[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 kC,D W%Ls  
allotment notice 股份配售通知；配股通知 0^|$cvYiL  
allotment of shares 股份分配 <3J=;.\6  
allowable 可获宽免；免税的 AmrJ_YP/t~  
allowable business loss 可扣除的营业亏损 t's5~  
allowable expenses 可扣税的支出 {#d
`&]  
allowance 免税额；津贴；备抵；准备金 [{Klv&>_/  
allowance for debts 债项的免税额 *axz
a~d  
allowance for depreciation by wear and tear 耗损折旧免税额 E(L^hZMc  
allowance for funeral expenses 殡殓费的免税额 123-i,epg  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 +L<w."WG  
allowance for repairs and outgoings 修葺及支出方面的免税额 :;#c:RKi:  
allowance to debtor 给债务人的津贴 :W1tIB  
alteration of capital 资本更改 d<^6hF  
alternate trustee 候补受托人 )gm\e?^
 
amalgamation 合并 cmC&s'/8`D  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 'ra_Zg[j  
ambit of charges 征税范围；收费范围 YpbdScz  
amended valuation 经修订的估值 ! a8h  
American Commodities Exchange 美国商品交易所 ' !2  
American Express Bank Limited 美国运通银行 A`mf 8'nTG  
American Stock Exchange 美国证券交易所 Luu-c<*M  
amortization 摊销 ^AC+nko*  
amount due from banks 存放银行同业的款项 vzgudxG'z  
amount due from banks abroad 存放海外银行同业的款项 >goAf`sqo  
amount due from holding companies 控股公司欠款 EJ[iOYx  
amount due from local banks 存放本港银行同业的款项 q@=#`746e  
amount due to banks 银行同业的存款 kk>0XPk  
amount due to banks abroad 海外银行同业的存款 1tK6lrhj  
amount due to holding companies 控股公司存款 ;Ef)7GE@\[  
amount due to local banks 本港银行同业的存款 iJ~iJ'vf  
amount due to outport banks 外埠银行同业的存款 +HVG5l  
amount for note issue 发行纸币的款额 [Nzg 8FP  
amount of bond 担保契据的款额 62KW HB9S  
amount of consideration 代价款额 v\L Ip  
amount of contribution 供款数额 6CzvRvA*P  
amount of indebtedness 负债款额 Wg3WE1V  
amount of principal of the loan 贷款本金额 r+WP
Q`Ar  
amount of rates chargeable 应征差饷数额 EJiF_  
amount of share capital 股本额 ZYp-dlEXq  
amount of sums assured 承保款额 e?'k[ES ^  
amount of variation 变动幅度 1\9BO:<K  
amount of vote 拨款数额 Z6HkQ=A64  
amount payable 应付款额 '3kL=(  
amount receivable 应收款额 3 %{'Uh,  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 P#'DGW&W0  
analysis 分析 ~O3uje _  
ancillary risk 附属风险 _J$p<  
annual account 周年帐目；周年帐目报表；年度决算；年结 0.,&B5)  
annual accounting date 年结日期 & ;x1Rx  
annual allowance 每年免税额；年积金；年度津贴；年津 ^IegR>  
annual balance 年度余额 X<bj2 w  
annual disposable income 每年可动用收入 {b8Y-  
annual estimates 周年预算 rD)v%vvr&`  
annual fee 年费 ,)\5O0 D6  
annual general meeting 周年大会 ry<}DK<u  
annual growth rate 年增率；每年增长率 #esu@kMU`  
annual long-term supplement 长期个案每年补助金 .J! $,O@  
annual pensionable emolument 可供计算退休金的年薪 mJ#B<I'  
annual report 年报 C{Xk/Er5<  
Annual Report on the Consumer Price Index 《消费物价指数年报》 6P[ O8  
annual return 周年报表；周年申报表；每年报税表格 % QcG^R  
Annual Return Rules 《周年报表规则》 p!5JO4F$  
annual review of consumer prices 每年消费物价回顾 %)@(Tye -  
annual roll-forward basis 逐年延展方式 2ZFKjj  
annual salary 年薪 Ih0>]h-7  
annual statement 年度报表；年度决算表 sA7K ;J})  
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^,k% :4  
annuitant 年金受益人 d}G."wnG9,  
annuity 年金
m
##z  
annuity contract 年金合约 ##\ZuJ^-  
annuity on human life 人寿年金 @9Pn(fd]  
antecedent debt 先前的债项 74N\G1  
ante-dated cheque 倒填日期支票 pt;Sk?-1  
anticipated expenditure 预期开支 ]m,p3  
anticipated net profit 预期纯利 #~qp8 w  
anticipated revenue 预期收入 vnOF$6n  
anti-inflation measure 反通货膨胀措施 <'yC:HeAwD  
anti-inflationary stance 反通货膨胀立场 9'r3L)[  
apparent deficit 表面赤字 [~%;E[ky$  
apparent financial solvency 表面偿债能力 .0/Z'.c8  
apparent partner 表面合伙人 \.-y LS.  
application for personal assessment 个人入息课税申请书 xRZT
 
application of fund 资金应用 F nRxc  
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 {Q3#]Vu  
appointed actuary 委任精算师 w9h5f  
appointed auditor 委任核数师；委任审计师 [t\Mu}b  
appointed trustee 委任的受托人 OnPLz"-  
appointer 委任人 N=Yi:+  
apportioned pro rata 按比例分摊 &K*_/Q '\  
apportionment 分配；分摊
4o8HEq!  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 yxq!.72  
apportionment formula 分摊方程式 F476"WF  
apportionment of estate duty 遗产税的分摊 N.cRZm%  
appraisal 估价；评估 uy%PTi+A  
appreciable growth 可观增长 0-O.*Q^  
appreciable impact 显着影响 KFrmH  
appreciable increase 可观增长 \) ONy9  
appreciation 增值；升值 {.)~4.LhQM  
appreciation against other currencies 相对其他货币升值 DcM+K@1E4^  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 r_CN/a  
appreciation tax 增值税 O&RHCR-
\  
appropriation 拨款；拨用；拨付 n8ya$bc  
appropriation account 拨款帐目 yc}t(*A5  
Appropriation Bill 拨款法案 mT$tAwzTC{  
appropriation-in-aid system 补助拨款办法 enepAu-="p  
approved assets 核准资产 25KZe s)  
approved basket stock 认可一篮子证券 yUlQPrNX  
approved budget 核准预算 oW9rl]+  
approved charitable donation 认可慈善捐款 ]8z6gDp  
approved charitable institution 认可慈善机构 AFA*_9Ut  
approved currency 核准货币；认可货币 c8W=Is`  
approved estimates 核准预算 spDRQ_
qq  
approved estimates of expenditure 核准开支预算 \Vq;j 1  
approved overseas insurer 核准海外保险人 N%i<DsK.u6  
approved overseas trust company 核准海外信托公司 Vp94mi#L}  
approved pooled investment fund 核准汇集投资基金 JFkjpBS  
approved provident fund scheme 认可公积金计划 aB_z4dqwU  
approved provision 核准拨款 I[Y?f8gJ  
approved redeemable share 核准可赎回股份 D1/$pA+B  
approved regional stock 认可地区性证券 ^(B*AE.  
approved retirement scheme 认可退休金计划 0`=?ig _  
approved subordinated loan 核准附属贷款 8#AX K{  
arbitrage 套戥；套汇；套利 L zy|<:K+$  
arbitrageur 套戥者；套汇者  8eLL  
arbitrary amount 临时款项 
\Ki#"%S  
arrangement 措施；安排；协定 @~HD<K  
arrears 欠款 S-dV  
arrears of pay 欠付薪酬 0:S)2"I58p  
arrears of revenue 逾期未收税款；逾期未收的帐项 arr cHf4O  
articles of association 组织章程；组织细则；组织章程细则 P;[mw(  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 wAPdu y[  
ascertainment of profit 确定利润 +?'acn  
"Asia Clear" “亚洲结算系统”