[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 x4C}Ay
R  
allotment notice 股份配售通知；配股通知 RHc-kggk!  
allotment of shares 股份分配 hY @rt,! 8  
allowable 可获宽免；免税的 U\ Et  
allowable business loss 可扣除的营业亏损 eJJD'Z  
allowable expenses 可扣税的支出 W5^m[,GU'  
allowance 免税额；津贴；备抵；准备金 <!s+X_^  
allowance for debts 债项的免税额 ROyG+dUy  
allowance for depreciation by wear and tear 耗损折旧免税额 y7quKv7L}  
allowance for funeral expenses 殡殓费的免税额 ~<?+(V^D  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 ^"e|)4_5\  
allowance for repairs and outgoings 修葺及支出方面的免税额 NM;0@
o  
allowance to debtor 给债务人的津贴 R>iRnrn:-  
alteration of capital 资本更改 Y nzhvE  
alternate trustee 候补受托人 |KHaL?  
amalgamation 合并 S}Q/CT?au  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 J7`f ve  
ambit of charges 征税范围；收费范围 N:]71+  
amended valuation 经修订的估值 msyC."j0jU  
American Commodities Exchange 美国商品交易所 ?W*{%my  
American Express Bank Limited 美国运通银行 x9s7:F  
American Stock Exchange 美国证券交易所 ]b"Oy}ARW  
amortization 摊销 a9ko3L  
amount due from banks 存放银行同业的款项 d@ a FW  
amount due from banks abroad 存放海外银行同业的款项 G98P<cyD  
amount due from holding companies 控股公司欠款 I0 78[3b  
amount due from local banks 存放本港银行同业的款项 #JFTD[1  
amount due to banks 银行同业的存款 Y%FQ
]Q=+  
amount due to banks abroad 海外银行同业的存款 ^}+qd1r  
amount due to holding companies 控股公司存款 *oC],4y~D  
amount due to local banks 本港银行同业的存款 wE.CZ%f  
amount due to outport banks 外埠银行同业的存款 fZqqU|tq  
amount for note issue 发行纸币的款额 L|wD2iw  
amount of bond 担保契据的款额 =r3%jWH6  
amount of consideration 代价款额 \pXs&}%1,F  
amount of contribution 供款数额 OO Hw-MW  
amount of indebtedness 负债款额 s[ ze8:  
amount of principal of the loan 贷款本金额 6QwVgEnSf  
amount of rates chargeable 应征差饷数额 H
\Y5Fd9)  
amount of share capital 股本额 J|9kWjOf+i  
amount of sums assured 承保款额 (h}5*u%h  
amount of variation 变动幅度 5/vfmDt3'G  
amount of vote 拨款数额 H]6i1j  
amount payable 应付款额 qgT~yDm  
amount receivable 应收款额 Aj854 L(!  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 [z2XK4\e1T  
analysis 分析  `UC  
ancillary risk 附属风险 ~6HpI0i  
annual account 周年帐目；周年帐目报表；年度决算；年结 /k$h2,O"*  
annual accounting date 年结日期 wx a?.  
annual allowance 每年免税额；年积金；年度津贴；年津 0W92Z@_GY  
annual balance 年度余额 iYqZBLf{S  
annual disposable income 每年可动用收入 yqaLqZ$  
annual estimates 周年预算 :!SVpCt3  
annual fee 年费 qqL :#]lV5  
annual general meeting 周年大会 Gb=pQ(n4  
annual growth rate 年增率；每年增长率 {t.5cX"[  
annual long-term supplement 长期个案每年补助金 B-oQ 9[~  
annual pensionable emolument 可供计算退休金的年薪 S>-x<'Os  
annual report 年报 VH.mH<  
Annual Report on the Consumer Price Index 《消费物价指数年报》 {:D8@jb[  
annual return 周年报表；周年申报表；每年报税表格 BB x359  
Annual Return Rules 《周年报表规则》 J**-q(>  
annual review of consumer prices 每年消费物价回顾 UlG8c~p  
annual roll-forward basis 逐年延展方式 uwQ~4   
annual salary 年薪 g[oa'.*OB  
annual statement 年度报表；年度决算表 ^#|Sl D]  
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 BHVC& F*>  
annuitant 年金受益人 / $Qs1*  
annuity 年金 #.<Uy."z2  
annuity contract 年金合约 WpPm|h  
annuity on human life 人寿年金 scf.>K2  
antecedent debt 先前的债项 1JRM@!x  
ante-dated cheque 倒填日期支票 <Km ^>9  
anticipated expenditure 预期开支 m\4V;F  
anticipated net profit 预期纯利 }V:B,:  
anticipated revenue 预期收入 jGg,)~)Y  
anti-inflation measure 反通货膨胀措施 }Y}f73-|  
anti-inflationary stance 反通货膨胀立场 -YDA,.Ic?  
apparent deficit 表面赤字 @q98ac*{  
apparent financial solvency 表面偿债能力 iS p +~  
apparent partner 表面合伙人 Wq5}SM  
application for personal assessment 个人入息课税申请书 xRX2u_f$<  
application of fund 资金应用 wMW."gM|  
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 `fnU p-  
appointed actuary 委任精算师 mY1I{'.  
appointed auditor 委任核数师；委任审计师 *^ZJ&.  
appointed trustee 委任的受托人 l}bAwJ?  
appointer 委任人 HT`k-}ho,  
apportioned pro rata 按比例分摊 ; _ziRy  
apportionment 分配；分摊 TANv)&,|9  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 8a,uM :  
apportionment formula 分摊方程式 j8cIpbp8x  
apportionment of estate duty 遗产税的分摊 Q#Tg)5.\  
appraisal 估价；评估 - w{`/  
appreciable growth 可观增长 <y S| \Z|  
appreciable impact 显着影响 x%v[(*F#y  
appreciable increase 可观增长 ME0vXi  
appreciation 增值；升值 V< Ib#rd'  
appreciation against other currencies 相对其他货币升值 uPT2ga]  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 NmuzAZr  
appreciation tax 增值税 H;h$k]T  
appropriation 拨款；拨用；拨付 3s]aXz:  
appropriation account 拨款帐目 "
t.Jv%0=  
Appropriation Bill 拨款法案 mn].8F  
appropriation-in-aid system 补助拨款办法 \,AE5hnO  
approved assets 核准资产 Vktc  
approved basket stock 认可一篮子证券 R_4eME2LB  
approved budget 核准预算 Hk1[ 0)  
approved charitable donation 认可慈善捐款 fN_qJm#:$y  
approved charitable institution 认可慈善机构 ] 6X;&=H  
approved currency 核准货币；认可货币 VMee"'08  
approved estimates 核准预算 t]CA!i`  
approved estimates of expenditure 核准开支预算 aw923wEi  
approved overseas insurer 核准海外保险人 EV'i/*v}\  
approved overseas trust company 核准海外信托公司 @*9c2\"k  
approved pooled investment fund 核准汇集投资基金 f:K>o.  
approved provident fund scheme 认可公积金计划 ,M.phRJ-`  
approved provision 核准拨款 b9xvLR8  
approved redeemable share 核准可赎回股份 \{a!Z&df  
approved regional stock 认可地区性证券 /szwVA  
approved retirement scheme 认可退休金计划 ;*G';VuT  
approved subordinated loan 核准附属贷款 Tc.QzD\  
arbitrage 套戥；套汇；套利 xZ]QT3U+  
arbitrageur 套戥者；套汇者 eJ%b"H!  
arbitrary amount 临时款项 =h@t#-Z"  
arrangement 措施；安排；协定 bess b>=  
arrears 欠款 &7 K=  
arrears of pay 欠付薪酬 T,oZaJ<  
arrears of revenue 逾期未收税款；逾期未收的帐项 U*:ju+)k  
articles of association 组织章程；组织细则；组织章程细则 )H>?K0I  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 tb^/jzC  
ascertainment of profit 确定利润 !(F?Np Am  
"Asia Clear" “亚洲结算系统”