[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 <eU28M?\  
allotment notice 股份配售通知；配股通知 :3k&[W*  
allotment of shares 股份分配 c+l1#[Dnc  
allowable 可获宽免；免税的 #hEN4c[Ex  
allowable business loss 可扣除的营业亏损 )3_I-Ia  
allowable expenses 可扣税的支出 z4f\0uQ
 
allowance 免税额；津贴；备抵；准备金 6Q<^,`/T  
allowance for debts 债项的免税额 | ,bCYK  
allowance for depreciation by wear and tear 耗损折旧免税额 Y>KRI2](<  
allowance for funeral expenses 殡殓费的免税额 tGGv 2TCEy  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 aRBTuLa)fo  
allowance for repairs and outgoings 修葺及支出方面的免税额 N zY}-:{  
allowance to debtor 给债务人的津贴 ueO&%  
alteration of capital 资本更改 d52l)8  
alternate trustee 候补受托人 t+'|&b][Qi  
amalgamation 合并 "mbcZ5_  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 TrxZS_  
ambit of charges 征税范围；收费范围 <3dmY=  
amended valuation 经修订的估值 Z:3N*YkL  
American Commodities Exchange 美国商品交易所 %T]NM3|U  
American Express Bank Limited 美国运通银行 6Z~u2&  
American Stock Exchange 美国证券交易所 Ri]7=.QI`  
amortization 摊销  _6a+" p  
amount due from banks 存放银行同业的款项 bWzv7#dd=  
amount due from banks abroad 存放海外银行同业的款项 `UFRv   
amount due from holding companies 控股公司欠款 p[BF4h{E  
amount due from local banks 存放本港银行同业的款项 z;:c_y!f  
amount due to banks 银行同业的存款 NET?Ep  
amount due to banks abroad 海外银行同业的存款 ~b+TkPU   
amount due to holding companies 控股公司存款 ("{JNA/  
amount due to local banks 本港银行同业的存款 %{\|/#>:  
amount due to outport banks 外埠银行同业的存款 M17oAVN7D  
amount for note issue 发行纸币的款额 7n*,L5%?]4  
amount of bond 担保契据的款额 y2k'^zE  
amount of consideration 代价款额 fY@Y$S`Fh  
amount of contribution 供款数额 ;SAurG$  
amount of indebtedness 负债款额 jEj#
|w  
amount of principal of the loan 贷款本金额 Fw!wSzsk3  
amount of rates chargeable 应征差饷数额 +TW9BU'a^  
amount of share capital 股本额 QFOmnbJg  
amount of sums assured 承保款额 7;dTQ.%n  
amount of variation 变动幅度 r j qX|  
amount of vote 拨款数额 ;seD{y7!  
amount payable 应付款额 kCkSu-  
amount receivable 应收款额 $mvcqn;  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 (vm&&a@  
analysis 分析 hzIP ?0^E  
ancillary risk 附属风险 " , c1z\  
annual account 周年帐目；周年帐目报表；年度决算；年结 O$jj&  
annual accounting date 年结日期 8<(qN>R  
annual allowance 每年免税额；年积金；年度津贴；年津 'N$hbl  
annual balance 年度余额 g z!q  
annual disposable income 每年可动用收入 z-|gw.y  
annual estimates 周年预算 :USN`"  
annual fee 年费 KK;
3<kX  
annual general meeting 周年大会 s(56aE  
annual growth rate 年增率；每年增长率 ( zQ)EHRD  
annual long-term supplement 长期个案每年补助金 %VG;vW\V  
annual pensionable emolument 可供计算退休金的年薪 (Fq|hgOA>M  
annual report 年报 ' uvTOgP,  
Annual Report on the Consumer Price Index 《消费物价指数年报》 L3:dANG  
annual return 周年报表；周年申报表；每年报税表格 DSGtt/n  
Annual Return Rules 《周年报表规则》 DDk
H`R  
annual review of consumer prices 每年消费物价回顾 USz|Rh  
annual roll-forward basis 逐年延展方式 cW B  >  
annual salary 年薪 ;V(- ;O  
annual statement 年度报表；年度决算表 Z;kRQ  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 *yJCnoF  
annuitant 年金受益人 ^lVZW8  
annuity 年金 5wM*(H^c[  
annuity contract 年金合约 x`8rR
;N!  
annuity on human life 人寿年金 L/Cp\|~ O  
antecedent debt 先前的债项 4Q2=\-KFj  
ante-dated cheque 倒填日期支票 Oo'IeXQ9(  
anticipated expenditure 预期开支 _2Sb?]Xn  
anticipated net profit 预期纯利 SS?^-BI  
anticipated revenue 预期收入 n_;qB7,,  
anti-inflation measure 反通货膨胀措施 MhMY"bx8  
anti-inflationary stance 反通货膨胀立场 zfvMH"1  
apparent deficit 表面赤字 i^j1i  
apparent financial solvency 表面偿债能力 lSv?! 2  
apparent partner 表面合伙人 M@$}Og  
application for personal assessment 个人入息课税申请书 #<
ppiu$  
application of fund 资金应用 *0>![v  
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 5WN^8`{'3  
appointed actuary 委任精算师 ,|hM`<"?  
appointed auditor 委任核数师；委任审计师 }*.S=M]y $  
appointed trustee 委任的受托人 ""cnZZ5)  
appointer 委任人 a12Q/K  
apportioned pro rata 按比例分摊 [fF0Qa-  
apportionment 分配；分摊 2NS(;tBB0  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 ACQc 0:q  
apportionment formula 分摊方程式 Rh!B4oB4  
apportionment of estate duty 遗产税的分摊 0* Ox>O>  
appraisal 估价；评估 (XtN3FTY  
appreciable growth 可观增长 $4K(AEt[  
appreciable impact 显着影响 *^j'G^n  
appreciable increase 可观增长 MD(?Wh  
appreciation 增值；升值 t']d_Vcza  
appreciation against other currencies 相对其他货币升值 @c&}\#;  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ,&>LBdG`  
appreciation tax 增值税 l*^J}oY  
appropriation 拨款；拨用；拨付 KU,KEtf  
appropriation account 拨款帐目 r{y&}gA  
Appropriation Bill 拨款法案 )!+M\fT  
appropriation-in-aid system 补助拨款办法 *1FDK{  
approved assets 核准资产 HUF],[N  
approved basket stock 认可一篮子证券 yV=Ku  
approved budget 核准预算 G-`4TQ  
approved charitable donation 认可慈善捐款 sywSvnPuYZ  
approved charitable institution 认可慈善机构 E`#m0Q(8  
approved currency 核准货币；认可货币 +O`3eP`u  
approved estimates 核准预算 k'O^HMAn!  
approved estimates of expenditure 核准开支预算 <2b&AF{En  
approved overseas insurer 核准海外保险人 O~3<P3W
 
approved overseas trust company 核准海外信托公司 !O;su~7  
approved pooled investment fund 核准汇集投资基金 Q-A:0F&{t  
approved provident fund scheme 认可公积金计划 ~Mk{
2;x  
approved provision 核准拨款 |.w'Z7(s  
approved redeemable share 核准可赎回股份 h"~i&T h  
approved regional stock 认可地区性证券 MW^(  
approved retirement scheme 认可退休金计划 :bBLP7eyV  
approved subordinated loan 核准附属贷款 2~`lvx  
arbitrage 套戥；套汇；套利 GnAG'.t-Z  
arbitrageur 套戥者；套汇者 2xPkQOj3  
arbitrary amount 临时款项 UZcsMMKH  
arrangement 措施；安排；协定
e6?iQ0  
arrears 欠款 N, `q1
B  
arrears of pay 欠付薪酬 ie<zc+*rW  
arrears of revenue 逾期未收税款；逾期未收的帐项 U;SReWqU  
articles of association 组织章程；组织细则；组织章程细则 .h({P#QT  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 VU8EjuOetb  
ascertainment of profit 确定利润 G =`-w  
"Asia Clear" “亚洲结算系统”