[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 _iL?kf  
allotment notice 股份配售通知；配股通知 0X3yfrim  
allotment of shares 股份分配 RqX^$C8M  
allowable 可获宽免；免税的 T+e*'<!O  
allowable business loss 可扣除的营业亏损 "hi03k  
allowable expenses 可扣税的支出 z]7/Gc,j  
allowance 免税额；津贴；备抵；准备金 ,x$^^  
allowance for debts 债项的免税额 t)1`^W}  
allowance for depreciation by wear and tear 耗损折旧免税额 k%BU&%?1  
allowance for funeral expenses 殡殓费的免税额 t{s*,X\b  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 m*jTv n  
allowance for repairs and outgoings 修葺及支出方面的免税额 IC?(F]$%>  
allowance to debtor 给债务人的津贴 Q(36RX%@  
alteration of capital 资本更改 PV:J>!]  
alternate trustee 候补受托人 WdH/^QvTP  
amalgamation 合并 |nE4tN#J<  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 rr,w/[  
ambit of charges 征税范围；收费范围
&d0sv5&s  
amended valuation 经修订的估值 R0%M9;>1
 
American Commodities Exchange 美国商品交易所 P?S]Q19Q4  
American Express Bank Limited 美国运通银行 2vWn(6`  
American Stock Exchange 美国证券交易所 -We9 FO~  
amortization 摊销 9:P]{}  
amount due from banks 存放银行同业的款项 bF6J>&]!  
amount due from banks abroad 存放海外银行同业的款项 f,4erTBH  
amount due from holding companies 控股公司欠款 ]f0OmUHR5i  
amount due from local banks 存放本港银行同业的款项 =r*Ykd;W|E  
amount due to banks 银行同业的存款 =3 Vug2*wd  
amount due to banks abroad 海外银行同业的存款 ?U{<g,^  
amount due to holding companies 控股公司存款 #*:^\z_Jd  
amount due to local banks 本港银行同业的存款 ES?*w@x  
amount due to outport banks 外埠银行同业的存款 vd)zvI  
amount for note issue 发行纸币的款额 2?SbkU/3|P  
amount of bond 担保契据的款额 [q Uv|l1  
amount of consideration 代价款额 }opw_h+/F  
amount of contribution 供款数额 S'5Zy} +x  
amount of indebtedness 负债款额 :eSsqt9]9  
amount of principal of the loan 贷款本金额 1[T7;i$  
amount of rates chargeable 应征差饷数额 n} j6gN!O  
amount of share capital 股本额 "?.#z]']  
amount of sums assured 承保款额 mf)+ 5On  
amount of variation 变动幅度 9h?'zyX B  
amount of vote 拨款数额 u>n"FL'e  
amount payable 应付款额 !1fZ7a  
amount receivable 应收款额 -rn6 ZSD)  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所
1"L"LU'  
analysis 分析 ?:ZB'G{%E  
ancillary risk 附属风险 r4fHD~#l{  
annual account 周年帐目；周年帐目报表；年度决算；年结 T4HJy|  
annual accounting date 年结日期 Id##367R  
annual allowance 每年免税额；年积金；年度津贴；年津 H#DvCw  
annual balance 年度余额 Q{RmE:  
annual disposable income 每年可动用收入 V*{rHp{=p  
annual estimates 周年预算 o$buoGSPc  
annual fee 年费 {*AA]z?zo  
annual general meeting 周年大会 XS">`9o!  
annual growth rate 年增率；每年增长率 f+Sb>$  
annual long-term supplement 长期个案每年补助金 l6&\~Z(  
annual pensionable emolument 可供计算退休金的年薪 c%J6!\
 
annual report 年报 `r-jWK\  
Annual Report on the Consumer Price Index 《消费物价指数年报》 d.^g#&h
 
annual return 周年报表；周年申报表；每年报税表格 dniU{v  
Annual Return Rules 《周年报表规则》 uTxa5j  
annual review of consumer prices 每年消费物价回顾 ANy*'/f  
annual roll-forward basis 逐年延展方式 %KXiB6<4  
annual salary 年薪 IF|6iKCE  
annual statement 年度报表；年度决算表 'Vo8|?.WhX  
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 Pps-,*m  
annuitant 年金受益人 R2gV(L(!!  
annuity 年金 1XMR7liE  
annuity contract 年金合约 XS[L-NHG  
annuity on human life 人寿年金 +ti ?7|bK<  
antecedent debt 先前的债项 k(l2`I4V  
ante-dated cheque 倒填日期支票 E5d$n*A  
anticipated expenditure 预期开支 jb-kg</A  
anticipated net profit 预期纯利 /N"3kK,N  
anticipated revenue 预期收入 )&Oc7\J,  
anti-inflation measure 反通货膨胀措施 Y8\P"qb  
anti-inflationary stance 反通货膨胀立场 LmePJ  
apparent deficit 表面赤字 1!~cPD'F  
apparent financial solvency 表面偿债能力 K"H\gmV_g  
apparent partner 表面合伙人 6t6Z&0$h~  
application for personal assessment 个人入息课税申请书 kkF)Tro\  
application of fund 资金应用 B6Vlc{c5SO  
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 _!R$a-  
appointed actuary 委任精算师 W(`QbNJ  
appointed auditor 委任核数师；委任审计师 GWnIy6TH l  
appointed trustee 委任的受托人 |)29"_Kk5  
appointer 委任人 KLg1(W(  
apportioned pro rata 按比例分摊
_*fNa!@hY  
apportionment 分配；分摊 8w&-O~M  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 Ki\.w~Qs  
apportionment formula 分摊方程式 ~ELMLwn.  
apportionment of estate duty 遗产税的分摊 s9;6&{@%wO  
appraisal 估价；评估 d9#Vq=H /  
appreciable growth 可观增长 fkBL`[v)4  
appreciable impact 显着影响 aa`(2%(:  
appreciable increase 可观增长 <EpL<K%  
appreciation 增值；升值 bf"'xn9  
appreciation against other currencies 相对其他货币升值 `}
}:9d  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 _\}'5nmw\  
appreciation tax 增值税 wZ
iUzS;v  
appropriation 拨款；拨用；拨付 EiL#Dwx  
appropriation account 拨款帐目 z1PwupXt1  
Appropriation Bill 拨款法案 =|S%Rzsk  
appropriation-in-aid system 补助拨款办法 -n|bi cP  
approved assets 核准资产 Ey&H?OFiP  
approved basket stock 认可一篮子证券 pk/#RUfT+  
approved budget 核准预算 9=%zdz2_S  
approved charitable donation 认可慈善捐款 u0q$`9J  
approved charitable institution 认可慈善机构 cz>,sz~i  
approved currency 核准货币；认可货币 \k.`xG?  
approved estimates 核准预算 6pt_cpbR  
approved estimates of expenditure 核准开支预算 Tlsh[@Q  
approved overseas insurer 核准海外保险人 "is(  
approved overseas trust company 核准海外信托公司 $KiCs]I+  
approved pooled investment fund 核准汇集投资基金 ^Xk!wJ  
approved provident fund scheme 认可公积金计划 ~RhUg~o  
approved provision 核准拨款 ~t`^|cr|  
approved redeemable share 核准可赎回股份 I0Pw~Jj{  
approved regional stock 认可地区性证券 OSgJj MQ  
approved retirement scheme 认可退休金计划 \<4N'|:  
approved subordinated loan 核准附属贷款 eqo0{e  
arbitrage 套戥；套汇；套利 *@2Bh4  
arbitrageur 套戥者；套汇者 x sryXex;  
arbitrary amount 临时款项 +$dJA  
arrangement 措施；安排；协定 "|SMRc  
arrears 欠款 OXEk{#Uf[3  
arrears of pay 欠付薪酬 yB b%#GW  
arrears of revenue 逾期未收税款；逾期未收的帐项 xM*_1+<dT$  
articles of association 组织章程；组织细则；组织章程细则 2ym(fk.6{  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 HN5m%R&`  
ascertainment of profit 确定利润 > ;,S||  
"Asia Clear" “亚洲结算系统”