[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 QK5y%bT SA  
allotment notice 股份配售通知；配股通知 /!o(Y8e>x  
allotment of shares 股份分配 w"CcWng1  
allowable 可获宽免；免税的 6~b~[gA  
allowable business loss 可扣除的营业亏损 8ycmvpJ  
allowable expenses 可扣税的支出 { __Z\D2I  
allowance 免税额；津贴；备抵；准备金 _v=@MOI/J  
allowance for debts 债项的免税额 q%4l!gzF3  
allowance for depreciation by wear and tear 耗损折旧免税额 h(,SAY_  
allowance for funeral expenses 殡殓费的免税额 L3Leb%,!  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 n6gYZd  
allowance for repairs and outgoings 修葺及支出方面的免税额 c<V.\y0x  
allowance to debtor 给债务人的津贴 i
<g|+}I  
alteration of capital 资本更改 `_]Z#X&&h  
alternate trustee 候补受托人 U~8.uldnF  
amalgamation 合并 $'f<4  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 "y>\ mC
  
ambit of charges 征税范围；收费范围 Ejdw"P"  
amended valuation 经修订的估值 $+IE`(Ckf  
American Commodities Exchange 美国商品交易所 ]E66'  
American Express Bank Limited 美国运通银行 28[dTsd%  
American Stock Exchange 美国证券交易所 ,jBd3GdlZ  
amortization 摊销 yQ4]LyS  
amount due from banks 存放银行同业的款项
c
7j^OP  
amount due from banks abroad 存放海外银行同业的款项 Kp*nOZ  
amount due from holding companies 控股公司欠款 ]1 #&J(  
amount due from local banks 存放本港银行同业的款项 uQN8/Gy*J  
amount due to banks 银行同业的存款 j%iz>  
amount due to banks abroad 海外银行同业的存款 N\<RQ
tDg  
amount due to holding companies 控股公司存款 u9 3=>S  
amount due to local banks 本港银行同业的存款 9&A-o  
amount due to outport banks 外埠银行同业的存款 Xj^6ZJc  
amount for note issue 发行纸币的款额 L<>;E  
amount of bond 担保契据的款额 B$k<F8!%  
amount of consideration 代价款额 ^e$; I8l  
amount of contribution 供款数额 ?lv{;4BC  
amount of indebtedness 负债款额 W[o~AbU  
amount of principal of the loan 贷款本金额 BRP 9j y  
amount of rates chargeable 应征差饷数额 ;T2)nSAqt  
amount of share capital 股本额 dtQ>4C"N  
amount of sums assured 承保款额 w>T1
D  
amount of variation 变动幅度 rt%.IQdY  
amount of vote 拨款数额 xm>RLx}9  
amount payable 应付款额 { p {a0*$5  
amount receivable 应收款额 A~Eu_m  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 %3'4Qmp R  
analysis 分析 <@n/[ +3  
ancillary risk 附属风险 v*5n$UFV  
annual account 周年帐目；周年帐目报表；年度决算；年结 Nt#zr]Fz  
annual accounting date 年结日期 aG?ko*A
;  
annual allowance 每年免税额；年积金；年度津贴；年津 KO(+%>^R  
annual balance 年度余额 -@%*~^~z'  
annual disposable income 每年可动用收入 <ns[( Q  
annual estimates 周年预算 2Z6#3~  
annual fee 年费 CjM+%l0MW  
annual general meeting 周年大会 PIo/|1  
annual growth rate 年增率；每年增长率 N<+ > <>9  
annual long-term supplement 长期个案每年补助金 ~= HN30  
annual pensionable emolument 可供计算退休金的年薪 H,q
IHQW #  
annual report 年报 #d%'BUde  
Annual Report on the Consumer Price Index 《消费物价指数年报》 0U]wEz*b  
annual return 周年报表；周年申报表；每年报税表格 d$s1l  
Annual Return Rules 《周年报表规则》 )J8dm'wH92  
annual review of consumer prices 每年消费物价回顾 693J?Yah[  
annual roll-forward basis 逐年延展方式 \t'(&taX<  
annual salary 年薪 4EzmH)4G  
annual statement 年度报表；年度决算表 >2`)S{pBD  
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 m;{_%oQ;  
annuitant 年金受益人 Nm%&xm  
annuity 年金 w4pU^
&O  
annuity contract 年金合约 @(PYeXdV6&  
annuity on human life 人寿年金 >`p `^:  
antecedent debt 先前的债项 1?"vKm  
ante-dated cheque 倒填日期支票 DW@PPvfs  
anticipated expenditure 预期开支 Lm\N`  
anticipated net profit 预期纯利 F"j0;}+N  
anticipated revenue 预期收入 l2>G +t(,  
anti-inflation measure 反通货膨胀措施 9@Yk8  
anti-inflationary stance 反通货膨胀立场 VO>A+vx3M  
apparent deficit 表面赤字 #EAP<h  
apparent financial solvency 表面偿债能力 |c,":R  
apparent partner 表面合伙人 QRXsLdf$$  
application for personal assessment 个人入息课税申请书 ?"PUw3V3lB  
application of fund 资金应用 st(l85  
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 jdQ`Y+BC  
appointed actuary 委任精算师 4H8vB^  
appointed auditor 委任核数师；委任审计师 F{
J>=TC  
appointed trustee 委任的受托人 :kqJ~  
appointer 委任人 D61CO-E(D  
apportioned pro rata 按比例分摊  7 2ux3D  
apportionment 分配；分摊 O5{!CT$  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 |\2zw _o  
apportionment formula 分摊方程式 {bL6%._C  
apportionment of estate duty 遗产税的分摊 j]}A"8=1  
appraisal 估价；评估 [wP;g'F  
appreciable growth 可观增长 2V_C_5)1  
appreciable impact 显着影响 fM?HZKo  
appreciable increase 可观增长 QIF|pZ+^  
appreciation 增值；升值 NY\q  
appreciation against other currencies 相对其他货币升值 xn1  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 mv%fX2.  
appreciation tax 增值税 !HL7a]PB  
appropriation 拨款；拨用；拨付 B:)9hF?o@  
appropriation account 拨款帐目 .MMFN}1O  
Appropriation Bill 拨款法案 \%=\_"^?  
appropriation-in-aid system 补助拨款办法 jZS6f*$  
approved assets 核准资产 ! lgsV..R  
approved basket stock 认可一篮子证券 FGu:8`c9  
approved budget 核准预算 _Xd,aLoo  
approved charitable donation 认可慈善捐款 }9t$Cs%  
approved charitable institution 认可慈善机构 br+{23&1R#  
approved currency 核准货币；认可货币 ibex:W^  
approved estimates 核准预算 UvRa7[<y%%  
approved estimates of expenditure 核准开支预算 9kL'"0c  
approved overseas insurer 核准海外保险人 2Ch!LS:+  
approved overseas trust company 核准海外信托公司 X0J@c "%0  
approved pooled investment fund 核准汇集投资基金 S*Scf~Qp  
approved provident fund scheme 认可公积金计划 AZt~ \qf  
approved provision 核准拨款 ?JDZDPVJ)  
approved redeemable share 核准可赎回股份 m `~/]QQ  
approved regional stock 认可地区性证券 -}@3 ,G  
approved retirement scheme 认可退休金计划 048BQ  
approved subordinated loan 核准附属贷款 xi8RE
@gm  
arbitrage 套戥；套汇；套利 qlD+[`=b  
arbitrageur 套戥者；套汇者 F=yrqRS=  
arbitrary amount 临时款项 |Y|{9Osus  
arrangement 措施；安排；协定 #K'3`dpL  
arrears 欠款 @FIR9XJ  
arrears of pay 欠付薪酬 lb5Y$ZC  
arrears of revenue 逾期未收税款；逾期未收的帐项 xz[a3In+  
articles of association 组织章程；组织细则；组织章程细则 0*YLFqN  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 >/nS<y>  
ascertainment of profit 确定利润 Kc_QxON4  
"Asia Clear" “亚洲结算系统”