[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 C; QAT  
allotment notice 股份配售通知；配股通知 Uo12gIX  
allotment of shares 股份分配 65h @}9,U  
allowable 可获宽免；免税的 5]I|DHmu  
allowable business loss 可扣除的营业亏损
<<](XgR(  
allowable expenses 可扣税的支出 Ch$*Gm19Z  
allowance 免税额；津贴；备抵；准备金 uEyH2QO  
allowance for debts 债项的免税额 ZOXIT(mg  
allowance for depreciation by wear and tear 耗损折旧免税额 Ghl'nqPlm  
allowance for funeral expenses 殡殓费的免税额 .h&k jD  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 yme^b ;a  
allowance for repairs and outgoings 修葺及支出方面的免税额 0;4t&v7  
allowance to debtor 给债务人的津贴 r
qPFU6  
alteration of capital 资本更改 %>-@K|:gS  
alternate trustee 候补受托人 ~8"8w(CG*I  
amalgamation 合并 ac kqH+'  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ZCKka0*
 
ambit of charges 征税范围；收费范围 kg@>;(V&  
amended valuation 经修订的估值 x8\A<(G_M=  
American Commodities Exchange 美国商品交易所 D`J6h,=2l/  
American Express Bank Limited 美国运通银行 Yt|6 X:l  
American Stock Exchange 美国证券交易所 [V'QrcCF  
amortization 摊销 O=SkAsim  
amount due from banks 存放银行同业的款项 P=3RLL<l  
amount due from banks abroad 存放海外银行同业的款项 F:y[@Yn  
amount due from holding companies 控股公司欠款 lrf
v+  
amount due from local banks 存放本港银行同业的款项 Y6,Rj:8  
amount due to banks 银行同业的存款 1]
IQg;q  
amount due to banks abroad 海外银行同业的存款 "&+"@<  
amount due to holding companies 控股公司存款 /%_OW@ ?  
amount due to local banks 本港银行同业的存款 ,rJXy_  
amount due to outport banks 外埠银行同业的存款 VJ ^dY;  
amount for note issue 发行纸币的款额 <mi-}s  
amount of bond 担保契据的款额 OHiQ7#y  
amount of consideration 代价款额 1]orUF&_  
amount of contribution 供款数额 yQ#:J9HMJ  
amount of indebtedness 负债款额 !mWiYpbU+  
amount of principal of the loan 贷款本金额 >.dWjb6t  
amount of rates chargeable 应征差饷数额 \J+*  
amount of share capital 股本额 meN2ZB?Y  
amount of sums assured 承保款额 cUTE$/#s  
amount of variation 变动幅度 >``MR%E:<  
amount of vote 拨款数额 Ut$;ND.-  
amount payable 应付款额 JXyM\}9-X  
amount receivable 应收款额 aK`@6F,]j  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 5M9 I,  
analysis 分析 0b4R  
ancillary risk 附属风险 
1hcjS O  
annual account 周年帐目；周年帐目报表；年度决算；年结 b~nAP
Y6  
annual accounting date 年结日期 ~ek$
C  
annual allowance 每年免税额；年积金；年度津贴；年津 ) (y)A[  
annual balance 年度余额 [D*UT#FM  
annual disposable income 每年可动用收入 H[ DUZ,J  
annual estimates 周年预算 ?c0xRO%y  
annual fee 年费 z25m_[p2  
annual general meeting 周年大会 sKlDu  
annual growth rate 年增率；每年增长率 wdUBg*X8  
annual long-term supplement 长期个案每年补助金 ?nP*\8  
annual pensionable emolument 可供计算退休金的年薪 "M|zv  
annual report 年报 Bz5-ITX   
Annual Report on the Consumer Price Index 《消费物价指数年报》 `7 /Y@}n  
annual return 周年报表；周年申报表；每年报税表格 $.9{if#o&  
Annual Return Rules 《周年报表规则》 0P\$2lk  
annual review of consumer prices 每年消费物价回顾 +la2n(CAK  
annual roll-forward basis 逐年延展方式 Qg6W5Hc  
annual salary 年薪 L#vI=GpL,r  
annual statement 年度报表；年度决算表 s}N#n(  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 pZtu&R%GU  
annuitant 年金受益人 LBF 1;zjK  
annuity 年金 r\AyN= y  
annuity contract 年金合约 IpP~Uz  
annuity on human life 人寿年金 X/N0LU
(q  
antecedent debt 先前的债项 eds26(  
ante-dated cheque 倒填日期支票 R
'S0 zp6  
anticipated expenditure 预期开支 i\W/C  
anticipated net profit 预期纯利 MNSbtT*^  
anticipated revenue 预期收入 u%.$BD Hg  
anti-inflation measure 反通货膨胀措施 -WYAN:s  
anti-inflationary stance 反通货膨胀立场 26xXl|I  
apparent deficit 表面赤字 i86>]  
apparent financial solvency 表面偿债能力  A^p[52`  
apparent partner 表面合伙人 Ot]Ru,y->+  
application for personal assessment 个人入息课税申请书 d6 W SL;$  
application of fund 资金应用 
Q'%PNrN  
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 gks{\H]  
appointed actuary 委任精算师 W"Gkq!3u{  
appointed auditor 委任核数师；委任审计师 `X3^fg  
appointed trustee 委任的受托人 H"qOSf{  
appointer 委任人 f%V4pzOc"  
apportioned pro rata 按比例分摊 ^a#X9  
apportionment 分配；分摊 D$T%\ P  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 1
&e} ms  
apportionment formula 分摊方程式 _cu:aktf2  
apportionment of estate duty 遗产税的分摊 jAud {m*T  
appraisal 估价；评估 #lkM=lY'  
appreciable growth 可观增长 o`Ta("9^  
appreciable impact 显着影响 {l |E:>Q2  
appreciable increase 可观增长 >Jp:O 7  
appreciation 增值；升值 [ :zO}
r:  
appreciation against other currencies 相对其他货币升值 lGVEpCS}  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 F+@5C:<?  
appreciation tax 增值税 '3?\K3S4i  
appropriation 拨款；拨用；拨付 }Q";aU0^  
appropriation account 拨款帐目 @'|)~,"bx  
Appropriation Bill 拨款法案 uJ6DO#d`P  
appropriation-in-aid system 补助拨款办法 aXL{TD:]  
approved assets 核准资产 W8]lBh5~:  
approved basket stock 认可一篮子证券 DG?"5:Zd  
approved budget 核准预算 mQY_`&Jq  
approved charitable donation 认可慈善捐款 *cEob b  
approved charitable institution 认可慈善机构 '7oA< R  
approved currency 核准货币；认可货币 v$N
|"o""  
approved estimates 核准预算 %?m$`9yU  
approved estimates of expenditure 核准开支预算 -N"&/)  
approved overseas insurer 核准海外保险人 +=:#wzK@  
approved overseas trust company 核准海外信托公司 ;g~TWy^o  
approved pooled investment fund 核准汇集投资基金 sq;s]@~  
approved provident fund scheme 认可公积金计划 N2w"R{)j\  
approved provision 核准拨款 i@4~.iZ8  
approved redeemable share 核准可赎回股份 }X=[WCKU  
approved regional stock 认可地区性证券 SI=yI-  
approved retirement scheme 认可退休金计划 3K_A<j:  
approved subordinated loan 核准附属贷款 g>J<%z,}2  
arbitrage 套戥；套汇；套利 AhNq/?Q Q~  
arbitrageur 套戥者；套汇者 VH[hsj  
arbitrary amount 临时款项 LU9A#  
arrangement 措施；安排；协定 l\sU  
arrears 欠款 mVR P~:+  
arrears of pay 欠付薪酬 > ss/D^YS  
arrears of revenue 逾期未收税款；逾期未收的帐项 :duo#w"K  
articles of association 组织章程；组织细则；组织章程细则 R~ZFy0  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 PP!SK2u"L  
ascertainment of profit 确定利润 1n@8Kv  
"Asia Clear" “亚洲结算系统”