[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 G| 3OB:  
allotment notice 股份配售通知；配股通知 ~{2@-qcm  
allotment of shares 股份分配 ?x N8HG4  
allowable 可获宽免；免税的 6TfXz2D'J  
allowable business loss 可扣除的营业亏损 EnwiE  
allowable expenses 可扣税的支出 5wGyM10  
allowance 免税额；津贴；备抵；准备金 yQou8
P=%  
allowance for debts 债项的免税额 Q=uwmg86  
allowance for depreciation by wear and tear 耗损折旧免税额 F4bF&% R  
allowance for funeral expenses 殡殓费的免税额 S'ikr
   
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 '\_ic=&u  
allowance for repairs and outgoings 修葺及支出方面的免税额 -z'@Mh|i6l  
allowance to debtor 给债务人的津贴 jVfC4M7 ,  
alteration of capital 资本更改 y)s/\l&  
alternate trustee 候补受托人 Sn0?_vH4  
amalgamation 合并 I]I5!\\&[  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 m1daOeZ]P  
ambit of charges 征税范围；收费范围 :^l*_v{  
amended valuation 经修订的估值 zYls>fbp,  
American Commodities Exchange 美国商品交易所 K
VQZ  
American Express Bank Limited 美国运通银行 BOh&Db*  
American Stock Exchange 美国证券交易所 /JveN8L%  
amortization 摊销 ^e&
,<+qY  
amount due from banks 存放银行同业的款项 8d Ftp3(  
amount due from banks abroad 存放海外银行同业的款项 HF47Lc*c  
amount due from holding companies 控股公司欠款 &1w,;45  
amount due from local banks 存放本港银行同业的款项 3`, m=1[)  
amount due to banks 银行同业的存款 JpSS[pOg  
amount due to banks abroad 海外银行同业的存款 ve K  
amount due to holding companies 控股公司存款 I"DV}jg6|  
amount due to local banks 本港银行同业的存款 ~_S`zzcZy4  
amount due to outport banks 外埠银行同业的存款 =#y&xWxL  
amount for note issue 发行纸币的款额 |/p^e  
amount of bond 担保契据的款额 J~c]9t  
amount of consideration 代价款额 4~o\Os+8  
amount of contribution 供款数额 v- {kPc=:#  
amount of indebtedness 负债款额 gO$!_!@LM  
amount of principal of the loan 贷款本金额 8,B9y
D  
amount of rates chargeable 应征差饷数额 2<.}]yi  
amount of share capital 股本额 vW]BOzK  
amount of sums assured 承保款额 :+-s7'!4  
amount of variation 变动幅度 FEdyh?$  
amount of vote 拨款数额 9k$uo_i'  
amount payable 应付款额 #p_ ~L4iW  
amount receivable 应收款额 `8'|g8,wb0  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 08.dV<P  
analysis 分析 'i`;Frmg  
ancillary risk 附属风险 ]+@b=J2b  
annual account 周年帐目；周年帐目报表；年度决算；年结 VF[]E0=u6  
annual accounting date 年结日期 nk-?$'i9q  
annual allowance 每年免税额；年积金；年度津贴；年津 V}aXS;(r%  
annual balance 年度余额 y-
Z*qR?  
annual disposable income 每年可动用收入 'etCIl3  
annual estimates 周年预算 ;)clCm46  
annual fee 年费 u9GQ)`7Z@  
annual general meeting 周年大会 3J:!8Gmk  
annual growth rate 年增率；每年增长率 +,PBhB  
annual long-term supplement 长期个案每年补助金 ){wE)NN  
annual pensionable emolument 可供计算退休金的年薪 QTP1u  
annual report 年报 5gEUE{S  
Annual Report on the Consumer Price Index 《消费物价指数年报》 bf rBHW#  
annual return 周年报表；周年申报表；每年报税表格 ^KlMBKWyB  
Annual Return Rules 《周年报表规则》 szKs9er&  
annual review of consumer prices 每年消费物价回顾 Y
@L`XNl  
annual roll-forward basis 逐年延展方式 e|{6^g<ru  
annual salary 年薪 8ALYih7"W  
annual statement 年度报表；年度决算表 UQhfR}(  
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 { >4exyu6  
annuitant 年金受益人 .|o7YTcR
:  
annuity 年金 `aSz"4Wd  
annuity contract 年金合约 5HJ6[.HO  
annuity on human life 人寿年金 {@C+Js5  
antecedent debt 先前的债项 A\ LTAp(I  
ante-dated cheque 倒填日期支票 Bj\0RmVa1  
anticipated expenditure 预期开支 |yqx ]  
anticipated net profit 预期纯利 FTk!Mn88  
anticipated revenue 预期收入 <0lfkeD  
anti-inflation measure 反通货膨胀措施 .CmwR$u&  
anti-inflationary stance 反通货膨胀立场 JEBx|U$'Y  
apparent deficit 表面赤字 Uh&MoIBs#  
apparent financial solvency 表面偿债能力 0iHK1Pt}  
apparent partner 表面合伙人 XmXHs4  
application for personal assessment 个人入息课税申请书 o[8Y%3  
application of fund 资金应用 tq1h 1  
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 B:SzCC.B  
appointed actuary 委任精算师 IY :iGn8R  
appointed auditor 委任核数师；委任审计师 j@ =n|cq  
appointed trustee 委任的受托人 T}fo:aB}  
appointer 委任人 :~`E@`/  
apportioned pro rata 按比例分摊 sLB{R#Pt  
apportionment 分配；分摊 Q=>@:1=  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 L$Ss]Ar=  
apportionment formula 分摊方程式 uTn(fs)D  
apportionment of estate duty 遗产税的分摊 &)`A4bf%  
appraisal 估价；评估 p+yU!Qj  
appreciable growth 可观增长 A$%%;O   
appreciable impact 显着影响 V!~uGf  
appreciable increase 可观增长 J *^|ojX  
appreciation 增值；升值 Z7Mc.[C  
appreciation against other currencies 相对其他货币升值 ,qaI dw[  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 [}+ MZ  
appreciation tax 增值税 6Zkus20  
appropriation 拨款；拨用；拨付 wUl}x)xo  
appropriation account 拨款帐目 L,\ Yj  
Appropriation Bill 拨款法案 Yuh t<:`  
appropriation-in-aid system 补助拨款办法 0 oM~e  
approved assets 核准资产 3hb1^HNT  
approved basket stock 认可一篮子证券 dG6Mo76  
approved budget 核准预算 m&o&XVC  
approved charitable donation 认可慈善捐款 8l)^#"ySA  
approved charitable institution 认可慈善机构 'w!Hjq]$  
approved currency 核准货币；认可货币 >\KBXS}  
approved estimates 核准预算 m"jqHGFV  
approved estimates of expenditure 核准开支预算 ESb  
approved overseas insurer 核准海外保险人 o6oZk0  
approved overseas trust company 核准海外信托公司 2<|+h= &  
approved pooled investment fund 核准汇集投资基金 nq A> }A  
approved provident fund scheme 认可公积金计划 ^[d)Hk}L  
approved provision 核准拨款 M~P}8 0I  
approved redeemable share 核准可赎回股份 ,AACE7%l  
approved regional stock 认可地区性证券 8 =J6{{E  
approved retirement scheme 认可退休金计划 J[]YG+r  
approved subordinated loan 核准附属贷款 8n1Sy7K!;  
arbitrage 套戥；套汇；套利 <Gs)~T#'  
arbitrageur 套戥者；套汇者 |A}E/=HPU  
arbitrary amount 临时款项 "y>l2V,4j%  
arrangement 措施；安排；协定 =yvyd0|35  
arrears 欠款 TRX; m|   
arrears of pay 欠付薪酬 &Zq43~  
arrears of revenue 逾期未收税款；逾期未收的帐项 k
\1q Jr  
articles of association 组织章程；组织细则；组织章程细则 n T\W|  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 jC<<S  
ascertainment of profit 确定利润 @[.%A;E4  
"Asia Clear" “亚洲结算系统”