[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 ?? 2x*l1  
allotment notice 股份配售通知；配股通知 ]; Z[V  
allotment of shares 股份分配 G}V5PEF]`  
allowable 可获宽免；免税的 L}hc|(:  
allowable business loss 可扣除的营业亏损 tE(_Cg  
allowable expenses 可扣税的支出 G4jyi&]  
allowance 免税额；津贴；备抵；准备金 y{k65dk-  
allowance for debts 债项的免税额 p W,)yo4  
allowance for depreciation by wear and tear 耗损折旧免税额 Vm]xV_FOd  
allowance for funeral expenses 殡殓费的免税额 j#rj_uP  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 ~zO>Q4-k  
allowance for repairs and outgoings 修葺及支出方面的免税额 /!A?>#O&.  
allowance to debtor 给债务人的津贴 m#Dae\w&  
alteration of capital 资本更改 *m6h(8(7Z  
alternate trustee 候补受托人 ggL^*MV  
amalgamation 合并 GC3WB4iY@U  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 &$NYZ3?9  
ambit of charges 征税范围；收费范围 W20H4!G  
amended valuation 经修订的估值 CY</v,\:#  
American Commodities Exchange 美国商品交易所 Gv\:Ag
i  
American Express Bank Limited 美国运通银行 Yj{-|2YzL  
American Stock Exchange 美国证券交易所 8:gUo8  
amortization 摊销 CwdeW.A"j  
amount due from banks 存放银行同业的款项 =~P)7D6  
amount due from banks abroad 存放海外银行同业的款项 ; nc3O{rU  
amount due from holding companies 控股公司欠款 Q^}I b[  
amount due from local banks 存放本港银行同业的款项 u.rFZu?E\  
amount due to banks 银行同业的存款 q445$ndCT  
amount due to banks abroad 海外银行同业的存款 e$l*s/"0t  
amount due to holding companies 控股公司存款 `3?5Z/,y  
amount due to local banks 本港银行同业的存款 8~j1  
amount due to outport banks 外埠银行同业的存款 %/}46z9\  
amount for note issue 发行纸币的款额 >`=9So_J  
amount of bond 担保契据的款额 4r tNvf5`  
amount of consideration 代价款额 khQ@DwO*\=  
amount of contribution 供款数额 }l<:^lX  
amount of indebtedness 负债款额 OSY.$$IO  
amount of principal of the loan 贷款本金额 ?8-ho0f0  
amount of rates chargeable 应征差饷数额 W!o|0u!D  
amount of share capital 股本额 #D
 ]P3  
amount of sums assured 承保款额 yB5JvD ?  
amount of variation 变动幅度 =O amN7V=  
amount of vote 拨款数额 'B9q&k%<  
amount payable 应付款额 :ZsAWe{%,J  
amount receivable 应收款额 77H" =  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 qtlcY8!  
analysis 分析 l> *L Am5  
ancillary risk 附属风险 B*OBXN>'P  
annual account 周年帐目；周年帐目报表；年度决算；年结 bZlKy`Z  
annual accounting date 年结日期 36MNaQt'e  
annual allowance 每年免税额；年积金；年度津贴；年津 &HB!6T/  
annual balance 年度余额 ddzMwu cjp  
annual disposable income 每年可动用收入 xU;/LJ6  
annual estimates 周年预算 ngOGo =
 
annual fee 年费 t_kRYdW9  
annual general meeting 周年大会 QX$3"AZ~  
annual growth rate 年增率；每年增长率 [9d4
0>e  
annual long-term supplement 长期个案每年补助金 C+%6N@  
annual pensionable emolument 可供计算退休金的年薪 !6FO[^h||H  
annual report 年报 :6jh*,OHZl  
Annual Report on the Consumer Price Index 《消费物价指数年报》 :kKdda<g#  
annual return 周年报表；周年申报表；每年报税表格 !X4m6gRaP  
Annual Return Rules 《周年报表规则》 T!X`"rI  
annual review of consumer prices 每年消费物价回顾 UW'@3#<?  
annual roll-forward basis 逐年延展方式 :$Xvq-#$|  
annual salary 年薪 ]{ir^[A6  
annual statement 年度报表；年度决算表 o@[oI\Vr!  
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 $&X-ay o  
annuitant 年金受益人 Oh5aJ)"D  
annuity 年金 Y2aN<>f  
annuity contract 年金合约 (>C$8)v  
annuity on human life 人寿年金 #+8G`  
antecedent debt 先前的债项 D}~uxw;[^  
ante-dated cheque 倒填日期支票 O"~CZh,:r}  
anticipated expenditure 预期开支 V*gh"gZ<  
anticipated net profit 预期纯利 x5R|,bY  
anticipated revenue 预期收入 DCKH^J   
anti-inflation measure 反通货膨胀措施 |_mN:(3  
anti-inflationary stance 反通货膨胀立场 <.=-9O6  
apparent deficit 表面赤字 R1~wzy  
apparent financial solvency 表面偿债能力 0]xp"xOwW  
apparent partner 表面合伙人 Xbu P_U'  
application for personal assessment 个人入息课税申请书 ."Q}2  
application of fund 资金应用 IG90 mpLX  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 j:7AVnt  
appointed actuary 委任精算师 3(`P x}  
appointed auditor 委任核数师；委任审计师 #|/+znJm  
appointed trustee 委任的受托人 'x<o{Hi"\B  
appointer 委任人 LRqlK\  
apportioned pro rata 按比例分摊 1#KBf[0  
apportionment 分配；分摊 \Vx_$E  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 6h7TM?lt  
apportionment formula 分摊方程式 `r]C%Y 4?  
apportionment of estate duty 遗产税的分摊  {gb` %
J  
appraisal 估价；评估 $]gflAe2  
appreciable growth 可观增长 @?*; -]#)  
appreciable impact 显着影响 M{g.
x4M@W  
appreciable increase 可观增长 &l0,q=T  
appreciation 增值；升值 <>H^:iqn  
appreciation against other currencies 相对其他货币升值 O=}d:yZb!  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 [ d`m)MW-  
appreciation tax 增值税 {uurLEe?  
appropriation 拨款；拨用；拨付 oQ}K_}{>  
appropriation account 拨款帐目 6&o? #l;|  
Appropriation Bill 拨款法案 dP?QPk
y{9  
appropriation-in-aid system 补助拨款办法 _R}yZ=di  
approved assets 核准资产 ;tC$O~X  
approved basket stock 认可一篮子证券 %D3Asw/5a  
approved budget 核准预算 @H$Sv   
approved charitable donation 认可慈善捐款 EMzJyGt7  
approved charitable institution 认可慈善机构 nP_)PDTFp  
approved currency 核准货币；认可货币 O9rA3qv B  
approved estimates 核准预算 W5>emx'>  
approved estimates of expenditure 核准开支预算 [lGxys)J  
approved overseas insurer 核准海外保险人 B Q2N_*v  
approved overseas trust company 核准海外信托公司 XTRF IY  
approved pooled investment fund 核准汇集投资基金 W3jwc{lj  
approved provident fund scheme 认可公积金计划 Ax*xa6_2  
approved provision 核准拨款 PYTwyqS  
approved redeemable share 核准可赎回股份 JCci*F#r  
approved regional stock 认可地区性证券 "c+$GS  
approved retirement scheme 认可退休金计划 Qna*K7kv  
approved subordinated loan 核准附属贷款 W;?e@}  
arbitrage 套戥；套汇；套利 g(i8HU*{q  
arbitrageur 套戥者；套汇者 $'<FPbUtD}  
arbitrary amount 临时款项 ]QGo(+  
arrangement 措施；安排；协定 n`V?n  
arrears 欠款 Tj+U:#!!~  
arrears of pay 欠付薪酬 l{*Ko~g  
arrears of revenue 逾期未收税款；逾期未收的帐项 DFvGc`O4  
articles of association 组织章程；组织细则；组织章程细则 $Z3{D:-)  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 W#2} EX  
ascertainment of profit 确定利润 |g'ceG-  
"Asia Clear" “亚洲结算系统”