[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 p+}eP|N  
allotment notice 股份配售通知；配股通知 ~F 13}is  
allotment of shares 股份分配 <(_${zR  
allowable 可获宽免；免税的 (".WJXB\  
allowable business loss 可扣除的营业亏损 `P jS  
allowable expenses 可扣税的支出 #B@*-  
allowance 免税额；津贴；备抵；准备金 ~}g)N  
allowance for debts 债项的免税额 e$N1m:1*  
allowance for depreciation by wear and tear 耗损折旧免税额 Y@MFH>*  
allowance for funeral expenses 殡殓费的免税额 MZS/o3  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 sfR0wEqI  
allowance for repairs and outgoings 修葺及支出方面的免税额 9 =D13s(C  
allowance to debtor 给债务人的津贴 q kD9xFp  
alteration of capital 资本更改 pykRi#[UrX  
alternate trustee 候补受托人 J<-2dvq  
amalgamation 合并 E
Si-'R&  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 4IXa[xAm  
ambit of charges 征税范围；收费范围 (``|5;T\  
amended valuation 经修订的估值 O4T_p=Xc  
American Commodities Exchange 美国商品交易所 #Ti5G"C  
American Express Bank Limited 美国运通银行 ~QU\kZ7Z  
American Stock Exchange 美国证券交易所 Bi|-KS.9  
amortization 摊销 HiEQs|""'  
amount due from banks 存放银行同业的款项 /JmWiBQIn  
amount due from banks abroad 存放海外银行同业的款项 wj9Hh  
amount due from holding companies 控股公司欠款 $o^N_`l  
amount due from local banks 存放本港银行同业的款项 +?+iVLr!l}  
amount due to banks 银行同业的存款 7%yP5c
B  
amount due to banks abroad 海外银行同业的存款 hSXZu?/  
amount due to holding companies 控股公司存款 tx]!|x" F  
amount due to local banks 本港银行同业的存款 jN{+$ @cI  
amount due to outport banks 外埠银行同业的存款 ~"22X`;h[G  
amount for note issue 发行纸币的款额 ' eH Fa  
amount of bond 担保契据的款额 tNYCyw{K  
amount of consideration 代价款额 z6'l" D'h  
amount of contribution 供款数额 /,3:<I  
amount of indebtedness 负债款额 ?}<Wmy2A  
amount of principal of the loan 贷款本金额 .1h1J   
amount of rates chargeable 应征差饷数额 rQ&F Gb  
amount of share capital 股本额 zqm/<]A*l  
amount of sums assured 承保款额 O>> %lr|  
amount of variation 变动幅度 ^i6`w_/  
amount of vote 拨款数额 yOE N*^6  
amount payable 应付款额 M~-jPY,+  
amount receivable 应收款额 ^A$p)`KR  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 l%v2O'h  
analysis 分析 g42f*~l  
ancillary risk 附属风险 ju(QSZ|;  
annual account 周年帐目；周年帐目报表；年度决算；年结 -}P/<cu:  
annual accounting date 年结日期 AUPTtc`#Y  
annual allowance 每年免税额；年积金；年度津贴；年津 'Ug-64f>  
annual balance 年度余额 z5 :53,`D'  
annual disposable income 每年可动用收入 W)2ZeH*
  
annual estimates 周年预算 5Cl; h^R|m  
annual fee 年费 ef]60OtP  
annual general meeting 周年大会 \O+Hmi^  
annual growth rate 年增率；每年增长率 $GX9-^og=T  
annual long-term supplement 长期个案每年补助金 W(jP??up  
annual pensionable emolument 可供计算退休金的年薪 ,{g B$8z^  
annual report 年报 ePe/@g1K*  
Annual Report on the Consumer Price Index 《消费物价指数年报》 U\UlQ
p?  
annual return 周年报表；周年申报表；每年报税表格 U[c
^xz&  
Annual Return Rules 《周年报表规则》 crRYgr  
annual review of consumer prices 每年消费物价回顾 R%)7z)~  
annual roll-forward basis 逐年延展方式 Q#sLIZ8=  
annual salary 年薪 <amdPo+2D  
annual statement 年度报表；年度决算表 CYN")J8V  
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 )r
6d3-p1  
annuitant 年金受益人 !z?;L_Lb  
annuity 年金 NZt 8L?  
annuity contract 年金合约 +{@hD+  
annuity on human life 人寿年金 7A4_b8  
antecedent debt 先前的债项 H]&^>Pvh  
ante-dated cheque 倒填日期支票 8?&!@3n  
anticipated expenditure 预期开支 #H&`wMZZ:  
anticipated net profit 预期纯利 U-lN-/=l6  
anticipated revenue 预期收入 [h~#5x  
anti-inflation measure 反通货膨胀措施 ]B9Ut&mF;  
anti-inflationary stance 反通货膨胀立场 5/4q}U3  
apparent deficit 表面赤字 Bey|f/ <  
apparent financial solvency 表面偿债能力 +BkmI\  
apparent partner 表面合伙人 o 9{~F`{p  
application for personal assessment 个人入息课税申请书 jt4c*0z  
application of fund 资金应用 +4m~D`fqt[  
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 UeN+}`!l  
appointed actuary 委任精算师 lb[\Lzdvmu  
appointed auditor 委任核数师；委任审计师 FdMxw*}  
appointed trustee 委任的受托人 !F~*Q2PZ9  
appointer 委任人 ;8> TD&]{  
apportioned pro rata 按比例分摊 E:S (v  
apportionment 分配；分摊 qn#f:xltu  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 +G lb  
apportionment formula 分摊方程式 I9E]zoj8  
apportionment of estate duty 遗产税的分摊 0v'FE35~s  
appraisal 估价；评估 aW7)}"j4  
appreciable growth 可观增长 J G3#(DVc;  
appreciable impact 显着影响 GHR,KB7 xM  
appreciable increase 可观增长 9{XC9\~
 
appreciation 增值；升值 wU)vJsOq  
appreciation against other currencies 相对其他货币升值 %
TA@-tK=  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 D+69U[P_A  
appreciation tax 增值税 %Astfn(U{4  
appropriation 拨款；拨用；拨付 }^}ep2^  
appropriation account 拨款帐目 o+ 0"@B  
Appropriation Bill 拨款法案 Z{spo=  
appropriation-in-aid system 补助拨款办法 R[{s\  
approved assets 核准资产 qo62!q  
approved basket stock 认可一篮子证券 }='1<~0
 
approved budget 核准预算 <-K'9ut,  
approved charitable donation 认可慈善捐款 !(-S?*64l  
approved charitable institution 认可慈善机构 G$!JJ. )d  
approved currency 核准货币；认可货币 >Sua:Uff  
approved estimates 核准预算 T{Y;-m  
approved estimates of expenditure 核准开支预算 n0<I  
approved overseas insurer 核准海外保险人 2'5%EQW;0y  
approved overseas trust company 核准海外信托公司 ecG,[1];  
approved pooled investment fund 核准汇集投资基金 )H`1 CcT  
approved provident fund scheme 认可公积金计划 Ph|\%P`>%  
approved provision 核准拨款 Y> f 6  
approved redeemable share 核准可赎回股份 X!ad~bt  
approved regional stock 认可地区性证券 kqyPb$Wy  
approved retirement scheme 认可退休金计划 C le
kB  
approved subordinated loan 核准附属贷款 n*vzp?+Y  
arbitrage 套戥；套汇；套利 mq*Efb)!  
arbitrageur 套戥者；套汇者 c2d=dGP>~f  
arbitrary amount 临时款项 [ #1<W`95  
arrangement 措施；安排；协定 Jx_BjkF  
arrears 欠款 qZ|>{^a*  
arrears of pay 欠付薪酬 d-sK{ZC"y  
arrears of revenue 逾期未收税款；逾期未收的帐项 tp3]?@0  
articles of association 组织章程；组织细则；组织章程细则 BA t0YE`-,  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 f hS4Gb_  
ascertainment of profit 确定利润 :q,tmk h  
"Asia Clear" “亚洲结算系统”