[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 5ST k"  
allotment notice 股份配售通知；配股通知 pkEx.R)  
allotment of shares 股份分配 W6!o= ()  
allowable 可获宽免；免税的 N;|:Ks#!  
allowable business loss 可扣除的营业亏损 gaC[%M  
allowable expenses 可扣税的支出 E(miQ  
allowance 免税额；津贴；备抵；准备金 $X ]t}
=  
allowance for debts 债项的免税额 ~(P\'H&(h  
allowance for depreciation by wear and tear 耗损折旧免税额 WCL#3uYk"  
allowance for funeral expenses 殡殓费的免税额 &,%+rvo}  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 }Q-%ij2  
allowance for repairs and outgoings 修葺及支出方面的免税额 /`+ubF
Xc  
allowance to debtor 给债务人的津贴 ]wHXrB8vx  
alteration of capital 资本更改 t+t
D  
alternate trustee 候补受托人 z`2Ais@ao  
amalgamation 合并 Rl[SqmnI)@  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 YGsg0I't  
ambit of charges 征税范围；收费范围 2"pFAQBw~i  
amended valuation 经修订的估值 )Pj4_$uM  
American Commodities Exchange 美国商品交易所 s#4Q?<65u  
American Express Bank Limited 美国运通银行 )=Ens=>Z  
American Stock Exchange 美国证券交易所 _BPp=(|  
amortization 摊销 nPg,(8Tt  
amount due from banks 存放银行同业的款项
::
k cV'*  
amount due from banks abroad 存放海外银行同业的款项 w@i;<LY.  
amount due from holding companies 控股公司欠款 +T8]R7b9  
amount due from local banks 存放本港银行同业的款项 z"$huE>P6  
amount due to banks 银行同业的存款 xv9G%  
amount due to banks abroad 海外银行同业的存款 ^2-+MWW.  
amount due to holding companies 控股公司存款 Q4B(NYEu(  
amount due to local banks 本港银行同业的存款 5 ]F4.sa  
amount due to outport banks 外埠银行同业的存款 ['DYP-1J  
amount for note issue 发行纸币的款额 <uXQT$@?  
amount of bond 担保契据的款额 Z,:}H6Mj9  
amount of consideration 代价款额 vhz Q.>  
amount of contribution 供款数额 }@<Ru  
amount of indebtedness 负债款额 m*rw?nLZ  
amount of principal of the loan 贷款本金额 39oI &D>8  
amount of rates chargeable 应征差饷数额 ~zcB@; :  
amount of share capital 股本额 Ur,{ZGm  
amount of sums assured 承保款额 fK;I0J  
amount of variation 变动幅度 ~ea&1+Z[3  
amount of vote 拨款数额 K'zBDrkW-x  
amount payable 应付款额 #|^yWw^  
amount receivable 应收款额 'da$i  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 <hB~| a<#  
analysis 分析 1 (vcM  
ancillary risk 附属风险 5O]eD84B  
annual account 周年帐目；周年帐目报表；年度决算；年结 jU!ibs}R3  
annual accounting date 年结日期 6r}w  
annual allowance 每年免税额；年积金；年度津贴；年津 <I.{meDg  
annual balance 年度余额 [WN2ZQ   
annual disposable income 每年可动用收入 }cd-BW  
annual estimates 周年预算 )vy_m_f&  
annual fee 年费 y2:Bv2}  
annual general meeting 周年大会  N51WY7  
annual growth rate 年增率；每年增长率 G&@vTcF  
annual long-term supplement 长期个案每年补助金 .Dt.7G  
annual pensionable emolument 可供计算退休金的年薪 }ZkGH}K_}  
annual report 年报 @i>o
+>V  
Annual Report on the Consumer Price Index 《消费物价指数年报》 TQsTL2a  
annual return 周年报表；周年申报表；每年报税表格 vg-'MG  
Annual Return Rules 《周年报表规则》 drd5oZ  
annual review of consumer prices 每年消费物价回顾 3Ss)i7  
annual roll-forward basis 逐年延展方式 $x;(C[  
annual salary 年薪 R~N'5#.*M  
annual statement 年度报表；年度决算表 #bCzWg  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 Bt(U,nFB  
annuitant 年金受益人 T~)zgu%q_  
annuity 年金 i?IV"*Ob1N  
annuity contract 年金合约 eJ_$Etc  
annuity on human life 人寿年金 Py~N.@(:1u  
antecedent debt 先前的债项 cW?~]E'<  
ante-dated cheque 倒填日期支票 t[%ELHV  
anticipated expenditure 预期开支 )!g@MHHL  
anticipated net profit 预期纯利 mL]5Tnc  
anticipated revenue 预期收入 31{)~8  
anti-inflation measure 反通货膨胀措施 &D#B"XI  
anti-inflationary stance 反通货膨胀立场 /9(8ML#E  
apparent deficit 表面赤字 ;-d2~1$  
apparent financial solvency 表面偿债能力 X,ok3c4X  
apparent partner 表面合伙人 L,*#  
application for personal assessment 个人入息课税申请书 != u S  
application of fund 资金应用 LT6VZ, S  
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 dZ"d`M>o6  
appointed actuary 委任精算师 *@[N~:z/  
appointed auditor 委任核数师；委任审计师 L]QB h\  
appointed trustee 委任的受托人 RxXiSc`^z  
appointer 委任人 7U`8W\-  
apportioned pro rata 按比例分摊 %lqrq<Xn  
apportionment 分配；分摊 BTa#}LBZ+  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 )d7U3i  
apportionment formula 分摊方程式 M =6  
apportionment of estate duty 遗产税的分摊 dY'>'1>P 9  
appraisal 估价；评估 [A46WF>L  
appreciable growth 可观增长 28=L9q   
appreciable impact 显着影响 <:I]0|[  
appreciable increase 可观增长 MB3 N3,yL  
appreciation 增值；升值 h f9yK6  
appreciation against other currencies 相对其他货币升值 !?J?R-C  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 nCPIpw,]M  
appreciation tax 增值税 A\T9>z^k  
appropriation 拨款；拨用；拨付 ^9 {r2d&c  
appropriation account 拨款帐目 Qm2(Z8Gh  
Appropriation Bill 拨款法案 [eZ'h8  
appropriation-in-aid system 补助拨款办法 T8\%+3e.  
approved assets 核准资产 ~=9]M.$  
approved basket stock 认可一篮子证券  Sn-D|Z  
approved budget 核准预算 ~PiCA  
approved charitable donation 认可慈善捐款 '^~38=FA  
approved charitable institution 认可慈善机构 vH/Y]Am  
approved currency 核准货币；认可货币 *[0)]|r  
approved estimates 核准预算 VIg=|Oe),  
approved estimates of expenditure 核准开支预算 <G#z;]N  
approved overseas insurer 核准海外保险人 73tWeZ8rvx  
approved overseas trust company 核准海外信托公司 g0"KCX  
approved pooled investment fund 核准汇集投资基金 b@yFqgJ_  
approved provident fund scheme 认可公积金计划 ]-tAgNzl%  
approved provision 核准拨款 n^$HC=}S  
approved redeemable share 核准可赎回股份 KSy.  
approved regional stock 认可地区性证券 ^9xsbv B0  
approved retirement scheme 认可退休金计划 kH>^3(Q\  
approved subordinated loan 核准附属贷款 6HxZS+],c  
arbitrage 套戥；套汇；套利 dX;G[\  
arbitrageur 套戥者；套汇者 k ks ?S',  
arbitrary amount 临时款项 'w!8`LPu  
arrangement 措施；安排；协定 ;+4X<)y*>  
arrears 欠款 2mVLR;s{_  
arrears of pay 欠付薪酬 C!J6"j  
arrears of revenue 逾期未收税款；逾期未收的帐项 3:G94cp5  
articles of association 组织章程；组织细则；组织章程细则 ~[9(}UM  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 X^ZUm  
ascertainment of profit 确定利润 NZ?|#53  
"Asia Clear" “亚洲结算系统”