[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 - u"zox  
allotment notice 股份配售通知；配股通知 mV)t  
allotment of shares 股份分配 %y*'bS  
allowable 可获宽免；免税的 $b2~H+u(  
allowable business loss 可扣除的营业亏损 V0&7MY*  
allowable expenses 可扣税的支出 kC6Y?g  
allowance 免税额；津贴；备抵；准备金 Y6d~hLC  
allowance for debts 债项的免税额 [?;L  
allowance for depreciation by wear and tear 耗损折旧免税额 B., BP  
allowance for funeral expenses 殡殓费的免税额 Sm?|,C3V  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 [McqwU/Q  
allowance for repairs and outgoings 修葺及支出方面的免税额 5p5"3m;M7  
allowance to debtor 给债务人的津贴 Aayd3Ph0%  
alteration of capital 资本更改 G"kX#k0S  
alternate trustee 候补受托人 [z+YXs!N  
amalgamation 合并 m({q<&]Qp  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 TXS`ey  
ambit of charges 征税范围；收费范围 ZM<UiN  
amended valuation 经修订的估值 qt/6o|V  
American Commodities Exchange 美国商品交易所 Wa.!eAe}  
American Express Bank Limited 美国运通银行 -yg;,nCg  
American Stock Exchange 美国证券交易所 &0:Gj3`  
amortization 摊销 UvB\kIH  
amount due from banks 存放银行同业的款项 ~ _tK.m3  
amount due from banks abroad 存放海外银行同业的款项 !|]k2=+I  
amount due from holding companies 控股公司欠款 8*&73cp  
amount due from local banks 存放本港银行同业的款项 ;C , g6{  
amount due to banks 银行同业的存款 es\ qnq  
amount due to banks abroad 海外银行同业的存款 burSb:JF  
amount due to holding companies 控股公司存款 mqUDve(  
amount due to local banks 本港银行同业的存款 e^\#DDm  
amount due to outport banks 外埠银行同业的存款 ,# .12Q!  
amount for note issue 发行纸币的款额 rg]b$tL~  
amount of bond 担保契据的款额 ;X0uA?  
amount of consideration 代价款额 
0Q8iX)  
amount of contribution 供款数额 LTH,a?lD  
amount of indebtedness 负债款额 XFl&(I4tB  
amount of principal of the loan 贷款本金额 .h4
Z\R`  
amount of rates chargeable 应征差饷数额 7.g,&s%q  
amount of share capital 股本额 ="%88
7e  
amount of sums assured 承保款额 "{H{-`Ni  
amount of variation 变动幅度 )=x4+)9  
amount of vote 拨款数额 >9#) obw  
amount payable 应付款额 &TrL!9FtJ  
amount receivable 应收款额 3DB= Xh  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 2Dvq3VbiO"  
analysis 分析 h ^`@%g9 S  
ancillary risk 附属风险 gSyBoY  
annual account 周年帐目；周年帐目报表；年度决算；年结 hb/Z{T'  
annual accounting date 年结日期
*ezft&{)`  
annual allowance 每年免税额；年积金；年度津贴；年津 _4#7 ?p  
annual balance 年度余额 uGW#z_{(n  
annual disposable income 每年可动用收入 YN:Sn\`D 8  
annual estimates 周年预算 \_(0V"  
annual fee 年费 Zp6VH  
annual general meeting 周年大会 NiE`
u m  
annual growth rate 年增率；每年增长率 MTgf.  
annual long-term supplement 长期个案每年补助金 ?:l:fS0:{  
annual pensionable emolument 可供计算退休金的年薪 :P+7ti@  
annual report 年报 qf<o"B|_9  
Annual Report on the Consumer Price Index 《消费物价指数年报》 AE`{k-3=%  
annual return 周年报表；周年申报表；每年报税表格 xcQ^y}JN  
Annual Return Rules 《周年报表规则》 ,pf\g[tz  
annual review of consumer prices 每年消费物价回顾 OPqhdqo  
annual roll-forward basis 逐年延展方式 ",,.xLI7  
annual salary 年薪 :6EX-Xyj  
annual statement 年度报表；年度决算表 9(vp`Z8B4  
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 (dO0`wfM  
annuitant 年金受益人 REi"Aj=  
annuity 年金 a[ sdYZ  
annuity contract 年金合约 -y?ve od#  
annuity on human life 人寿年金 aM,g@'.=  
antecedent debt 先前的债项 M\IdQY-c  
ante-dated cheque 倒填日期支票 ,+gtr.  
anticipated expenditure 预期开支 bu\(KR$s  
anticipated net profit 预期纯利 nKtRJ,>  
anticipated revenue 预期收入 wq1s#ag<  
anti-inflation measure 反通货膨胀措施 ^(7 l!  
anti-inflationary stance 反通货膨胀立场 N}{V*H^0QU  
apparent deficit 表面赤字 O<Ay`p5  
apparent financial solvency 表面偿债能力 `Jj b4]  
apparent partner 表面合伙人 X9^q-3&60  
application for personal assessment 个人入息课税申请书 gf4Hq&Rf  
application of fund 资金应用 dpt P(H  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件  z{V#_(  
appointed actuary 委任精算师 YWV)C?5x&  
appointed auditor 委任核数师；委任审计师 
?G]yU  
appointed trustee 委任的受托人 EKsOj&ZiJ  
appointer 委任人 ^r7KEeVD  
apportioned pro rata 按比例分摊 %.\+j,G7  
apportionment 分配；分摊 u3&#UN  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 _@y9=e  
apportionment formula 分摊方程式
p_apVm\t_  
apportionment of estate duty 遗产税的分摊 ]<q!pE
;t  
appraisal 估价；评估 4ISIg\:c*  
appreciable growth 可观增长 B/3xV:Gy  
appreciable impact 显着影响 4@a/k[,  
appreciable increase 可观增长 ;4v`FC>  
appreciation 增值；升值 7.n\a@I/  
appreciation against other currencies 相对其他货币升值 UalwK  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 I,& g
Kgh  
appreciation tax 增值税 )2Y]A^Y   
appropriation 拨款；拨用；拨付 .6bo  
appropriation account 拨款帐目 JZ-64OT  
Appropriation Bill 拨款法案 N"~P$B1X  
appropriation-in-aid system 补助拨款办法 "tpD ->  
approved assets 核准资产 9~K+
h/  
approved basket stock 认可一篮子证券 c5i7mx:.  
approved budget 核准预算 &rG]]IO  
approved charitable donation 认可慈善捐款 20J-VN:  
approved charitable institution 认可慈善机构 $h=v;1"  
approved currency 核准货币；认可货币 mfDt_Iq  
approved estimates 核准预算 |B^Picu  
approved estimates of expenditure 核准开支预算 j*1MnP3/8Y  
approved overseas insurer 核准海外保险人 _l,-SQgj  
approved overseas trust company 核准海外信托公司 EgzdRB\Cf  
approved pooled investment fund 核准汇集投资基金 ~yS
sv  
approved provident fund scheme 认可公积金计划 iT{[zLz>1  
approved provision 核准拨款 x&EMg!  
approved redeemable share 核准可赎回股份 L}g#h+GP[  
approved regional stock 认可地区性证券 *$1F|G  
approved retirement scheme 认可退休金计划 U2Ky4UFm  
approved subordinated loan 核准附属贷款 6W;`}'ap  
arbitrage 套戥；套汇；套利 M%SNq|Lo  
arbitrageur 套戥者；套汇者 #AO}JP  
arbitrary amount 临时款项 UCTc $3  
arrangement 措施；安排；协定 {)Wa"|+  
arrears 欠款 Ru);wzky  
arrears of pay 欠付薪酬 0+w(cf~6  
arrears of revenue 逾期未收税款；逾期未收的帐项 6_tl_O7  
articles of association 组织章程；组织细则；组织章程细则 Q yQ[H  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 eOZ~p  
ascertainment of profit 确定利润 tWTC'Gx-J  
"Asia Clear" “亚洲结算系统”