[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 E3gQ`+wNg?  
allotment notice 股份配售通知；配股通知 9]7^/g*!  
allotment of shares 股份分配 \7/xb{z|  
allowable 可获宽免；免税的 $hEX,  
allowable business loss 可扣除的营业亏损 T 7 hC]R  
allowable expenses 可扣税的支出 RKBtw Zx>f  
allowance 免税额；津贴；备抵；准备金 E4{^[=}  
allowance for debts 债项的免税额 kwyvd`J8  
allowance for depreciation by wear and tear 耗损折旧免税额 u;Z~Px4]v  
allowance for funeral expenses 殡殓费的免税额 wiFckF/  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 FD`V39##  
allowance for repairs and outgoings 修葺及支出方面的免税额 i^gzl_!  
allowance to debtor 给债务人的津贴 A f -{'  
alteration of capital 资本更改 ^$T>3@rDB  
alternate trustee 候补受托人 TI*uNS;-  
amalgamation 合并 9wI1/>  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 z{%G  
ambit of charges 征税范围；收费范围 +Uk/Zg w^  
amended valuation 经修订的估值 "C0oFRk  
American Commodities Exchange 美国商品交易所 \y0abxIHS  
American Express Bank Limited 美国运通银行 ].Et&v  
American Stock Exchange 美国证券交易所 w>!KUT  
amortization 摊销 ~5JXY5*o  
amount due from banks 存放银行同业的款项 )fC^h=Qp  
amount due from banks abroad 存放海外银行同业的款项 RQh4RUm  
amount due from holding companies 控股公司欠款 |9
(uiWf  
amount due from local banks 存放本港银行同业的款项 7pGlbdS  
amount due to banks 银行同业的存款 2} T"|56
 
amount due to banks abroad 海外银行同业的存款 43(+3$VM7  
amount due to holding companies 控股公司存款 H>W A?4  
amount due to local banks 本港银行同业的存款 nNL9B~d  
amount due to outport banks 外埠银行同业的存款 ,ur_n7+LH  
amount for note issue 发行纸币的款额 "4 ovMan  
amount of bond 担保契据的款额 |#MA?oz3T  
amount of consideration 代价款额 /O&j1g@  
amount of contribution 供款数额 v4 c_UFEh<  
amount of indebtedness 负债款额 HZM&QZHx)`  
amount of principal of the loan 贷款本金额 p'_*>%4~  
amount of rates chargeable 应征差饷数额 /gPn2e;  
amount of share capital 股本额 8WaVs6  
amount of sums assured 承保款额 @=@WRPGM*9  
amount of variation 变动幅度 fc&4e:Ve  
amount of vote 拨款数额 !rwv~9I  
amount payable 应付款额 Z!ub`coV[  
amount receivable 应收款额 ;up89a
-,9  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 )TP7gLv=b  
analysis 分析 :.Np7[~{  
ancillary risk 附属风险 v_oNM5w  
annual account 周年帐目；周年帐目报表；年度决算；年结 Blf;_e~=[j  
annual accounting date 年结日期 }t]CDa_n  
annual allowance 每年免税额；年积金；年度津贴；年津 CjykM])  
annual balance 年度余额 <S5Am%vo  
annual disposable income 每年可动用收入 yyBy|7QgO  
annual estimates 周年预算 eyUo67'7  
annual fee 年费 xy[R9_V  
annual general meeting 周年大会  @4H*kA  
annual growth rate 年增率；每年增长率 Q;`#ujxL  
annual long-term supplement 长期个案每年补助金 6R# f 8  
annual pensionable emolument 可供计算退休金的年薪 sH#UM(N  
annual report 年报 S^
~GI$  
Annual Report on the Consumer Price Index 《消费物价指数年报》 qL3*H\9N  
annual return 周年报表；周年申报表；每年报税表格 UX(#C,qgG  
Annual Return Rules 《周年报表规则》 rbs:q
La%  
annual review of consumer prices 每年消费物价回顾 N0/DPZX7  
annual roll-forward basis 逐年延展方式 VBs
S1!g  
annual salary 年薪 }}K44<]u  
annual statement 年度报表；年度决算表 ~u-mEdu3C  
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 @@_f''f$  
annuitant 年金受益人 KLlW\MF1  
annuity 年金 ,LU/xI0O  
annuity contract 年金合约 `2UzJ~  
annuity on human life 人寿年金 41,Mt  
antecedent debt 先前的债项 r1xNU0A  
ante-dated cheque 倒填日期支票 K^w(WE;db  
anticipated expenditure 预期开支 vBKBMnSd  
anticipated net profit 预期纯利 mmEr2\L  
anticipated revenue 预期收入 @/XA*9]l  
anti-inflation measure 反通货膨胀措施 k6.}.  
anti-inflationary stance 反通货膨胀立场 ;aWH`^{i  
apparent deficit 表面赤字 De\&r~bTW9  
apparent financial solvency 表面偿债能力 E_7N^htv  
apparent partner 表面合伙人 RCo!sZP}  
application for personal assessment 个人入息课税申请书 mq su8ti  
application of fund 资金应用 t-i;  
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 05.^MU?^U  
appointed actuary 委任精算师 &+d>xy\^/  
appointed auditor 委任核数师；委任审计师 M-"%4^8_  
appointed trustee 委任的受托人 GR Rv0M  
appointer 委任人 -dZ7;n5&_  
apportioned pro rata 按比例分摊 jL>IX`,+6  
apportionment 分配；分摊 Tf<1Z{9  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 ( {5LB4  
apportionment formula 分摊方程式 !z$.Jcr1  
apportionment of estate duty 遗产税的分摊 iLNKC'  
appraisal 估价；评估 uI!rJc>TX  
appreciable growth 可观增长 AWc7T W  
appreciable impact 显着影响 O| ) [j@7  
appreciable increase 可观增长 C/\)-^  
appreciation 增值；升值 -]\UFR  
appreciation against other currencies 相对其他货币升值 2 D>WIOX  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 nYLq%7}k  
appreciation tax 增值税 w?Cqe N  
appropriation 拨款；拨用；拨付 vzd1:'^t  
appropriation account 拨款帐目 kR3g,P{L  
Appropriation Bill 拨款法案 00[Uk'Q*5  
appropriation-in-aid system 补助拨款办法 5O%Q*\(  
approved assets 核准资产 HSE9-c=  
approved basket stock 认可一篮子证券 LaG./+IP  
approved budget 核准预算 %!mJnc%  
approved charitable donation 认可慈善捐款 `rN,*kcP  
approved charitable institution 认可慈善机构 R6r'[-B2  
approved currency 核准货币；认可货币 p
PuE-EDk  
approved estimates 核准预算 DKx8<yEky  
approved estimates of expenditure 核准开支预算 540-lMe  
approved overseas insurer 核准海外保险人 uK2MC?LP  
approved overseas trust company 核准海外信托公司 x$tx!%,)/S  
approved pooled investment fund 核准汇集投资基金 xlZ"F  
approved provident fund scheme 认可公积金计划 -1;BwlL  
approved provision 核准拨款 Az8>^|@  
approved redeemable share 核准可赎回股份 c,:xm=&  
approved regional stock 认可地区性证券 ? suNA  
approved retirement scheme 认可退休金计划 q;3.pRw(  
approved subordinated loan 核准附属贷款 p 'M5]G  
arbitrage 套戥；套汇；套利 R'`q0MoN1  
arbitrageur 套戥者；套汇者 *Fi`o_d9[`  
arbitrary amount 临时款项 %QCh#v=ks  
arrangement 措施；安排；协定 y1GVno  
arrears 欠款 ;K
ob] b  
arrears of pay 欠付薪酬 J\^ZRu_K  
arrears of revenue 逾期未收税款；逾期未收的帐项 e C?adCb  
articles of association 组织章程；组织细则；组织章程细则 i<@6f'Kir  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 dbQUW#<Q  
ascertainment of profit 确定利润 sKVN*8ia  
"Asia Clear" “亚洲结算系统”