[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 lR|$*:+  
allotment notice 股份配售通知；配股通知 Mr#oT?  
allotment of shares 股份分配 XB6N[E  
allowable 可获宽免；免税的 k];L!Fj1  
allowable business loss 可扣除的营业亏损 &n}8Uw0440  
allowable expenses 可扣税的支出 V]+o)A
$  
allowance 免税额；津贴；备抵；准备金 tU8g(ep,o  
allowance for debts 债项的免税额 l2z`<2mp  
allowance for depreciation by wear and tear 耗损折旧免税额 v+|@}9|Z  
allowance for funeral expenses 殡殓费的免税额 &C CHxjsKR  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 "US"`a2  
allowance for repairs and outgoings 修葺及支出方面的免税额 50}.Xm@,BO  
allowance to debtor 给债务人的津贴 2<p5_4"-U*  
alteration of capital 资本更改 hWl""66+5  
alternate trustee 候补受托人 ~)WfJ  
amalgamation 合并 Vp5V m  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ?{y
:s!!  
ambit of charges 征税范围；收费范围 & y#y>([~  
amended valuation 经修订的估值 ~gSF@tz@  
American Commodities Exchange 美国商品交易所 D?^`(X P  
American Express Bank Limited 美国运通银行 CpB
Q>!CW  
American Stock Exchange 美国证券交易所 j+z'  
amortization 摊销 N]3-L`t  
amount due from banks 存放银行同业的款项 $8<j5%/ $M  
amount due from banks abroad 存放海外银行同业的款项 +&&MUT{ 3  
amount due from holding companies 控股公司欠款 g
~b f!  
amount due from local banks 存放本港银行同业的款项 kKFuTem_3  
amount due to banks 银行同业的存款 gOBj0P8s|}  
amount due to banks abroad 海外银行同业的存款 Pu/-Qpqh  
amount due to holding companies 控股公司存款 z7NGpA(  
amount due to local banks 本港银行同业的存款 ;'b!7sMO~  
amount due to outport banks 外埠银行同业的存款 ==PQ-Ia  
amount for note issue 发行纸币的款额 > Z.TM=q j  
amount of bond 担保契据的款额 +MOe{:/6  
amount of consideration 代价款额 EF*oPn0|  
amount of contribution 供款数额 B^Rw?:hN  
amount of indebtedness 负债款额 ;]l{D}  
amount of principal of the loan 贷款本金额 uFA|rX  
amount of rates chargeable 应征差饷数额 N3S,33 8s  
amount of share capital 股本额 a# OhWqu$  
amount of sums assured 承保款额 l^!0|/Vw  
amount of variation 变动幅度 Bd N{[2  
amount of vote 拨款数额 5~<a>>  
amount payable 应付款额 2@=cqD7x  
amount receivable 应收款额 ` $QzTv   
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 Ba\wq:  
analysis 分析 u"Hd55"&  
ancillary risk 附属风险 !ch[I#&J-  
annual account 周年帐目；周年帐目报表；年度决算；年结 c(_oK ?  
annual accounting date 年结日期 h&:Q$*A>   
annual allowance 每年免税额；年积金；年度津贴；年津 xv(xweV+d  
annual balance 年度余额 7 9<9}<T  
annual disposable income 每年可动用收入 8CN7+V  
annual estimates 周年预算 7DC0W|Fe  
annual fee 年费 . :r2BgL  
annual general meeting 周年大会 *`QdkVER  
annual growth rate 年增率；每年增长率 IV 3@6t4k  
annual long-term supplement 长期个案每年补助金 ((hJmaq  
annual pensionable emolument 可供计算退休金的年薪 I;kUG_c(4  
annual report 年报 3;-@<9  
Annual Report on the Consumer Price Index 《消费物价指数年报》 qxecp2>U  
annual return 周年报表；周年申报表；每年报税表格 .zSimEOF  
Annual Return Rules 《周年报表规则》 jl 30\M7  
annual review of consumer prices 每年消费物价回顾 T9XW%/n  
annual roll-forward basis 逐年延展方式 N('S2yfDR  
annual salary 年薪 EP*["fx  
annual statement 年度报表；年度决算表 8KGv?^M 6W  
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 |({UV-`  
annuitant 年金受益人 F]dd>#  
annuity 年金 {C,1w  
annuity contract 年金合约 2y .-4?e  
annuity on human life 人寿年金 #:Sy`G6!?  
antecedent debt 先前的债项 99+/W*C  
ante-dated cheque 倒填日期支票 ]<o.aMdV  
anticipated expenditure 预期开支 .9[8H:Fe  
anticipated net profit 预期纯利 FRJ:ym=E  
anticipated revenue 预期收入 X'3`Q S:!  
anti-inflation measure 反通货膨胀措施 C^8)IN=$  
anti-inflationary stance 反通货膨胀立场 ]B-$p p  
apparent deficit 表面赤字 7}iewtdy,  
apparent financial solvency 表面偿债能力 2A18hP`^  
apparent partner 表面合伙人 M#8Ao4 T  
application for personal assessment 个人入息课税申请书 A aF5`  
application of fund 资金应用 JK'_P}[]I  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 O>"r. sR  
appointed actuary 委任精算师 ~gLEhtW  
appointed auditor 委任核数师；委任审计师 L]L~TA<D9i  
appointed trustee 委任的受托人 
+y{93nl  
appointer 委任人 Ymk
4Cu.s  
apportioned pro rata 按比例分摊 6GrMcI@hS  
apportionment 分配；分摊 /PB3^d>Q2  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 ]`i@~Z h\  
apportionment formula 分摊方程式 pb2{J#  
apportionment of estate duty 遗产税的分摊 p#8LQP~0$  
appraisal 估价；评估 ZjI/zqBm  
appreciable growth 可观增长 lo]B5_en  
appreciable impact 显着影响 ^1FZ`2u;  
appreciable increase 可观增长 r#6l?+W ;  
appreciation 增值；升值 Pu\DYP:(  
appreciation against other currencies 相对其他货币升值  j5VRv$P  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 uI:3$  
appreciation tax 增值税 Rcx'a:k  
appropriation 拨款；拨用；拨付 uB#B\i  
appropriation account 拨款帐目 ~|B! .+  
Appropriation Bill 拨款法案 C&s }m0R  
appropriation-in-aid system 补助拨款办法 f29HQhXqS  
approved assets 核准资产 YV_I-l0  
approved basket stock 认可一篮子证券 *a0I Z  
approved budget 核准预算 _%p9B#X<>  
approved charitable donation 认可慈善捐款 YI\Cs=T/  
approved charitable institution 认可慈善机构 DRg~HT  
approved currency 核准货币；认可货币 VOF :+o@.  
approved estimates 核准预算 (+Nmio  
approved estimates of expenditure 核准开支预算 XL&
eJ  
approved overseas insurer 核准海外保险人 Sy0s`\[  
approved overseas trust company 核准海外信托公司 ^N}~U5  
approved pooled investment fund 核准汇集投资基金 CO)b'V,  
approved provident fund scheme 认可公积金计划 U%PMV?L{  
approved provision 核准拨款 *,XJN_DKj  
approved redeemable share 核准可赎回股份 Y
*X6lo  
approved regional stock 认可地区性证券 fz?Wr: I  
approved retirement scheme 认可退休金计划 f}9`iN=k  
approved subordinated loan 核准附属贷款 Jm1AJ4mw  
arbitrage 套戥；套汇；套利
PG~m-W+  
arbitrageur 套戥者；套汇者 \,IDLXqp  
arbitrary amount 临时款项 [j+0EVwB  
arrangement 措施；安排；协定 )yH#*~X_  
arrears 欠款 Y(!)G!CMc  
arrears of pay 欠付薪酬 =z/mI y<  
arrears of revenue 逾期未收税款；逾期未收的帐项 VA r?teY  
articles of association 组织章程；组织细则；组织章程细则 `kT$Gx4x  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 ={D
B  
ascertainment of profit 确定利润 $Qc%9p @i  
"Asia Clear" “亚洲结算系统”