[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 l2S 1?*  
allotment notice 股份配售通知；配股通知 }u `~lw(Z  
allotment of shares 股份分配 7_^JgA|Kk7  
allowable 可获宽免；免税的 B=;pwX  
allowable business loss 可扣除的营业亏损 )_H>d<di
 
allowable expenses 可扣税的支出 PX$_." WA  
allowance 免税额；津贴；备抵；准备金 Yo^9Y@WDW  
allowance for debts 债项的免税额 jg3X6/'  
allowance for depreciation by wear and tear 耗损折旧免税额 T:G8xI1 P  
allowance for funeral expenses 殡殓费的免税额 |{j\7G*5  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 DQ{"6-  
allowance for repairs and outgoings 修葺及支出方面的免税额 i\yp
(tE%^  
allowance to debtor 给债务人的津贴 t91z <Y|  
alteration of capital 资本更改 ndE"v"_H  
alternate trustee 候补受托人 z"PU`v  
amalgamation 合并 ^*@D%U  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 FhAYk  
ambit of charges 征税范围；收费范围 -h`[w:  
amended valuation 经修订的估值 i9O;D*  
American Commodities Exchange 美国商品交易所 f.{/PL  
American Express Bank Limited 美国运通银行 [izP1A$r#Q  
American Stock Exchange 美国证券交易所 /f Ui2[y  
amortization 摊销 -n#fj;.2_  
amount due from banks 存放银行同业的款项 62Q`&n6  
amount due from banks abroad 存放海外银行同业的款项 0/~20KD{s  
amount due from holding companies 控股公司欠款 0V!@*Z  
amount due from local banks 存放本港银行同业的款项 %'
3Y?d  
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 -q")qNt.  
amount due to holding companies 控股公司存款 ~]S%b3>  
amount due to local banks 本港银行同业的存款 yq]/r=e!k  
amount due to outport banks 外埠银行同业的存款 TMAart;<  
amount for note issue 发行纸币的款额 :3p&h[M  
amount of bond 担保契据的款额 \*i[m&3;q  
amount of consideration 代价款额 D@iE2-n&V  
amount of contribution 供款数额 qQ^bUpk0  
amount of indebtedness 负债款额 )ip
Tm{  
amount of principal of the loan 贷款本金额 %;-r->  
amount of rates chargeable 应征差饷数额 5y8ajae:  
amount of share capital 股本额 0m>?-/uDx  
amount of sums assured 承保款额 i^ _?C5  
amount of variation 变动幅度 Q?WgGE4>  
amount of vote 拨款数额 +T*]!9%<`:  
amount payable 应付款额
t}m"rMbt  
amount receivable 应收款额 +|c1G[Jh  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 .J fV4!=o  
analysis 分析 %}ASll0uq  
ancillary risk 附属风险 (+w .?l  
annual account 周年帐目；周年帐目报表；年度决算；年结 1yT\|2ARZ%  
annual accounting date 年结日期 G}N T[  
annual allowance 每年免税额；年积金；年度津贴；年津 }:9UI  
annual balance 年度余额 cK _:?G  
annual disposable income 每年可动用收入 3^2P7$W=   
annual estimates 周年预算 Ew$-,KC[  
annual fee 年费 -xMM}r y  
annual general meeting 周年大会 5lYzgt-oP  
annual growth rate 年增率；每年增长率 n\'@]qG)Z4  
annual long-term supplement 长期个案每年补助金 ,Jqk0cW2  
annual pensionable emolument 可供计算退休金的年薪 F2WMts  
annual report 年报 .N~YVul[a*  
Annual Report on the Consumer Price Index 《消费物价指数年报》 =qy{8MsjA  
annual return 周年报表；周年申报表；每年报税表格 -h1FrDBt  
Annual Return Rules 《周年报表规则》 &8'QD~  
annual review of consumer prices 每年消费物价回顾 }&qr"z4  
annual roll-forward basis 逐年延展方式 =Xu(Js-  
annual salary 年薪 ;UoXj+Z  
annual statement 年度报表；年度决算表 -gR }^D  
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 MB3 0.V/\  
annuitant 年金受益人 t#sw{RO  
annuity 年金 w8298Kl  
annuity contract 年金合约 \rPT7\ZA  
annuity on human life 人寿年金 |p"4cG?)  
antecedent debt 先前的债项 _;8+L\  
ante-dated cheque 倒填日期支票 "Qfw)
!#  
anticipated expenditure 预期开支 YdiXj |k+  
anticipated net profit 预期纯利 4M3{P  
anticipated revenue 预期收入 ,W:Bh$%  
anti-inflation measure 反通货膨胀措施 }\wTV*n`X  
anti-inflationary stance 反通货膨胀立场 C$#X6Q!,  
apparent deficit 表面赤字 g4=6\vg  
apparent financial solvency 表面偿债能力 [X=J]e^D  
apparent partner 表面合伙人 |C_sP,W  
application for personal assessment 个人入息课税申请书 RQt\
_x7P  
application of fund 资金应用 #`Gh8n #  
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 ;y%C\YB#  
appointed actuary 委任精算师 [
2Rw)!N  
appointed auditor 委任核数师；委任审计师 l!9G  
appointed trustee 委任的受托人 dd|/I1  
appointer 委任人 & GM&,  
apportioned pro rata 按比例分摊 ]id5jVY  
apportionment 分配；分摊 9G)q U  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 Sh2; ^6d  
apportionment formula 分摊方程式 aVbv.>  
apportionment of estate duty 遗产税的分摊 qwmZOR#  
appraisal 估价；评估 nd?R|._R  
appreciable growth 可观增长 7\p<k/TS  
appreciable impact 显着影响 tW7*(D  
appreciable increase 可观增长 F G5e{  
appreciation 增值；升值 ~n$e  
appreciation against other currencies 相对其他货币升值 RiNKUk{-  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 gt= _;KZ  
appreciation tax 增值税 ?iQA>P9B  
appropriation 拨款；拨用；拨付 {8as _  
appropriation account 拨款帐目 KtY_m`DY4R  
Appropriation Bill 拨款法案 H;nq4;^yK  
appropriation-in-aid system 补助拨款办法 ~IP3~m D  
approved assets 核准资产 {Kh u'c  
approved basket stock 认可一篮子证券 u%`4;|tI  
approved budget 核准预算 J;S@Q/s  
approved charitable donation 认可慈善捐款 BoMf#l.3B  
approved charitable institution 认可慈善机构 5Zdxn>  
approved currency 核准货币；认可货币 Tl ?]K  
approved estimates 核准预算 //\UthOT  
approved estimates of expenditure 核准开支预算 $xU5vCwAo  
approved overseas insurer 核准海外保险人 )$ +5imi  
approved overseas trust company 核准海外信托公司 d,0Yi u.p  
approved pooled investment fund 核准汇集投资基金 (HZzA7eph  
approved provident fund scheme 认可公积金计划 #Kp/AN5YC  
approved provision 核准拨款 R9B!F{! 5  
approved redeemable share 核准可赎回股份 kb>/R/,9  
approved regional stock 认可地区性证券 ZZXQCP6]  
approved retirement scheme 认可退休金计划 Gj}P6V_  
approved subordinated loan 核准附属贷款 (&x#VmDL  
arbitrage 套戥；套汇；套利 wZV/]jmlEt  
arbitrageur 套戥者；套汇者 ixFuqPij  
arbitrary amount 临时款项 zXHCP.Rmg  
arrangement 措施；安排；协定 *0aU(E#  
arrears 欠款 o]vU(j_Ju  
arrears of pay 欠付薪酬 c>*RQ4vE  
arrears of revenue 逾期未收税款；逾期未收的帐项 <Hq|<^_K  
articles of association 组织章程；组织细则；组织章程细则 fGD#|a;,  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 +R_w- NI  
ascertainment of profit 确定利润 L*VO2YI  
"Asia Clear" “亚洲结算系统”