[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 sNet[y:O3  
allotment notice 股份配售通知；配股通知 q13bV  
allotment of shares 股份分配 x9,X0JO  
allowable 可获宽免；免税的 $rb #k{  
allowable business loss 可扣除的营业亏损 jO|D #nC  
allowable expenses 可扣税的支出 [SFX;v!9  
allowance 免税额；津贴；备抵；准备金 ^9{mjy0Q  
allowance for debts 债项的免税额 cVx#dDdA  
allowance for depreciation by wear and tear 耗损折旧免税额 Y[hTO.LF  
allowance for funeral expenses 殡殓费的免税额 )
r8yt}  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 W'>"E/Tx#O  
allowance for repairs and outgoings 修葺及支出方面的免税额 P)
>`^wc$  
allowance to debtor 给债务人的津贴 O>5xFz'm  
alteration of capital 资本更改 -2{NIF^H  
alternate trustee 候补受托人 l"I G;qO.  
amalgamation 合并
J FYV@%1~  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ~HW}W
ik  
ambit of charges 征税范围；收费范围 r34q9NFT5  
amended valuation 经修订的估值 !r K,_wH  
American Commodities Exchange 美国商品交易所 G(g.~|=EZ  
American Express Bank Limited 美国运通银行 5#DtaVz  
American Stock Exchange 美国证券交易所 7Vn;LW  
amortization 摊销 W[+=_B  
amount due from banks 存放银行同业的款项 lWVvAoe  
amount due from banks abroad 存放海外银行同业的款项 cZd9A(1"^  
amount due from holding companies 控股公司欠款 ( }]ae*  
amount due from local banks 存放本港银行同业的款项 B4hT(;
k  
amount due to banks 银行同业的存款 b5-WK;  
amount due to banks abroad 海外银行同业的存款 (?G?9M#7_  
amount due to holding companies 控股公司存款 Ewfzjc   
amount due to local banks 本港银行同业的存款 j}uVT2ZE%  
amount due to outport banks 外埠银行同业的存款 9Y6Ear .W  
amount for note issue 发行纸币的款额 J% Cn  
amount of bond 担保契据的款额 4iXB `@k  
amount of consideration 代价款额 gc ce]QS  
amount of contribution 供款数额 ]vFtByqn  
amount of indebtedness 负债款额 =54"9*  
amount of principal of the loan 贷款本金额 }m`+E+T4  
amount of rates chargeable 应征差饷数额 WOv m%sX  
amount of share capital 股本额 i`FskEoijq  
amount of sums assured 承保款额 NZP>aV-  
amount of variation 变动幅度 Y(qyuS3h~*  
amount of vote 拨款数额 qu}&4_`%:V  
amount payable 应付款额 .L#xX1qr  
amount receivable 应收款额 1x"S^j   
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 >ZE 8EL  
analysis 分析 STr&"9c  
ancillary risk 附属风险 y;.U-}e1  
annual account 周年帐目；周年帐目报表；年度决算；年结 Tlz $LI  
annual accounting date 年结日期 Y&G]M  
annual allowance 每年免税额；年积金；年度津贴；年津 /3(|P  
annual balance 年度余额 L\CufAN  
annual disposable income 每年可动用收入 62}rZVJq  
annual estimates 周年预算 82EH'C  
annual fee 年费 yY3Mv/R  
annual general meeting 周年大会 X-Yy1"6m1  
annual growth rate 年增率；每年增长率 Y$@?Y/rhR  
annual long-term supplement 长期个案每年补助金 <9BM
%  
annual pensionable emolument 可供计算退休金的年薪 @(~ m.p|  
annual report 年报 Zx1I&K\Cd  
Annual Report on the Consumer Price Index 《消费物价指数年报》 q h+c}"4m  
annual return 周年报表；周年申报表；每年报税表格 +&U{>?.u  
Annual Return Rules 《周年报表规则》 B9Ha6kj  
annual review of consumer prices 每年消费物价回顾 7%%FYHMO:  
annual roll-forward basis 逐年延展方式 &fIx2ZM[  
annual salary 年薪
kVH^(Pi  
annual statement 年度报表；年度决算表 )\!-n]+A  
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 "TLY:V  
annuitant 年金受益人 wva| TZ  
annuity 年金 viLK\>>  
annuity contract 年金合约 "EE=j$
8u+  
annuity on human life 人寿年金 uTX0lu;  
antecedent debt 先前的债项 EYsf<8cl  
ante-dated cheque 倒填日期支票 miq"3  
anticipated expenditure 预期开支 _:ORu Vk  
anticipated net profit 预期纯利 K4H U9!  
anticipated revenue 预期收入 HxH.=M8S_  
anti-inflation measure 反通货膨胀措施 b{Qg$Z JeR  
anti-inflationary stance 反通货膨胀立场 jP{W|9@(  
apparent deficit 表面赤字 aCwb[7N  
apparent financial solvency 表面偿债能力 09r0Rb  
apparent partner 表面合伙人 &ND8^lR=Y;  
application for personal assessment 个人入息课税申请书 UTThl2=+  
application of fund 资金应用 ff1Em.  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 LK?V`J5wY  
appointed actuary 委任精算师 AzfYw'^&9  
appointed auditor 委任核数师；委任审计师 Uc?4!{$X  
appointed trustee 委任的受托人 #Q6.r.3@x  
appointer 委任人 MgP6ki1z  
apportioned pro rata 按比例分摊 ^EG@tB $<  
apportionment 分配；分摊 ]xYm@%>6  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 \0^ZNa?  
apportionment formula 分摊方程式 1>$}N?u:T  
apportionment of estate duty 遗产税的分摊 bM9:h  
appraisal 估价；评估 Wl4T}j  
appreciable growth 可观增长 IhRYV`:  
appreciable impact 显着影响 uqN:I)>[P  
appreciable increase 可观增长 OFyZY@B-C~  
appreciation 增值；升值 .QaHE`e{  
appreciation against other currencies 相对其他货币升值 On^jHqLaE  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 c'678!r9 P  
appreciation tax 增值税 >`@c9 m  
appropriation 拨款；拨用；拨付 jW?siQO^  
appropriation account 拨款帐目 VgoN=S  
Appropriation Bill 拨款法案 7Lv5@  
appropriation-in-aid system 补助拨款办法 ^LO`6,   
approved assets 核准资产 M< T[%)v  
approved basket stock 认可一篮子证券 !GNLq.rQ  
approved budget 核准预算 gA&+<SK(  
approved charitable donation 认可慈善捐款 +mr\AAFn  
approved charitable institution 认可慈善机构 ,IODV`L  
approved currency 核准货币；认可货币 +yh-HYo`  
approved estimates 核准预算 #4iiY6  
approved estimates of expenditure 核准开支预算 pO;BX5(x  
approved overseas insurer 核准海外保险人 AIx,c1G]K  
approved overseas trust company 核准海外信托公司 TDMyZ!d  
approved pooled investment fund 核准汇集投资基金 xz#.3|_('  
approved provident fund scheme 认可公积金计划 =36e&z-#  
approved provision 核准拨款 X+:>&&9  
approved redeemable share 核准可赎回股份 9
Xr@ll  
approved regional stock 认可地区性证券 bhIyq4N  
approved retirement scheme 认可退休金计划 wl*"Vagb  
approved subordinated loan 核准附属贷款 K~?M?sa  
arbitrage 套戥；套汇；套利 2K8?S  
arbitrageur 套戥者；套汇者 R m{\ R  
arbitrary amount 临时款项 xEA%UFB.!G  
arrangement 措施；安排；协定 }iK_7g`yKa  
arrears 欠款 0>E0}AvkT  
arrears of pay 欠付薪酬 iTt#%Fs)4M  
arrears of revenue 逾期未收税款；逾期未收的帐项 K]b_JDEk  
articles of association 组织章程；组织细则；组织章程细则 E2PMcT{)_  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 A(xCW+h@)  
ascertainment of profit 确定利润 zeXMi
:X  
"Asia Clear" “亚洲结算系统”