[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 $ iU~p  
allotment notice 股份配售通知；配股通知 &3'zG)  
allotment of shares 股份分配 KPs @v@5M  
allowable 可获宽免；免税的 j:'!P<#  
allowable business loss 可扣除的营业亏损 +/2:  
allowable expenses 可扣税的支出 u^&,~n@n7  
allowance 免税额；津贴；备抵；准备金 }}~ t!/x  
allowance for debts 债项的免税额 7\J A8mm  
allowance for depreciation by wear and tear 耗损折旧免税额 X>VxE/  
allowance for funeral expenses 殡殓费的免税额 >)S'`e4Gu  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 /R)(u@jk  
allowance for repairs and outgoings 修葺及支出方面的免税额 p?eQ N Y  
allowance to debtor 给债务人的津贴 ($:JI3e[;  
alteration of capital 资本更改 i+B
tz-  
alternate trustee 候补受托人 )J!=X`b  
amalgamation 合并 X.<2]V7!  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 j=TG&#e  
ambit of charges 征税范围；收费范围 %dA7`7j  
amended valuation 经修订的估值 0Kenyn4?  
American Commodities Exchange 美国商品交易所 >rzpYc'~w  
American Express Bank Limited 美国运通银行 {t&+abY
 
American Stock Exchange 美国证券交易所 )ia$pes  
amortization 摊销 `PvGfmYOl  
amount due from banks 存放银行同业的款项 ?3Dsz  
amount due from banks abroad 存放海外银行同业的款项 Q5 qQ%cu  
amount due from holding companies 控股公司欠款 XP_V  
amount due from local banks 存放本港银行同业的款项 h5R5FzY0&  
amount due to banks 银行同业的存款 YfOO]{x,X  
amount due to banks abroad 海外银行同业的存款 OX/}j_8E^(  
amount due to holding companies 控股公司存款 D1<$]r,  
amount due to local banks 本港银行同业的存款  p(Bn!  
amount due to outport banks 外埠银行同业的存款 .6#Y-iJqc  
amount for note issue 发行纸币的款额 bLi>jE.%.  
amount of bond 担保契据的款额 t=oTU,<  
amount of consideration 代价款额 KmlpB  
amount of contribution 供款数额 7U{g'<  
amount of indebtedness 负债款额 WXC}Ie  
amount of principal of the loan 贷款本金额 NX4}o&mDwn  
amount of rates chargeable 应征差饷数额 4>xv7  
amount of share capital 股本额 _"#ucM=B:-  
amount of sums assured 承保款额 JK9}Kb};  
amount of variation 变动幅度 ^YG.eT6iG  
amount of vote 拨款数额 c YMlcwS  
amount payable 应付款额 SgocHpyg  
amount receivable 应收款额 ZICcZG_y  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 j (maj  
analysis 分析 /R44x\nhr  
ancillary risk 附属风险 7lz"^  
annual account 周年帐目；周年帐目报表；年度决算；年结 e'Th[ wJ  
annual accounting date 年结日期 S\O6B1<:  
annual allowance 每年免税额；年积金；年度津贴；年津 ^04|tda  
annual balance 年度余额 ^zr]#`@G  
annual disposable income 每年可动用收入 y~\K~qjd  
annual estimates 周年预算 (l3P<[[?  
annual fee 年费 sj?7}(s  
annual general meeting 周年大会 /^z5;aG  
annual growth rate 年增率；每年增长率 *T'>-nm]  
annual long-term supplement 长期个案每年补助金 L'Fy\K\  
annual pensionable emolument 可供计算退休金的年薪 i
%)Nn^a;T  
annual report 年报 v/yt C/WH"  
Annual Report on the Consumer Price Index 《消费物价指数年报》 8L7ZWw d  
annual return 周年报表；周年申报表；每年报税表格 o-jF?9m  
Annual Return Rules 《周年报表规则》 X %._:st  
annual review of consumer prices 每年消费物价回顾 X6dv+&=?  
annual roll-forward basis 逐年延展方式 YSE6PG   
annual salary 年薪 Zu/}TS9bi  
annual statement 年度报表；年度决算表 :9`T.V<?  
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 Mo2b"A;}|  
annuitant 年金受益人 Z{ A)  
annuity 年金 V5{^R+_)Ya  
annuity contract 年金合约 ;9R;D,G k!  
annuity on human life 人寿年金 c{u~=24;%#  
antecedent debt 先前的债项 EO5k?k[*  
ante-dated cheque 倒填日期支票 w&7-:."1i  
anticipated expenditure 预期开支 ?Q)z5i'g#  
anticipated net profit 预期纯利 2$O@T]  
anticipated revenue 预期收入 ]7, mo  
anti-inflation measure 反通货膨胀措施 iZ3%'~K<3J  
anti-inflationary stance 反通货膨胀立场 I(dMiL  
apparent deficit 表面赤字 !be6}  
apparent financial solvency 表面偿债能力 a!>yX ex  
apparent partner 表面合伙人 bstc|8<  
application for personal assessment 个人入息课税申请书 5Go&+|cvJ  
application of fund 资金应用 tzhkd G  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 H0 YxPk)  
appointed actuary 委任精算师 ;_lEu" -  
appointed auditor 委任核数师；委任审计师 +)Pv6Zog[  
appointed trustee 委任的受托人 jyt#C7mj-A  
appointer 委任人 })R8VJ&C/  
apportioned pro rata 按比例分摊 ;$y(Tvd;  
apportionment 分配；分摊 0pS|t/h0  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 c2z%|\q  
apportionment formula 分摊方程式 v^h \E+@  
apportionment of estate duty 遗产税的分摊 KGcl o-,  
appraisal 估价；评估 0omg%1vt<A  
appreciable growth 可观增长 j3bTa|UdT  
appreciable impact 显着影响 yuvt<kz  
appreciable increase 可观增长 RrkS!E[C  
appreciation 增值；升值 oOhm`7iy  
appreciation against other currencies 相对其他货币升值 IwIk;pB O  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 {Tp0#fi  
appreciation tax 增值税 QJ`#&QRp  
appropriation 拨款；拨用；拨付 nz|;6?LCLY  
appropriation account 拨款帐目 BHE((3  
Appropriation Bill 拨款法案 av(d0E}}b  
appropriation-in-aid system 补助拨款办法 VJX{2$L  
approved assets 核准资产 x 7X"'1U  
approved basket stock 认可一篮子证券 3:i4DBp,i  
approved budget 核准预算 Ds$8$1=L=k  
approved charitable donation 认可慈善捐款 C^S?W=1=w  
approved charitable institution 认可慈善机构 2B8p3 A  
approved currency 核准货币；认可货币 ~EIY(^|py  
approved estimates 核准预算 oQC*d}_E}  
approved estimates of expenditure 核准开支预算 R$&|*0  
approved overseas insurer 核准海外保险人 !<!sB)  
approved overseas trust company 核准海外信托公司 \fphM6([RK  
approved pooled investment fund 核准汇集投资基金 WYQJ+z5  
approved provident fund scheme 认可公积金计划 `~hAXnQK=  
approved provision 核准拨款 }ZEh^zdz8  
approved redeemable share 核准可赎回股份 "3{xa;c  
approved regional stock 认可地区性证券 GqI^$5?  
approved retirement scheme 认可退休金计划 "-y\F}TE  
approved subordinated loan 核准附属贷款 eB78z@  
arbitrage 套戥；套汇；套利 S<f&?\wK=v  
arbitrageur 套戥者；套汇者 dhN[\Z%  
arbitrary amount 临时款项 "aN<3
b  
arrangement 措施；安排；协定 z0Vd(QL  
arrears 欠款 `e0U-W]kF  
arrears of pay 欠付薪酬 aC>r5b#:  
arrears of revenue 逾期未收税款；逾期未收的帐项 X6~y+R  
articles of association 组织章程；组织细则；组织章程细则 QeA)@x.p  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 owTW_V  
ascertainment of profit 确定利润 o$m64l  
"Asia Clear" “亚洲结算系统”