[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 l'yX_`*Iq  
allotment notice 股份配售通知；配股通知 Gp 8%n  
allotment of shares 股份分配 z@70{*  
allowable 可获宽免；免税的 D8S?xK7[  
allowable business loss 可扣除的营业亏损 ~Te9Lq|  
allowable expenses 可扣税的支出 "zN2+X"&  
allowance 免税额；津贴；备抵；准备金 _:RQ9x'  
allowance for debts 债项的免税额 3HtLD5%Q  
allowance for depreciation by wear and tear 耗损折旧免税额 \VL_  
allowance for funeral expenses 殡殓费的免税额 +jpaBr-O#  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 B: '}S
A{  
allowance for repairs and outgoings 修葺及支出方面的免税额 kzky{0yKk=  
allowance to debtor 给债务人的津贴 24Y8n  
alteration of capital 资本更改 *HT)Au"5  
alternate trustee 候补受托人 
;HKb  
amalgamation 合并 o0yyP,?yh  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 q,e{t#t  
ambit of charges 征税范围；收费范围 $ 12mS  
amended valuation 经修订的估值 tQ:g#EqL9B  
American Commodities Exchange 美国商品交易所 A~2U9f+\  
American Express Bank Limited 美国运通银行 os:/ -A_m  
American Stock Exchange 美国证券交易所 A$6T)  
amortization 摊销 ">{Ruv}$  
amount due from banks 存放银行同业的款项 ^[UWG^d  
amount due from banks abroad 存放海外银行同业的款项 M-#
OPj*  
amount due from holding companies 控股公司欠款 E$u9Jb
e  
amount due from local banks 存放本港银行同业的款项 t^8ii  
amount due to banks 银行同业的存款 0n FEPMO  
amount due to banks abroad 海外银行同业的存款 ,H_b@$]n8  
amount due to holding companies 控股公司存款 ym\AVRO{  
amount due to local banks 本港银行同业的存款 7g* "AEk  
amount due to outport banks 外埠银行同业的存款 EnM }H9A  
amount for note issue 发行纸币的款额 rLk
UIG  
amount of bond 担保契据的款额 S_Tv Ix/7&  
amount of consideration 代价款额 <N4)X"s  
amount of contribution 供款数额 RFsd/K;Zp  
amount of indebtedness 负债款额 MC 8t"SB  
amount of principal of the loan 贷款本金额 nZ4JI+Q)~  
amount of rates chargeable 应征差饷数额 A-=B#UF  
amount of share capital 股本额
t:N YsL  
amount of sums assured 承保款额 .J/x@  
amount of variation 变动幅度 +*I'!)T^B  
amount of vote 拨款数额 @&I7z,  
amount payable 应付款额 U@;W^Mt  
amount receivable 应收款额 9s#Q[\B!  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 iRbTH}
4i  
analysis 分析 Q140b;Z  
ancillary risk 附属风险 `6R.*hq  
annual account 周年帐目；周年帐目报表；年度决算；年结 8fG$><@
 
annual accounting date 年结日期 ] +U:8*  
annual allowance 每年免税额；年积金；年度津贴；年津 .=~-sj@k  
annual balance 年度余额 gs xT  
annual disposable income 每年可动用收入 g6s&nH`Z2  
annual estimates 周年预算 I.4o9Z[?  
annual fee 年费 X@["Jjp  
annual general meeting 周年大会 P#8+GN+bF  
annual growth rate 年增率；每年增长率  WfdM~k\  
annual long-term supplement 长期个案每年补助金 A^m]DSFOO  
annual pensionable emolument 可供计算退休金的年薪 31y>/*}  
annual report 年报 v+), u j  
Annual Report on the Consumer Price Index 《消费物价指数年报》 =XRTeIZ  
annual return 周年报表；周年申报表；每年报税表格 YK=o[nPmK  
Annual Return Rules 《周年报表规则》 (Xak;Xum1  
annual review of consumer prices 每年消费物价回顾 a/4
!zT   
annual roll-forward basis 逐年延展方式 IIZu&iZo \  
annual salary 年薪 sl Qxz;t  
annual statement 年度报表；年度决算表 K)D5%?D  
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 O_E\(So  
annuitant 年金受益人 n?UFFi+a  
annuity 年金 $] gwaJ:  
annuity contract 年金合约 =\QKzQ'BC  
annuity on human life 人寿年金 {vp|f~}zTw  
antecedent debt 先前的债项 4!q4WQ ;  
ante-dated cheque 倒填日期支票 (plsL   
anticipated expenditure 预期开支 I^u$H&  
anticipated net profit 预期纯利 `<?{%ja  
anticipated revenue 预期收入 @W_=Z0]  
anti-inflation measure 反通货膨胀措施 -(Zi  
anti-inflationary stance 反通货膨胀立场 $i|c6&  
apparent deficit 表面赤字 x)]_]_vX  
apparent financial solvency 表面偿债能力 \68x]q[  
apparent partner 表面合伙人 2\b 2W_  
application for personal assessment 个人入息课税申请书 &8!~H<S  
application of fund 资金应用 #NvL@bH  
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 ORc20NFy7  
appointed actuary 委任精算师 M*+MhM-  
appointed auditor 委任核数师；委任审计师 96VJE,^h  
appointed trustee 委任的受托人 |}?o=bO  
appointer 委任人 lI)RaiMr=  
apportioned pro rata 按比例分摊 Q#h*C ZT  
apportionment 分配；分摊 LH@x r\^  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 v MlT  
apportionment formula 分摊方程式 O(_a6s+m  
apportionment of estate duty 遗产税的分摊 I6.!0.G  
appraisal 估价；评估 7CGxM  
appreciable growth 可观增长 mDCz=pk)  
appreciable impact 显着影响 #A:+|{H"  
appreciable increase 可观增长 8Qo~zO  
appreciation 增值；升值 
L@&(>  
appreciation against other currencies 相对其他货币升值 ZCcKY6b  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 q
^I/   
appreciation tax 增值税 ask76  e  
appropriation 拨款；拨用；拨付 >RTmfV  
appropriation account 拨款帐目 ,Fv8&tR  
Appropriation Bill 拨款法案 >l>;"R9N  
appropriation-in-aid system 补助拨款办法 b3vPGR  
approved assets 核准资产 wnPg).  
approved basket stock 认可一篮子证券 VEc^Ap1?'  
approved budget 核准预算 gZg5On  
approved charitable donation 认可慈善捐款 O'WBO"  
approved charitable institution 认可慈善机构 M'gL_Xsei  
approved currency 核准货币；认可货币 O} &%R:  
approved estimates 核准预算 k^%Kw(/  
approved estimates of expenditure 核准开支预算 82>90e(CH]  
approved overseas insurer 核准海外保险人 a*D])Lu[  
approved overseas trust company 核准海外信托公司 !D \u2h  
approved pooled investment fund 核准汇集投资基金 ULJV  
approved provident fund scheme 认可公积金计划 xh90
qm  
approved provision 核准拨款 h{5K9$9=  
approved redeemable share 核准可赎回股份 !EuqJjh  
approved regional stock 认可地区性证券 %77X/%.Y  
approved retirement scheme 认可退休金计划 p-S&Wq  
approved subordinated loan 核准附属贷款 2C&G'@>  
arbitrage 套戥；套汇；套利 lG>,&(  
arbitrageur 套戥者；套汇者 Hd8 O3_5  
arbitrary amount 临时款项 O,c}T7A'?w  
arrangement 措施；安排；协定 ?b,x;hIO  
arrears 欠款 "J
_#6q*  
arrears of pay 欠付薪酬 cU[^[;4J<  
arrears of revenue 逾期未收税款；逾期未收的帐项 C@n s`Eh8w  
articles of association 组织章程；组织细则；组织章程细则 ElK7jWJ+  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 CC~:z/4,N  
ascertainment of profit 确定利润 gR]NH  
"Asia Clear" “亚洲结算系统”