[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 )F 6#n&2  
allotment notice 股份配售通知；配股通知 #5O'XH5_  
allotment of shares 股份分配 th8f  
allowable 可获宽免；免税的 z<rdxn,9  
allowable business loss 可扣除的营业亏损 ~,yHE3B\G  
allowable expenses 可扣税的支出 =9n$at$l@  
allowance 免税额；津贴；备抵；准备金 +uW$/_Y$  
allowance for debts 债项的免税额 i%H_ua  
allowance for depreciation by wear and tear 耗损折旧免税额 sChMIbq!Av  
allowance for funeral expenses 殡殓费的免税额 /h%<e  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 L1*P<Cb  
allowance for repairs and outgoings 修葺及支出方面的免税额 
U7J0&  
allowance to debtor 给债务人的津贴 9}kN9u  
alteration of capital 资本更改 !_s|h@  
alternate trustee 候补受托人 w\=zTHo88  
amalgamation 合并 i](,
s.  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 yyh L]Uq"=  
ambit of charges 征税范围；收费范围 %*P59%  
amended valuation 经修订的估值 }[Uh4k8P  
American Commodities Exchange 美国商品交易所 ME~ga,|K  
American Express Bank Limited 美国运通银行 HyXw^ +tsj  
American Stock Exchange 美国证券交易所 H V<|eL #  
amortization 摊销 2}]6~i  
amount due from banks 存放银行同业的款项 4vTO  #F  
amount due from banks abroad 存放海外银行同业的款项 ` 1DJwe2  
amount due from holding companies 控股公司欠款 _:0<]<x?  
amount due from local banks 存放本港银行同业的款项 *=dFTd"#  
amount due to banks 银行同业的存款 wXDF7tJh  
amount due to banks abroad 海外银行同业的存款 ?ECmPS1  
amount due to holding companies 控股公司存款 y|q4d( P.  
amount due to local banks 本港银行同业的存款 -@i)2J_WP  
amount due to outport banks 外埠银行同业的存款 qAm$yfYs`  
amount for note issue 发行纸币的款额 C. s{&  
amount of bond 担保契据的款额 tx&>Eo  
amount of consideration 代价款额 (w]w 2&YD  
amount of contribution 供款数额 :w(J=0Lt  
amount of indebtedness 负债款额 @B ~![l  
amount of principal of the loan 贷款本金额 -2|D( sO  
amount of rates chargeable 应征差饷数额 zB\g'F/  
amount of share capital 股本额 %f\{ ]  
amount of sums assured 承保款额 $-"AMZ899  
amount of variation 变动幅度 (.P;VH9R\  
amount of vote 拨款数额 HKq 2X4J$  
amount payable 应付款额
Ri4_zb  
amount receivable 应收款额 %0INtq  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 MLY19;e  
analysis 分析 }p}i_'%  
ancillary risk 附属风险 rMSB|*
_  
annual account 周年帐目；周年帐目报表；年度决算；年结 rui}a=rs  
annual accounting date 年结日期 #`:s:bwM:  
annual allowance 每年免税额；年积金；年度津贴；年津 L@ S"c (  
annual balance 年度余额 UA{sUj+?  
annual disposable income 每年可动用收入 - t4"BD  
annual estimates 周年预算 rfYu8-  
annual fee 年费 w(r$n|Ks9  
annual general meeting 周年大会 yk#yrxM
 
annual growth rate 年增率；每年增长率 +@]1!|@(  
annual long-term supplement 长期个案每年补助金 |`s}PcV  
annual pensionable emolument 可供计算退休金的年薪 (U2G"  
annual report 年报 n0U^gsD4J  
Annual Report on the Consumer Price Index 《消费物价指数年报》 Y_>
z"T  
annual return 周年报表；周年申报表；每年报税表格 xj{X#[q):  
Annual Return Rules 《周年报表规则》 dJ?VN!B0  
annual review of consumer prices 每年消费物价回顾 _@;2h`q ?  
annual roll-forward basis 逐年延展方式 I"Ji_
4QV  
annual salary 年薪 ' F`*(\#  
annual statement 年度报表；年度决算表 0NfO|l7P  
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 `NXyzT`:K  
annuitant 年金受益人 )&+_T+\  
annuity 年金 o}v #Df  
annuity contract 年金合约 X~0l1 @!  
annuity on human life 人寿年金 vKAHf;1  
antecedent debt 先前的债项 nX5*pTfjL3  
ante-dated cheque 倒填日期支票 @5 kKMz  
anticipated expenditure 预期开支 fj0+a0h  
anticipated net profit 预期纯利 ,p1 (0i  
anticipated revenue 预期收入 U`F ybP2R~  
anti-inflation measure 反通货膨胀措施 E2(;R!ML#  
anti-inflationary stance 反通货膨胀立场 98Srn63O  
apparent deficit 表面赤字 Ou2 H~3^PL  
apparent financial solvency 表面偿债能力 _I~TpH^1K  
apparent partner 表面合伙人  eno*JK  
application for personal assessment 个人入息课税申请书 }Bc'(2A;,  
application of fund 资金应用 a[";K,  
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 dtA- 4Ndm  
appointed actuary 委任精算师 tyP-J4J  
appointed auditor 委任核数师；委任审计师 6xdu}l=%  
appointed trustee 委任的受托人 { N)\It  
appointer 委任人 >]:R{1h  
apportioned pro rata 按比例分摊 :FG}k Y  
apportionment 分配；分摊 gywI@QD%#  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 vlyq2>TfR  
apportionment formula 分摊方程式 6$ IXER  
apportionment of estate duty 遗产税的分摊 ~(aq3ngo.  
appraisal 估价；评估 Zt lS*id_  
appreciable growth 可观增长 e7,iO#@:m  
appreciable impact 显着影响 d/Py,  
appreciable increase 可观增长 MF 5w.@62X  
appreciation 增值；升值 y{u6t 3  
appreciation against other currencies 相对其他货币升值 <$ ?:|  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 4c2P%X( C  
appreciation tax 增值税 NnHwk)'  
appropriation 拨款；拨用；拨付 f
EVuH]  
appropriation account 拨款帐目 zNE!m: s  
Appropriation Bill 拨款法案 q{U -kuui  
appropriation-in-aid system 补助拨款办法 3BY/&'oX  
approved assets 核准资产 H5&>Eny  
approved basket stock 认可一篮子证券 I,YGm  
approved budget 核准预算 P?9CBhN  
approved charitable donation 认可慈善捐款 ]VwAHT&je  
approved charitable institution 认可慈善机构 \W=  
approved currency 核准货币；认可货币 ~%<PEl|  
approved estimates 核准预算 l g8~` 96  
approved estimates of expenditure 核准开支预算 Ku&(+e  
approved overseas insurer 核准海外保险人 <ht>>  
approved overseas trust company 核准海外信托公司 T{)!>)  
approved pooled investment fund 核准汇集投资基金 an5Ss@<4AA  
approved provident fund scheme 认可公积金计划 s{s0#g  
approved provision 核准拨款 7PQedZ<\  
approved redeemable share 核准可赎回股份 yLDHJ}R  
approved regional stock 认可地区性证券 ;euWpE;E\#  
approved retirement scheme 认可退休金计划 PU'v o4  
approved subordinated loan 核准附属贷款 fLD9RZ8_  
arbitrage 套戥；套汇；套利 Qb(
CH  
arbitrageur 套戥者；套汇者 Xrz0ch  
arbitrary amount 临时款项 %1=W#jz  
arrangement 措施；安排；协定 y:,{U*49  
arrears 欠款
ItRGq  
arrears of pay 欠付薪酬 3/[=  
arrears of revenue 逾期未收税款；逾期未收的帐项 )j9FB  
articles of association 组织章程；组织细则；组织章程细则 M}n
alr+#  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 >^Y9p~  
ascertainment of profit 确定利润 Fj]S8wI  
"Asia Clear" “亚洲结算系统”