[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 8:xQPd?3  
allotment notice 股份配售通知；配股通知 -X}R(.}x  
allotment of shares 股份分配 4COf H7Al9  
allowable 可获宽免；免税的 (&nl}_`7?,  
allowable business loss 可扣除的营业亏损 &s<  
allowable expenses 可扣税的支出 :A{-^qd(  
allowance 免税额；津贴；备抵；准备金 d|NNIf  
allowance for debts 债项的免税额 99:L#0!.W  
allowance for depreciation by wear and tear 耗损折旧免税额 F_Pd\Aq8  
allowance for funeral expenses 殡殓费的免税额 Ul'G g  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 |B`tRq  
allowance for repairs and outgoings 修葺及支出方面的免税额 Go67VqJr  
allowance to debtor 给债务人的津贴 9,c>H6R7  
alteration of capital 资本更改 &^7)yS+C  
alternate trustee 候补受托人 8Z!ea3kAT  
amalgamation 合并 68!fcK  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 &sRJ'oc  
ambit of charges 征税范围；收费范围 sq^"bLw  
amended valuation 经修订的估值 "}EbA3  
American Commodities Exchange 美国商品交易所 *Sf^()5C,  
American Express Bank Limited 美国运通银行 ]/']{*T1  
American Stock Exchange 美国证券交易所 IyuT=A~ Ki  
amortization 摊销 z} \9/`  
amount due from banks 存放银行同业的款项 yEny2q}  
amount due from banks abroad 存放海外银行同业的款项 fytx({I .a  
amount due from holding companies 控股公司欠款 ~<U3KB  
amount due from local banks 存放本港银行同业的款项 )AoFd>  
amount due to banks 银行同业的存款 ]O\W<'+V  
amount due to banks abroad 海外银行同业的存款 N9ufTlq s  
amount due to holding companies 控股公司存款 mC7Y *  
amount due to local banks 本港银行同业的存款
"J1ar.li  
amount due to outport banks 外埠银行同业的存款 W<L6,  
amount for note issue 发行纸币的款额 HKkf+)%)x  
amount of bond 担保契据的款额 dW`D?$(@,  
amount of consideration 代价款额 1W g8jr's  
amount of contribution 供款数额 A!kyga6F5  
amount of indebtedness 负债款额 7e<Q{aB  
amount of principal of the loan 贷款本金额 ~-GDheA  
amount of rates chargeable 应征差饷数额 {\&"I|dpe  
amount of share capital 股本额 {ybuHC  
amount of sums assured 承保款额 ftPw6  
amount of variation 变动幅度 S8RB0^Q7  
amount of vote 拨款数额 h;KK6*Z*$E  
amount payable 应付款额 g4X,*H  
amount receivable 应收款额 G~L?q~b  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 Fzs'@*  
analysis 分析 n4 @a`lN5g  
ancillary risk 附属风险 72zuI4&  
annual account 周年帐目；周年帐目报表；年度决算；年结 0Y2^}u@5  
annual accounting date 年结日期 i 8X
z  
annual allowance 每年免税额；年积金；年度津贴；年津 u&xK>7  
annual balance 年度余额 '>Y 2lqa  
annual disposable income 每年可动用收入 1}E@lOc  
annual estimates 周年预算 ELF`uWGE  
annual fee 年费 ek)(pJ(+#  
annual general meeting 周年大会 &'
b}N  
annual growth rate 年增率；每年增长率 jSYg\Z5!  
annual long-term supplement 长期个案每年补助金 -<!17jy  
annual pensionable emolument 可供计算退休金的年薪 <WJ0St  
annual report 年报 Y0\\(0j64  
Annual Report on the Consumer Price Index 《消费物价指数年报》 A'1AU:d  
annual return 周年报表；周年申报表；每年报税表格 d %W}w.  
Annual Return Rules 《周年报表规则》 1cBhcYv"  
annual review of consumer prices 每年消费物价回顾 `;CU[Ps?]  
annual roll-forward basis 逐年延展方式 JvL'gJ$70  
annual salary 年薪 A9Wqz"[  
annual statement 年度报表；年度决算表 |u r~s$8y-  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 JlQT5k  
annuitant 年金受益人 y32++b!  
annuity 年金 IW o~s  
annuity contract 年金合约 aSkx#mV  
annuity on human life 人寿年金 d5"EvT  
antecedent debt 先前的债项 4F,Ql"ae(  
ante-dated cheque 倒填日期支票 uQ]]]Z(H'  
anticipated expenditure 预期开支 |zq!CLjD@  
anticipated net profit 预期纯利 4t Nvq  
anticipated revenue 预期收入 9m!!b{  
anti-inflation measure 反通货膨胀措施 nQ17E{^pR  
anti-inflationary stance 反通货膨胀立场 5f'g3'  
apparent deficit 表面赤字 _*ouo<x  
apparent financial solvency 表面偿债能力 ),Ho(%T\  
apparent partner 表面合伙人 w;@25= |  
application for personal assessment 个人入息课税申请书 `XSc >  
application of fund 资金应用 )ko{S[ gG  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 /;NE]{K  
appointed actuary 委任精算师 mH*@d"  
appointed auditor 委任核数师；委任审计师 ?QSx
8d  
appointed trustee 委任的受托人 [AX"ne#M*  
appointer 委任人 XMEK5Z9Dd  
apportioned pro rata 按比例分摊 Rw}2*5#y  
apportionment 分配；分摊 9c^skNbS  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 .pIR/2U\F  
apportionment formula 分摊方程式 3Wb2p'V7$?  
apportionment of estate duty 遗产税的分摊 AX!>l;  
appraisal 估价；评估 K@jSr*\'  
appreciable growth 可观增长 Vv]$\`d
#  
appreciable impact 显着影响 } }f_  
appreciable increase 可观增长 )y`TymM[F  
appreciation 增值；升值 6I&j cHH  
appreciation against other currencies 相对其他货币升值 P 0Efh?oZ  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 'EL ||  
appreciation tax 增值税 uGa(_ut  
appropriation 拨款；拨用；拨付 P#[IUXtT  
appropriation account 拨款帐目 'Gl;Ir^  
Appropriation Bill 拨款法案 s`#ntset0  
appropriation-in-aid system 补助拨款办法 2~M;L&9-  
approved assets 核准资产 8K.s@<  
approved basket stock 认可一篮子证券 *9dV/TT~f[  
approved budget 核准预算 @TA8^ND  
approved charitable donation 认可慈善捐款 XhE$&Ff  
approved charitable institution 认可慈善机构 VR4E 2^  
approved currency 核准货币；认可货币 9V=<| 2  
approved estimates 核准预算 ,b6k TQq  
approved estimates of expenditure 核准开支预算 E
4='m  
approved overseas insurer 核准海外保险人 0{0;1.ZP  
approved overseas trust company 核准海外信托公司 pxw{  
approved pooled investment fund 核准汇集投资基金 ;'=VrE6  
approved provident fund scheme 认可公积金计划 <`c25ih.4  
approved provision 核准拨款 $yDW.pt  
approved redeemable share 核准可赎回股份 ;JOD!|  
approved regional stock 认可地区性证券 5mI?p
fm  
approved retirement scheme 认可退休金计划 j:HH#U  
approved subordinated loan 核准附属贷款 UvPp~N7,  
arbitrage 套戥；套汇；套利 M4TrnZ1D}
 
arbitrageur 套戥者；套汇者 >vQ6V'F  
arbitrary amount 临时款项 5R,la\!bQ  
arrangement 措施；安排；协定 '1CD- Bu  
arrears 欠款 4id3P{aU  
arrears of pay 欠付薪酬 IIq"e~"Vs  
arrears of revenue 逾期未收税款；逾期未收的帐项 PSW#^o  
articles of association 组织章程；组织细则；组织章程细则 DZJeup?Z  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 6/|U  
ascertainment of profit 确定利润 -<O JqB  
"Asia Clear" “亚洲结算系统”