[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 5T;,wQ<  
allotment notice 股份配售通知；配股通知 @ 6{U*vs  
allotment of shares 股份分配 ;yK:.Vg  
allowable 可获宽免；免税的 9Fm><,0'u  
allowable business loss 可扣除的营业亏损 #3act)m  
allowable expenses 可扣税的支出 B#;yko  
allowance 免税额；津贴；备抵；准备金 YKs^aQm#  
allowance for debts 债项的免税额 Ws(#ThA  
allowance for depreciation by wear and tear 耗损折旧免税额 :N([s(}!$2  
allowance for funeral expenses 殡殓费的免税额 obhq2sK  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 HQl_/:Wx  
allowance for repairs and outgoings 修葺及支出方面的免税额 Zf%6U[{ T  
allowance to debtor 给债务人的津贴 L (!mm  
alteration of capital 资本更改 jNA^ (|:  
alternate trustee 候补受托人 O%(k$fvM  
amalgamation 合并 O<v9i4*  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 RW. >;|m  
ambit of charges 征税范围；收费范围 B?tO&$s  
amended valuation 经修订的估值 )#l,RJ(  
American Commodities Exchange 美国商品交易所 sS|N.2*  
American Express Bank Limited 美国运通银行 +#!! 'XP  
American Stock Exchange 美国证券交易所 wFJ?u?b0Q  
amortization 摊销 s8<)lO<SV.  
amount due from banks 存放银行同业的款项 kf<5`8  
amount due from banks abroad 存放海外银行同业的款项 ?5L.]Isa5  
amount due from holding companies 控股公司欠款 1RF? dv  
amount due from local banks 存放本港银行同业的款项 i@M^9|Gh  
amount due to banks 银行同业的存款 tgbr/eCoU  
amount due to banks abroad 海外银行同业的存款 P$=Y5   
amount due to holding companies 控股公司存款 "cUCB  
amount due to local banks 本港银行同业的存款 s$ 2@|;  
amount due to outport banks 外埠银行同业的存款 X4R+Frt8  
amount for note issue 发行纸币的款额 r%/*,lLO  
amount of bond 担保契据的款额 Q0j$u[x6s  
amount of consideration 代价款额 *.DTcV  
amount of contribution 供款数额 D,rs)  
amount of indebtedness 负债款额 Jh'\ nDz@e  
amount of principal of the loan 贷款本金额 4F+n`{~  
amount of rates chargeable 应征差饷数额 d?/?VooU  
amount of share capital 股本额 8f<[Bu ze  
amount of sums assured 承保款额 S:En9E  
amount of variation 变动幅度 ^^I3%6UY  
amount of vote 拨款数额 *XK9-%3  
amount payable 应付款额 kG7q4jFwP  
amount receivable 应收款额 3:h9cO/9  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 iPxhDn<B  
analysis 分析 bstc|8<  
ancillary risk 附属风险 |E)Es!dr  
annual account 周年帐目；周年帐目报表；年度决算；年结 [1Yx#t  
annual accounting date 年结日期 +89s+4Jn  
annual allowance 每年免税额；年积金；年度津贴；年津 '}{J;moB  
annual balance 年度余额 8@|rB3J  
annual disposable income 每年可动用收入 Sh=Px9'i  
annual estimates 周年预算 )k8=< =s  
annual fee 年费 YolO -5  
annual general meeting 周年大会 lFNf/j^Z  
annual growth rate 年增率；每年增长率 ]r{-K63P{!  
annual long-term supplement 长期个案每年补助金  GP5Y5)  
annual pensionable emolument 可供计算退休金的年薪 P/'~&*m-  
annual report 年报 Uk02VuS  
Annual Report on the Consumer Price Index 《消费物价指数年报》 !ACWv*pW  
annual return 周年报表；周年申报表；每年报税表格 i~dW)7  
Annual Return Rules 《周年报表规则》 D %`64R  
annual review of consumer prices 每年消费物价回顾 bg'B^E3  
annual roll-forward basis 逐年延展方式 6.Nu[-?  
annual salary 年薪 "bRg_]\q6  
annual statement 年度报表；年度决算表 -T4{PM  
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 [UVxtMJ  
annuitant 年金受益人 ~
O)Uz|  
annuity 年金 l
GI5  
annuity contract 年金合约 Eg"DiI)7  
annuity on human life 人寿年金 FBM 73D@`  
antecedent debt 先前的债项 ,x?H]a )  
ante-dated cheque 倒填日期支票 }TZ5/zn.Dw  
anticipated expenditure 预期开支 )K8k3]y&  
anticipated net profit 预期纯利 *=1;HN3  
anticipated revenue 预期收入 6EhRCl  
anti-inflation measure 反通货膨胀措施 iAX\F`  
anti-inflationary stance 反通货膨胀立场 "-4V48ci  
apparent deficit 表面赤字 j[XA"DZR<  
apparent financial solvency 表面偿债能力 _XtLO-D  
apparent partner 表面合伙人 _M+'30  
application for personal assessment 个人入息课税申请书 k[l+~5ix  
application of fund 资金应用 I)E +  
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 O/wl";-  
appointed actuary 委任精算师
';x .ry  
appointed auditor 委任核数师；委任审计师 EOrWax@k$}  
appointed trustee 委任的受托人 *J!oV0#1  
appointer 委任人 5r<%xanXW/  
apportioned pro rata 按比例分摊 `)F lb|da  
apportionment 分配；分摊 &+-Z XN  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 Wiqy".YY  
apportionment formula 分摊方程式 C+Wb_  
apportionment of estate duty 遗产税的分摊 I?v)>||Q  
appraisal 估价；评估 zYdSg<[^  
appreciable growth 可观增长 BciwS_Qx  
appreciable impact 显着影响 )p"37Ct?  
appreciable increase 可观增长 X6~y+R  
appreciation 增值；升值 QeA)@x.p  
appreciation against other currencies 相对其他货币升值 owTW_V  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 rm>;B *;  
appreciation tax 增值税 BBw`8!  
appropriation 拨款；拨用；拨付 zh'TR$+\hO  
appropriation account 拨款帐目 ^Ois]#py  
Appropriation Bill 拨款法案 hA?j"y0?  
appropriation-in-aid system 补助拨款办法 =YBwO. !%  
approved assets 核准资产 V
-CPq  
approved basket stock 认可一篮子证券 Z9ciS";L  
approved budget 核准预算 l/yLSGjM  
approved charitable donation 认可慈善捐款 <pGPuw|~I  
approved charitable institution 认可慈善机构 Z!C\n[R/  
approved currency 核准货币；认可货币 6g!#"=ls;  
approved estimates 核准预算 [kzcsJ'/e  
approved estimates of expenditure 核准开支预算 2](R}  
approved overseas insurer 核准海外保险人 ]DdD FLM  
approved overseas trust company 核准海外信托公司 MC/$:PV  
approved pooled investment fund 核准汇集投资基金 N10'./c K  
approved provident fund scheme 认可公积金计划 ^aDos9SyV  
approved provision 核准拨款 *Xt#04_  
approved redeemable share 核准可赎回股份 *9%<}z  
approved regional stock 认可地区性证券 AqvRzi(Y  
approved retirement scheme 认可退休金计划 r!yrPwKL  
approved subordinated loan 核准附属贷款 !,Wd$UK  
arbitrage 套戥；套汇；套利 "OF
YVK\]i  
arbitrageur 套戥者；套汇者 B4R!V!Z*  
arbitrary amount 临时款项 q|om^:n.  
arrangement 措施；安排；协定 SY["(vP%#  
arrears 欠款 WUAjb,eo  
arrears of pay 欠付薪酬 4pkc9\  
arrears of revenue 逾期未收税款；逾期未收的帐项 8[,,Kr)-  
articles of association 组织章程；组织细则；组织章程细则 F {]:  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 %|Gi'-'|b$  
ascertainment of profit 确定利润 BgD;"GD*W  
"Asia Clear" “亚洲结算系统”