[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 8~#Q *  
allotment notice 股份配售通知；配股通知 0w. _}Cz  
allotment of shares 股份分配 \%Q rN+WQ  
allowable 可获宽免；免税的 #zs\Z]3#  
allowable business loss 可扣除的营业亏损 4PM`hc  
allowable expenses 可扣税的支出 JW'acD  
allowance 免税额；津贴；备抵；准备金 S Tk#hhx  
allowance for debts 债项的免税额 3F!+c 8e  
allowance for depreciation by wear and tear 耗损折旧免税额 gSYX@'Q!  
allowance for funeral expenses 殡殓费的免税额 +aq
o8'a  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 oz@6%3+  
allowance for repairs and outgoings 修葺及支出方面的免税额  yE,o~O  
allowance to debtor 给债务人的津贴 :y gz/L  
alteration of capital 资本更改 S`w)b'B!M  
alternate trustee 候补受托人 ~GYtU9s5  
amalgamation 合并 {K8T5zrV  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 {o%R~{6  
ambit of charges 征税范围；收费范围 }h6z&:qA[?  
amended valuation 经修订的估值 dwMwd@*j  
American Commodities Exchange 美国商品交易所 ZS_f',kE  
American Express Bank Limited 美国运通银行 !I_
4GE,  
American Stock Exchange 美国证券交易所 E/']M~Q  
amortization 摊销 5VbNWrw  
amount due from banks 存放银行同业的款项 4HE4e  
amount due from banks abroad 存放海外银行同业的款项 :%MWbnVSC,  
amount due from holding companies 控股公司欠款 #?6RoFgMe  
amount due from local banks 存放本港银行同业的款项 hiHp@"l<  
amount due to banks 银行同业的存款 ^T,cXpx|  
amount due to banks abroad 海外银行同业的存款 Dx'e+Bm  
amount due to holding companies 控股公司存款 >K%x44|  
amount due to local banks 本港银行同业的存款 .y+U7"?s*  
amount due to outport banks 外埠银行同业的存款 ,$-PC=Ti(  
amount for note issue 发行纸币的款额 l:f sZO4  
amount of bond 担保契据的款额 u`|fmVI  
amount of consideration 代价款额 <-}\V!@E!  
amount of contribution 供款数额 ?9TogW>W  
amount of indebtedness 负债款额 64fG,b  
amount of principal of the loan 贷款本金额 @CF4 :NNHw  
amount of rates chargeable 应征差饷数额 1PSb72h<  
amount of share capital 股本额 qr6jn14.c  
amount of sums assured 承保款额 #mYxO  
amount of variation 变动幅度 a"0~_=  
amount of vote 拨款数额 --kK<9J7  
amount payable 应付款额 >,3 3Jx  
amount receivable 应收款额 e,8-P-h~T  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 Q,`kfxA`O  
analysis 分析 "g-
NUl`'  
ancillary risk 附属风险 ^ BKr0~4A  
annual account 周年帐目；周年帐目报表；年度决算；年结 ,qB081hPG  
annual accounting date 年结日期 >k|[U[@  
annual allowance 每年免税额；年积金；年度津贴；年津 e.V){}{V  
annual balance 年度余额 VIzZmd  
annual disposable income 每年可动用收入 >qA&;M  
annual estimates 周年预算 'zK*?= ^jk  
annual fee 年费 /$(D>KU  
annual general meeting 周年大会 KK</5Aw9p  
annual growth rate 年增率；每年增长率 8 t%1x|!  
annual long-term supplement 长期个案每年补助金 ?f..N,s  
annual pensionable emolument 可供计算退休金的年薪 f6nltZ  
annual report 年报 ^h=kJR9  
Annual Report on the Consumer Price Index 《消费物价指数年报》 n}{cs  
annual return 周年报表；周年申报表；每年报税表格 y e'5A   
Annual Return Rules 《周年报表规则》 ;rgsPVbVf  
annual review of consumer prices 每年消费物价回顾 $hio(   
annual roll-forward basis 逐年延展方式 kx[8#+P  
annual salary 年薪 v*3 :8 Y,  
annual statement 年度报表；年度决算表 9"S3AEI  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 dp_q:P4;B  
annuitant 年金受益人 A_%w(7o"  
annuity 年金 "Q1hP9xV  
annuity contract 年金合约 Kl?1)u3^4  
annuity on human life 人寿年金 l<0V0R(  
antecedent debt 先前的债项 DxHeZQ"LL  
ante-dated cheque 倒填日期支票 . {I7sUQ  
anticipated expenditure 预期开支 n:P}K?lg  
anticipated net profit 预期纯利 zYgLGwi{  
anticipated revenue 预期收入 kWFR(J&R  
anti-inflation measure 反通货膨胀措施 A7H=#L+C  
anti-inflationary stance 反通货膨胀立场 AI2CfH#:C  
apparent deficit 表面赤字 bX,Z<BvbF  
apparent financial solvency 表面偿债能力 P;Ox|  
apparent partner 表面合伙人 Wm61  
application for personal assessment 个人入息课税申请书 @k
w=0  
application of fund 资金应用 yrw!b\  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 Jp- hFD  
appointed actuary 委任精算师 YC~+r8ME$j  
appointed auditor 委任核数师；委任审计师 k:sh:G+=$d  
appointed trustee 委任的受托人 &!ZpBR(  
appointer 委任人 A@UnrbX:  
apportioned pro rata 按比例分摊 
?=/l@d  
apportionment 分配；分摊 %:lQ ~yn  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 Yh=Zn[U  
apportionment formula 分摊方程式 # V+e  
apportionment of estate duty 遗产税的分摊 2;/hF
wm  
appraisal 估价；评估 <d4^gAfs*  
appreciable growth 可观增长 k.%F!sK  
appreciable impact 显着影响 -t]0DsPg  
appreciable increase 可观增长 -UO$$)Q  
appreciation 增值；升值 rlD@O~P4  
appreciation against other currencies 相对其他货币升值
A!c.P2  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 HM/ qB^  
appreciation tax 增值税 T~la,>p|}  
appropriation 拨款；拨用；拨付 4"{q|~&=:$  
appropriation account 拨款帐目 vsK>?5{C-  
Appropriation Bill 拨款法案 9 wc=B(a|  
appropriation-in-aid system 补助拨款办法 9E5B.qlw$l  
approved assets 核准资产 2bqwnRT}  
approved basket stock 认可一篮子证券 3XIxuQwf  
approved budget 核准预算 3jeR;N]x  
approved charitable donation 认可慈善捐款 XIU2l}g  
approved charitable institution 认可慈善机构 =$MV3]  
approved currency 核准货币；认可货币 pi U4%EO  
approved estimates 核准预算 IcB>Hg5  
approved estimates of expenditure 核准开支预算 p~t$ll0s  
approved overseas insurer 核准海外保险人 H_9~gi  
approved overseas trust company 核准海外信托公司 $/Mk.(3'P  
approved pooled investment fund 核准汇集投资基金 Gv`PCA@/d  
approved provident fund scheme 认可公积金计划 ips
NiFv:  
approved provision 核准拨款 QFMS]  
approved redeemable share 核准可赎回股份 DGcd|>q  
approved regional stock 认可地区性证券 =3FXU{"Qi4  
approved retirement scheme 认可退休金计划 2l9_$evK~  
approved subordinated loan 核准附属贷款 Epx.0TA=t  
arbitrage 套戥；套汇；套利 d97wiE/i<  
arbitrageur 套戥者；套汇者 fy-(B;  
arbitrary amount 临时款项 FkH4|}1  
arrangement 措施；安排；协定 /SyiJCx0  
arrears 欠款 # aC}\  
arrears of pay 欠付薪酬 d%WF
gf}  
arrears of revenue 逾期未收税款；逾期未收的帐项 mWZVO,t$  
articles of association 组织章程；组织细则；组织章程细则 k vb"n}  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 dG1qrh9_
-  
ascertainment of profit 确定利润 17-K~ybc  
"Asia Clear" “亚洲结算系统”