[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 i469<^A  
allotment notice 股份配售通知；配股通知 y BoZ@9Do  
allotment of shares 股份分配 vBp5&*  
allowable 可获宽免；免税的 +uA<g`4  
allowable business loss 可扣除的营业亏损 pV!(#45~W  
allowable expenses 可扣税的支出 l;2bBx7vW  
allowance 免税额；津贴；备抵；准备金 q)[gVL  
allowance for debts 债项的免税额 dM') <lF  
allowance for depreciation by wear and tear 耗损折旧免税额 )mEF_ &  
allowance for funeral expenses 殡殓费的免税额 bchhokH
  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 qr@,92_  
allowance for repairs and outgoings 修葺及支出方面的免税额 Q
WoEo  
allowance to debtor 给债务人的津贴 5~ kf:U%~  
alteration of capital 资本更改 P(4[<'HO  
alternate trustee 候补受托人 ~AO0(Lp  
amalgamation 合并 iT%UfN/q=I  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 \rJk[Kec  
ambit of charges 征税范围；收费范围 f6XWA_[i@  
amended valuation 经修订的估值 A1C@'9R*  
American Commodities Exchange 美国商品交易所 Cw_<t  
American Express Bank Limited 美国运通银行 K(p1+GHC  
American Stock Exchange 美国证券交易所 4-m%[D |W  
amortization 摊销 l^_X?
L@  
amount due from banks 存放银行同业的款项 ZG>OT@ GA
 
amount due from banks abroad 存放海外银行同业的款项 *+IUGR  
amount due from holding companies 控股公司欠款 VltWY'\Wu;  
amount due from local banks 存放本港银行同业的款项 (ZnA#%  
amount due to banks 银行同业的存款 |J\/U,n
h  
amount due to banks abroad 海外银行同业的存款 W+#?3s[FV  
amount due to holding companies 控股公司存款 ^uj+d"a)  
amount due to local banks 本港银行同业的存款 exhF5,AW|K  
amount due to outport banks 外埠银行同业的存款 z23KSPo  
amount for note issue 发行纸币的款额 mVkn~LD:0  
amount of bond 担保契据的款额 *
<hpq)  
amount of consideration 代价款额 E'ZWSpP  
amount of contribution 供款数额 OjCT%6hy;  
amount of indebtedness 负债款额 'L,rJ =M3  
amount of principal of the loan 贷款本金额 H(AYtnvB  
amount of rates chargeable 应征差饷数额 UYPBKf]A9  
amount of share capital 股本额 i~2>kxf;K1  
amount of sums assured 承保款额 'G^=>=w|Nv  
amount of variation 变动幅度 uPqPoI>N!  
amount of vote 拨款数额 d+^;kse  
amount payable 应付款额 V7^?jck  
amount receivable 应收款额 UJZa1p@L  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 l YhwV\3  
analysis 分析 z}&<DYD  
ancillary risk 附属风险 ;
(afz?T  
annual account 周年帐目；周年帐目报表；年度决算；年结 gR6:J  
annual accounting date 年结日期 %*uqtw8  
annual allowance 每年免税额；年积金；年度津贴；年津 \)v.dQ!  
annual balance 年度余额 VTHDGBU  
annual disposable income 每年可动用收入 +LyhF2  
annual estimates 周年预算 1#@'U90xf  
annual fee 年费 M}c_KFMV  
annual general meeting 周年大会 ?>&8,p17  
annual growth rate 年增率；每年增长率 s:_5p`w>  
annual long-term supplement 长期个案每年补助金 &M2x`  
annual pensionable emolument 可供计算退休金的年薪 /Iskjcc60W  
annual report 年报 `i{:mio  
Annual Report on the Consumer Price Index 《消费物价指数年报》 +vuW9  
annual return 周年报表；周年申报表；每年报税表格 @bPJ}C  
Annual Return Rules 《周年报表规则》 ?SpI^Wn)[  
annual review of consumer prices 每年消费物价回顾 A+p}oY '  
annual roll-forward basis 逐年延展方式 F-X>|oK>z  
annual salary 年薪 csV1ki/A  
annual statement 年度报表；年度决算表 t _W |`  
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 -L
Y_7Kg  
annuitant 年金受益人 #Y:/^Q$_qS  
annuity 年金 vQh'C.  
annuity contract 年金合约 +] {X-R  
annuity on human life 人寿年金 "~;jFB8  
antecedent debt 先前的债项 ~}5(J, 1!  
ante-dated cheque 倒填日期支票 (lm/S_U$  
anticipated expenditure 预期开支 g(` 6cY[}  
anticipated net profit 预期纯利 'FVT"M~  
anticipated revenue 预期收入 w \M_3}  
anti-inflation measure 反通货膨胀措施 v6rw.  
anti-inflationary stance 反通货膨胀立场 MVCCh+,GI  
apparent deficit 表面赤字 #4hP_Vhc  
apparent financial solvency 表面偿债能力 p?`N<ykF<  
apparent partner 表面合伙人 CV6H~t'1  
application for personal assessment 个人入息课税申请书 uZ^i8;i  
application of fund 资金应用 oa cY-&  
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 (u_sz  
appointed actuary 委任精算师 ANNL7Z3C  
appointed auditor 委任核数师；委任审计师 lojn8uL  
appointed trustee 委任的受托人 Ns $PS\  
appointer 委任人 &>/nYvuq-  
apportioned pro rata 按比例分摊 {Xp.}c  
apportionment 分配；分摊 aT0 y  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 zEGwQp<  
apportionment formula 分摊方程式 #Z.J
Owi  
apportionment of estate duty 遗产税的分摊 Hy6Np62  
appraisal 估价；评估 D9Z5g3s7R  
appreciable growth 可观增长 O~S}u  
appreciable impact 显着影响 :K~7BJ(HO  
appreciable increase 可观增长 i6-K!  
appreciation 增值；升值 ks;%f34  
appreciation against other currencies 相对其他货币升值 Na nU%#&  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 Xnh1pwDhe<  
appreciation tax 增值税 Jq!($PdA  
appropriation 拨款；拨用；拨付 ^\I$tnY`  
appropriation account 拨款帐目 ]+Vcuzq/  
Appropriation Bill 拨款法案 ]+lr  
appropriation-in-aid system 补助拨款办法 ^>"?!lv  
approved assets 核准资产 J0K"WmW  
approved basket stock 认可一篮子证券 jHzy1P{?  
approved budget 核准预算 Fzu{,b  
approved charitable donation 认可慈善捐款 pg<>Ow5,~l  
approved charitable institution 认可慈善机构 ,i|f8pZ  
approved currency 核准货币；认可货币 5YCbFk^  
approved estimates 核准预算 ;CW$/^QNr5  
approved estimates of expenditure 核准开支预算 IF}r%%'Y$  
approved overseas insurer 核准海外保险人 ieI-_]|[  
approved overseas trust company 核准海外信托公司 +~@Y#>+./l  
approved pooled investment fund 核准汇集投资基金 NplSkv  
approved provident fund scheme 认可公积金计划 8ah]D  
approved provision 核准拨款 EAfSbK3z  
approved redeemable share 核准可赎回股份 s,RS}ek~|  
approved regional stock 认可地区性证券 7^L&YVW  
approved retirement scheme 认可退休金计划 m|k,8guG  
approved subordinated loan 核准附属贷款 V;V9_qP,  
arbitrage 套戥；套汇；套利 /[s$A?  
arbitrageur 套戥者；套汇者 ]'G7(Y\)f  
arbitrary amount 临时款项 pIXQ/(h31  
arrangement 措施；安排；协定 #&Ee5xM=  
arrears 欠款 j{=%~  
arrears of pay 欠付薪酬 \ C^D2Z6  
arrears of revenue 逾期未收税款；逾期未收的帐项 e =_hfOUC  
articles of association 组织章程；组织细则；组织章程细则 D8ly8]H  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 6PH*]#PfoD  
ascertainment of profit 确定利润 HL?pnT09  
"Asia Clear" “亚洲结算系统”