[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 IauLT;!X  
allotment notice 股份配售通知；配股通知 j,^&U|!  
allotment of shares 股份分配 l~o!(rpX  
allowable 可获宽免；免税的 gggD "alDx  
allowable business loss 可扣除的营业亏损 .x,y[/[[)  
allowable expenses 可扣税的支出 {\0V
$#q   
allowance 免税额；津贴；备抵；准备金 4jTO:aPh_  
allowance for debts 债项的免税额 r|4D.O]  
allowance for depreciation by wear and tear 耗损折旧免税额 BQ Vro;#Jc  
allowance for funeral expenses 殡殓费的免税额 fv+ET:
T%  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 S@u46X>  
allowance for repairs and outgoings 修葺及支出方面的免税额 z{ V;bi;  
allowance to debtor 给债务人的津贴 S
9}I  
alteration of capital 资本更改 K'J_AMBL  
alternate trustee 候补受托人 ~nmFZ]y  
amalgamation 合并 9GCK3  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 dt"/4wCO  
ambit of charges 征税范围；收费范围 9]lI?j]o  
amended valuation 经修订的估值 s.Z{mnD6  
American Commodities Exchange 美国商品交易所 WVpx  
American Express Bank Limited 美国运通银行 s)]T"87H'_  
American Stock Exchange 美国证券交易所 "X2'k@s`  
amortization 摊销 T[1iZ  
amount due from banks 存放银行同业的款项 dLb$3!3  
amount due from banks abroad 存放海外银行同业的款项 }#ta3 x  
amount due from holding companies 控股公司欠款 p@f #fs  
amount due from local banks 存放本港银行同业的款项 jGz~}&B  
amount due to banks 银行同业的存款 iw/~t  
amount due to banks abroad 海外银行同业的存款 ;xz_H$g  
amount due to holding companies 控股公司存款 :FS5BT$=  
amount due to local banks 本港银行同业的存款 DoQ^caa@  
amount due to outport banks 外埠银行同业的存款 57{T p:|  
amount for note issue 发行纸币的款额 sYDav)L.  
amount of bond 担保契据的款额 7afG4 (<k  
amount of consideration 代价款额 6}I X{nQI  
amount of contribution 供款数额 ^Z9bA(w8  
amount of indebtedness 负债款额 v5a\}S<(  
amount of principal of the loan 贷款本金额 grgs r_)[  
amount of rates chargeable 应征差饷数额 ri8=u$!  
amount of share capital 股本额 ^0|:  
amount of sums assured 承保款额 ( `bb1g
z  
amount of variation 变动幅度 96 ~y\X@x  
amount of vote 拨款数额 WFahb3kx  
amount payable 应付款额 TCRTC0_}k  
amount receivable 应收款额 eo4z!@pRN  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 E-C]<{`O  
analysis 分析 $eI cCLF  
ancillary risk 附属风险 ddKP3}  
annual account 周年帐目；周年帐目报表；年度决算；年结 \ . #Y  
annual accounting date 年结日期 _`;KmD&5  
annual allowance 每年免税额；年积金；年度津贴；年津 ^_@[1'^  
annual balance 年度余额 H%Vf$1/TF  
annual disposable income 每年可动用收入 )u{]rb[  
annual estimates 周年预算 "y"oV[`  
annual fee 年费 K\%\p$ZD  
annual general meeting 周年大会 oc] C+l  
annual growth rate 年增率；每年增长率 ^uUA41o`eJ  
annual long-term supplement 长期个案每年补助金 : pUu_  
annual pensionable emolument 可供计算退休金的年薪 zCo$YP#5_  
annual report 年报 JRz)A4P  
Annual Report on the Consumer Price Index 《消费物价指数年报》 -~
8PI2  
annual return 周年报表；周年申报表；每年报税表格 P jBAf'  
Annual Return Rules 《周年报表规则》 Yl&[_ l  
annual review of consumer prices 每年消费物价回顾 5\h 6"/6Df  
annual roll-forward basis 逐年延展方式 f?/OV*  
annual salary 年薪 |s/N?/qi  
annual statement 年度报表；年度决算表 D8,8j;  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 ~HGSA(  
annuitant 年金受益人 hzM;{g>t  
annuity 年金 E3j`e>Yz  
annuity contract 年金合约 8Snv, Lb`^  
annuity on human life 人寿年金 0`7yPq*  
antecedent debt 先前的债项 auAz>6L  
ante-dated cheque 倒填日期支票
6~0kb_td  
anticipated expenditure 预期开支 WZ6{9/%:  
anticipated net profit 预期纯利  ;303fS  
anticipated revenue 预期收入 h?/E/>  
anti-inflation measure 反通货膨胀措施 Q? 1.GuF  
anti-inflationary stance 反通货膨胀立场 kJuG haO  
apparent deficit 表面赤字 e< @$(w  
apparent financial solvency 表面偿债能力 }[
z7V  
apparent partner 表面合伙人 q>'#;QA  
application for personal assessment 个人入息课税申请书 ej_u):G*  
application of fund 资金应用 JjI1^FRd  
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 `=hCS 0F  
appointed actuary 委任精算师 ~
2Hw\fx  
appointed auditor 委任核数师；委任审计师 l2n`fZL   
appointed trustee 委任的受托人 l#v52  
appointer 委任人 Tf5m YCk  
apportioned pro rata 按比例分摊 p:nl4O/  
apportionment 分配；分摊 `)8~/G%  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 dF51_Kk  
apportionment formula 分摊方程式 :l]qTCmY  
apportionment of estate duty 遗产税的分摊
"! Ph  
appraisal 估价；评估 >>J$`0kM*  
appreciable growth 可观增长 HN`qMGW^  
appreciable impact 显着影响 "ADI.  
appreciable increase 可观增长 x f{`uHa8  
appreciation 增值；升值 B<BS^waU  
appreciation against other currencies 相对其他货币升值 g$e|y#Ic$  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 t|oIzjKE/  
appreciation tax 增值税 ?`xF>P]M  
appropriation 拨款；拨用；拨付 [7PC\  
appropriation account 拨款帐目 xF3FY 0U[  
Appropriation Bill 拨款法案 8%;Wyqdf]  
appropriation-in-aid system 补助拨款办法 ,rN$ah$CL  
approved assets 核准资产 ^`lDw  
approved basket stock 认可一篮子证券 bnkZWw'9  
approved budget 核准预算 Y5CkCF  
approved charitable donation 认可慈善捐款 _XP}fx7$C  
approved charitable institution 认可慈善机构 ]}'bRq*]  
approved currency 核准货币；认可货币 ~:{mKc  
approved estimates 核准预算 |$IL:W6  
approved estimates of expenditure 核准开支预算 #]1jvB  
approved overseas insurer 核准海外保险人 [[T6X9  
approved overseas trust company 核准海外信托公司 Xe&9|M  
approved pooled investment fund 核准汇集投资基金 qZ>_{b0f  
approved provident fund scheme 认可公积金计划 kw z6SObQ  
approved provision 核准拨款 c0e[vrP:  
approved redeemable share 核准可赎回股份 ;&|I/MVm  
approved regional stock 认可地区性证券 2dHO!A$RF  
approved retirement scheme 认可退休金计划 HP*{1Q@5  
approved subordinated loan 核准附属贷款 :](#W@ r  
arbitrage 套戥；套汇；套利 .53 M!  
arbitrageur 套戥者；套汇者 ?;UR9f|!  
arbitrary amount 临时款项 :D3:`P>,c  
arrangement 措施；安排；协定
c oZK  
arrears 欠款 I:DAn!N-A*  
arrears of pay 欠付薪酬 CzreX3i  
arrears of revenue 逾期未收税款；逾期未收的帐项 `"ks0@^U  
articles of association 组织章程；组织细则；组织章程细则 m.ka%h$  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 pFMjfWD,C  
ascertainment of profit 确定利润 ^zT=qBl  
"Asia Clear" “亚洲结算系统”