[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 {|@N~c+  
allotment notice 股份配售通知；配股通知 5{8,+ Z  
allotment of shares 股份分配 oga0h'  
allowable 可获宽免；免税的 +;;pM[U  
allowable business loss 可扣除的营业亏损 GJuU?h#:/{  
allowable expenses 可扣税的支出 q
k(u5Z  
allowance 免税额；津贴；备抵；准备金 _]=, U.a=/  
allowance for debts 债项的免税额 #.\X%!  
allowance for depreciation by wear and tear 耗损折旧免税额 gH/k}M7tA#  
allowance for funeral expenses 殡殓费的免税额 UIw6~a3E  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 <4Cy U j  
allowance for repairs and outgoings 修葺及支出方面的免税额 ,1e@Y~eZ  
allowance to debtor 给债务人的津贴 22m'+3I~Y  
alteration of capital 资本更改 i'vjvc~   
alternate trustee 候补受托人 k\M">K0E  
amalgamation 合并 2c<phmiK  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 J7rfHhz  
ambit of charges 征税范围；收费范围 <8/lHQ^\)  
amended valuation 经修订的估值 NW;wy;;  
American Commodities Exchange 美国商品交易所 Aaix? |XN  
American Express Bank Limited 美国运通银行 MMUw+jM4  
American Stock Exchange 美国证券交易所 Tk4"qGC.  
amortization 摊销 zX/9^+p:  
amount due from banks 存放银行同业的款项  6@ )bZ|  
amount due from banks abroad 存放海外银行同业的款项 :J+GodW  
amount due from holding companies 控股公司欠款 SYTzJK@vZJ  
amount due from local banks 存放本港银行同业的款项 YY<e]CriU  
amount due to banks 银行同业的存款 sQe>LNp,G  
amount due to banks abroad 海外银行同业的存款 S-+^L|  
amount due to holding companies 控股公司存款 cb~m==G  
amount due to local banks 本港银行同业的存款 v|mZcAz  
amount due to outport banks 外埠银行同业的存款  Z@`HFZJ  
amount for note issue 发行纸币的款额 qT L@N9  
amount of bond 担保契据的款额 J&6]3x  
amount of consideration 代价款额 U=bZy,FT$  
amount of contribution 供款数额 YEqWTB|w  
amount of indebtedness 负债款额 Djf,#&j !3  
amount of principal of the loan 贷款本金额 K<+h/Ok  
amount of rates chargeable 应征差饷数额 .oo>NS  
amount of share capital 股本额 u5FlT3hY.  
amount of sums assured 承保款额 /1lUFL2D  
amount of variation 变动幅度 z '%Vy  
amount of vote 拨款数额 vd<" G}  
amount payable 应付款额 /fc@=CO  
amount receivable 应收款额 I2'UC) 0  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 C,D~2G  
analysis 分析 Wz7jB6AWA  
ancillary risk 附属风险 `W8day Zt  
annual account 周年帐目；周年帐目报表；年度决算；年结 @YTZnGG*  
annual accounting date 年结日期 f/qG:yTV`  
annual allowance 每年免税额；年积金；年度津贴；年津 X;0DQnAI8j  
annual balance 年度余额 <[7.+{qfW  
annual disposable income 每年可动用收入 /P0%4aWu=  
annual estimates 周年预算 p`JD8c  
annual fee 年费 &u_f:Pog  
annual general meeting 周年大会 uIvE~<  
annual growth rate 年增率；每年增长率 R@r"a&{/  
annual long-term supplement 长期个案每年补助金 # -
Ts]4v  
annual pensionable emolument 可供计算退休金的年薪 /^\6q"'  
annual report 年报 OPwj*b:-m  
Annual Report on the Consumer Price Index 《消费物价指数年报》 Ui7S8c#tH  
annual return 周年报表；周年申报表；每年报税表格 7m=tu?@  
Annual Return Rules 《周年报表规则》 /wL}
+  
annual review of consumer prices 每年消费物价回顾 u#Qd`@p  
annual roll-forward basis 逐年延展方式 v}ZQC8wL  
annual salary 年薪 a ^b_&}y  
annual statement 年度报表；年度决算表 9Qb_BNUo  
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 i4N'[ P}  
annuitant 年金受益人 LEkO#F(  
annuity 年金 rr#&0`]  
annuity contract 年金合约 iVt6rX  
annuity on human life 人寿年金 MI@id  
antecedent debt 先前的债项 Ed)t87E  
ante-dated cheque 倒填日期支票 }CA oB::&  
anticipated expenditure 预期开支 n-{G19?  
anticipated net profit 预期纯利 aQaO.K2  
anticipated revenue 预期收入 kfBVF%90  
anti-inflation measure 反通货膨胀措施 TCFx+*fBd  
anti-inflationary stance 反通货膨胀立场 ,xrXby|R"  
apparent deficit 表面赤字 +)FB[/pXk  
apparent financial solvency 表面偿债能力 (AdQ6eGMb  
apparent partner 表面合伙人 [(Pm\o  
application for personal assessment 个人入息课税申请书 b$+.}&M  
application of fund 资金应用 {|6(_SM|  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 Qd 1Q~PBla  
appointed actuary 委任精算师 _.OajE\T  
appointed auditor 委任核数师；委任审计师 LzS@@']  
appointed trustee 委任的受托人 .Kr?vD^nG  
appointer 委任人 t+5JIQY>  
apportioned pro rata 按比例分摊 a="Z]JGk  
apportionment 分配；分摊 v3Y/D1jd"  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 n97A'"'wz  
apportionment formula 分摊方程式 g# ;w)-Zj  
apportionment of estate duty 遗产税的分摊 rm NqS+t  
appraisal 估价；评估 <Vr"  
appreciable growth 可观增长 h\b]>q@  
appreciable impact 显着影响 w9h\J#f  
appreciable increase 可观增长 #m6 eG&a  
appreciation 增值；升值 S\ ~Wpf  
appreciation against other currencies 相对其他货币升值 _YY:}'+  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 i3*S`/]p  
appreciation tax 增值税 _pM&Ya  
appropriation 拨款；拨用；拨付 jAmAT/1  
appropriation account 拨款帐目 !L+*.k:  
Appropriation Bill 拨款法案 GmB7@-[QA%  
appropriation-in-aid system 补助拨款办法 AW4N#gt8',  
approved assets 核准资产 9Nglt3J
[  
approved basket stock 认可一篮子证券 2Tt@2h_L  
approved budget 核准预算 EaG3:<>J  
approved charitable donation 认可慈善捐款 n0kBLn  
approved charitable institution 认可慈善机构 74rz~ZM 5  
approved currency 核准货币；认可货币 &+=A;Y)  
approved estimates 核准预算 ~fn2B  
approved estimates of expenditure 核准开支预算 ._"U{ f2V  
approved overseas insurer 核准海外保险人 `(<XdlOj  
approved overseas trust company 核准海外信托公司 J.mEOo!>  
approved pooled investment fund 核准汇集投资基金 G:$wdT(u  
approved provident fund scheme 认可公积金计划 v&%GK5j7O  
approved provision 核准拨款 ad8kUHf  
approved redeemable share 核准可赎回股份 [XjJsk,  
approved regional stock 认可地区性证券 P}y}IR{6  
approved retirement scheme 认可退休金计划 JNRG
[j  
approved subordinated loan 核准附属贷款 dy;Ue5  
arbitrage 套戥；套汇；套利 Z}TuVE  
arbitrageur 套戥者；套汇者 _=XzQZT!L  
arbitrary amount 临时款项 .0S.7w3dZo  
arrangement 措施；安排；协定 0ejx;Mum  
arrears 欠款 a1]k(AuQrC  
arrears of pay 欠付薪酬 !-%i" a  
arrears of revenue 逾期未收税款；逾期未收的帐项 8'_>A5L/C  
articles of association 组织章程；组织细则；组织章程细则 tWD~|<\. )  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 .R;HH_  
ascertainment of profit 确定利润 5V4Z
e;K  
"Asia Clear" “亚洲结算系统”