[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 a'|0e]  
allotment notice 股份配售通知；配股通知 Lh+^GQ  
allotment of shares 股份分配 {Hb _o)S  
allowable 可获宽免；免税的 UY==1\  
allowable business loss 可扣除的营业亏损 q*T+8O  
allowable expenses 可扣税的支出 PU8R 0r2k\  
allowance 免税额；津贴；备抵；准备金 i55']7+0  
allowance for debts 债项的免税额 au8)G_A  
allowance for depreciation by wear and tear 耗损折旧免税额 oxRu:+N
 
allowance for funeral expenses 殡殓费的免税额 U;^{uQJ+,  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 H=dj\B r`  
allowance for repairs and outgoings 修葺及支出方面的免税额 O&)Y3O1  
allowance to debtor 给债务人的津贴 {3;4=R3  
alteration of capital 资本更改  2}`OjVS  
alternate trustee 候补受托人 R_^:<F0  
amalgamation 合并
7SQu  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 wiutUb Y  
ambit of charges 征税范围；收费范围 fhC=MJ @  
amended valuation 经修订的估值 (<f[$ |%  
American Commodities Exchange 美国商品交易所 0I.7I#'3O  
American Express Bank Limited 美国运通银行 `aJ[ !O  
American Stock Exchange 美国证券交易所 KT8F n+  
amortization 摊销 H1X6f7`  
amount due from banks 存放银行同业的款项 ]t,ppFC#  
amount due from banks abroad 存放海外银行同业的款项 'd28YjtoX  
amount due from holding companies 控股公司欠款 F4k`x/ak  
amount due from local banks 存放本港银行同业的款项 :!R+/5a  
amount due to banks 银行同业的存款 u^`B#b'  
amount due to banks abroad 海外银行同业的存款 A_[65'*b  
amount due to holding companies 控股公司存款 ?e BN_a,r6  
amount due to local banks 本港银行同业的存款 ]6%
| L  
amount due to outport banks 外埠银行同业的存款 X<1# )xC  
amount for note issue 发行纸币的款额 m1
(rAr1  
amount of bond 担保契据的款额 xD~:= ]G  
amount of consideration 代价款额 vX{]_  
amount of contribution 供款数额 <@?bYp  
amount of indebtedness 负债款额 %9M_*]  
amount of principal of the loan 贷款本金额 rUj]6j =e  
amount of rates chargeable 应征差饷数额 fQv^=DI#  
amount of share capital 股本额 [1E u6X6  
amount of sums assured 承保款额 /JvNJ f  
amount of variation 变动幅度 O|8p #  
amount of vote 拨款数额
@
)1u  
amount payable 应付款额 iR_X,&p   
amount receivable 应收款额 N~a?0x  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 /{Nx%PqL  
analysis 分析 xL mo?Y*  
ancillary risk 附属风险 @P%&Dha  
annual account 周年帐目；周年帐目报表；年度决算；年结 *
t~(_j  
annual accounting date 年结日期 (_d^iZyf  
annual allowance 每年免税额；年积金；年度津贴；年津 KF-n_:Bd+  
annual balance 年度余额 2r1.,1  
annual disposable income 每年可动用收入 .~Td/o7  
annual estimates 周年预算 VPf=LSxJe  
annual fee 年费 oJ5V^.  
annual general meeting 周年大会 l2$6ojpo  
annual growth rate 年增率；每年增长率 ]/U)<{6  
annual long-term supplement 长期个案每年补助金 '(ql7  
annual pensionable emolument 可供计算退休金的年薪 xvb5-tK -  
annual report 年报 A_CK,S*\,&  
Annual Report on the Consumer Price Index 《消费物价指数年报》 8)T.[AP  
annual return 周年报表；周年申报表；每年报税表格 OJ&~uV>2  
Annual Return Rules 《周年报表规则》 p0[ %+n%  
annual review of consumer prices 每年消费物价回顾 CY9`ztO*  
annual roll-forward basis 逐年延展方式 3C5<MxtK  
annual salary 年薪 @dw0oRF  
annual statement 年度报表；年度决算表 X+iUT  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 mI}1si=$  
annuitant 年金受益人 m&fm<?|  
annuity 年金 c\7~_ w2  
annuity contract 年金合约 b1_HDC(  
annuity on human life 人寿年金
dZ_Hj X7  
antecedent debt 先前的债项 ]x?`&f8i  
ante-dated cheque 倒填日期支票  z7>  
anticipated expenditure 预期开支 )p 2kx  
anticipated net profit 预期纯利 9z,V]v=  
anticipated revenue 预期收入 OTSbhI'v  
anti-inflation measure 反通货膨胀措施 HPT$)NeNc  
anti-inflationary stance 反通货膨胀立场 `Fnt#F}  
apparent deficit 表面赤字 [$f  
apparent financial solvency 表面偿债能力 ]Z6==+mCP  
apparent partner 表面合伙人 {4\(HrGNk  
application for personal assessment 个人入息课税申请书 L-vy,[9)[*  
application of fund 资金应用 r65/O5F  
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 u6;SgPw  
appointed actuary 委任精算师 n-0RA~5z  
appointed auditor 委任核数师；委任审计师 bZz ,'  
appointed trustee 委任的受托人 Wu?4oF  
appointer 委任人 94\k++kc  
apportioned pro rata 按比例分摊 qE!.C}L+  
apportionment 分配；分摊 HvLvSy1U  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 yMB*/vs  
apportionment formula 分摊方程式 CB:G4VqOT  
apportionment of estate duty 遗产税的分摊 p78X,44xg  
appraisal 估价；评估 ZxLgV$U  
appreciable growth 可观增长 (w`9*1NO  
appreciable impact 显着影响 XhhV7J_F  
appreciable increase 可观增长 Z2!O)
8  
appreciation 增值；升值 B^Fe.ty  
appreciation against other currencies 相对其他货币升值 6O>NDTd%  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 [AA'Ko  
appreciation tax 增值税 J{`G=  
appropriation 拨款；拨用；拨付 1#/>[B  
appropriation account 拨款帐目 -YPUrU[)  
Appropriation Bill 拨款法案 AT+ 7!UGL  
appropriation-in-aid system 补助拨款办法 TldqF BX  
approved assets 核准资产 vu V
cv  
approved basket stock 认可一篮子证券 /-4rcC  
approved budget 核准预算 ,*!HN &  
approved charitable donation 认可慈善捐款 <xv@us7  
approved charitable institution 认可慈善机构 C5"=%v[gQv  
approved currency 核准货币；认可货币 q&]I  
approved estimates 核准预算 YEqZ((H  
approved estimates of expenditure 核准开支预算 DSf  
approved overseas insurer 核准海外保险人 P;GRk6  
approved overseas trust company 核准海外信托公司 I Nt]O PD  
approved pooled investment fund 核准汇集投资基金 @|BaZq,g  
approved provident fund scheme 认可公积金计划 AXFQ
d@#  
approved provision 核准拨款 OTwIR<_B+  
approved redeemable share 核准可赎回股份 mO=bq4!  
approved regional stock 认可地区性证券 lXso@TNrZ0  
approved retirement scheme 认可退休金计划 RzgA;ZC'  
approved subordinated loan 核准附属贷款 bh V.uBH  
arbitrage 套戥；套汇；套利 ]jQj/` v1  
arbitrageur 套戥者；套汇者 }04EM  
arbitrary amount 临时款项 c%tb6@C  
arrangement 措施；安排；协定 ^qvN:v$1  
arrears 欠款 F5s Pd  
arrears of pay 欠付薪酬 6
N+]g/_a  
arrears of revenue 逾期未收税款；逾期未收的帐项 m?*}yM  
articles of association 组织章程；组织细则；组织章程细则 KFZ2%:
6>  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 qD!qSM  
ascertainment of profit 确定利润 &BxDS .  
"Asia Clear" “亚洲结算系统”