[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 h}h^L+4  
allotment notice 股份配售通知；配股通知 COSTV>s;  
allotment of shares 股份分配 6a*83G,k  
allowable 可获宽免；免税的 #,&8&  
allowable business loss 可扣除的营业亏损 lkb2?2\+  
allowable expenses 可扣税的支出 w
FvT0  
allowance 免税额；津贴；备抵；准备金 'G8 ?'u_)  
allowance for debts 债项的免税额 OqBC/p B  
allowance for depreciation by wear and tear 耗损折旧免税额 X]!D;7^  
allowance for funeral expenses 殡殓费的免税额 )\>r-g$  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 jJia.#.Ze  
allowance for repairs and outgoings 修葺及支出方面的免税额 ?W!ry7gXO  
allowance to debtor 给债务人的津贴 09d9S`cS\  
alteration of capital 资本更改 r!kLV)_  
alternate trustee 候补受托人 !{(ls<  
amalgamation 合并 tw<P)V\h  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 3V}(fnv  
ambit of charges 征税范围；收费范围 X'x3esw w  
amended valuation 经修订的估值 yAG+] r  
American Commodities Exchange 美国商品交易所 Me,<\rQ  
American Express Bank Limited 美国运通银行 )Q]w6he3  
American Stock Exchange 美国证券交易所 -IU4#s  
amortization 摊销 T#@ {G,N  
amount due from banks 存放银行同业的款项 *g_w I%l  
amount due from banks abroad 存放海外银行同业的款项 IE;\7r+h  
amount due from holding companies 控股公司欠款 > H BJk:  
amount due from local banks 存放本港银行同业的款项 :3^dF}>  
amount due to banks 银行同业的存款 hbI;Hd  
amount due to banks abroad 海外银行同业的存款 =IZ[_ /@  
amount due to holding companies 控股公司存款 90fs:.  
amount due to local banks 本港银行同业的存款 +AoP{x$Ia  
amount due to outport banks 外埠银行同业的存款 2Lfah?Tx~C  
amount for note issue 发行纸币的款额 qnJ50 VVW  
amount of bond 担保契据的款额 K(VW% hV1  
amount of consideration 代价款额 HTk\723Rdw  
amount of contribution 供款数额 Blk}I  
amount of indebtedness 负债款额 \}#@9=  
amount of principal of the loan 贷款本金额 >b48>@~b
Y  
amount of rates chargeable 应征差饷数额 L^FcS\r;  
amount of share capital 股本额 @?Zf -.  
amount of sums assured 承保款额 E(4w5=8TI  
amount of variation 变动幅度 b7Oj<!Wo`  
amount of vote 拨款数额 k!3 cq)  
amount payable 应付款额 w"8V0z  
amount receivable 应收款额 =K(Jq Sw+M  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 *5D3vB*S  
analysis 分析 ?:igumeYX  
ancillary risk 附属风险 M'2r@NR8  
annual account 周年帐目；周年帐目报表；年度决算；年结 I]R9HGJNlJ  
annual accounting date 年结日期 I^_NC&m  
annual allowance 每年免税额；年积金；年度津贴；年津 0%<+J;'o  
annual balance 年度余额 kRlA4h1u_$  
annual disposable income 每年可动用收入 ',)7GY/n~  
annual estimates 周年预算 "IFgRaP=  
annual fee 年费 vtyx`F f  
annual general meeting 周年大会 UpfZi9v?W  
annual growth rate 年增率；每年增长率 :(,mL2[  
annual long-term supplement 长期个案每年补助金 6kR\xP]Kr  
annual pensionable emolument 可供计算退休金的年薪 exZLj0kvF  
annual report 年报 M0w/wt|  
Annual Report on the Consumer Price Index 《消费物价指数年报》 IQnIaZ  
annual return 周年报表；周年申报表；每年报税表格 e |V]  
Annual Return Rules 《周年报表规则》 VagT_D  
annual review of consumer prices 每年消费物价回顾 XAuI7e  
annual roll-forward basis 逐年延展方式 V%NeZ1{ e  
annual salary 年薪 =a$Oecg?  
annual statement 年度报表；年度决算表 5=L} \ankn  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 N3%*7{X 9  
annuitant 年金受益人 3FNT|QF  
annuity 年金 U|5-0u5  
annuity contract 年金合约 6BAW  
annuity on human life 人寿年金 O0huqF$K  
antecedent debt 先前的债项 uMmXs%9T  
ante-dated cheque 倒填日期支票
`A)"%~
  
anticipated expenditure 预期开支 tR)H~l7q  
anticipated net profit 预期纯利 I7(?;MpI  
anticipated revenue 预期收入 :]WqfR)#  
anti-inflation measure 反通货膨胀措施 {mTytT  
anti-inflationary stance 反通货膨胀立场 i9A~<
 
apparent deficit 表面赤字 Riry_   
apparent financial solvency 表面偿债能力 }6]0hWsN[  
apparent partner 表面合伙人 :P+\p=  
application for personal assessment 个人入息课税申请书 Eu,`7iQ?(  
application of fund 资金应用 qCPmbg  
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 l]6%lud8_  
appointed actuary 委任精算师  p2%
 
appointed auditor 委任核数师；委任审计师 gfgn68k  
appointed trustee 委任的受托人 T .n4TmF  
appointer 委任人 N#ioJ^}n:  
apportioned pro rata 按比例分摊 M.[
rLJZ4  
apportionment 分配；分摊 $`J_:H%  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 09h.1/  
apportionment formula 分摊方程式 )rtomp:X  
apportionment of estate duty 遗产税的分摊 Vba.uKNjk  
appraisal 估价；评估 v=?2S  
appreciable growth 可观增长 ](jFwxU  
appreciable impact 显着影响 {38bv.3'  
appreciable increase 可观增长 S\#17.=  
appreciation 增值；升值 'LSz f/w  
appreciation against other currencies 相对其他货币升值 Jxl6a:  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 <AoXEuD  
appreciation tax 增值税 hdma=KqZ(  
appropriation 拨款；拨用；拨付 (u1m]WYL  
appropriation account 拨款帐目 3n;K!L%zMT  
Appropriation Bill 拨款法案 pv,45z0
 
appropriation-in-aid system 补助拨款办法 mUoIJ3fv_,  
approved assets 核准资产 fV\]L4%  
approved basket stock 认可一篮子证券 L{fFC%|l2L  
approved budget 核准预算 ~AB*]Us  
approved charitable donation 认可慈善捐款 $XnPwOj  
approved charitable institution 认可慈善机构 s1j{x&OSq  
approved currency 核准货币；认可货币 .qv'6G  
approved estimates 核准预算 `3_lI~=eH  
approved estimates of expenditure 核准开支预算 jp2Q9Z  
approved overseas insurer 核准海外保险人 ;2xO`[#  
approved overseas trust company 核准海外信托公司 s Be7"^  
approved pooled investment fund 核准汇集投资基金 \cJa;WM>  
approved provident fund scheme 认可公积金计划 &qM[g9  
approved provision 核准拨款 , X{>  
approved redeemable share 核准可赎回股份 /j2H A^GT  
approved regional stock 认可地区性证券 ??&<k   
approved retirement scheme 认可退休金计划 3G}AH E4  
approved subordinated loan 核准附属贷款 aM3gRp51cj  
arbitrage 套戥；套汇；套利 mN_Z7n;^eh  
arbitrageur 套戥者；套汇者 +-?/e-z")  
arbitrary amount 临时款项 U9hS<}<Ki  
arrangement 措施；安排；协定 o4y']JSN  
arrears 欠款 '@nbqM  
arrears of pay 欠付薪酬 ""iaGH+Cxw  
arrears of revenue 逾期未收税款；逾期未收的帐项 5 `/< v^  
articles of association 组织章程；组织细则；组织章程细则 DGESba\2+  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 KzUlTl0  
ascertainment of profit 确定利润 s%4M$e  
"Asia Clear" “亚洲结算系统”