[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 S$%/9^\jF  
allotment notice 股份配售通知；配股通知 8s8q`_.)(  
allotment of shares 股份分配 _wM[U`H}s  
allowable 可获宽免；免税的 nL^6{I~  
allowable business loss 可扣除的营业亏损 MS^,h>KI  
allowable expenses 可扣税的支出 g=(+oK?  
allowance 免税额；津贴；备抵；准备金 R
t|Hma  
allowance for debts 债项的免税额 ]3,0 8JW=  
allowance for depreciation by wear and tear 耗损折旧免税额 ^Q>*f/.KN  
allowance for funeral expenses 殡殓费的免税额 xW =$j|  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 W<VHv"?V  
allowance for repairs and outgoings 修葺及支出方面的免税额 [R>  
allowance to debtor 给债务人的津贴 =fG8YZ(  
alteration of capital 资本更改 836m5/kH[  
alternate trustee 候补受托人 RH
Vv}N0  
amalgamation 合并 3L?a4,Q"k}  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 6W;k IoB  
ambit of charges 征税范围；收费范围 lM*O+k  
amended valuation 经修订的估值 Nh9!lBm*]  
American Commodities Exchange 美国商品交易所 >` QX xTn  
American Express Bank Limited 美国运通银行 I;-5]/,  
American Stock Exchange 美国证券交易所 ->I{ :#  
amortization 摊销 HDyZzjgG  
amount due from banks 存放银行同业的款项 B5HdC%8/}  
amount due from banks abroad 存放海外银行同业的款项 :QV6z*#zD  
amount due from holding companies 控股公司欠款 ~^~RltY  
amount due from local banks 存放本港银行同业的款项 ~@b}=+n  
amount due to banks 银行同业的存款 (B,t 1+%  
amount due to banks abroad 海外银行同业的存款 Xh
AcC  
amount due to holding companies 控股公司存款 }#*zjMOz  
amount due to local banks 本港银行同业的存款 sFCs_u1tNN  
amount due to outport banks 外埠银行同业的存款 h
X| UE  
amount for note issue 发行纸币的款额 H)T# R?  
amount of bond 担保契据的款额 BON""yIC   
amount of consideration 代价款额 Y~hd<8 ~  
amount of contribution 供款数额 G>S1Ld'MV  
amount of indebtedness 负债款额 1vK(^u[  
amount of principal of the loan 贷款本金额 Nv Hy '
 
amount of rates chargeable 应征差饷数额 a~>0JmM+N  
amount of share capital 股本额 zw0 r i6  
amount of sums assured 承保款额 ; 9&.QR(  
amount of variation 变动幅度 :$Q]U2$mPS  
amount of vote 拨款数额 i^cM@?  
amount payable 应付款额 Doc'7P  
amount receivable 应收款额 h9w^7MbO  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 VE"0VB.  
analysis 分析 `(Q_ 65y  
ancillary risk 附属风险 K<   
annual account 周年帐目；周年帐目报表；年度决算；年结 '`~(Fkj  
annual accounting date 年结日期 xiOrk  
annual allowance 每年免税额；年积金；年度津贴；年津 .'{6u;8  
annual balance 年度余额 B0XBI0w^Y  
annual disposable income 每年可动用收入 b, **$  
annual estimates 周年预算 5A]
LNA4i  
annual fee 年费 )tI2?YIR  
annual general meeting 周年大会 u3i|}`  
annual growth rate 年增率；每年增长率 (=tF2YBV  
annual long-term supplement 长期个案每年补助金 \ [^) WQ  
annual pensionable emolument 可供计算退休金的年薪 @uM3iO7&
 
annual report 年报 dYew7  
Annual Report on the Consumer Price Index 《消费物价指数年报》 {p*hNi)0  
annual return 周年报表；周年申报表；每年报税表格 ':2*+
 
Annual Return Rules 《周年报表规则》 uZ`d&CEh  
annual review of consumer prices 每年消费物价回顾 UFIA gNKl  
annual roll-forward basis 逐年延展方式 Jn@Mbl  
annual salary 年薪 5)n:<U*  
annual statement 年度报表；年度决算表 CWe>jlUQ  
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 0O['
-x  
annuitant 年金受益人 <.7I8B7  
annuity 年金 K0DXOVT\  
annuity contract 年金合约 >]XaUQ-  
annuity on human life 人寿年金 o + QzQ+ Z  
antecedent debt 先前的债项 id#k!*$7  
ante-dated cheque 倒填日期支票 tp0!,ne*  
anticipated expenditure 预期开支 E_![`9i  
anticipated net profit 预期纯利 j#nO6\&o  
anticipated revenue 预期收入 ~q]|pD"\K|  
anti-inflation measure 反通货膨胀措施 &DbGyV8d"|  
anti-inflationary stance 反通货膨胀立场 2) /k`Na  
apparent deficit 表面赤字 9*TS90>a  
apparent financial solvency 表面偿债能力  IB.'4B7  
apparent partner 表面合伙人 Nvx)H(8F  
application for personal assessment 个人入息课税申请书 kO,VayjT  
application of fund 资金应用 ej"o?
1l@  
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 vA

"`0  
appointed actuary 委任精算师 2NArE@  
appointed auditor 委任核数师；委任审计师 FG;<`4mY  
appointed trustee 委任的受托人 j_6`s!Yw  
appointer 委任人 ~g K-5}%!  
apportioned pro rata 按比例分摊 mOz&6T<|  
apportionment 分配；分摊 SP D 207  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 .cH{WZ  
apportionment formula 分摊方程式 Oj4u!SY\j  
apportionment of estate duty 遗产税的分摊 r H~" 4  
appraisal 估价；评估 Le%ZV%,  
appreciable growth 可观增长 "kZ[N'z(  
appreciable impact 显着影响 ,]b~t0|B  
appreciable increase 可观增长 h;3cd0  
appreciation 增值；升值 &>H!}"Yk  
appreciation against other currencies 相对其他货币升值 ~)(\6^&=|  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 z2Z^~,i  
appreciation tax 增值税 ,-z9 #t  
appropriation 拨款；拨用；拨付 fU!<HDh  
appropriation account 拨款帐目 /> 4"~q)  
Appropriation Bill 拨款法案 .CFa9"<  
appropriation-in-aid system 补助拨款办法 "?mJqA  
approved assets 核准资产 T9s2bC.z55  
approved basket stock 认可一篮子证券 %Z*sU/^  
approved budget 核准预算 I"KN"v^  
approved charitable donation 认可慈善捐款 r;m)n Ru  
approved charitable institution 认可慈善机构 H< 1WbM:w  
approved currency 核准货币；认可货币 @}kv-*  
approved estimates 核准预算 Q?X>E3=U  
approved estimates of expenditure 核准开支预算 RVeEkv[qp  
approved overseas insurer 核准海外保险人 $HJwb-I  
approved overseas trust company 核准海外信托公司 `UBYp p  
approved pooled investment fund 核准汇集投资基金 ~,*b }O  
approved provident fund scheme 认可公积金计划 4Fm90O  
approved provision 核准拨款 p|]\P%,\  
approved redeemable share 核准可赎回股份 ^#sU*trr  
approved regional stock 认可地区性证券 AA7C$;Z15~  
approved retirement scheme 认可退休金计划 ,{ mCf^  
approved subordinated loan 核准附属贷款  s~Te  
arbitrage 套戥；套汇；套利 w`5xrqt@  
arbitrageur 套戥者；套汇者 ,I,\ml  
arbitrary amount 临时款项 &#iTQD  
arrangement 措施；安排；协定 ^U!0-y  
arrears 欠款 dN$Tf  
arrears of pay 欠付薪酬 '  <=+;q  
arrears of revenue 逾期未收税款；逾期未收的帐项 lg&t8FHa;  
articles of association 组织章程；组织细则；组织章程细则 ) >Yu!8i  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 9B9(8PVG  
ascertainment of profit 确定利润 GmP@;[H"  
"Asia Clear" “亚洲结算系统”