[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 3Y &d=  
allotment notice 股份配售通知；配股通知 HhpDR  
allotment of shares 股份分配 JO;Uus{?  
allowable 可获宽免；免税的 /NlGFO*Z  
allowable business loss 可扣除的营业亏损 /\Ef%@  
allowable expenses 可扣税的支出 P'2Qen*  
allowance 免税额；津贴；备抵；准备金 99S^f:t  
allowance for debts 债项的免税额 Y}/-C3)  
allowance for depreciation by wear and tear 耗损折旧免税额 OnK4] S5  
allowance for funeral expenses 殡殓费的免税额 FtZ ?C@1/  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 Ei|\3Kx  
allowance for repairs and outgoings 修葺及支出方面的免税额 yZRzIb_  
allowance to debtor 给债务人的津贴 ?0SEMmp`H  
alteration of capital 资本更改 R@0R`Zs  
alternate trustee 候补受托人 g*Ph
v|kI  
amalgamation 合并 O}P`P'Y|'  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 OPi

0~s  
ambit of charges 征税范围；收费范围 `gJ(0#ac  
amended valuation 经修订的估值
Gq6*SaTk  
American Commodities Exchange 美国商品交易所 \8 ":]EU  
American Express Bank Limited 美国运通银行 Kgv T"s.  
American Stock Exchange 美国证券交易所 O=lzT~G| 4  
amortization 摊销 %RVZD# zr  
amount due from banks 存放银行同业的款项 :+Z%; Dc  
amount due from banks abroad 存放海外银行同业的款项 S 5U;#H  
amount due from holding companies 控股公司欠款 ebq4g387X  
amount due from local banks 存放本港银行同业的款项 }#J/fa9 !  
amount due to banks 银行同业的存款 :A
l!1BJQ
 
amount due to banks abroad 海外银行同业的存款 2|,VqVb  
amount due to holding companies 控股公司存款 u y+pP!<  
amount due to local banks 本港银行同业的存款 dveiQ  
amount due to outport banks 外埠银行同业的存款 ZG:{[sT  
amount for note issue 发行纸币的款额 I|OoRq  
amount of bond 担保契据的款额 j+!v}*I![  
amount of consideration 代价款额 G)YcJv7  
amount of contribution 供款数额 @c#(.=  
amount of indebtedness 负债款额 B1gR5p0  
amount of principal of the loan 贷款本金额 @L`jk+Y0vF  
amount of rates chargeable 应征差饷数额 >sF)BoLc  
amount of share capital 股本额 b'y%n  
amount of sums assured 承保款额 lFkR=!?=  
amount of variation 变动幅度 ~>G^=0LT  
amount of vote 拨款数额 jylD6 IT  
amount payable 应付款额 :DNjhZ  
amount receivable 应收款额 vIvIfE  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 Y@v>FlqI{  
analysis 分析 1cDF!X]  
ancillary risk 附属风险 Q
/?$x*\>  
annual account 周年帐目；周年帐目报表；年度决算；年结 -/4P3SG/
 
annual accounting date 年结日期 C^){.UGmJ  
annual allowance 每年免税额；年积金；年度津贴；年津 I'Hf{Erw  
annual balance 年度余额 #G3<7PK  
annual disposable income 每年可动用收入 ta0|^KAA  
annual estimates 周年预算 k'YTpO  
annual fee 年费 3R/bz0 V>  
annual general meeting 周年大会 fJ\[*5eiS  
annual growth rate 年增率；每年增长率 vI?, 47Hj+  
annual long-term supplement 长期个案每年补助金 f^e)O$N9]  
annual pensionable emolument 可供计算退休金的年薪 y} '@R$  
annual report 年报 l}h!B_P'  
Annual Report on the Consumer Price Index 《消费物价指数年报》 dQvcXl]  
annual return 周年报表；周年申报表；每年报税表格 [Pp'Ye~K@c  
Annual Return Rules 《周年报表规则》 8|^7ai[am  
annual review of consumer prices 每年消费物价回顾 m~|40)   
annual roll-forward basis 逐年延展方式 GY*p?k<i  
annual salary 年薪 @iiT
<
 
annual statement 年度报表；年度决算表 _aphkeqd  
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 \wZe] G%S  
annuitant 年金受益人 +3gp%`c4  
annuity 年金 ^q&x7Kv%  
annuity contract 年金合约 Y2Tt Y;  
annuity on human life 人寿年金 :0/7,i  
antecedent debt 先前的债项 o-\[,}T)M  
ante-dated cheque 倒填日期支票 UG^q9 :t  
anticipated expenditure 预期开支 Iv *<La  
anticipated net profit 预期纯利 9
sP0
D  
anticipated revenue 预期收入 VTM/hJmwJ  
anti-inflation measure 反通货膨胀措施 gUlo]!$  
anti-inflationary stance 反通货膨胀立场 aXVFc5C\  
apparent deficit 表面赤字 zA 3_Lx!  
apparent financial solvency 表面偿债能力 1 zZlC#V  
apparent partner 表面合伙人 [0of1eCSl  
application for personal assessment 个人入息课税申请书 ?< />Z)
  
application of fund 资金应用 W^Yxn y  
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 7$b1<.WX  
appointed actuary 委任精算师 #E?4E1bnB  
appointed auditor 委任核数师；委任审计师 siaG'%@*r  
appointed trustee 委任的受托人 ' QG?nu  
appointer 委任人 R-:2HRaA  
apportioned pro rata 按比例分摊 s7<AfaJPF  
apportionment 分配；分摊 /z!%d%"  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 F2WKd1U  
apportionment formula 分摊方程式 sK{e*[I>W  
apportionment of estate duty 遗产税的分摊 dM5-;  
appraisal 估价；评估 8}[).d160  
appreciable growth 可观增长 s%S  
appreciable impact 显着影响 Y73C5.dNcE  
appreciable increase 可观增长 r$1Qf}J3=  
appreciation 增值；升值 s1rCpzK0  
appreciation against other currencies 相对其他货币升值 $`c:&  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 j.Hf/vi`z  
appreciation tax 增值税 hM{bavd  
appropriation 拨款；拨用；拨付 NUZl`fu1Z4  
appropriation account 拨款帐目 9p/Bh$vJ  
Appropriation Bill 拨款法案 . vV|hSc  
appropriation-in-aid system 补助拨款办法 -~0^P,yQ  
approved assets 核准资产 S!UaH>Rh  
approved basket stock 认可一篮子证券 7r!x1  
approved budget 核准预算 2HdC |$_+  
approved charitable donation 认可慈善捐款 bsX[UF
  
approved charitable institution 认可慈善机构 ,hVli/   
approved currency 核准货币；认可货币 zdYjF|  
approved estimates 核准预算 :]KAkhFkbb  
approved estimates of expenditure 核准开支预算 |N2#I
tBbW  
approved overseas insurer 核准海外保险人 tc! #wd+u  
approved overseas trust company 核准海外信托公司 NJ<F>3  
approved pooled investment fund 核准汇集投资基金
o4X{L`m  
approved provident fund scheme 认可公积金计划 vgPCQO([  
approved provision 核准拨款 ~a:  
approved redeemable share 核准可赎回股份 E fDH6  
approved regional stock 认可地区性证券 Nc`L;CP  
approved retirement scheme 认可退休金计划 /7kC<  
approved subordinated loan 核准附属贷款 TDh5lI
 
arbitrage 套戥；套汇；套利 V&5wRz+`W  
arbitrageur 套戥者；套汇者 yA
t^;  
arbitrary amount 临时款项 f8~_E  
arrangement 措施；安排；协定 siI;"?  
arrears 欠款 XTyxr  
arrears of pay 欠付薪酬 KPF1cJ2N  
arrears of revenue 逾期未收税款；逾期未收的帐项 !zo{tI19  
articles of association 组织章程；组织细则；组织章程细则 2ESo2  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 ]DcFySyv  
ascertainment of profit 确定利润 vzM^$V  
"Asia Clear" “亚洲结算系统”