[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 #^ cmh  
allotment notice 股份配售通知；配股通知 2PSt*(  
allotment of shares 股份分配 \h}a?T6  
allowable 可获宽免；免税的 8QYM/yAM  
allowable business loss 可扣除的营业亏损 ?nya;Z-~Hc  
allowable expenses 可扣税的支出 56
raZC  
allowance 免税额；津贴；备抵；准备金 Q7-d]xJ^  
allowance for debts 债项的免税额 Z-D4~
?Tv  
allowance for depreciation by wear and tear 耗损折旧免税额 #I(Ho:b  
allowance for funeral expenses 殡殓费的免税额 m|5yET  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 aJi0!6oy  
allowance for repairs and outgoings 修葺及支出方面的免税额 gZD,#D.hR  
allowance to debtor 给债务人的津贴 m"CsJ'\ors  
alteration of capital 资本更改 iHB 1/  
alternate trustee 候补受托人 6-\g
hPo  
amalgamation 合并 /Ky x Ob)  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 MSw:Ay[9  
ambit of charges 征税范围；收费范围 `>mT/Rmb@  
amended valuation 经修订的估值 1hQeuG  
American Commodities Exchange 美国商品交易所 Kq*D_Rh2  
American Express Bank Limited 美国运通银行 $stBB  
American Stock Exchange 美国证券交易所 iEJY[P1  
amortization 摊销 _Bh ^<D-  
amount due from banks 存放银行同业的款项 jml 4YaGZ  
amount due from banks abroad 存放海外银行同业的款项 &b#O=LF  
amount due from holding companies 控股公司欠款 +80yyn#  
amount due from local banks 存放本港银行同业的款项 3:;2Av2(X.  
amount due to banks 银行同业的存款 oL2 a:\7  
amount due to banks abroad 海外银行同业的存款 e(NpX_8  
amount due to holding companies 控股公司存款 uS%Y$ v  
amount due to local banks 本港银行同业的存款  Mk-Rl  
amount due to outport banks 外埠银行同业的存款 B .-1wZl  
amount for note issue 发行纸币的款额 mar BVFz~  
amount of bond 担保契据的款额 [aK7v{Wu  
amount of consideration 代价款额 8=%%C:  
amount of contribution 供款数额 zu~E}  
amount of indebtedness 负债款额 7Q>*]  
amount of principal of the loan 贷款本金额 P,ox))+6  
amount of rates chargeable 应征差饷数额 '<35XjW  
amount of share capital 股本额 UaQR0,#0y  
amount of sums assured 承保款额 uNV\_'9>Y  
amount of variation 变动幅度 HJn  
amount of vote 拨款数额 ~HH#aXh*  
amount payable 应付款额 Q'ok%9q!p  
amount receivable 应收款额  3O:gZRxK  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 `6.rTs$<  
analysis 分析
'01ifA^  
ancillary risk 附属风险 -|l^- Qf!  
annual account 周年帐目；周年帐目报表；年度决算；年结 $RYsqX\v  
annual accounting date 年结日期 Xy>+r[$D:  
annual allowance 每年免税额；年积金；年度津贴；年津 A{:PpYs  
annual balance 年度余额 8p?Fql}F[  
annual disposable income 每年可动用收入 ~9OART='  
annual estimates 周年预算 )4hb%U  
annual fee 年费 m&H@f:  
annual general meeting 周年大会 Lwg@*:`d  
annual growth rate 年增率；每年增长率
0t-!6  
annual long-term supplement 长期个案每年补助金 39w|2%(O.  
annual pensionable emolument 可供计算退休金的年薪 #N=!O/Y  
annual report 年报 EMDsi2  
Annual Report on the Consumer Price Index 《消费物价指数年报》 >^8=_i !  
annual return 周年报表；周年申报表；每年报税表格 gsqpQq7  
Annual Return Rules 《周年报表规则》 S9$*w!W  
annual review of consumer prices 每年消费物价回顾 b-1cA1#_cP  
annual roll-forward basis 逐年延展方式 <4gT8kQ$x  
annual salary 年薪 V0,%g+.^  
annual statement 年度报表；年度决算表 Qg\OJmv  
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 a|*{BlY  
annuitant 年金受益人 Bn
LM;5 >  
annuity 年金 wgK:^DP  
annuity contract 年金合约 C>d_a;pX  
annuity on human life 人寿年金 |G+6R-_  
antecedent debt 先前的债项 liW0v!jBo  
ante-dated cheque 倒填日期支票 p?mQ\O8F  
anticipated expenditure 预期开支 Xgge_`T9  
anticipated net profit 预期纯利 J!$q"0G'WT  
anticipated revenue 预期收入 XNwZSW  
anti-inflation measure 反通货膨胀措施 gg>O:np8  
anti-inflationary stance 反通货膨胀立场 t,*hxzD"  
apparent deficit 表面赤字 7j&iHL  
apparent financial solvency 表面偿债能力 Ylc[ghx  
apparent partner 表面合伙人 6]=R#d 7U  
application for personal assessment 个人入息课税申请书 kvzGI>H:  
application of fund 资金应用 %"2;i@  
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 M(l>^N8W8  
appointed actuary 委任精算师 t,mD{ENm&  
appointed auditor 委任核数师；委任审计师 CH6^;.  
appointed trustee 委任的受托人 O<&8gk~  
appointer 委任人 $"d< F3k  
apportioned pro rata 按比例分摊 OC$Y8Ofr  
apportionment 分配；分摊 kxJ! #%w  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 'WEypz  
apportionment formula 分摊方程式 (p2jigP7a[  
apportionment of estate duty 遗产税的分摊 JmJ8s hq  
appraisal 估价；评估 2qY`*Y.2  
appreciable growth 可观增长 ]UR@V;JG  
appreciable impact 显着影响 <q V<dK&W  
appreciable increase 可观增长 @S/jVXA  
appreciation 增值；升值 !2)$lM1@J  
appreciation against other currencies 相对其他货币升值 f$G{7%9*  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 <1HbjRw  
appreciation tax 增值税 ^f:oKKaAW;  
appropriation 拨款；拨用；拨付 tpJe1J<  
appropriation account 拨款帐目 !TJCQ[Aa}  
Appropriation Bill 拨款法案 ZGUhje!  
appropriation-in-aid system 补助拨款办法 /bE=]nM  
approved assets 核准资产 pDGX$1O"  
approved basket stock 认可一篮子证券 GA,6G [E  
approved budget 核准预算  aKkG[qN  
approved charitable donation 认可慈善捐款 wI!>IV(5  
approved charitable institution 认可慈善机构 sLGut7@Sg  
approved currency 核准货币；认可货币 ?mdgY1  
approved estimates 核准预算 uyt]\zVT  
approved estimates of expenditure 核准开支预算 i ez@j  
approved overseas insurer 核准海外保险人 -6(u09mb_  
approved overseas trust company 核准海外信托公司 -r%3"C=m  
approved pooled investment fund 核准汇集投资基金 >[]@Df,p  
approved provident fund scheme 认可公积金计划 zJnF#G  
approved provision 核准拨款 ;naD`([  
approved redeemable share 核准可赎回股份 i%m]<yElm  
approved regional stock 认可地区性证券 I:4m]q
b  
approved retirement scheme 认可退休金计划 _e%jM[  
approved subordinated loan 核准附属贷款 j[zo~Y4z  
arbitrage 套戥；套汇；套利 d4Y8q1  
arbitrageur 套戥者；套汇者 ZXP9{Hh  
arbitrary amount 临时款项 q*,g  
arrangement 措施；安排；协定 '.jr
" 3u  
arrears 欠款 3snr-)   
arrears of pay 欠付薪酬 }%K)R5C  
arrears of revenue 逾期未收税款；逾期未收的帐项 *.X!AJ;M=O  
articles of association 组织章程；组织细则；组织章程细则 Zi&qa+F  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 *~~&*&+  
ascertainment of profit 确定利润 r=Up-(j  
"Asia Clear" “亚洲结算系统”