[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 J tYnBg?[E  
allotment notice 股份配售通知；配股通知 \i`/k(  
allotment of shares 股份分配
@xO<~  
allowable 可获宽免；免税的 93o}vy->  
allowable business loss 可扣除的营业亏损 eT}c_h)  
allowable expenses 可扣税的支出 HlI*an  
allowance 免税额；津贴；备抵；准备金 5^f>L2  
allowance for debts 债项的免税额 v>7=T8  
allowance for depreciation by wear and tear 耗损折旧免税额 G.T}^xHmL  
allowance for funeral expenses 殡殓费的免税额 aQinR "o  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 QabF(}61  
allowance for repairs and outgoings 修葺及支出方面的免税额 @Cw<wrem  
allowance to debtor 给债务人的津贴 p1G!-\l  
alteration of capital 资本更改 AbLOq@lrK  
alternate trustee 候补受托人 dk{yx(Ty  
amalgamation 合并 
uv9cOd  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 &*MwKr<y  
ambit of charges 征税范围；收费范围 Ej6vGC.,  
amended valuation 经修订的估值 mQJRq??P  
American Commodities Exchange 美国商品交易所 wm8(Ju  
American Express Bank Limited 美国运通银行 M K~viSgi  
American Stock Exchange 美国证券交易所 E(TL+o  
amortization 摊销 WI}P(!h\J  
amount due from banks 存放银行同业的款项 _?O'6 5  
amount due from banks abroad 存放海外银行同业的款项 }v@w(*)h:  
amount due from holding companies 控股公司欠款 7M^!t X  
amount due from local banks 存放本港银行同业的款项 mNcTO0p&  
amount due to banks 银行同业的存款 v0=^Hym  
amount due to banks abroad 海外银行同业的存款 uF@Q8 7G  
amount due to holding companies 控股公司存款 I.q nA  
amount due to local banks 本港银行同业的存款 3{]i|1&j  
amount due to outport banks 外埠银行同业的存款 mv<z%y ?Oj  
amount for note issue 发行纸币的款额 8BLtTpu  
amount of bond 担保契据的款额 qrm~=yU%  
amount of consideration 代价款额 F!'b_gmz  
amount of contribution 供款数额 p0'A\@|  
amount of indebtedness 负债款额 SaQ_%-&#p  
amount of principal of the loan 贷款本金额 ]}KmT"vA  
amount of rates chargeable 应征差饷数额 rJ9a@n,  
amount of share capital 股本额 dO rgqz`e  
amount of sums assured 承保款额 SvDVxK  
amount of variation 变动幅度 )Q6R6xW  
amount of vote 拨款数额 'S@C,x%2,  
amount payable 应付款额 >9Ub=tZm  
amount receivable 应收款额 ldi'@
^  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 (ioi !p  
analysis 分析 tC-(GDGy5  
ancillary risk 附属风险 J/R=O>  
annual account 周年帐目；周年帐目报表；年度决算；年结 duT2:~H2  
annual accounting date 年结日期 N`8?bU7a}"  
annual allowance 每年免税额；年积金；年度津贴；年津 6D3fk vcZ  
annual balance 年度余额 ~A [ Ju%R  
annual disposable income 每年可动用收入 F~{yqY5]n  
annual estimates 周年预算 l)=Rj`M  
annual fee 年费 QfT&y &  
annual general meeting 周年大会 T4o}5sq}S  
annual growth rate 年增率；每年增长率 :eei<cn2  
annual long-term supplement 长期个案每年补助金 sT'wps2  
annual pensionable emolument 可供计算退休金的年薪 _%z)Y=Q  
annual report 年报 ?<xGO@b .  
Annual Report on the Consumer Price Index 《消费物价指数年报》 D|`[ [  
annual return 周年报表；周年申报表；每年报税表格 ,MuLu,$/  
Annual Return Rules 《周年报表规则》 u|O5ZV-cd  
annual review of consumer prices 每年消费物价回顾 )k <ON~x  
annual roll-forward basis 逐年延展方式 >Y)jt*vQ  
annual salary 年薪 { S4?L8  
annual statement 年度报表；年度决算表 "%-HZw%X  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 `m@06Q  
annuitant 年金受益人 w*$nG$  
annuity 年金 {u3^#k F  
annuity contract 年金合约 'zi5ihiT  
annuity on human life 人寿年金 x_bS-B)%Y:  
antecedent debt 先前的债项 2syKYHV  
ante-dated cheque 倒填日期支票 ) dwPD  
anticipated expenditure 预期开支 6&$z!60  
anticipated net profit 预期纯利 2O`uzT$  
anticipated revenue 预期收入 YeYF Pi#  
anti-inflation measure 反通货膨胀措施 ZMy7z|  
anti-inflationary stance 反通货膨胀立场 Wi hQ j  
apparent deficit 表面赤字 +%$!sp?  
apparent financial solvency 表面偿债能力 H_vOZ0  
apparent partner 表面合伙人 ?fCLiK  
application for personal assessment 个人入息课税申请书 {cq; SH
 
application of fund 资金应用 s|%mGt &L  
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 }g5h"N\$o  
appointed actuary 委任精算师 lmQ!q>N 
 
appointed auditor 委任核数师；委任审计师 <;phc~0+  
appointed trustee 委任的受托人 }bAd@a9>3  
appointer 委任人 n M,m#"AI  
apportioned pro rata 按比例分摊 2 os&d|  
apportionment 分配；分摊 r >u0Y  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 OZQhT)nS]  
apportionment formula 分摊方程式 kHm1aE<  
apportionment of estate duty 遗产税的分摊 86vk"  
appraisal 估价；评估 9%>H}7=  
appreciable growth 可观增长 v3Te+oLg  
appreciable impact 显着影响 u}qfwVX Z  
appreciable increase 可观增长 3yZtyXRPn  
appreciation 增值；升值 %:YON,1b=7  
appreciation against other currencies 相对其他货币升值 LN" bGe  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 3)EslBA7i  
appreciation tax 增值税 AL&}WbUC  
appropriation 拨款；拨用；拨付
Ep.,2H  
appropriation account 拨款帐目 2JUX29rER  
Appropriation Bill 拨款法案 -r/#20Y  
appropriation-in-aid system 补助拨款办法 fn&gM\<-+(  
approved assets 核准资产 zPH1{|H+l  
approved basket stock 认可一篮子证券 toX4kmC  
approved budget 核准预算 *{)[:;  
approved charitable donation 认可慈善捐款 B`T|M$Ug  
approved charitable institution 认可慈善机构 f/eT4y  
approved currency 核准货币；认可货币 t \Fc <  
approved estimates 核准预算 05=O5 <l  
approved estimates of expenditure 核准开支预算 Xi4!7IOmo  
approved overseas insurer 核准海外保险人 "n7rbh3VW  
approved overseas trust company 核准海外信托公司 bxqXFy/I  
approved pooled investment fund 核准汇集投资基金 STVJu![  
approved provident fund scheme 认可公积金计划 D7 [n^WtL  
approved provision 核准拨款 43A6B  
approved redeemable share 核准可赎回股份 NA]7qb%%<  
approved regional stock 认可地区性证券 |t4k&Dkx`  
approved retirement scheme 认可退休金计划 xQk]a1  
approved subordinated loan 核准附属贷款 [WRs1$5  
arbitrage 套戥；套汇；套利 nyw,Fu  
arbitrageur 套戥者；套汇者 \#m;L/D  
arbitrary amount 临时款项 agM.-MK  
arrangement 措施；安排；协定 `$nMTx]Y  
arrears 欠款 i"F'n0*L  
arrears of pay 欠付薪酬 |pqLwnOu  
arrears of revenue 逾期未收税款；逾期未收的帐项 e ! 6SJ7xC  
articles of association 组织章程；组织细则；组织章程细则 \-#~)LB ]M  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 ?0DCjh8We  
ascertainment of profit 确定利润 G|4v nIS  
"Asia Clear" “亚洲结算系统”