[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 0$xK   
allotment notice 股份配售通知；配股通知 )d770Xg+  
allotment of shares 股份分配 F.~n   
allowable 可获宽免；免税的 2d5}` >  
allowable business loss 可扣除的营业亏损 (aDb^(]>  
allowable expenses 可扣税的支出 [|:
QE~U@  
allowance 免税额；津贴；备抵；准备金  Z;j/K  
allowance for debts 债项的免税额 LaIW,+  
allowance for depreciation by wear and tear 耗损折旧免税额 RsqRR`|X?  
allowance for funeral expenses 殡殓费的免税额 #/n|@z'  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 G8^0^@o  
allowance for repairs and outgoings 修葺及支出方面的免税额 nV!2Dfd  
allowance to debtor 给债务人的津贴 msA' 5>  
alteration of capital 资本更改 Ax5mP8S  
alternate trustee 候补受托人 Cbgj@4H  
amalgamation 合并 L\/u}]dPQ  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 h.4qlx|  
ambit of charges 征税范围；收费范围 :DOr!PNA  
amended valuation 经修订的估值 kP!%|&w;  
American Commodities Exchange 美国商品交易所 _L&n &y1+%  
American Express Bank Limited 美国运通银行 vh9kwJyT  
American Stock Exchange 美国证券交易所 Whv]88w{  
amortization 摊销 @
!z$Sp=  
amount due from banks 存放银行同业的款项
k%EWkM)?  
amount due from banks abroad 存放海外银行同业的款项 -:)DX++  
amount due from holding companies 控股公司欠款 ttK,((=@  
amount due from local banks 存放本港银行同业的款项 wFK:Dp_^  
amount due to banks 银行同业的存款 4o1Q7  
amount due to banks abroad 海外银行同业的存款 }Kvh`@CiJ  
amount due to holding companies 控股公司存款 c[(yU#@  
amount due to local banks 本港银行同业的存款 V+qFT3?-  
amount due to outport banks 外埠银行同业的存款 -kG3k> by_  
amount for note issue 发行纸币的款额 b\SXZN)Be  
amount of bond 担保契据的款额 tj#=%m?8V;  
amount of consideration 代价款额 ~/^y.SsWM  
amount of contribution 供款数额 fkdf~Vb  
amount of indebtedness 负债款额 :`:xP  
amount of principal of the loan 贷款本金额 VKq0<+M  
amount of rates chargeable 应征差饷数额 bWGyLo,  
amount of share capital 股本额 aqcFY8b '  
amount of sums assured 承保款额 ??%)|nj.  
amount of variation 变动幅度 IV)^;i  
amount of vote 拨款数额 T6sr/<#<(  
amount payable 应付款额 ((Vj]I% ;  
amount receivable 应收款额 AkxH  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 r/UYC"K3  
analysis 分析 3x04JE3!  
ancillary risk 附属风险 o `b`*Z  
annual account 周年帐目；周年帐目报表；年度决算；年结 [NQmL=l  
annual accounting date 年结日期 jK3giT   
annual allowance 每年免税额；年积金；年度津贴；年津 j`>?"1e@x  
annual balance 年度余额 $ a`J(I  
annual disposable income 每年可动用收入 *<B)Z  
annual estimates 周年预算 v57N^DR{  
annual fee 年费 oUl=l}qnD  
annual general meeting 周年大会 ^dFhg_GhF  
annual growth rate 年增率；每年增长率 6P0y-%[Gk  
annual long-term supplement 长期个案每年补助金 TFBYY {Y  
annual pensionable emolument 可供计算退休金的年薪 J9g|#1G  
annual report 年报 eeZIa`.sX  
Annual Report on the Consumer Price Index 《消费物价指数年报》 \9046An  
annual return 周年报表；周年申报表；每年报税表格 }BA9Ka#%  
Annual Return Rules 《周年报表规则》 /0Z|+L9Jo  
annual review of consumer prices 每年消费物价回顾 " <<A  
annual roll-forward basis 逐年延展方式 ;l$9gD>R  
annual salary 年薪 *6NO-T; -  
annual statement 年度报表；年度决算表 qIB>6bv#x  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 o^6jyb!j  
annuitant 年金受益人 l*$WX=h6n  
annuity 年金 #0}Ok98P  
annuity contract 年金合约 VMaS;)0f@  
annuity on human life 人寿年金 9TqoLX  
antecedent debt 先前的债项 ?lF mXZy`  
ante-dated cheque 倒填日期支票 0LS-i%0  
anticipated expenditure 预期开支 q_-ma_F#s  
anticipated net profit 预期纯利 J cP~-cp  
anticipated revenue 预期收入 3}08RU7[!  
anti-inflation measure 反通货膨胀措施 R78!x*U}  
anti-inflationary stance 反通货膨胀立场 _o\>V:IZ  
apparent deficit 表面赤字 Hr(6TLNw  
apparent financial solvency 表面偿债能力 DP|TIt,Rl  
apparent partner 表面合伙人 <#zwKTmK1  
application for personal assessment 个人入息课税申请书 iwv t%7  
application of fund 资金应用 E3y6c)<  
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 b2G2cL-(  
appointed actuary 委任精算师 Ud$Q0m&  
appointed auditor 委任核数师；委任审计师
:qBGe1Sv(  
appointed trustee 委任的受托人 F|,6N/;!W  
appointer 委任人 YdK_.t0Mu  
apportioned pro rata 按比例分摊 +-U@0&Y3M  
apportionment 分配；分摊 *nLIXnm  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 K*[9j 0  
apportionment formula 分摊方程式 \xF;{}v  
apportionment of estate duty 遗产税的分摊 VF\{ra;  
appraisal 估价；评估 9t#P~>:jY}  
appreciable growth 可观增长 'c#IMlv  
appreciable impact 显着影响 oE$hqd s  
appreciable increase 可观增长 UIQQ\,3  
appreciation 增值；升值 ]+mjOks~  
appreciation against other currencies 相对其他货币升值 )^&,Dj  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 =PV/`I_h  
appreciation tax 增值税 h(_P
9E[g  
appropriation 拨款；拨用；拨付  -H`\? R  
appropriation account 拨款帐目 \N?7WQ  
Appropriation Bill 拨款法案 'm[6v}  
appropriation-in-aid system 补助拨款办法 Np$z%ewK.  
approved assets 核准资产 &&&9  
approved basket stock 认可一篮子证券 .xEJaID\N  
approved budget 核准预算 )9MrdVNv  
approved charitable donation 认可慈善捐款 ,6DD=w0r  
approved charitable institution 认可慈善机构 z/weit  
approved currency 核准货币；认可货币 8[oYZrg  
approved estimates 核准预算 r?\|f:M3  
approved estimates of expenditure 核准开支预算 0D<TF>M;pn  
approved overseas insurer 核准海外保险人 lnfm0  
approved overseas trust company 核准海外信托公司 _r]nJEF5  
approved pooled investment fund 核准汇集投资基金 `%oIRuYG]j  
approved provident fund scheme 认可公积金计划 te)n{K",  
approved provision 核准拨款 TMqY4;UeL  
approved redeemable share 核准可赎回股份 RE 9nU%!  
approved regional stock 认可地区性证券 &-=K:;x  
approved retirement scheme 认可退休金计划 {8 N=WZ  
approved subordinated loan 核准附属贷款 9_GokU P_  
arbitrage 套戥；套汇；套利 Q{[@`bZB  
arbitrageur 套戥者；套汇者 "?P[9x}  
arbitrary amount 临时款项 U_l7CCK +  
arrangement 措施；安排；协定 7lwTZ*rnY  
arrears 欠款 Q70bEHLA  
arrears of pay 欠付薪酬 ~\[?wN  
arrears of revenue 逾期未收税款；逾期未收的帐项 9s(i`RTM  
articles of association 组织章程；组织细则；组织章程细则 Z^*NnL.'  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 7-X/>v  
ascertainment of profit 确定利润 Pr`s0J%m  
"Asia Clear" “亚洲结算系统”