[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 f7}"lG]q  
allotment notice 股份配售通知；配股通知 DJh&#b  
allotment of shares 股份分配 @D`zKYwX1  
allowable 可获宽免；免税的 VS?@y/\In  
allowable business loss 可扣除的营业亏损 &ntBU]<q  
allowable expenses 可扣税的支出 M/V(5IoP(  
allowance 免税额；津贴；备抵；准备金 g(0;[#@  
allowance for debts 债项的免税额 iZ[tHw||  
allowance for depreciation by wear and tear 耗损折旧免税额 BH0!6Oq  
allowance for funeral expenses 殡殓费的免税额 9Z\z96O-  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 ]8U ~Iy  
allowance for repairs and outgoings 修葺及支出方面的免税额 c)C5KaiPG  
allowance to debtor 给债务人的津贴 ;i#LIHJ  
alteration of capital 资本更改 QL"gWr`R  
alternate trustee 候补受托人 'Tb0-1S?  
amalgamation 合并 ;kaHN;4?  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 4YbC(f  
ambit of charges 征税范围；收费范围 pt:;9hA  
amended valuation 经修订的估值 `!\ivIi^  
American Commodities Exchange 美国商品交易所 o6j"OZcv  
American Express Bank Limited 美国运通银行 FyD.>ot7M  
American Stock Exchange 美国证券交易所 OsW"CF2  
amortization 摊销 VlW9UF-W  
amount due from banks 存放银行同业的款项 >L2*CV3p  
amount due from banks abroad 存放海外银行同业的款项 2?i\@r@E|  
amount due from holding companies 控股公司欠款 ){Z  
amount due from local banks 存放本港银行同业的款项 n~z\?Y=*  
amount due to banks 银行同业的存款 t\5c@j p  
amount due to banks abroad 海外银行同业的存款 $CtCOwKZ  
amount due to holding companies 控股公司存款 sz09+4h#  
amount due to local banks 本港银行同业的存款 % m
n />  
amount due to outport banks 外埠银行同业的存款 sV0Z  
amount for note issue 发行纸币的款额 KS!y T_O  
amount of bond 担保契据的款额 OK
Y+M^PP  
amount of consideration 代价款额 ;?6>mh(`  
amount of contribution 供款数额 3\!F\tqD \  
amount of indebtedness 负债款额 +!&$SNLh(  
amount of principal of the loan 贷款本金额 GXb47_b^  
amount of rates chargeable 应征差饷数额 \v`#|lT$  
amount of share capital 股本额 `6 Y33bQ  
amount of sums assured 承保款额 XK3]AYH  
amount of variation 变动幅度 $>vy(Y  
amount of vote 拨款数额 J6|JWp  
amount payable 应付款额 
I{n;4?  
amount receivable 应收款额 6c\DJD  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 |1V2tx  
analysis 分析 5}<[[}(  
ancillary risk 附属风险 9G:TW|)L[Q  
annual account 周年帐目；周年帐目报表；年度决算；年结 QJ<[Zx  
annual accounting date 年结日期 4UCwT1  
annual allowance 每年免税额；年积金；年度津贴；年津 k8&FDz  
annual balance 年度余额 RebTg1vGu  
annual disposable income 每年可动用收入 {vfq  
annual estimates 周年预算 HCc`  
annual fee 年费 D3?N
<9 g  
annual general meeting 周年大会 vj3isI4lU  
annual growth rate 年增率；每年增长率 AUA I3K?  
annual long-term supplement 长期个案每年补助金 iPU% /_>  
annual pensionable emolument 可供计算退休金的年薪 ?vu|o'$T,  
annual report 年报 $Xt;A&l2?  
Annual Report on the Consumer Price Index 《消费物价指数年报》 ('WY5Yps  
annual return 周年报表；周年申报表；每年报税表格 x}"Q8kD  
Annual Return Rules 《周年报表规则》 aW`dFitpM  
annual review of consumer prices 每年消费物价回顾 7Dl%UG]  
annual roll-forward basis 逐年延展方式 4;\Y?M}g?  
annual salary 年薪 %8Yyj{^!(  
annual statement 年度报表；年度决算表 aF])"9  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 ^g]xU1] *  
annuitant 年金受益人 ;5M<j3_*  
annuity 年金 AP@<r   
annuity contract 年金合约 "]<}Hy  
annuity on human life 人寿年金 S8*>kM '  
antecedent debt 先前的债项 + zDc  
ante-dated cheque 倒填日期支票 Ygx,t|?7  
anticipated expenditure 预期开支 }N|\   
anticipated net profit 预期纯利 "A7<XN<  
anticipated revenue 预期收入 ; C_ >  
anti-inflation measure 反通货膨胀措施 5DSuUEvWcL  
anti-inflationary stance 反通货膨胀立场 YKq0f=Ij  
apparent deficit 表面赤字 h2&y<Eg>  
apparent financial solvency 表面偿债能力 HXP;0B%4  
apparent partner 表面合伙人 t&pGQ  
application for personal assessment 个人入息课税申请书 3uO8v{`  
application of fund 资金应用 (fd[P|G_]  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 #7C6
yXb%  
appointed actuary 委任精算师 v$JLDt_  
appointed auditor 委任核数师；委任审计师 qL>v&Rd<  
appointed trustee 委任的受托人 ".M:`BoW4  
appointer 委任人 =AzOnXW:S  
apportioned pro rata 按比例分摊 1)Eq&ASB  
apportionment 分配；分摊 Bt6xV<jD  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 Loc8eToZ  
apportionment formula 分摊方程式 C M^r|4K  
apportionment of estate duty 遗产税的分摊 bZXlJa`'S  
appraisal 估价；评估 =SL^>HS.fo  
appreciable growth 可观增长 }#|2z}!  
appreciable impact 显着影响 R25-/6_V>  
appreciable increase 可观增长 zi_[V@Es/  
appreciation 增值；升值 Xr2 Wa  
appreciation against other currencies 相对其他货币升值 h{H]xe[Q  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 /xf.\Z7<  
appreciation tax 增值税 /'"R Mq  
appropriation 拨款；拨用；拨付 #8&#E?^d  
appropriation account 拨款帐目 P|v ?
 
Appropriation Bill 拨款法案 'rh\CA/}D  
appropriation-in-aid system 补助拨款办法 rxArTpS{.#  
approved assets 核准资产 ?M]u$Te/.  
approved basket stock 认可一篮子证券 Hq-v@@0 *  
approved budget 核准预算 th90O|;  
approved charitable donation 认可慈善捐款 \aB&{`iG  
approved charitable institution 认可慈善机构 @QX4 \  
approved currency 核准货币；认可货币 CL )%p"[x  
approved estimates 核准预算 klo^K9!  
approved estimates of expenditure 核准开支预算 LiF.w:
}  
approved overseas insurer 核准海外保险人 !&6-(q9  
approved overseas trust company 核准海外信托公司 ) _#T c  
approved pooled investment fund 核准汇集投资基金 ^:U;rHY  
approved provident fund scheme 认可公积金计划 ,`+Bs&S8  
approved provision 核准拨款 J:[3;Z  
approved redeemable share 核准可赎回股份 8m \;P  
approved regional stock 认可地区性证券 h4hd<,  
approved retirement scheme 认可退休金计划 vo.EM1x  
approved subordinated loan 核准附属贷款 5%#i79z&B  
arbitrage 套戥；套汇；套利 'oT|cmlc  
arbitrageur 套戥者；套汇者 )biX8yqhR  
arbitrary amount 临时款项 r@
;$V_I  
arrangement 措施；安排；协定 =$[W,+X6f  
arrears 欠款 bf{Ep=-  
arrears of pay 欠付薪酬 4bWfx_0W  
arrears of revenue 逾期未收税款；逾期未收的帐项 zcZ^s v>  
articles of association 组织章程；组织细则；组织章程细则 cx<h_  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 <)"iL4 kDI  
ascertainment of profit 确定利润 td%Y4-+-  
"Asia Clear" “亚洲结算系统”