[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 2|^@=.4\  
allotment notice 股份配售通知；配股通知 h"+7cc@  
allotment of shares 股份分配 I3.. Yk%7  
allowable 可获宽免；免税的 aGC3&c[Wx  
allowable business loss 可扣除的营业亏损 60^j<O  
allowable expenses 可扣税的支出 DAb/B  
allowance 免税额；津贴；备抵；准备金 LH2B*8=^2  
allowance for debts 债项的免税额 GqxnB k1  
allowance for depreciation by wear and tear 耗损折旧免税额 Qpv#&nfUi6  
allowance for funeral expenses 殡殓费的免税额 \"(?k>]E  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 9{OO'at?  
allowance for repairs and outgoings 修葺及支出方面的免税额 SPE)db3  
allowance to debtor 给债务人的津贴 J{b#X"i  
alteration of capital 资本更改 Oe;#q  
alternate trustee 候补受托人 R?iCJ5m  
amalgamation 合并 y@7fR9hp<  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 q  
ambit of charges 征税范围；收费范围 #epbc K  
amended valuation 经修订的估值 l SdA7  
American Commodities Exchange 美国商品交易所 ,e43m=Kh
K  
American Express Bank Limited 美国运通银行 3`yO&upk  
American Stock Exchange 美国证券交易所 3h:~NL  
amortization 摊销 ~Pw9[ycn3  
amount due from banks 存放银行同业的款项 |gI>Sp%Fu  
amount due from banks abroad 存放海外银行同业的款项 N_K9H1r  
amount due from holding companies 控股公司欠款 .4^+q9M  
amount due from local banks 存放本港银行同业的款项 )nO ^Ay  
amount due to banks 银行同业的存款 ;Va(l$zD  
amount due to banks abroad 海外银行同业的存款 _ +DL   
amount due to holding companies 控股公司存款 5(ZOm|3ix  
amount due to local banks 本港银行同业的存款 iSO xQ  
amount due to outport banks 外埠银行同业的存款 jKmjZz8L]%  
amount for note issue 发行纸币的款额 GP c B(  
amount of bond 担保契据的款额 FTCIfW  
amount of consideration 代价款额 K
j4
BVs  
amount of contribution 供款数额 J[:#(c&c!1  
amount of indebtedness 负债款额 $B-/>Rz  
amount of principal of the loan 贷款本金额 y!gPBkG&3n  
amount of rates chargeable 应征差饷数额 [@lK[7 u  
amount of share capital 股本额 SX"|~Pi(  
amount of sums assured 承保款额 tV(
iC~/  
amount of variation 变动幅度 ]%D!-[C%1  
amount of vote 拨款数额 ru 6`Z+p  
amount payable 应付款额 K+vD&Z^  
amount receivable 应收款额 b5)^g+8)w  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 >`UqS`YQK  
analysis 分析 e2c'Wab  
ancillary risk 附属风险 aInt[D(  
annual account 周年帐目；周年帐目报表；年度决算；年结 AVQcD`V3B  
annual accounting date 年结日期 HSNj  
annual allowance 每年免税额；年积金；年度津贴；年津 <@(\z   
annual balance 年度余额 2*V%S/cck  
annual disposable income 每年可动用收入 s 1M-(d Q  
annual estimates 周年预算 ,nYa+
e  
annual fee 年费 xcw:H&\w 6  
annual general meeting 周年大会 &D M3/^70  
annual growth rate 年增率；每年增长率 gGvL6Fu  
annual long-term supplement 长期个案每年补助金
M,JwoKyg  
annual pensionable emolument 可供计算退休金的年薪 Ld*Ds!*'/  
annual report 年报 S|tA%2z  
Annual Report on the Consumer Price Index 《消费物价指数年报》 A^,ul>!  
annual return 周年报表；周年申报表；每年报税表格 c;]\$#2  
Annual Return Rules 《周年报表规则》 s U`#hL6;  
annual review of consumer prices 每年消费物价回顾 .t\J@?Z  
annual roll-forward basis 逐年延展方式 THq}>QI  
annual salary 年薪 Z~Q5<A9Jz  
annual statement 年度报表；年度决算表 k_}$d{X  
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 .\oW@2,RA9  
annuitant 年金受益人 A x8>  
annuity 年金 sC\?{B0r  
annuity contract 年金合约 C'[4jz0xF  
annuity on human life 人寿年金 dY
ISjk@  
antecedent debt 先前的债项 D Z*c.|W  
ante-dated cheque 倒填日期支票 $O\m~r4  
anticipated expenditure 预期开支 h81giY]  
anticipated net profit 预期纯利 VQ('ejv}/  
anticipated revenue 预期收入 E|;>!MMA;  
anti-inflation measure 反通货膨胀措施  P s>Y]  
anti-inflationary stance 反通货膨胀立场 [,Rc&7p~R  
apparent deficit 表面赤字 ^Ak?2,xB#+  
apparent financial solvency 表面偿债能力 E'{:HX  
apparent partner 表面合伙人 n>u_>2Ikkj  
application for personal assessment 个人入息课税申请书 25Z}.))  
application of fund 资金应用 u|wl;+.  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 ]Y]]X[@  
appointed actuary 委任精算师 >6Pe~J5,:  
appointed auditor 委任核数师；委任审计师 b)IQa,enH  
appointed trustee 委任的受托人 !q$VnqFk
 
appointer 委任人 }5PC5
3q
  
apportioned pro rata 按比例分摊 A v>v\ :.>  
apportionment 分配；分摊 &,{>b[  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 mxCneX  
apportionment formula 分摊方程式 ^E/6 vG  
apportionment of estate duty 遗产税的分摊 [@qjy*5p  
appraisal 估价；评估 ;V~x[J|x  
appreciable growth 可观增长 s2,6aW C  
appreciable impact 显着影响 C1f$^
N  
appreciable increase 可观增长 |s/Kb]t  
appreciation 增值；升值 uzQj+Po  
appreciation against other currencies 相对其他货币升值 U:~]>B $  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 6k@F?qHS  
appreciation tax 增值税 ,1 H|{<  
appropriation 拨款；拨用；拨付 rYt|[Pk  
appropriation account 拨款帐目 _}47U7s8  
Appropriation Bill 拨款法案 $'CS/U`E}  
appropriation-in-aid system 补助拨款办法 N}/V2K]Q  
approved assets 核准资产 Y!]a*==  
approved basket stock 认可一篮子证券 FP&Ykx~  
approved budget 核准预算 56YqY
u.  
approved charitable donation 认可慈善捐款 S^~"#  
approved charitable institution 认可慈善机构 ASEKP(]v  
approved currency 核准货币；认可货币 ZL0Vx6Ph  
approved estimates 核准预算 K+/wJ9^B  
approved estimates of expenditure 核准开支预算 KJ/Gv#Kj  
approved overseas insurer 核准海外保险人 &^&0,g?To  
approved overseas trust company 核准海外信托公司 9+*{3 t  
approved pooled investment fund 核准汇集投资基金 6miXaAA8  
approved provident fund scheme 认可公积金计划 Tr>_R%bK  
approved provision 核准拨款 :s+?"'DP  
approved redeemable share 核准可赎回股份 Zt41fPQ  
approved regional stock 认可地区性证券 3BK 8{/  
approved retirement scheme 认可退休金计划 T*B`8P  
approved subordinated loan 核准附属贷款 JO]?u(m01  
arbitrage 套戥；套汇；套利 _t]Q*i0p  
arbitrageur 套戥者；套汇者 %Qj$@.*:  
arbitrary amount 临时款项 q}jh>`d  
arrangement 措施；安排；协定 OSuQ7V  
arrears 欠款 ]Rf$&7`g{  
arrears of pay 欠付薪酬  IN6L2/Q  
arrears of revenue 逾期未收税款；逾期未收的帐项 0ie)
$fi  
articles of association 组织章程；组织细则；组织章程细则 _~1O#*|4  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 1k "t[^  
ascertainment of profit 确定利润 *>aVU'  
"Asia Clear" “亚洲结算系统”