银行同业的存款 1. D-FPK  
amount due to banks abroad 海外银行同业的存款 I2a6w<b  
amount due to holding companies 控股公司存款 
!;Jmg  
amount due to local banks 本港银行同业的存款 hb/]8mR  
amount due to outport banks 外埠银行同业的存款 xcJ`1*1N  
amount for note issue 发行纸币的款额 DOz\n|8S  
amount of bond 担保契据的款额 5`]UE7gT  
amount of consideration 代价款额 /cK%n4l.y  
amount of contribution 供款数额 P"lBB8\eku  
amount of indebtedness 负债款额 zd]D(qeX  
amount of principal of the loan 贷款本金额 +x]9 +D&  
amount of rates chargeable 应征差饷数额 `p'Q7m2y/b  
amount of share capital 股本额 1shBY@mlq  
amount of sums assured 承保款额 E`j-6
:  
amount of variation 变动幅度
AkU<g  
amount of vote 拨款数额 <}jPXEB"  
amount payable 应付款额 Eh|.  
amount receivable 应收款额 HP.E3yYK  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 pr,p=4m{\  
analysis 分析 @=5qT]%U3J  
ancillary risk 附属风险 I5AO?BzJ  
annual account 周年帐目；周年帐目报表；年度决算；年结 1ZJQs6  
annual accounting date 年结日期 =op%8NJf  
annual allowance 每年免税额；年积金；年度津贴；年津 D^U: ih  
annual balance 年度余额 z^nvMTC  
annual disposable income 每年可动用收入 3K@@D
B6  
annual estimates 周年预算 !TAp+b  
annual fee 年费 @>x pYV  
annual general meeting 周年大会 "&Qctk`<P  
annual growth rate 年增率；每年增长率 @mt0kV9  
annual long-term supplement 长期个案每年补助金 OOBhbpg!D  
annual pensionable emolument 可供计算退休金的年薪 l$*=<tV  
annual report 年报 ]ALc;lb-}  
Annual Report on the Consumer Price Index 《消费物价指数年报》 /?/#B `  
annual return 周年报表；周年申报表；每年报税表格 CnN9!~]"  
Annual Return Rules 《周年报表规则》 OndhL
Lz  
annual review of consumer prices 每年消费物价回顾 3E^M?N2oc  
annual roll-forward basis 逐年延展方式 3ew8m}A{O  
annual salary 年薪 !}M,  
annual statement 年度报表；年度决算表 hIJ)MZU|  
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 6 fz
}  
annuitant 年金受益人 zHfP+(ah  
annuity 年金 ZiFooA  
annuity contract 年金合约 ftk%EYT;  
annuity on human life 人寿年金 ~n!!jM: N  
antecedent debt 先前的债项 *pzq.#  
ante-dated cheque 倒填日期支票 BsZ{|,oQnZ  
anticipated expenditure 预期开支 vQ@2FZzu>  
anticipated net profit 预期纯利 $!A:5jech  
anticipated revenue 预期收入 i;PL\Er:tX  
anti-inflation measure 反通货膨胀措施 s]27l3)B  
anti-inflationary stance 反通货膨胀立场  ,%
#  
apparent deficit 表面赤字 _ia!mT<  
apparent financial solvency 表面偿债能力 }i!pL(8 ;  
apparent partner 表面合伙人 Z<b"`ty.  
application for personal assessment 个人入息课税申请书 L3(^{W]|  
application of fund 资金应用 t@?u  
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 mV9A{h  
appointed actuary 委任精算师 ps:f=6m2  
appointed auditor 委任核数师；委任审计师 Zszs1{t  
appointed trustee 委任的受托人 k /EDc533d  
appointer 委任人 >n.z)ZJ  
apportioned pro rata 按比例分摊 {Z{o"56f  
apportionment 分配；分摊 (3,.3)%`  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 +:jT=V"X  
apportionment formula 分摊方程式 J#3{S]*v_  
apportionment of estate duty 遗产税的分摊 7q9gngT1LA  
appraisal 估价；评估 `BZ&~vJ_  
appreciable growth 可观增长 JbQZ!+  
appreciable impact 显着影响 _q>SE1j+W=  
appreciable increase 可观增长 ?Ce#BwQ>  
appreciation 增值；升值 )E7 FA|  
appreciation against other currencies 相对其他货币升值 X}4}&  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 \6 j^kY=  
appreciation tax 增值税 N1 --~e  
appropriation 拨款；拨用；拨付 jkrx]`A{~  
appropriation account 拨款帐目 w5~i^x  
Appropriation Bill 拨款法案
s0LA^2U  
appropriation-in-aid system 补助拨款办法 T*q"N?/4  
approved assets 核准资产 `m%dX'0E  
approved basket stock 认可一篮子证券 @y~P& HUN  
approved budget 核准预算 FJM;X-UOY  
approved charitable donation 认可慈善捐款 *8g<R  
approved charitable institution 认可慈善机构 {gy+3  
approved currency 核准货币；认可货币 v1[_}N9f>H  
approved estimates 核准预算 %I4zQiJ%  
approved estimates of expenditure 核准开支预算 Nofu7xiDw[  
approved overseas insurer 核准海外保险人 F#q&(  
approved overseas trust company 核准海外信托公司 W5DbFSgB  
approved pooled investment fund 核准汇集投资基金 E%k7wM {  
approved provident fund scheme 认可公积金计划 h#f&|*Q5m  
approved provision 核准拨款 j^u[F"  
approved redeemable share 核准可赎回股份 *crw^e  
approved regional stock 认可地区性证券 \MYU<6{u  
approved retirement scheme 认可退休金计划 0my9l;X   
approved subordinated loan 核准附属贷款 -]"T^wib  
arbitrage 套戥；套汇；套利 : 1)}Epo,  
arbitrageur 套戥者；套汇者 M?6;|-HH  
arbitrary amount 临时款项 $@[)nvV\  
arrangement 措施；安排；协定 p%RUHN3G[  
arrears 欠款 <DiOWi  
arrears of pay 欠付薪酬 L=1~ f-  
arrears of revenue 逾期未收税款；逾期未收的帐项 jqoPLbxT
 
articles of association 组织章程；组织细则；组织章程细则 >2-F2E,  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 (pp
oW  
ascertainment of profit 确定利润 H*U`  
"Asia Clear" “亚洲结算系统”