[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 jE2}p-2Q0  
allotment notice 股份配售通知；配股通知 )!BsF'uVQ  
allotment of shares 股份分配 GB7/x*u   
allowable 可获宽免；免税的 8flOq"uK^  
allowable business loss 可扣除的营业亏损 *J|(jdu7  
allowable expenses 可扣税的支出 nC1zzFFJ  
allowance 免税额；津贴；备抵；准备金 <^?1uzxH8A  
allowance for debts 债项的免税额 RoGwK*j0+  
allowance for depreciation by wear and tear 耗损折旧免税额 v"& pQ  
allowance for funeral expenses 殡殓费的免税额 <S75($  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 aUHcYc\u  
allowance for repairs and outgoings 修葺及支出方面的免税额 ao_4mSB  
allowance to debtor 给债务人的津贴 }Z-Z|G)#  
alteration of capital 资本更改 !TM*o+;  
alternate trustee 候补受托人 I pzJ#  
amalgamation 合并 !~]<$WZV  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 5q9s,r_  
ambit of charges 征税范围；收费范围 Fs_]RfG  
amended valuation 经修订的估值 L"jY+{oLIJ  
American Commodities Exchange 美国商品交易所 u9+kLepOT  
American Express Bank Limited 美国运通银行 BVsD( @lX  
American Stock Exchange 美国证券交易所 1NQbl+w#I  
amortization 摊销 v3d&*I  
amount due from banks 存放银行同业的款项 \s"U{N-  
amount due from banks abroad 存放海外银行同业的款项 YOr:sb  
amount due from holding companies 控股公司欠款 zmj"fN{\  
amount due from local banks 存放本港银行同业的款项 @Jm7^;9/  
amount due to banks 银行同业的存款 ;V^pL((5J  
amount due to banks abroad 海外银行同业的存款 ;W>Cqg=  
amount due to holding companies 控股公司存款 .MQ^
(  
amount due to local banks 本港银行同业的存款 hpTDxh'?$C  
amount due to outport banks 外埠银行同业的存款 7>iU1zy  
amount for note issue 发行纸币的款额 jHN +5=l  
amount of bond 担保契据的款额 sJwyj D$b  
amount of consideration 代价款额 zDhB{3-Q1{  
amount of contribution 供款数额 e:H26SW  
amount of indebtedness 负债款额 J^R=dT!  
amount of principal of the loan 贷款本金额 nOx4<Wk&  
amount of rates chargeable 应征差饷数额 4P^6oh0"  
amount of share capital 股本额 F   
amount of sums assured 承保款额 jls-@Wl  
amount of variation 变动幅度 -7J|
l  
amount of vote 拨款数额 2(5ebe[
 
amount payable 应付款额 8k q5ud  
amount receivable 应收款额 s,#>m*Rh  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所  |@NiW\O  
analysis 分析 kmzH'wktt  
ancillary risk 附属风险 s .W dxh  
annual account 周年帐目；周年帐目报表；年度决算；年结 W>-Et7&2  
annual accounting date 年结日期 v8AS=sY4r  
annual allowance 每年免税额；年积金；年度津贴；年津 F}Vr:~  
annual balance 年度余额 9zYVC[o  
annual disposable income 每年可动用收入 4_Dp+
^JF  
annual estimates 周年预算 ][}0#'/mV  
annual fee 年费 241*
!  
annual general meeting 周年大会 iq( )8nxi  
annual growth rate 年增率；每年增长率 y.KO :P?5{  
annual long-term supplement 长期个案每年补助金 )95f*wte  
annual pensionable emolument 可供计算退休金的年薪 Y0eE-5F,  
annual report 年报 V#VN%{  
Annual Report on the Consumer Price Index 《消费物价指数年报》 87hq{tTs]  
annual return 周年报表；周年申报表；每年报税表格 cGjPxG;  
Annual Return Rules 《周年报表规则》  {o(j^@  
annual review of consumer prices 每年消费物价回顾 F:x [  
annual roll-forward basis 逐年延展方式 dOa%9[  
annual salary 年薪 : ]C~gc  
annual statement 年度报表；年度决算表 (vT+IZEI  
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 >EY3/Go>  
annuitant 年金受益人 D!7`CH+  
annuity 年金 A}eOFu`  
annuity contract 年金合约 Sa2>`
":d  
annuity on human life 人寿年金 )"Ztlhs`#  
antecedent debt 先前的债项 I`NjqyTW  
ante-dated cheque 倒填日期支票 U&O: _>~  
anticipated expenditure 预期开支 )1X#*mCxk  
anticipated net profit 预期纯利 E>l~-PaZY  
anticipated revenue 预期收入 /?SLdW  
anti-inflation measure 反通货膨胀措施 t!RiUZAo  
anti-inflationary stance 反通货膨胀立场 N7e"@Ic  
apparent deficit 表面赤字 1GzAG;UUo6  
apparent financial solvency 表面偿债能力 Ub6jxib  
apparent partner 表面合伙人 ;!yQ  
application for personal assessment 个人入息课税申请书 m*JaXa  
application of fund 资金应用 Hh+  2mkg  
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 AK@9?_D  
appointed actuary 委任精算师 SL5Ai/X0N  
appointed auditor 委任核数师；委任审计师 X&kp;W  
appointed trustee 委任的受托人 om1e Qp0N  
appointer 委任人 K6R.@BMN  
apportioned pro rata 按比例分摊 FSND>\>  
apportionment 分配；分摊 
EFz&N\2  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 ]\
|VpIg  
apportionment formula 分摊方程式 #\ =FO>  
apportionment of estate duty 遗产税的分摊 nr<4M0tIp  
appraisal 估价；评估 M3.do^ss  
appreciable growth 可观增长 FJMrs[  
appreciable impact 显着影响 wb0L.'jyR)  
appreciable increase 可观增长 V:joFRH9  
appreciation 增值；升值 7 qS""f7  
appreciation against other currencies 相对其他货币升值 =i[\-  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 a|X a3E  
appreciation tax 增值税 GWfL  
appropriation 拨款；拨用；拨付 5 sX+~Q  
appropriation account 拨款帐目 Hm*/C4B`  
Appropriation Bill 拨款法案 uA<
n  
appropriation-in-aid system 补助拨款办法 DMOMh#[  
approved assets 核准资产 *WuID2cOI  
approved basket stock 认可一篮子证券 mHRiugb!  
approved budget 核准预算 7j-4TY~  
approved charitable donation 认可慈善捐款 E 7{U|\  
approved charitable institution 认可慈善机构 q#%xro>m  
approved currency 核准货币；认可货币 m^zUmrj[  
approved estimates 核准预算 NCDvobYJ  
approved estimates of expenditure 核准开支预算 |!4K!_y  
approved overseas insurer 核准海外保险人 [TmIVQ!B  
approved overseas trust company 核准海外信托公司 p>huRp^w  
approved pooled investment fund 核准汇集投资基金 %%[LKSTb  
approved provident fund scheme 认可公积金计划 r8RoE`/T  
approved provision 核准拨款 DW[N|-
L  
approved redeemable share 核准可赎回股份 #"G]ke1l$  
approved regional stock 认可地区性证券 ~nay"g:  
approved retirement scheme 认可退休金计划 'd9INz.  
approved subordinated loan 核准附属贷款 %xI p5h]  
arbitrage 套戥；套汇；套利 $|@ (  
arbitrageur 套戥者；套汇者 xA$XT[D  
arbitrary amount 临时款项 cPlZXf  
arrangement 措施；安排；协定 'DCTc&J['  
arrears 欠款 3ca (i/c  
arrears of pay 欠付薪酬 {ttysQ-  
arrears of revenue 逾期未收税款；逾期未收的帐项 A PEE~  
articles of association 组织章程；组织细则；组织章程细则 C&
(N I  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 (,0(   
ascertainment of profit 确定利润 9dx/hFA  
"Asia Clear" “亚洲结算系统”