[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 0^uUt-  
allotment notice 股份配售通知；配股通知 KT<$E!@  
allotment of shares 股份分配 QdQ1+*/+U  
allowable 可获宽免；免税的 @Bhcb.kbq  
allowable business loss 可扣除的营业亏损 Fih pp<  
allowable expenses 可扣税的支出 U1)Zh-aR  
allowance 免税额；津贴；备抵；准备金 5toa@#Bc%  
allowance for debts 债项的免税额 _&S#;ni\c  
allowance for depreciation by wear and tear 耗损折旧免税额 $S?gQN.e  
allowance for funeral expenses 殡殓费的免税额 jTt9;?)  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 Z10}xqi!X  
allowance for repairs and outgoings 修葺及支出方面的免税额 ! {G 0'  
allowance to debtor 给债务人的津贴 ZnI15bsDx  
alteration of capital 资本更改 8Ala31   
alternate trustee 候补受托人 *.|%uf.  
amalgamation 合并 {b4`\I@<  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 1@KiP`DA  
ambit of charges 征税范围；收费范围 ^w~B]*A:"  
amended valuation 经修订的估值 !R\FCAW[x  
American Commodities Exchange 美国商品交易所 Q#H"Se  
American Express Bank Limited 美国运通银行 ug2W{D  
American Stock Exchange 美国证券交易所 U-fxlg|-C  
amortization 摊销 LAf#Rco4  
amount due from banks 存放银行同业的款项 ^&1O:G*"  
amount due from banks abroad 存放海外银行同业的款项 =VuSi(d;e{  
amount due from holding companies 控股公司欠款 J({D~
 
amount due from local banks 存放本港银行同业的款项 8/dMvAB1So  
amount due to banks 银行同业的存款 2y^: T'p  
amount due to banks abroad 海外银行同业的存款 q: FhuOP  
amount due to holding companies 控股公司存款 miQ*enZi  
amount due to local banks 本港银行同业的存款 -NN=(p!<  
amount due to outport banks 外埠银行同业的存款 !.mR]El{K  
amount for note issue 发行纸币的款额 =r ^_D=  
amount of bond 担保契据的款额 $B%KkD  
amount of consideration 代价款额 ,7) hrA$(  
amount of contribution 供款数额 *1 `X}  
amount of indebtedness 负债款额 ;j1E6  
amount of principal of the loan 贷款本金额 =ejU(1 g  
amount of rates chargeable 应征差饷数额 =cjO]  
amount of share capital 股本额 pl&nr7\  
amount of sums assured 承保款额 &U]/SFY  
amount of variation 变动幅度 A2 M( ad  
amount of vote 拨款数额 IV. })8
 
amount payable 应付款额
qNj?Rwc  
amount receivable 应收款额 eZT8gKbjJ)  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 ;Hk3y+&]a  
analysis 分析 UcQ]n0J=Z  
ancillary risk 附属风险 %hYgG;22  
annual account 周年帐目；周年帐目报表；年度决算；年结 <.4(#Ebd  
annual accounting date 年结日期 V2T%tn;rp  
annual allowance 每年免税额；年积金；年度津贴；年津 mXyP;k  
annual balance 年度余额 k B]`py!  
annual disposable income 每年可动用收入 klm>/MXI`  
annual estimates 周年预算 g3NUw/]#  
annual fee 年费 $]E+E.P  
annual general meeting 周年大会 {j>a_]dTVX  
annual growth rate 年增率；每年增长率 ZJBb%d1;  
annual long-term supplement 长期个案每年补助金 e~lFjr]  
annual pensionable emolument 可供计算退休金的年薪 \~%+)a%%  
annual report 年报 K}@rte  
Annual Report on the Consumer Price Index 《消费物价指数年报》 23^>#b7st  
annual return 周年报表；周年申报表；每年报税表格 \Yr*x7!  
Annual Return Rules 《周年报表规则》 'A:Y&w"r  
annual review of consumer prices 每年消费物价回顾 %`5(
SC].  
annual roll-forward basis 逐年延展方式 BkXv4|UE
 
annual salary 年薪 vNs%e/~vj  
annual statement 年度报表；年度决算表 I{(!h90  
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 8~C}0
H  
annuitant 年金受益人 ^w1+b;)  
annuity 年金 l6HtZ(  
annuity contract 年金合约 E! NtD).=S  
annuity on human life 人寿年金 *FC8=U2\X  
antecedent debt 先前的债项 Wds>'zzS  
ante-dated cheque 倒填日期支票 xc}[q`vK  
anticipated expenditure 预期开支 %[*-aA  
anticipated net profit 预期纯利 :zKW[sF  
anticipated revenue 预期收入 >EJ{ *  
anti-inflation measure 反通货膨胀措施 ,#ZPg_x?1  
anti-inflationary stance 反通货膨胀立场 <9fXf*  
apparent deficit 表面赤字 $oQOOa@;i)  
apparent financial solvency 表面偿债能力 3O$l;|SX  
apparent partner 表面合伙人 ?Xypn#OPt  
application for personal assessment 个人入息课税申请书 F7JO/U^oU  
application of fund 资金应用 06.%9R{  
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 "t4z)j;  
appointed actuary 委任精算师 jJiuq#;T3  
appointed auditor 委任核数师；委任审计师 LvG$J*  
appointed trustee 委任的受托人 jD S\  
appointer 委任人 !F P ]  
apportioned pro rata 按比例分摊 }5vKQf  
apportionment 分配；分摊 ~wW]ntZm  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 '/HShS!d  
apportionment formula 分摊方程式 L.@$rFhA  
apportionment of estate duty 遗产税的分摊 j? BL8E'   
appraisal 估价；评估 |(%<FY$  
appreciable growth 可观增长 {"Sv~L|J;  
appreciable impact 显着影响 7Fo^:"  
appreciable increase 可观增长 aF?_V!#cT  
appreciation 增值；升值 HU?1>}4L  
appreciation against other currencies 相对其他货币升值 ivo><"Y(r  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 nzaDO-2!  
appreciation tax 增值税 Zb1GR5MB`k  
appropriation 拨款；拨用；拨付 Sn
FyK5  
appropriation account 拨款帐目 /P,1KVQPh  
Appropriation Bill 拨款法案 I*a@_EO  
appropriation-in-aid system 补助拨款办法 GW>F:<p  
approved assets 核准资产 75Z|meG~  
approved basket stock 认可一篮子证券 np^&cY]  
approved budget 核准预算 yP$esDP  
approved charitable donation 认可慈善捐款 )
'n@A%B  
approved charitable institution 认可慈善机构 q&@s/k  
approved currency 核准货币；认可货币 [ft6xI  
approved estimates 核准预算 @~hy'6/  
approved estimates of expenditure 核准开支预算 O.Pp*sQ^  
approved overseas insurer 核准海外保险人 p4z4[=-:  
approved overseas trust company 核准海外信托公司
_@B?  
approved pooled investment fund 核准汇集投资基金
NHyUHFY  
approved provident fund scheme 认可公积金计划 Gn 9oInY1  
approved provision 核准拨款 j%'2^C8  
approved redeemable share 核准可赎回股份 [x{$f7CEh  
approved regional stock 认可地区性证券 BT[|f[ 1  
approved retirement scheme 认可退休金计划 dM^ EYW  
approved subordinated loan 核准附属贷款 =p.avAuSn  
arbitrage 套戥；套汇；套利 o$L%t@  
arbitrageur 套戥者；套汇者 ^O7sQ7V"f=  
arbitrary amount 临时款项 JR`$t~0t  
arrangement 措施；安排；协定 ~F-knEvL  
arrears 欠款 .S, E=  
arrears of pay 欠付薪酬 kNWT
M%u9  
arrears of revenue 逾期未收税款；逾期未收的帐项 B;[ . u>f  
articles of association 组织章程；组织细则；组织章程细则 A;rk4)lij  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 A-4;$ QSm  
ascertainment of profit 确定利润 |Yw k  
"Asia Clear" “亚洲结算系统”