[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 j6NK7Li  
allotment notice 股份配售通知；配股通知 ;c!}'2>vM  
allotment of shares 股份分配 GRt1]%l#$  
allowable 可获宽免；免税的 tS2Orzc>,  
allowable business loss 可扣除的营业亏损 {b<;?Dus^  
allowable expenses 可扣税的支出 w[bhm$SX]B  
allowance 免税额；津贴；备抵；准备金 1I{^]]qw  
allowance for debts 债项的免税额 e95x,|.-_  
allowance for depreciation by wear and tear 耗损折旧免税额  d1"%sI  
allowance for funeral expenses 殡殓费的免税额 :UMtknV  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 {g%F 3-  
allowance for repairs and outgoings 修葺及支出方面的免税额 Q>,EYb>wI  
allowance to debtor 给债务人的津贴 TbY<(wrMZ  
alteration of capital 资本更改 ]W-7 U_  
alternate trustee 候补受托人 ]~!jf  
amalgamation 合并 nbVlP  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 Z;n b nRz  
ambit of charges 征税范围；收费范围 / p_mFA]@  
amended valuation 经修订的估值 01 vEt  
American Commodities Exchange 美国商品交易所 Ax9a5;5WM  
American Express Bank Limited 美国运通银行 nMniHB'  
American Stock Exchange 美国证券交易所 Y_H|Fl^  
amortization 摊销 w;RG*rv  
amount due from banks 存放银行同业的款项 kFJ sB,2-  
amount due from banks abroad 存放海外银行同业的款项 "o=*f/M  
amount due from holding companies 控股公司欠款 -27uh  
amount due from local banks 存放本港银行同业的款项 x2^Yvgc-  
amount due to banks 银行同业的存款 3(Y#*f|  
amount due to banks abroad 海外银行同业的存款 WxN@&g(  
amount due to holding companies 控股公司存款 0nh;0Z  
amount due to local banks 本港银行同业的存款 L7_qs+  
amount due to outport banks 外埠银行同业的存款 &s +DK`  
amount for note issue 发行纸币的款额 'q#$^='o  
amount of bond 担保契据的款额 FXHcy:)}G  
amount of consideration 代价款额 'pJ46"D@m  
amount of contribution 供款数额 TTJFF\$?  
amount of indebtedness 负债款额 9{{|P=  
amount of principal of the loan 贷款本金额 7lo`)3mB  
amount of rates chargeable 应征差饷数额 .3{PgrZ  
amount of share capital 股本额 v-V#?+#  
amount of sums assured 承保款额 Ly?%RmHK  
amount of variation 变动幅度 9rB,7%@EL  
amount of vote 拨款数额 )CYm
/dk  
amount payable 应付款额 %[x oA)0!  
amount receivable 应收款额 Auq)  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 b V)mO@N~w  
analysis 分析 wTpjM@F?J|  
ancillary risk 附属风险 j2UiZLuV  
annual account 周年帐目；周年帐目报表；年度决算；年结 ),G?f {`!  
annual accounting date 年结日期 4oY<O  
annual allowance 每年免税额；年积金；年度津贴；年津 rNdeD~\  
annual balance 年度余额 i.|zKjF'  
annual disposable income 每年可动用收入 ]6`]+&  
annual estimates 周年预算 986y\9Zu  
annual fee 年费 J?yNZK$WqN  
annual general meeting 周年大会 @_gCGI>Q  
annual growth rate 年增率；每年增长率 KxEy N(n  
annual long-term supplement 长期个案每年补助金 /EN3>25"#  
annual pensionable emolument 可供计算退休金的年薪 D!K){E  
annual report 年报 ;3nR_6\  
Annual Report on the Consumer Price Index 《消费物价指数年报》 CaSoR  |  
annual return 周年报表；周年申报表；每年报税表格 x1gfo!BN  
Annual Return Rules 《周年报表规则》 mSw$? >  
annual review of consumer prices 每年消费物价回顾 Mr5E\~K>s  
annual roll-forward basis 逐年延展方式 %R18  
annual salary 年薪 e{ce \  
annual statement 年度报表；年度决算表 X+'z@xpj  
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 %gF; A*  
annuitant 年金受益人 XHX\+&6  
annuity 年金 C^}2::Qu  
annuity contract 年金合约 N36<EHq  
annuity on human life 人寿年金 [d(@lbV 0  
antecedent debt 先前的债项 Q7 dXTS4H  
ante-dated cheque 倒填日期支票 kRCuc}:SB  
anticipated expenditure 预期开支 So?ScX\lG  
anticipated net profit 预期纯利 $6W o$c%  
anticipated revenue 预期收入 j%2l%Mx(  
anti-inflation measure 反通货膨胀措施
`/zx2Tkk  
anti-inflationary stance 反通货膨胀立场 lJ+05\pE  
apparent deficit 表面赤字 TRQ@=.  
apparent financial solvency 表面偿债能力 PT9,R^2T!  
apparent partner 表面合伙人 eYQq@lrWv  
application for personal assessment 个人入息课税申请书 *W'F6Hpu  
application of fund 资金应用 we6kV-L.  
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 ]et4B+=i  
appointed actuary 委任精算师 8\z5*IPGs  
appointed auditor 委任核数师；委任审计师 .qjVw?E  
appointed trustee 委任的受托人 C'HW`rh.^  
appointer 委任人 )2@_V %  
apportioned pro rata 按比例分摊 F %OA  
apportionment 分配；分摊 *z2G(Uac  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 E0;KTcZi  
apportionment formula 分摊方程式 a?LrSk`
 
apportionment of estate duty 遗产税的分摊 6$1d
d#  
appraisal 估价；评估 ]K]$FX<f  
appreciable growth 可观增长 ~$#"'Tl4J  
appreciable impact 显着影响 f0uzoeL<%  
appreciable increase 可观增长 W`baD!*  
appreciation 增值；升值 ~m ,xG  
appreciation against other currencies 相对其他货币升值 /~w!7n<7  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 8>Y  
appreciation tax 增值税 vqq7IV)|  
appropriation 拨款；拨用；拨付 gW{<:6}!*  
appropriation account 拨款帐目 EXlmIY4  
Appropriation Bill 拨款法案 G_GPnKdd  
appropriation-in-aid system 补助拨款办法 m5O;aj* i  
approved assets 核准资产 D&Xh|}2A  
approved basket stock 认可一篮子证券 R{s&6  
approved budget 核准预算 ,o$F~KPu  
approved charitable donation 认可慈善捐款 <h(KIY9T  
approved charitable institution 认可慈善机构 jo75MSj  
approved currency 核准货币；认可货币 ^;";fr Vw  
approved estimates 核准预算 sFqLxSo_I  
approved estimates of expenditure 核准开支预算 <qG4[W,
[  
approved overseas insurer 核准海外保险人 &PHejG_#  
approved overseas trust company 核准海外信托公司 pwg$% lv  
approved pooled investment fund 核准汇集投资基金 nz72w_  
approved provident fund scheme 认可公积金计划 ` ZO#n  
approved provision 核准拨款 oF1{/ERS  
approved redeemable share 核准可赎回股份 axJuJ`+Y  
approved regional stock 认可地区性证券 fj2pD Cic  
approved retirement scheme 认可退休金计划 .Dn.| A  
approved subordinated loan 核准附属贷款 =T73660  
arbitrage 套戥；套汇；套利 E5a1 7ra  
arbitrageur 套戥者；套汇者  iV h^;  
arbitrary amount 临时款项 ao4"=
My*G  
arrangement 措施；安排；协定 @Q!Jzw#B  
arrears 欠款 -__RFxG  
arrears of pay 欠付薪酬 :}QBrd  
arrears of revenue 逾期未收税款；逾期未收的帐项 Tr}z&efY  
articles of association 组织章程；组织细则；组织章程细则 j]-0m4QF  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 Lk?%B)z  
ascertainment of profit 确定利润 k q;1Ax0{  
"Asia Clear" “亚洲结算系统”