[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 -YD6  
allotment notice 股份配售通知；配股通知 %A04'dj`zQ  
allotment of shares 股份分配 wJ i
p{  
allowable 可获宽免；免税的 I_4'9  
allowable business loss 可扣除的营业亏损 ^b'[81%  
allowable expenses 可扣税的支出 1N2s[ \q$  
allowance 免税额；津贴；备抵；准备金 0e&Vvl4DK  
allowance for debts 债项的免税额 F9N)UW:w  
allowance for depreciation by wear and tear 耗损折旧免税额 ZhW>H  
allowance for funeral expenses 殡殓费的免税额 _&P![o
)x  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 ~)ls.NXI  
allowance for repairs and outgoings 修葺及支出方面的免税额  uk16  
allowance to debtor 给债务人的津贴 ]*?qaIdqu  
alteration of capital 资本更改 jvA]EN6$;~  
alternate trustee 候补受托人 V#zDYrp  
amalgamation 合并 ygh*oVHO  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 al1Uf]xh  
ambit of charges 征税范围；收费范围 *:wu{3g}M`  
amended valuation 经修订的估值 Y6f0 ?lB  
American Commodities Exchange 美国商品交易所 lj(}{O  
American Express Bank Limited 美国运通银行 Ji gc@@B.  
American Stock Exchange 美国证券交易所 iphe0QE[#}  
amortization 摊销 1s .Ose  
amount due from banks 存放银行同业的款项 J=ZNx;{6  
amount due from banks abroad 存放海外银行同业的款项 )=#QTiJ  
amount due from holding companies 控股公司欠款 xDm^f^}>  
amount due from local banks 存放本港银行同业的款项 >O?5mfMK  
amount due to banks 银行同业的存款 ,*Jm\ u  
amount due to banks abroad 海外银行同业的存款 {'T=&`&OF  
amount due to holding companies 控股公司存款 Qn_*(CSp  
amount due to local banks 本港银行同业的存款 #)z_TM07P  
amount due to outport banks 外埠银行同业的存款 lUbQ@7a<'  
amount for note issue 发行纸币的款额 ;CD@RP{$n  
amount of bond 担保契据的款额 -:&qNY:Vp  
amount of consideration 代价款额 %[b~4,c1  
amount of contribution 供款数额 v[\' M  
amount of indebtedness 负债款额 #}3$n/  
amount of principal of the loan 贷款本金额 zQ&`|kS  
amount of rates chargeable 应征差饷数额 C[z5& x2  
amount of share capital 股本额 %Sf%XNtu  
amount of sums assured 承保款额 blEs!/A`  
amount of variation 变动幅度 30bScW<08  
amount of vote 拨款数额 l*rli[No  
amount payable 应付款额 dX?8@uzu  
amount receivable 应收款额 |p}qK Fdi  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 8S R~{  
analysis 分析 T_i]y4dg  
ancillary risk 附属风险 ?VmEbl
 
annual account 周年帐目；周年帐目报表；年度决算；年结 A@^Y2:pY  
annual accounting date 年结日期 gq\ulLyOeZ  
annual allowance 每年免税额；年积金；年度津贴；年津 v@(Y:\>  
annual balance 年度余额 bVaydJ*  
annual disposable income 每年可动用收入 B_$hi=?TTd  
annual estimates 周年预算 d ]R&mp|'  
annual fee 年费 v2][gn+58  
annual general meeting 周年大会 5ELKL#(  
annual growth rate 年增率；每年增长率 2|8e7q:+*  
annual long-term supplement 长期个案每年补助金 n$&xVaF|  
annual pensionable emolument 可供计算退休金的年薪 /{QR:8}-Q  
annual report 年报 Fg;V6s/>ts  
Annual Report on the Consumer Price Index 《消费物价指数年报》 KeFEUHU  
annual return 周年报表；周年申报表；每年报税表格 ~\<aj(m(|  
Annual Return Rules 《周年报表规则》 ?VaWOwWI  
annual review of consumer prices 每年消费物价回顾 qVjl8%)  
annual roll-forward basis 逐年延展方式 uY{V^c#mv  
annual salary 年薪 h2<Y*j  
annual statement 年度报表；年度决算表 gJz~~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 ~;> p sNy  
annuitant 年金受益人 OiAP%7i9  
annuity 年金 g:V8"'  
annuity contract 年金合约 8$4@U;Vh;  
annuity on human life 人寿年金  _8]h
n[  
antecedent debt 先前的债项 ='"DUQH|*  
ante-dated cheque 倒填日期支票 4'9yMXR  
anticipated expenditure 预期开支 csABfxi
b  
anticipated net profit 预期纯利 VjsQy
>5m  
anticipated revenue 预期收入 tj<a , l  
anti-inflation measure 反通货膨胀措施 y(!J8(yA  
anti-inflationary stance 反通货膨胀立场 :.u[^_   
apparent deficit 表面赤字 Qv4g#jX{  
apparent financial solvency 表面偿债能力 [ed6n@/O@  
apparent partner 表面合伙人 7S'3U}Y>VX  
application for personal assessment 个人入息课税申请书 MOp06  
application of fund 资金应用 " b?1Yc-  
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 {\u=m>2U|  
appointed actuary 委任精算师 R{N9'2l:  
appointed auditor 委任核数师；委任审计师 b8o}bm{s  
appointed trustee 委任的受托人 OZ2YflT  
appointer 委任人 :56f  
apportioned pro rata 按比例分摊 vOMmsU F  
apportionment 分配；分摊 $=) i{kGS@  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 oVDqX=G  
apportionment formula 分摊方程式 0H;,~ WY  
apportionment of estate duty 遗产税的分摊 *|97 g*G(  
appraisal 估价；评估 0{0BL@H  
appreciable growth 可观增长 Y367Jr@^N  
appreciable impact 显着影响 H! IL5@@K  
appreciable increase 可观增长 GBMCw   
appreciation 增值；升值 -`knSR  
appreciation against other currencies 相对其他货币升值 5ctH=t0  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 \r4QS  
appreciation tax 增值税 )3 C~kmN7  
appropriation 拨款；拨用；拨付 UTT7a"  
appropriation account 拨款帐目 6<E4?<O%  
Appropriation Bill 拨款法案 35>VCjCw0  
appropriation-in-aid system 补助拨款办法 [ QHSCF5  
approved assets 核准资产 AiMD"7 )c  
approved basket stock 认可一篮子证券 X"'c2gaa_  
approved budget 核准预算 7=Vs1TVc  
approved charitable donation 认可慈善捐款 o'uv5asdb  
approved charitable institution 认可慈善机构 k#*tf:
R  
approved currency 核准货币；认可货币 ^# :F8D  
approved estimates 核准预算 +*Um:}&  
approved estimates of expenditure 核准开支预算 Gn+3OI"  
approved overseas insurer 核准海外保险人 UM ?{ba9  
approved overseas trust company 核准海外信托公司 8Df(|>mK  
approved pooled investment fund 核准汇集投资基金 '8O(J7J  
approved provident fund scheme 认可公积金计划 1lA
x"VL  
approved provision 核准拨款 /<J&ZoeJB  
approved redeemable share 核准可赎回股份 iPnu *29  
approved regional stock 认可地区性证券 <|,0%bq)|  
approved retirement scheme 认可退休金计划 1a|Z!V zi  
approved subordinated loan 核准附属贷款 l,(Mm,3  
arbitrage 套戥；套汇；套利 b ] W^_
 
arbitrageur 套戥者；套汇者 }\p>h  
arbitrary amount 临时款项 Y%1J[W  
arrangement 措施；安排；协定 X}!r4<;(  
arrears 欠款 )qi/>GR,  
arrears of pay 欠付薪酬 g( 9\r  
arrears of revenue 逾期未收税款；逾期未收的帐项 OB-2xmZW  
articles of association 组织章程；组织细则；组织章程细则 ,VtrQb)Yf  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 DBUhqRfl  
ascertainment of profit 确定利润 qT U(]O1  
"Asia Clear" “亚洲结算系统”