[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 9f+>ix,ek*  
allotment notice 股份配售通知；配股通知 CQh,~  
allotment of shares 股份分配 4m)OR  
allowable 可获宽免；免税的 u8GMUN  
allowable business loss 可扣除的营业亏损 P [Uy  
allowable expenses 可扣税的支出 Z|"p*5O,  
allowance 免税额；津贴；备抵；准备金 -Go 7"j  
allowance for debts 债项的免税额 #~O b)q|  
allowance for depreciation by wear and tear 耗损折旧免税额 NKb1LbnZ*y  
allowance for funeral expenses 殡殓费的免税额 X;v$5UKU  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 jz58E}  
allowance for repairs and outgoings 修葺及支出方面的免税额 :>R v!x`  
allowance to debtor 给债务人的津贴 uvP2Wgt  
alteration of capital 资本更改 jh2t9SI~  
alternate trustee 候补受托人 b` Hz$8  
amalgamation 合并 l 'DsZ9y@2  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 /zDi9W*~1  
ambit of charges 征税范围；收费范围 2owEw*5jl/  
amended valuation 经修订的估值 L@`ouQ"sa  
American Commodities Exchange 美国商品交易所 10!wqyj&  
American Express Bank Limited 美国运通银行 n_ lo`  
American Stock Exchange 美国证券交易所 &`0/CV  
amortization 摊销 Sf5X3,Uw  
amount due from banks 存放银行同业的款项 K*UgX(xu4P  
amount due from banks abroad 存放海外银行同业的款项 ,1OyN]
f3  
amount due from holding companies 控股公司欠款 t58e(dgi  
amount due from local banks 存放本港银行同业的款项 h.O$]:N  
amount due to banks 银行同业的存款 B(xN Gs  
amount due to banks abroad 海外银行同业的存款 EI!6MC)  
amount due to holding companies 控股公司存款 8#!i[UFdj  
amount due to local banks 本港银行同业的存款 <\k
r1qHH  
amount due to outport banks 外埠银行同业的存款 _=CZR7:O  
amount for note issue 发行纸币的款额 A+hT3;lp  
amount of bond 担保契据的款额 ;4 N;D  
amount of consideration 代价款额 ;qH
OOT  
amount of contribution 供款数额 U!U$x74D5  
amount of indebtedness 负债款额 otggN:^Qw  
amount of principal of the loan 贷款本金额 /| 6;Z}2  
amount of rates chargeable 应征差饷数额 fd-q3_f  
amount of share capital 股本额 F1L:,. e`  
amount of sums assured 承保款额 ^&y$Wd]6  
amount of variation 变动幅度 u# }[ZoI  
amount of vote 拨款数额 ys 5&PZg*  
amount payable 应付款额 ]Oq[gBL"A  
amount receivable 应收款额 |$5[(
6T|  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 B,,D7cQC  
analysis 分析 yR(x+Gs{]  
ancillary risk 附属风险 |2{wG
4  
annual account 周年帐目；周年帐目报表；年度决算；年结 M1KqY:9E  
annual accounting date 年结日期 8\:NMP8W\  
annual allowance 每年免税额；年积金；年度津贴；年津 Y ')x/H  
annual balance 年度余额 J9~g|5  
annual disposable income 每年可动用收入
y!!2WHvE  
annual estimates 周年预算 s%<e
D  
annual fee 年费 U8 nH;}i  
annual general meeting 周年大会 GnvL'ESa@M  
annual growth rate 年增率；每年增长率 bV,}Pp+/"!  
annual long-term supplement 长期个案每年补助金 (<^yqH?  
annual pensionable emolument 可供计算退休金的年薪 :9k Ty:  
annual report 年报 itC-4^  
Annual Report on the Consumer Price Index 《消费物价指数年报》 ..rOsg{  
annual return 周年报表；周年申报表；每年报税表格 \L"kV!>  
Annual Return Rules 《周年报表规则》 =:~R=/ZXk  
annual review of consumer prices 每年消费物价回顾 >$4d7.^hb/  
annual roll-forward basis 逐年延展方式 BCA&mi3q  
annual salary 年薪 T#>7ub  
annual statement 年度报表；年度决算表 eUg~)m5G  
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 TqnTS0fx  
annuitant 年金受益人 w K}T`*k  
annuity 年金 ti#7(^
j  
annuity contract 年金合约 'q`^3&E  
annuity on human life 人寿年金 c"[cNZo  
antecedent debt 先前的债项 RsYU59_Y  
ante-dated cheque 倒填日期支票 >p"c>V& 8  
anticipated expenditure 预期开支 irfp!(r  
anticipated net profit 预期纯利 R rda# h^  
anticipated revenue 预期收入 NX}<*
b/  
anti-inflation measure 反通货膨胀措施 lv04g} W  
anti-inflationary stance 反通货膨胀立场
+llR204  
apparent deficit 表面赤字 AB4(+S*LA  
apparent financial solvency 表面偿债能力 5k.oW=  
apparent partner 表面合伙人 O
eok;:  
application for personal assessment 个人入息课税申请书 :5{wf Am  
application of fund 资金应用 /{&t
Y:;m  
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 2 O%`G+\)  
appointed actuary 委任精算师 -PfX0y9n  
appointed auditor 委任核数师；委任审计师 P}4QQw  
appointed trustee 委任的受托人 ajEjZ6  
appointer 委任人 `G}TG(  
apportioned pro rata 按比例分摊 }|pwz   
apportionment 分配；分摊 h5^Z2:#  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 \pVXimam  
apportionment formula 分摊方程式 va0{>Dc+  
apportionment of estate duty 遗产税的分摊 ~ Yy>zUH^X  
appraisal 估价；评估 H5Io{B%=
 
appreciable growth 可观增长 rogT~G}q  
appreciable impact 显着影响 s6
@DGSJ  
appreciable increase 可观增长 +8R
gF   
appreciation 增值；升值 9J2NH|]c  
appreciation against other currencies 相对其他货币升值 BW$"`T@c6~  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 :0Rx#%u}#  
appreciation tax 增值税 j3{D^|0bP  
appropriation 拨款；拨用；拨付 s*-n^o-  
appropriation account 拨款帐目 fR(d
  
Appropriation Bill 拨款法案 6V7B;tB  
appropriation-in-aid system 补助拨款办法 vbyH<LPz5  
approved assets 核准资产 G6$kv2(k`@  
approved basket stock 认可一篮子证券 AHXSt  
approved budget 核准预算 T9Nb`sbV]  
approved charitable donation 认可慈善捐款 $}!p+$  
approved charitable institution 认可慈善机构 3`t%g[D1  
approved currency 核准货币；认可货币 Q
$zO 83  
approved estimates 核准预算 ]7Tkkw$  
approved estimates of expenditure 核准开支预算 ~Vr.J}]J  
approved overseas insurer 核准海外保险人 iT2B'QI=<  
approved overseas trust company 核准海外信托公司 ,g2ij  
approved pooled investment fund 核准汇集投资基金 M`,)wi  
approved provident fund scheme 认可公积金计划 tp63@L|Q  
approved provision 核准拨款 CEX"D`  
approved redeemable share 核准可赎回股份 {y=j ?lD  
approved regional stock 认可地区性证券 cj$[E]B3V*  
approved retirement scheme 认可退休金计划 \1D<!k\S  
approved subordinated loan 核准附属贷款 ahJ`$U4n  
arbitrage 套戥；套汇；套利 b4[bL2J$h1  
arbitrageur 套戥者；套汇者 < t,zaIi  
arbitrary amount 临时款项 jI
C_[  
arrangement 措施；安排；协定 t/VD31  
arrears 欠款 _V7s#_p  
arrears of pay 欠付薪酬 #h` V>;  
arrears of revenue 逾期未收税款；逾期未收的帐项 1_PoqD!q  
articles of association 组织章程；组织细则；组织章程细则 DtXrWS/
 
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 ;$.J3!  
ascertainment of profit 确定利润 `d5%.N  
"Asia Clear" “亚洲结算系统”