[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 5#|D1A  
allotment notice 股份配售通知；配股通知 5-qk"@E W  
allotment of shares 股份分配 I8~ .Vu2  
allowable 可获宽免；免税的 ?&A)% 6` ~  
allowable business loss 可扣除的营业亏损 O=m_P}K  
allowable expenses 可扣税的支出 14>WpNN  
allowance 免税额；津贴；备抵；准备金 mUSrCU_}  
allowance for debts 债项的免税额
uy'
m2  
allowance for depreciation by wear and tear 耗损折旧免税额 r{2V`h1/|  
allowance for funeral expenses 殡殓费的免税额 #@%DY*w]v  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 M~/7thP{  
allowance for repairs and outgoings 修葺及支出方面的免税额 11Sflj  
allowance to debtor 给债务人的津贴 wzX(]BG  
alteration of capital 资本更改  ja!K2^  
alternate trustee 候补受托人 $ .HZz  
amalgamation 合并 Ad7N'1O  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 st4z+$L  
ambit of charges 征税范围；收费范围 ^i+ d3  
amended valuation 经修订的估值 76 nrDE  
American Commodities Exchange 美国商品交易所 [l# 8}dy  
American Express Bank Limited 美国运通银行 b^s978qn#  
American Stock Exchange 美国证券交易所 8`g@ )]Iy  
amortization 摊销 l$_q#Kd  
amount due from banks 存放银行同业的款项 ;|yd}q=p  
amount due from banks abroad 存放海外银行同业的款项 9d kuvk}:  
amount due from holding companies 控股公司欠款 =f~8"j  
amount due from local banks 存放本港银行同业的款项 skaPC#u  
amount due to banks 银行同业的存款 ({&\~"  
amount due to banks abroad 海外银行同业的存款  ~V34j:  
amount due to holding companies 控股公司存款 z3Id8G&>  
amount due to local banks 本港银行同业的存款 XS#Jy n  
amount due to outport banks 外埠银行同业的存款 KYw~(+gHv2  
amount for note issue 发行纸币的款额 X%X`o%AqC  
amount of bond 担保契据的款额 "R<c  
amount of consideration 代价款额 3bK. 8  
amount of contribution 供款数额 9f=L '{  
amount of indebtedness 负债款额 9!XXuMWU<  
amount of principal of the loan 贷款本金额 mM#[XKOC<  
amount of rates chargeable 应征差饷数额 -ElK=q  
amount of share capital 股本额 yj$a0Rgkv  
amount of sums assured 承保款额 WR|n>i@m  
amount of variation 变动幅度 vM3 b\yp  
amount of vote 拨款数额 QH>e_  
amount payable 应付款额 CU`yi.)T{  
amount receivable 应收款额 3bsuE^,.@  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 qQN|\u+co  
analysis 分析 Z-U-n/6I  
ancillary risk 附属风险 ]#NJ[IZb  
annual account 周年帐目；周年帐目报表；年度决算；年结 simD<&p  
annual accounting date 年结日期 /E %^s3S.  
annual allowance 每年免税额；年积金；年度津贴；年津 iVaCXXf'  
annual balance 年度余额 1 `& Yg(  
annual disposable income 每年可动用收入 ;9&#Sb/  
annual estimates 周年预算 3* (w=;y  
annual fee 年费 XfZ^,'z   
annual general meeting 周年大会 <Jc :a?ICe  
annual growth rate 年增率；每年增长率 *DD
qa?gQb  
annual long-term supplement 长期个案每年补助金 L$zB^lSM  
annual pensionable emolument 可供计算退休金的年薪 M7`iAa.}  
annual report 年报 q 3nF\Me0  
Annual Report on the Consumer Price Index 《消费物价指数年报》 ztEM>xsk  
annual return 周年报表；周年申报表；每年报税表格 5mq wNAv  
Annual Return Rules 《周年报表规则》 /LK,:6  
annual review of consumer prices 每年消费物价回顾 /gH[|d  
annual roll-forward basis 逐年延展方式 $eu-8E'  
annual salary 年薪 aam6R/
4  
annual statement 年度报表；年度决算表 -bP_jIZF;g  
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 O3JBS^;V2  
annuitant 年金受益人 b'O>qQ  
annuity 年金 ( O!Q[WLS  
annuity contract 年金合约 gm8FmjZtf  
annuity on human life 人寿年金 ']&rPvkL  
antecedent debt 先前的债项 <rn26Gfr  
ante-dated cheque 倒填日期支票 `b:yW.#w3l  
anticipated expenditure 预期开支 huat,zLS  
anticipated net profit 预期纯利 vT=?U
Tq  
anticipated revenue 预期收入 S_ER^Pkg  
anti-inflation measure 反通货膨胀措施 3:g~@PB  
anti-inflationary stance 反通货膨胀立场 }7HR<%<7  
apparent deficit 表面赤字 AZH=r S`  
apparent financial solvency 表面偿债能力 UFl+|wf  
apparent partner 表面合伙人 ]jRaR~[UN  
application for personal assessment 个人入息课税申请书 7=@3cw H  
application of fund 资金应用 s(0"r.  
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 hk.vBbhs  
appointed actuary 委任精算师 5Tg[-tl  
appointed auditor 委任核数师；委任审计师 `^mY*Cb e  
appointed trustee 委任的受托人 ))xP]Muv  
appointer 委任人 wa%;'M&  
apportioned pro rata 按比例分摊 #qDMUN*i  
apportionment 分配；分摊 7#[8td  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 j3Ps<<eA  
apportionment formula 分摊方程式 Sg+ 0w7:2  
apportionment of estate duty 遗产税的分摊 NpAZuISD!  
appraisal 估价；评估 i"R
Bk%  
appreciable growth 可观增长 <|>7?#s2=  
appreciable impact 显着影响 e.'6q ($3  
appreciable increase 可观增长 cCB YM  
appreciation 增值；升值 7 (kC|q\4M  
appreciation against other currencies 相对其他货币升值 3/s" ;Kg,  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 Ad)::9 K?J  
appreciation tax 增值税 :~wU/dEEiz  
appropriation 拨款；拨用；拨付 vrX@T?>  
appropriation account 拨款帐目 ;_6CV  
Appropriation Bill 拨款法案 z@Uf@~+U  
appropriation-in-aid system 补助拨款办法 n\w2e_g;N  
approved assets 核准资产 ~cH3RFV  
approved basket stock 认可一篮子证券  3PUyua'  
approved budget 核准预算 ,a'Y^[4k?  
approved charitable donation 认可慈善捐款 8Cef ]@x  
approved charitable institution 认可慈善机构 PC)aVr?@@  
approved currency 核准货币；认可货币 UAEu.AT  
approved estimates 核准预算 !m:rtPD'  
approved estimates of expenditure 核准开支预算 y*<x@i+h  
approved overseas insurer 核准海外保险人 ~5]%+
G  
approved overseas trust company 核准海外信托公司 VdOcKP.  
approved pooled investment fund 核准汇集投资基金 `\$EPUM  
approved provident fund scheme 认可公积金计划 ly#jl5wmT  
approved provision 核准拨款 0X:$ASocU  
approved redeemable share 核准可赎回股份 [@_W-rA  
approved regional stock 认可地区性证券 /2'l=R5#  
approved retirement scheme 认可退休金计划 VWc)AfKe  
approved subordinated loan 核准附属贷款 {H*  
arbitrage 套戥；套汇；套利 `|2g&Vn  
arbitrageur 套戥者；套汇者 %j@@J\G!  
arbitrary amount 临时款项 tl;b~k  
arrangement 措施；安排；协定 <$u\PJF7_^  
arrears 欠款 b
XSAZWf  
arrears of pay 欠付薪酬 ( 8X^pL  
arrears of revenue 逾期未收税款；逾期未收的帐项 Xe&p.v  
articles of association 组织章程；组织细则；组织章程细则 *-*SCA`E^=  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 Tje(hnN  
ascertainment of profit 确定利润 hHZ'*,9 y  
"Asia Clear" “亚洲结算系统”