[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 7L@K _ZJ  
allotment notice 股份配售通知；配股通知 x~{;TZa[I  
allotment of shares 股份分配 .J.-Mm`.  
allowable 可获宽免；免税的 Z@&Dki  
allowable business loss 可扣除的营业亏损  D <&X_  
allowable expenses 可扣税的支出 NqEA4C  
allowance 免税额；津贴；备抵；准备金 7#U^Dx\yh  
allowance for debts 债项的免税额 '| *?*
6q  
allowance for depreciation by wear and tear 耗损折旧免税额 R~jHr )0.#  
allowance for funeral expenses 殡殓费的免税额 N:tY":Hi  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 bH2MdU  
allowance for repairs and outgoings 修葺及支出方面的免税额 0iK;Egwm  
allowance to debtor 给债务人的津贴 z$GoaS(  
alteration of capital 资本更改 t|<NI+H(e  
alternate trustee 候补受托人 <Ib[82PU  
amalgamation 合并 4*mS y  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 13%t"-@bh  
ambit of charges 征税范围；收费范围 *U$!I?  
amended valuation 经修订的估值 *gF<m9&  
American Commodities Exchange 美国商品交易所 $:j G-r  
American Express Bank Limited 美国运通银行 S:q3QgU=X  
American Stock Exchange 美国证券交易所 OhmQ,  
amortization 摊销 vRxM4O~"  
amount due from banks 存放银行同业的款项 Ru>uL@w  
amount due from banks abroad 存放海外银行同业的款项 f7~9|w&  
amount due from holding companies 控股公司欠款
)aao[_ZS  
amount due from local banks 存放本港银行同业的款项 !$Tw^ $n  
amount due to banks 银行同业的存款 dT$M y`>  
amount due to banks abroad 海外银行同业的存款 ]f: v,a  
amount due to holding companies 控股公司存款 M=*bh5t%]  
amount due to local banks 本港银行同业的存款  ,H2D  
amount due to outport banks 外埠银行同业的存款 RJH,  
amount for note issue 发行纸币的款额 )0e2ic/  
amount of bond 担保契据的款额 P<2+L|X?}  
amount of consideration 代价款额 7kK #\dI  
amount of contribution 供款数额 ZP$-uaa-  
amount of indebtedness 负债款额 *"98L+  
amount of principal of the loan 贷款本金额 uy^   
amount of rates chargeable 应征差饷数额 nG,U>)  
amount of share capital 股本额 c$` 4* 6  
amount of sums assured 承保款额 #D9e$E(J^  
amount of variation 变动幅度 )T66<UDK|  
amount of vote 拨款数额 $DC*i-}qFg  
amount payable 应付款额 NU\ 5{N<  
amount receivable 应收款额 k@D0 {z  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 K+)%KP
 
analysis 分析 eo!zW  
ancillary risk 附属风险 p!V>XY'N^  
annual account 周年帐目；周年帐目报表；年度决算；年结 8?O>ZZtu  
annual accounting date 年结日期 )wtaKF.-  
annual allowance 每年免税额；年积金；年度津贴；年津 a7/-wk  
annual balance 年度余额 ,j ',x\  
annual disposable income 每年可动用收入 q
)lnS )  
annual estimates 周年预算
C*te^3k>B  
annual fee 年费 %tt%`0  
annual general meeting 周年大会 -/dEsgO  
annual growth rate 年增率；每年增长率 o}'bv  
annual long-term supplement 长期个案每年补助金 NHgjRPz"  
annual pensionable emolument 可供计算退休金的年薪 0Hw-59MK  
annual report 年报 m&0"<V!H/B  
Annual Report on the Consumer Price Index 《消费物价指数年报》 DtWwG C  
annual return 周年报表；周年申报表；每年报税表格 +P`(Rf"luu  
Annual Return Rules 《周年报表规则》 4^'3&vu  
annual review of consumer prices 每年消费物价回顾 eL.7#SIr}  
annual roll-forward basis 逐年延展方式 >71&]/Rv  
annual salary 年薪 }2r+%V&4  
annual statement 年度报表；年度决算表 }T0K^Oe+eS  
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 5[9bWB{  
annuitant 年金受益人 y8bM<e2 U  
annuity 年金 '7B"(dA&C  
annuity contract 年金合约 9kY[j2,+  
annuity on human life 人寿年金 >Dg#9  
antecedent debt 先前的债项 M}"r#Plq  
ante-dated cheque 倒填日期支票 cM&'[CI  
anticipated expenditure 预期开支 w[Ep*-yeI  
anticipated net profit 预期纯利 nxap\Lf  
anticipated revenue 预期收入 m>e3vu  
anti-inflation measure 反通货膨胀措施 *NSlo^R-[  
anti-inflationary stance 反通货膨胀立场 N 6O8Wn  
apparent deficit 表面赤字 AzpV4(:an.  
apparent financial solvency 表面偿债能力 gglQU"=g{  
apparent partner 表面合伙人 Y&r ]lD
 
application for personal assessment 个人入息课税申请书 7yiJ1K<bIt  
application of fund 资金应用 ;ggy5?>Qu  
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 &,-p',\
-  
appointed actuary 委任精算师 Ek
KnUD  
appointed auditor 委任核数师；委任审计师 g>7Y~_}  
appointed trustee 委任的受托人 ?Zyok]s  
appointer 委任人 PG)_L.7rJ  
apportioned pro rata 按比例分摊 _8h8Wtif  
apportionment 分配；分摊
fjDpwb:x)  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 8 h?X!2Nq  
apportionment formula 分摊方程式 q:HoKJv4  
apportionment of estate duty 遗产税的分摊 WY)^1Gb$ux  
appraisal 估价；评估 /'>;JF  
appreciable growth 可观增长 C'9 1d7E  
appreciable impact 显着影响 ^^$vR[7  
appreciable increase 可观增长 Ha ZFxh-(  
appreciation 增值；升值 A@$fb}CF  
appreciation against other currencies 相对其他货币升值 ~'  =lo u  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 IB7tAG8  
appreciation tax 增值税 ~%q7Vmk9
 
appropriation 拨款；拨用；拨付 e.6Dl_  
appropriation account 拨款帐目 (@ea|Fd#4  
Appropriation Bill 拨款法案 liNON  
appropriation-in-aid system 补助拨款办法 Wm6dQQ;Bj  
approved assets 核准资产 qCJ=Z  
approved basket stock 认可一篮子证券 qZG-Lh  
approved budget 核准预算 2%]hYr;  
approved charitable donation 认可慈善捐款 2Yyb#Ow  
approved charitable institution 认可慈善机构 o*7yax  
approved currency 核准货币；认可货币 +X!+'>  
approved estimates 核准预算 l6B.6 '4)w  
approved estimates of expenditure 核准开支预算 CT5Y/E?}  
approved overseas insurer 核准海外保险人 6hbEO-(  
approved overseas trust company 核准海外信托公司 JY4_v>Aob  
approved pooled investment fund 核准汇集投资基金 yer> x  
approved provident fund scheme 认可公积金计划 2_olT_#  
approved provision 核准拨款 ^L~ [+|  
approved redeemable share 核准可赎回股份 Rx. rj~  
approved regional stock 认可地区性证券 1e$[p[  
approved retirement scheme 认可退休金计划 |z7dRDU}]  
approved subordinated loan 核准附属贷款 ti;%BS  
arbitrage 套戥；套汇；套利 S_!R^^ySG9  
arbitrageur 套戥者；套汇者 .D@/y uV  
arbitrary amount 临时款项 G(i\'#5+  
arrangement 措施；安排；协定 *! u?  
arrears 欠款 ucFw,sB1  
arrears of pay 欠付薪酬 |,fh)vO  
arrears of revenue 逾期未收税款；逾期未收的帐项 ]] V^:"ne  
articles of association 组织章程；组织细则；组织章程细则 @dhH;gt.I  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 ECdfLn*c  
ascertainment of profit 确定利润 u@"o [e':  
"Asia Clear" “亚洲结算系统”