[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 qQS&K%F  
allotment notice 股份配售通知；配股通知 }/g1  
allotment of shares 股份分配 >R.!Qze\G  
allowable 可获宽免；免税的 cCIs~* D  
allowable business loss 可扣除的营业亏损 Bma.Uln  
allowable expenses 可扣税的支出 u N_<G  
allowance 免税额；津贴；备抵；准备金 0 4oMgH>Vd  
allowance for debts 债项的免税额 k_Lv\'Ok  
allowance for depreciation by wear and tear 耗损折旧免税额 eO{2rV45O  
allowance for funeral expenses 殡殓费的免税额 #rp)Gc  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 SK_N|X].  
allowance for repairs and outgoings 修葺及支出方面的免税额 8P&z@E{y  
allowance to debtor 给债务人的津贴 6U]r3 Rr  
alteration of capital 资本更改 Xj:\B] v]  
alternate trustee 候补受托人 Ju.T.)H  
amalgamation 合并 C.se/\PE  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 59?$9}o
b  
ambit of charges 征税范围；收费范围 Yof]  
amended valuation 经修订的估值 :;Npk9P(N  
American Commodities Exchange 美国商品交易所 |8{\j*3  
American Express Bank Limited 美国运通银行 a!PN`N28  
American Stock Exchange 美国证券交易所 &@qB6!^  
amortization 摊销 !T}R=;)eh  
amount due from banks 存放银行同业的款项 T\Jm=+]c!  
amount due from banks abroad 存放海外银行同业的款项 PW9tZx#  
amount due from holding companies 控股公司欠款 AO8%!+"_  
amount due from local banks 存放本港银行同业的款项 xDmwiVy  
amount due to banks 银行同业的存款 #O7phjzgD  
amount due to banks abroad 海外银行同业的存款 $@[Mo   
amount due to holding companies 控股公司存款 WTZuf9:  
amount due to local banks 本港银行同业的存款 U
{HBmSR  
amount due to outport banks 外埠银行同业的存款 ;|oem\dKv  
amount for note issue 发行纸币的款额 B5]nP .R  
amount of bond 担保契据的款额 B<,
A I7  
amount of consideration 代价款额 [Fr <tKtB  
amount of contribution 供款数额 qc6d,z/  
amount of indebtedness 负债款额 :}o{<U  
amount of principal of the loan 贷款本金额 =
z}M(<G  
amount of rates chargeable 应征差饷数额 {65_k  
amount of share capital 股本额 a3:1`c/~\  
amount of sums assured 承保款额 mEV@~){  
amount of variation 变动幅度 q]y{ 4"=5  
amount of vote 拨款数额 \K:?#07Wj4  
amount payable 应付款额 %O>_$ 4q  
amount receivable 应收款额 ~e+pa|lO  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 w X.]O!^X~  
analysis 分析 ~vfPsaRh  
ancillary risk 附属风险 N$cAX^~  
annual account 周年帐目；周年帐目报表；年度决算；年结 M|7{ZE`Y  
annual accounting date 年结日期 !Eb!y`jK  
annual allowance 每年免税额；年积金；年度津贴；年津 So#>x5dL  
annual balance 年度余额 SFRYX,0m  
annual disposable income 每年可动用收入 U@)WTH6d  
annual estimates 周年预算 0|(6q=QK  
annual fee 年费 No]#RvEd3  
annual general meeting 周年大会 "GAKi}y">v  
annual growth rate 年增率；每年增长率 t>"|~T$9  
annual long-term supplement 长期个案每年补助金 @u8kNXT;h  
annual pensionable emolument 可供计算退休金的年薪 Ia>~ph#]{`  
annual report 年报 4& 9V  
Annual Report on the Consumer Price Index 《消费物价指数年报》  +qyx3c+  
annual return 周年报表；周年申报表；每年报税表格 <ceJ!"L  
Annual Return Rules 《周年报表规则》 7nbaR~ZV  
annual review of consumer prices 每年消费物价回顾 eak+8URo  
annual roll-forward basis 逐年延展方式 P)UpUMt;k  
annual salary 年薪 'Y>@t6E4  
annual statement 年度报表；年度决算表 \}7xgQ>oV  
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 !]P=v`B.  
annuitant 年金受益人 ,L8(Vo`-  
annuity 年金 8|rlP  
annuity contract 年金合约 [uu<aRAg3O  
annuity on human life 人寿年金 K)9f\1\  
antecedent debt 先前的债项 2O0</^Z%E  
ante-dated cheque 倒填日期支票 +kO
Xa^K
 
anticipated expenditure 预期开支 kJ B u7  
anticipated net profit 预期纯利 |TuFx=~5v  
anticipated revenue 预期收入 UFr5'T  
anti-inflation measure 反通货膨胀措施 v79\(BX  
anti-inflationary stance 反通货膨胀立场 Njs'v;-K  
apparent deficit 表面赤字 !GZ{UmwA  
apparent financial solvency 表面偿债能力 nkz^^q`5l7  
apparent partner 表面合伙人 m?`$NJST  
application for personal assessment 个人入息课税申请书 2B]mD-~  
application of fund 资金应用 N1'$;9 c  
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 e:=+~F(f  
appointed actuary 委任精算师 \xOv9(  
appointed auditor 委任核数师；委任审计师 HQrx9CXE  
appointed trustee 委任的受托人 $(pVE}J  
appointer 委任人 1zY"Uxp  
apportioned pro rata 按比例分摊 Bet?]4\_
 
apportionment 分配；分摊 +K"d\<  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 {OW.^UIq^  
apportionment formula 分摊方程式 @86I|cY  
apportionment of estate duty 遗产税的分摊 6 kAXE\T  
appraisal 估价；评估 ;d||u  
appreciable growth 可观增长 l~GcD  
appreciable impact 显着影响 ,a} vx"~  
appreciable increase 可观增长 o,=dm@j  
appreciation 增值；升值 Tw
9?U,]  
appreciation against other currencies 相对其他货币升值 );ZxKGjc4  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 <0H^2ekd  
appreciation tax 增值税  76EMS?e  
appropriation 拨款；拨用；拨付 zT jk^  
appropriation account 拨款帐目 Z< $y)bf  
Appropriation Bill 拨款法案 (/Dr=D{ `  
appropriation-in-aid system 补助拨款办法 IVSd,AR7yY  
approved assets 核准资产 [!b=A :@  
approved basket stock 认可一篮子证券 {us"=JJVN  
approved budget 核准预算 -Deqlaf(  
approved charitable donation 认可慈善捐款 O. OSLezTQ  
approved charitable institution 认可慈善机构 66Xo3o  
approved currency 核准货币；认可货币 mO^vKq4r.  
approved estimates 核准预算 .V|o-~c  
approved estimates of expenditure 核准开支预算 1WLaJ%Fv  
approved overseas insurer 核准海外保险人 g2GHsVS  
approved overseas trust company 核准海外信托公司 X?q,m4+  
approved pooled investment fund 核准汇集投资基金 *W=R:Bl!  
approved provident fund scheme 认可公积金计划 T&kr IZw  
approved provision 核准拨款 @#&y  
approved redeemable share 核准可赎回股份 .06[*S  
approved regional stock 认可地区性证券 r WPoR/M  
approved retirement scheme 认可退休金计划 hIMD2  
approved subordinated loan 核准附属贷款 Py-}tFr  
arbitrage 套戥；套汇；套利 @(LEuYq}  
arbitrageur 套戥者；套汇者 BFMINq>  
arbitrary amount 临时款项 h$q=NTV  
arrangement 措施；安排；协定 +(J{~A~  
arrears 欠款 G,h=5y9_J  
arrears of pay 欠付薪酬 tD\%SiTg=b  
arrears of revenue 逾期未收税款；逾期未收的帐项 2$gOe^ &  
articles of association 组织章程；组织细则；组织章程细则 Ce_
ES.  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 Tjza3M  
ascertainment of profit 确定利润 eh}{\P  
"Asia Clear" “亚洲结算系统”