[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 *b,4qMr  
allotment notice 股份配售通知；配股通知 ;)23@6{R%  
allotment of shares 股份分配 CNl @8&R  
allowable 可获宽免；免税的 A/sM ?!p>_  
allowable business loss 可扣除的营业亏损 %Xe 74C"  
allowable expenses 可扣税的支出 W4p 4[&c|  
allowance 免税额；津贴；备抵；准备金 V: n\skM  
allowance for debts 债项的免税额 KXT9Wt=  
allowance for depreciation by wear and tear 耗损折旧免税额  Y+nk:9  
allowance for funeral expenses 殡殓费的免税额 =:*2t  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 Pr hGp _5  
allowance for repairs and outgoings 修葺及支出方面的免税额 0q o]nw  
allowance to debtor 给债务人的津贴 ,B1 ~6y\b  
alteration of capital 资本更改 BFswqp:  
alternate trustee 候补受托人 CLgfNrW~  
amalgamation 合并 U(:Di]>{  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 :$Xvq-#$|  
ambit of charges 征税范围；收费范围 p8(Z{TSv  
amended valuation 经修订的估值 a`6R}|ZB  
American Commodities Exchange 美国商品交易所 j@.^3:  
American Express Bank Limited 美国运通银行 xQDWnpFc  
American Stock Exchange 美国证券交易所 "0aJE1)p:  
amortization 摊销 S b.%B^O  
amount due from banks 存放银行同业的款项 s<{) X$  
amount due from banks abroad 存放海外银行同业的款项 k!py*noy  
amount due from holding companies 控股公司欠款 _c>8y  
amount due from local banks 存放本港银行同业的款项 VQ8Q=!]  
amount due to banks 银行同业的存款 +?v2MsF']  
amount due to banks abroad 海外银行同业的存款
h9kwyhd"  
amount due to holding companies 控股公司存款 nLY(%):(P  
amount due to local banks 本港银行同业的存款 )x3p7t)#  
amount due to outport banks 外埠银行同业的存款 +vIsYg*#2M  
amount for note issue 发行纸币的款额 UsgrI>|l  
amount of bond 担保契据的款额 lf\x`3Vd  
amount of consideration 代价款额 R!rj:f!>  
amount of contribution 供款数额 c@Xb6z_>  
amount of indebtedness 负债款额 tE<'*o'  
amount of principal of the loan 贷款本金额 .'bhRQY  
amount of rates chargeable 应征差饷数额 nL+y"O  
amount of share capital 股本额 ;: 0<(!^*  
amount of sums assured 承保款额 r "!xI  
amount of variation 变动幅度 Ff1!+P,  
amount of vote 拨款数额 @plh'f}  
amount payable 应付款额 \)i,`bz  
amount receivable 应收款额 }H:wgy`  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 ;)q"X>FMZe  
analysis 分析 hA1p#  
ancillary risk 附属风险 4{ [d '-H5  
annual account 周年帐目；周年帐目报表；年度决算；年结 S]Ye`  
annual accounting date 年结日期 8 cGoo u6  
annual allowance 每年免税额；年积金；年度津贴；年津 $"ACg!=M  
annual balance 年度余额 4"veqrC  
annual disposable income 每年可动用收入 .'b|pd  
annual estimates 周年预算 $r)NL  
annual fee 年费 |t~*!0>3  
annual general meeting 周年大会 \. a7
F4h  
annual growth rate 年增率；每年增长率 40G'3HOp  
annual long-term supplement 长期个案每年补助金 dF><XZph  
annual pensionable emolument 可供计算退休金的年薪 6+4SMf3  
annual report 年报 gxmY^"Jy  
Annual Report on the Consumer Price Index 《消费物价指数年报》 /[A#iTe  
annual return 周年报表；周年申报表；每年报税表格 Vwb_$Yi+]  
Annual Return Rules 《周年报表规则》 uH)?`I\zrd  
annual review of consumer prices 每年消费物价回顾 z9E
*1B+  
annual roll-forward basis 逐年延展方式 e~geBlLar  
annual salary 年薪 #gVWLm<  
annual statement 年度报表；年度决算表 pKU(4& BxX  
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 W;?e@}  
annuitant 年金受益人 g(i8HU*{q  
annuity 年金 ] 3~u @6  
annuity contract 年金合约 ]QGo(+  
annuity on human life 人寿年金 n`V?n  
antecedent debt 先前的债项 K>TEt5  
ante-dated cheque 倒填日期支票 *T~b ox  
anticipated expenditure 预期开支 0Oa&vx  
anticipated net profit 预期纯利 H5*#=It  
anticipated revenue 预期收入 @w;$M]o1  
anti-inflation measure 反通货膨胀措施 ,(&Fb~r]  
anti-inflationary stance 反通货膨胀立场 +J#8wh  
apparent deficit 表面赤字 2R W~jn"  
apparent financial solvency 表面偿债能力 0rvB jlFT  
apparent partner 表面合伙人 v3{%U1>}v  
application for personal assessment 个人入息课税申请书 _l2_) ~  
application of fund 资金应用 ^7yaMB!  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 gq@8Z AWn  
appointed actuary 委任精算师 x~=Mn%Ew0  
appointed auditor 委任核数师；委任审计师 .osG"cS  
appointed trustee 委任的受托人 _-rC]iQJ55  
appointer 委任人 hM[3l1o{|  
apportioned pro rata 按比例分摊 jib pZ)  
apportionment 分配；分摊 m6#a{  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 P-<1vfThH  
apportionment formula 分摊方程式 U8-OQ:2.  
apportionment of estate duty 遗产税的分摊 _%Yi ^^  
appraisal 估价；评估 /pV N1Yt  
appreciable growth 可观增长 ydA@@C\&  
appreciable impact 显着影响 '$rCV,3q  
appreciable increase 可观增长 Q @[gj:w  
appreciation 增值；升值 =iH9=}aBFC  
appreciation against other currencies 相对其他货币升值 'Lw8l `7  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 eiXl"R^  
appreciation tax 增值税 ,Xr`tQ<@  
appropriation 拨款；拨用；拨付 9dm<(I}  
appropriation account 拨款帐目 RR'sW@  
Appropriation Bill 拨款法案 uUV"86B_  
appropriation-in-aid system 补助拨款办法 ooBB g@  
approved assets 核准资产 IZ\fvYp  
approved basket stock 认可一篮子证券 yPY{ZADkQ  
approved budget 核准预算 NCY2^  
approved charitable donation 认可慈善捐款 i=1crJ:  
approved charitable institution 认可慈善机构 ec/>LJDX7  
approved currency 核准货币；认可货币 JVxja<43  
approved estimates 核准预算 *_7/'0E(3  
approved estimates of expenditure 核准开支预算 D_1O4/  
approved overseas insurer 核准海外保险人 l}r9kS  
approved overseas trust company 核准海外信托公司 ^do6?e`?-  
approved pooled investment fund 核准汇集投资基金 O&&_)  
approved provident fund scheme 认可公积金计划 ><>%;HZ  
approved provision 核准拨款 a2ho+TwT  
approved redeemable share 核准可赎回股份 LAY
:R{vI  
approved regional stock 认可地区性证券 ?>iU
z.];t  
approved retirement scheme 认可退休金计划  UO#`Ak  
approved subordinated loan 核准附属贷款 Pf<yLT]  
arbitrage 套戥；套汇；套利 0TSB<,9a[  
arbitrageur 套戥者；套汇者 aEh9za  
arbitrary amount 临时款项 [~X&J#  
arrangement 措施；安排；协定 1
e7I2g  
arrears 欠款 F_m' 9KX4E  
arrears of pay 欠付薪酬 g<,0kl2'S  
arrears of revenue 逾期未收税款；逾期未收的帐项 FvYciU!  
articles of association 组织章程；组织细则；组织章程细则 d0C _:_  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 VumM`SH  
ascertainment of profit 确定利润 mwyB~,[d+W  
"Asia Clear" “亚洲结算系统”