[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 9~I\Wj B "  
allotment notice 股份配售通知；配股通知 p<?~~7V  
allotment of shares 股份分配 l<<0:
~+q  
allowable 可获宽免；免税的 nS"K dPM  
allowable business loss 可扣除的营业亏损 ,*Y*ov23aQ  
allowable expenses 可扣税的支出 Nt,)5_K <  
allowance 免税额；津贴；备抵；准备金 H"WkZX  
allowance for debts 债项的免税额 H[@uE*W  
allowance for depreciation by wear and tear 耗损折旧免税额 F8Z<JcOI  
allowance for funeral expenses 殡殓费的免税额 okoD26tK  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 ( t#w@<  
allowance for repairs and outgoings 修葺及支出方面的免税额 ,w; ~R4x  
allowance to debtor 给债务人的津贴 iN8?~T}w  
alteration of capital 资本更改 Q2cF++Q1  
alternate trustee 候补受托人 bIT OA  
amalgamation 合并 JiEcPii  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 #B8`qFpQC  
ambit of charges 征税范围；收费范围 T#6']D  
amended valuation 经修订的估值 DalQ.  
American Commodities Exchange 美国商品交易所 Jy@cMq2  
American Express Bank Limited 美国运通银行 wXPNfV<(2  
American Stock Exchange 美国证券交易所 v:B_%-GfOA  
amortization 摊销 [&| Le;h  
amount due from banks 存放银行同业的款项 0bQaXxt|p  
amount due from banks abroad 存放海外银行同业的款项 qF`;xa%,}  
amount due from holding companies 控股公司欠款 N~{0QewMI'  
amount due from local banks 存放本港银行同业的款项 il<D e]G  
amount due to banks 银行同业的存款 Wy@Z)z?  
amount due to banks abroad 海外银行同业的存款 /D`M?nD7  
amount due to holding companies 控股公司存款 T~cq=i|O  
amount due to local banks 本港银行同业的存款 p^Ca-+R3  
amount due to outport banks 外埠银行同业的存款 2`+
?s  
amount for note issue 发行纸币的款额 hE\,4c1  
amount of bond 担保契据的款额 V]L$
`7G  
amount of consideration 代价款额 8A"[n>931  
amount of contribution 供款数额 t;Jt
+k~  
amount of indebtedness 负债款额 9Re605xQ6  
amount of principal of the loan 贷款本金额 m?'5*\(ST  
amount of rates chargeable 应征差饷数额 `]\4yTd  
amount of share capital 股本额 QtJe){(z+  
amount of sums assured 承保款额 Jc~^32  
amount of variation 变动幅度 ?=jmyDXH!  
amount of vote 拨款数额 F +*>q  
amount payable 应付款额 Qc;`nck  
amount receivable 应收款额 _DMj)enH"  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 0t}=F4@&a  
analysis 分析 $;>,  
ancillary risk 附属风险 5 usfyY]z  
annual account 周年帐目；周年帐目报表；年度决算；年结 &UP@Sr0D7  
annual accounting date 年结日期 , M/-lW  
annual allowance 每年免税额；年积金；年度津贴；年津 {*~aVw {k  
annual balance 年度余额 Vx
jEKc  
annual disposable income 每年可动用收入 +'>N]|Z  
annual estimates 周年预算 THJ KuWy  
annual fee 年费 to[EA6J8l  
annual general meeting 周年大会 HQ7-,!XO  
annual growth rate 年增率；每年增长率 jPPaL]  
annual long-term supplement 长期个案每年补助金 "sz LTC]*6  
annual pensionable emolument 可供计算退休金的年薪 G\Hck=P[$3  
annual report 年报 /4#.qq0\{c  
Annual Report on the Consumer Price Index 《消费物价指数年报》 (6u<w#u  
annual return 周年报表；周年申报表；每年报税表格 G( JvAe]r  
Annual Return Rules 《周年报表规则》 CWE jX-  
annual review of consumer prices 每年消费物价回顾 'Vy$d<@s[  
annual roll-forward basis 逐年延展方式 `PSr64h
:D  
annual salary 年薪 4v3
y3  
annual statement 年度报表；年度决算表 &_,^OE}K_:  
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 UL;d H  
annuitant 年金受益人 _8\Uukm  
annuity 年金 \9Itu(<f  
annuity contract 年金合约 I m_y
Y  
annuity on human life 人寿年金 Z{chAg\
 
antecedent debt 先前的债项 [4kx59J3b  
ante-dated cheque 倒填日期支票 2c5>0f  
anticipated expenditure 预期开支 QoDWR5*^D  
anticipated net profit 预期纯利 ]SBv3Q0D7  
anticipated revenue 预期收入 &w2
.b:HF  
anti-inflation measure 反通货膨胀措施 9Vzk:zOT  
anti-inflationary stance 反通货膨胀立场 U'
";  
apparent deficit 表面赤字 zVxiCyU  
apparent financial solvency 表面偿债能力 ~Az20RrK)  
apparent partner 表面合伙人 u~LisZ&tP  
application for personal assessment 个人入息课税申请书 ?Y )
Qy,  
application of fund 资金应用 X_HR$il  
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 H b]   
appointed actuary 委任精算师 5Ag]1k{  
appointed auditor 委任核数师；委任审计师 9`dQ7z.8t  
appointed trustee 委任的受托人 rMe`HM@  
appointer 委任人 `!qWHm6I*  
apportioned pro rata 按比例分摊 $Y$!nPO  
apportionment 分配；分摊 m{pL< g^M  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 uFSgjWJ#~  
apportionment formula 分摊方程式 ,U>g L
TS  
apportionment of estate duty 遗产税的分摊 8
f,jC+(  
appraisal 估价；评估 GJ%It.  
appreciable growth 可观增长 "uGJ\  
appreciable impact 显着影响 &wNN| fH  
appreciable increase 可观增长 +/\.%S/  
appreciation 增值；升值 kC|tv{g#>  
appreciation against other currencies 相对其他货币升值 K_]LK  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 !\y_ik  
appreciation tax 增值税 lxbbyy25  
appropriation 拨款；拨用；拨付 \5s!lv*&  
appropriation account 拨款帐目 '
AeU  
Appropriation Bill 拨款法案 i`2Q;Az_P6  
appropriation-in-aid system 补助拨款办法 SnQ $  
approved assets 核准资产 %|SbZ)gcQ  
approved basket stock 认可一篮子证券 g/`i:=  
approved budget 核准预算 AKa{C f  
approved charitable donation 认可慈善捐款 SjlkKulMF  
approved charitable institution 认可慈善机构 8Y5* 1E*  
approved currency 核准货币；认可货币 &`@,mUi{Ac  
approved estimates 核准预算 Ma-^
o<{  
approved estimates of expenditure 核准开支预算 'G-VhvMv  
approved overseas insurer 核准海外保险人 CFul_qZ/e  
approved overseas trust company 核准海外信托公司
ywq{9)vq  
approved pooled investment fund 核准汇集投资基金 jf/;`br  
approved provident fund scheme 认可公积金计划 U%gP2]t%cs  
approved provision 核准拨款 px4Z  
approved redeemable share 核准可赎回股份 S`0@fieOf  
approved regional stock 认可地区性证券 r2""p  
approved retirement scheme 认可退休金计划 bI]1!bi]i  
approved subordinated loan 核准附属贷款 xBB:b\  
arbitrage 套戥；套汇；套利 ]PUyX8'~  
arbitrageur 套戥者；套汇者 M_9|YjwS  
arbitrary amount 临时款项 IFG`  
arrangement 措施；安排；协定 QREIr |q'  
arrears 欠款 CX
UNdB  
arrears of pay 欠付薪酬 K<|b>PI.s  
arrears of revenue 逾期未收税款；逾期未收的帐项 mXhr: e  
articles of association 组织章程；组织细则；组织章程细则 zc/S  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 K\?vTgc(  
ascertainment of profit 确定利润 ?)]sfJG  
"Asia Clear" “亚洲结算系统”