[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 tNi>TkC}`  
allotment notice 股份配售通知；配股通知 E[]5Od5#  
allotment of shares 股份分配 #hZ$;1.  
allowable 可获宽免；免税的 _{Kmj,q  
allowable business loss 可扣除的营业亏损 "d_wu#fO)  
allowable expenses 可扣税的支出 8Y?M:^f~  
allowance 免税额；津贴；备抵；准备金 ?FQ#I~'<  
allowance for debts 债项的免税额 !mmMAsd,  
allowance for depreciation by wear and tear 耗损折旧免税额 {ar qcILr  
allowance for funeral expenses 殡殓费的免税额 "+F'WCJ-(*  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 "<!U  
allowance for repairs and outgoings 修葺及支出方面的免税额 <W"W13*j!  
allowance to debtor 给债务人的津贴 50^ux:Uv+N  
alteration of capital 资本更改 T }}2J/sj  
alternate trustee 候补受托人 g"!(@]L!@  
amalgamation 合并
7MK X`S  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 f~`=I NrU  
ambit of charges 征税范围；收费范围 faDSyBLo  
amended valuation 经修订的估值 YX0ysE*V:&  
American Commodities Exchange 美国商品交易所 4+RR`I8$Ge  
American Express Bank Limited 美国运通银行 )D, KG_7l  
American Stock Exchange 美国证券交易所 m+TAaK  
amortization 摊销 :aesG7=O  
amount due from banks 存放银行同业的款项 %=`JWLLG  
amount due from banks abroad 存放海外银行同业的款项 +WH\,E  
amount due from holding companies 控股公司欠款 %=^/^[D  
amount due from local banks 存放本港银行同业的款项 iVXt@[  
amount due to banks 银行同业的存款 HC%Hbc~S_Q  
amount due to banks abroad 海外银行同业的存款 Z7;V}[wie  
amount due to holding companies 控股公司存款 &|/_"*uM  
amount due to local banks 本港银行同业的存款 \CL8~  
amount due to outport banks 外埠银行同业的存款 4ba*Nc*Yc  
amount for note issue 发行纸币的款额 pH1!6X  
amount of bond 担保契据的款额 g^'h4qOa  
amount of consideration 代价款额 9P?
0D  
amount of contribution 供款数额 f!9i6  
amount of indebtedness 负债款额 h.jJAVPi  
amount of principal of the loan 贷款本金额 52 w@.]  
amount of rates chargeable 应征差饷数额 s^wm2/Yw  
amount of share capital 股本额 9L=mS  
amount of sums assured 承保款额 B*(]T|ff<  
amount of variation 变动幅度 N~ v 6K}`}  
amount of vote 拨款数额 B>,eHXW  
amount payable 应付款额 <RGH+4LF  
amount receivable 应收款额 6hxZ5&;(*  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 Hr|f(9xA  
analysis 分析 6Y9N=\`  
ancillary risk 附属风险 Nd~B$venh  
annual account 周年帐目；周年帐目报表；年度决算；年结 zBF~:Uc`B  
annual accounting date 年结日期 j/ 5  
annual allowance 每年免税额；年积金；年度津贴；年津 RY , <*  
annual balance 年度余额 DXs an  
annual disposable income 每年可动用收入 cb}"giXQTB  
annual estimates 周年预算 e97G]XLR  
annual fee 年费 p5G'})x  
annual general meeting 周年大会 Ar`+x5  
annual growth rate 年增率；每年增长率 9`tK9  
annual long-term supplement 长期个案每年补助金 H+v&4}f  
annual pensionable emolument 可供计算退休金的年薪 ; qshd'?*  
annual report 年报 aZFpt/.d  
Annual Report on the Consumer Price Index 《消费物价指数年报》 o?`FjZ6;x  
annual return 周年报表；周年申报表；每年报税表格
"4N&T#  
Annual Return Rules 《周年报表规则》 6d-\+t8  
annual review of consumer prices 每年消费物价回顾 _olQ;{ U:  
annual roll-forward basis 逐年延展方式 #-/W?kD  
annual salary 年薪 iQ'*QbP'Z  
annual statement 年度报表；年度决算表 =)a24PDG  
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 LOh2eZ"
n  
annuitant 年金受益人 .WSyL  
annuity 年金 PTQ#8(_,  
annuity contract 年金合约 ^P)f]GQx  
annuity on human life 人寿年金 K d&/9<{>  
antecedent debt 先前的债项 DB'v7 Ij0  
ante-dated cheque 倒填日期支票  ;
Shu  
anticipated expenditure 预期开支 b9bIvjm_  
anticipated net profit 预期纯利 Rs%`6et}\  
anticipated revenue 预期收入 YvR bM  
anti-inflation measure 反通货膨胀措施 ]}2)U  
anti-inflationary stance 反通货膨胀立场 /0s1;?  
apparent deficit 表面赤字 zF1!a  
apparent financial solvency 表面偿债能力 9/ <3mF@E  
apparent partner 表面合伙人 A_xC@$1e<  
application for personal assessment 个人入息课税申请书 E/;t6&6  
application of fund 资金应用 ^HKXm#vAB  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 @@65t'3S  
appointed actuary 委任精算师 u`pTFy  
appointed auditor 委任核数师；委任审计师 jLAEHEs  
appointed trustee 委任的受托人 u47<J?!Q  
appointer 委任人 ~6G `k^!  
apportioned pro rata 按比例分摊 As:O|!F  
apportionment 分配；分摊 Iy<>-e"|  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 UP
~28%>X  
apportionment formula 分摊方程式 0SQ!lr  
apportionment of estate duty 遗产税的分摊 Q6h+.  
appraisal 估价；评估 ?uWUs )9  
appreciable growth 可观增长 PX:#+ bq1  
appreciable impact 显着影响 b8mH.g&l  
appreciable increase 可观增长 {}O~
tf_  
appreciation 增值；升值 fvu{(Tb  
appreciation against other currencies 相对其他货币升值 l_I)d7  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 F/5&:e?( )  
appreciation tax 增值税 &g`&#IRz  
appropriation 拨款；拨用；拨付 t {md&k4  
appropriation account 拨款帐目 f ,F X# _4  
Appropriation Bill 拨款法案 @8d 3  
appropriation-in-aid system 补助拨款办法 f ULt4  
approved assets 核准资产 vFPY|Vzh  
approved basket stock 认可一篮子证券 EVmBLH-a  
approved budget 核准预算 x#1Fi$.  
approved charitable donation 认可慈善捐款 ejN/U{)jK'  
approved charitable institution 认可慈善机构 oC0ndp~+&  
approved currency 核准货币；认可货币 Uh}PB3WZ  
approved estimates 核准预算 ?q h-#,O9B  
approved estimates of expenditure 核准开支预算 ?cU,%<r  
approved overseas insurer 核准海外保险人 atuqo3  
approved overseas trust company 核准海外信托公司 w~lH2U'k}  
approved pooled investment fund 核准汇集投资基金 Jf YgZ\#  
approved provident fund scheme 认可公积金计划 "Q?+T:D8|  
approved provision 核准拨款 .. `I<2  
approved redeemable share 核准可赎回股份 S?~0)EXj(  
approved regional stock 认可地区性证券 8$(I! ;  
approved retirement scheme 认可退休金计划 DiFLat]X  
approved subordinated loan 核准附属贷款 .9
~j%]q  
arbitrage 套戥；套汇；套利 ;!n>  
arbitrageur 套戥者；套汇者 F};R  
arbitrary amount 临时款项 hU?DLl:bXF  
arrangement 措施；安排；协定 3>O|i2U  
arrears 欠款 ORM>| &  
arrears of pay 欠付薪酬 Q}BMvR 9w  
arrears of revenue 逾期未收税款；逾期未收的帐项 AuNUW0/ 7  
articles of association 组织章程；组织细则；组织章程细则 e@D_0OZ  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 gV_v
5sk  
ascertainment of profit 确定利润 >|f"EK}m!  
"Asia Clear" “亚洲结算系统”