[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 "P
D^]m  
allotment notice 股份配售通知；配股通知 Km)VOX[ZZ  
allotment of shares 股份分配 y v58~w*"  
allowable 可获宽免；免税的 sP'U9l  
allowable business loss 可扣除的营业亏损 AbExJ~JV\g  
allowable expenses 可扣税的支出 \2c3Nsra  
allowance 免税额；津贴；备抵；准备金 ]<xzCPB  
allowance for debts 债项的免税额 CQANex4&\  
allowance for depreciation by wear and tear 耗损折旧免税额 Hh1]\4D,4  
allowance for funeral expenses 殡殓费的免税额 [pRRBMho  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 z8@[]6cW  
allowance for repairs and outgoings 修葺及支出方面的免税额 E^`-:L(_  
allowance to debtor 给债务人的津贴 s0To^I  
alteration of capital 资本更改 0z =?}xr  
alternate trustee 候补受托人 !0Mx Bem  
amalgamation 合并 TFAd  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 M/mm2?4  
ambit of charges 征税范围；收费范围 bl3?C  
amended valuation 经修订的估值 A/c#2  
American Commodities Exchange 美国商品交易所 E~y(@72)  
American Express Bank Limited 美国运通银行 H,3WdSL`K  
American Stock Exchange 美国证券交易所 ,6 IKkyD  
amortization 摊销 ) w1`<7L  
amount due from banks 存放银行同业的款项 KPrH1 [VU  
amount due from banks abroad 存放海外银行同业的款项 WbWEgd%8.  
amount due from holding companies 控股公司欠款 <0!O'" "J  
amount due from local banks 存放本港银行同业的款项 jl"su:y  
amount due to banks 银行同业的存款 fjd)/Gg  
amount due to banks abroad 海外银行同业的存款 Ab In\,x  
amount due to holding companies 控股公司存款 `PUGg[Zx^  
amount due to local banks 本港银行同业的存款 rQD^O4j R  
amount due to outport banks 外埠银行同业的存款 FTQNS8  
amount for note issue 发行纸币的款额 4o<rj4G>  
amount of bond 担保契据的款额 *6bO2LO"  
amount of consideration 代价款额 vk4Q2P  
amount of contribution 供款数额 X5tx(}j  
amount of indebtedness 负债款额 5~[m]   
amount of principal of the loan 贷款本金额 SaIY-PC  
amount of rates chargeable 应征差饷数额 `*ALb|4ilG  
amount of share capital 股本额 &<LBz|  
amount of sums assured 承保款额 8CUlE-R5  
amount of variation 变动幅度 ]S
mN}Iq1  
amount of vote 拨款数额 CUN1.i<pk8  
amount payable 应付款额 d.0K~M  
amount receivable 应收款额 RG.wu6Av  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 TjE'X2/  
analysis 分析 !T#EkMM  
ancillary risk 附属风险 = inp>L  
annual account 周年帐目；周年帐目报表；年度决算；年结 E1`TQA  
annual accounting date 年结日期 b+CJRB1  
annual allowance 每年免税额；年积金；年度津贴；年津 ni85Ne$  
annual balance 年度余额 \c}pzBFd  
annual disposable income 每年可动用收入 +# 3e<+!F  
annual estimates 周年预算 UDT\X
c  
annual fee 年费 aD+4uGN  
annual general meeting 周年大会 b
O` SBq$  
annual growth rate 年增率；每年增长率 ox*>HkV  
annual long-term supplement 长期个案每年补助金 }/lyrj
V  
annual pensionable emolument 可供计算退休金的年薪 =NmW}x|n  
annual report 年报 s1]m^,  
Annual Report on the Consumer Price Index 《消费物价指数年报》 Xp.$FJ1)  
annual return 周年报表；周年申报表；每年报税表格 klR\7+lK  
Annual Return Rules 《周年报表规则》 [w90gp1O[  
annual review of consumer prices 每年消费物价回顾 Ew JNpecX  
annual roll-forward basis 逐年延展方式 p,.6sk  
annual salary 年薪 MD^,"!A  
annual statement 年度报表；年度决算表 \10KIAQ  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 b Rc,Y<  
annuitant 年金受益人 wF9L<<&B  
annuity 年金 a4[t3U  
annuity contract 年金合约 .e5d#gE0  
annuity on human life 人寿年金 ^=k=;   
antecedent debt 先前的债项 /i~x.i3  
ante-dated cheque 倒填日期支票 >6R3KJe  
anticipated expenditure 预期开支 4f&"1:  
anticipated net profit 预期纯利 l,*5*1lM  
anticipated revenue 预期收入 J&iSS9c  
anti-inflation measure 反通货膨胀措施 pMJm@f  
anti-inflationary stance 反通货膨胀立场 I^nDO\m <  
apparent deficit 表面赤字 -xG6J.S  
apparent financial solvency 表面偿债能力 ?N(<w?Gat  
apparent partner 表面合伙人 L~%7 =]m  
application for personal assessment 个人入息课税申请书 ]q~bi<E9W  
application of fund 资金应用 Z5p [*LMO  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 fDlo L  
appointed actuary 委任精算师 t#xfso`4o  
appointed auditor 委任核数师；委任审计师 _, E/HAX  
appointed trustee 委任的受托人 qW`?,N)r  
appointer 委任人 Cv@)tb  
apportioned pro rata 按比例分摊 /K h,  
apportionment 分配；分摊 ]}kw'&   
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 pztfm'  
apportionment formula 分摊方程式 v[2&0&!K#  
apportionment of estate duty 遗产税的分摊 P2@Z7DhQ  
appraisal 估价；评估 zE<Iv\Q  
appreciable growth 可观增长  Q6RTH  
appreciable impact 显着影响 Mg2e0}{  
appreciable increase 可观增长 ?5jLN&A3 G  
appreciation 增值；升值 3vKTCHbk9  
appreciation against other currencies 相对其他货币升值 b50mMWtG  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 hbg$u$1`,  
appreciation tax 增值税 +TyN;e  
appropriation 拨款；拨用；拨付 aL_/2/@X8  
appropriation account 拨款帐目 tXqX[Td`0g  
Appropriation Bill 拨款法案 m8;w7S7,j~  
appropriation-in-aid system 补助拨款办法 Jt[,V*:#  
approved assets 核准资产 R
*!s'R  
approved basket stock 认可一篮子证券 uIbAlE  
approved budget 核准预算 J&s$Wqf  
approved charitable donation 认可慈善捐款 @TQ/Z$y  
approved charitable institution 认可慈善机构 qY$ [2]  
approved currency 核准货币；认可货币 #%2d;V  
approved estimates 核准预算 0QT
:@v2R  
approved estimates of expenditure 核准开支预算 i!RfUod  
approved overseas insurer 核准海外保险人 b"Q8[k |d  
approved overseas trust company 核准海外信托公司 tRpY+s~Fq  
approved pooled investment fund 核准汇集投资基金 $~iZaX8&  
approved provident fund scheme 认可公积金计划 f@$W5*j  
approved provision 核准拨款 x\U[5d   
approved redeemable share 核准可赎回股份 3LT~-SvL
 
approved regional stock 认可地区性证券 "a=Hr4C*r  
approved retirement scheme 认可退休金计划 hHhDs>tB  
approved subordinated loan 核准附属贷款 ,0a_ou"P=_  
arbitrage 套戥；套汇；套利 BvsS rse  
arbitrageur 套戥者；套汇者 9(J,&)J  
arbitrary amount 临时款项 m$_b\^we  
arrangement 措施；安排；协定 OxYAM,F  
arrears 欠款 MqB
@}!  
arrears of pay 欠付薪酬 TIxOMYy  
arrears of revenue 逾期未收税款；逾期未收的帐项 ROmmak(y8  
articles of association 组织章程；组织细则；组织章程细则 :09NZ !!  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 .}/8]  
ascertainment of profit 确定利润 *V%"q|L8  
"Asia Clear" “亚洲结算系统”