[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 ]
jtK I4  
allotment notice 股份配售通知；配股通知 yd^{tQi  
allotment of shares 股份分配 'OE&/ C[  
allowable 可获宽免；免税的 [/,)  
allowable business loss 可扣除的营业亏损 Nu0C;B66  
allowable expenses 可扣税的支出 }'5MK  
allowance 免税额；津贴；备抵；准备金 %r<rcY  
allowance for debts 债项的免税额 ZEXc%-M  
allowance for depreciation by wear and tear 耗损折旧免税额 Um}  
allowance for funeral expenses 殡殓费的免税额 >] qc-{>&  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 !lREaSM  
allowance for repairs and outgoings 修葺及支出方面的免税额 P#E&|n7DT  
allowance to debtor 给债务人的津贴 ,QOG!T4  
alteration of capital 资本更改 <>n0arAn  
alternate trustee 候补受托人 aFc1|.Nm  
amalgamation 合并 O6Vtu Ws%  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 b1?#81  
ambit of charges 征税范围；收费范围 Kh"?%ZIa  
amended valuation 经修订的估值 tf=6\p  
American Commodities Exchange 美国商品交易所 @* F"Q1 wI  
American Express Bank Limited 美国运通银行 H;D>|q  
American Stock Exchange 美国证券交易所 }elc `jj  
amortization 摊销 @v$Y7mw3D  
amount due from banks 存放银行同业的款项 \@-@Y  
amount due from banks abroad 存放海外银行同业的款项  NO2XA\  
amount due from holding companies 控股公司欠款 R]Vt Y7}i,  
amount due from local banks 存放本港银行同业的款项 WKQ^NEqr3  
amount due to banks 银行同业的存款 !5wIIS:FT  
amount due to banks abroad 海外银行同业的存款 Gn22<C/  
amount due to holding companies 控股公司存款 ,ZKr.`B  
amount due to local banks 本港银行同业的存款 4]rnY~  
amount due to outport banks 外埠银行同业的存款 'UkxS b  
amount for note issue 发行纸币的款额 Q;MT"=RW  
amount of bond 担保契据的款额 `0rd26Qr o  
amount of consideration 代价款额 Xk:OL,c  
amount of contribution 供款数额 k
Hkpx52  
amount of indebtedness 负债款额 ".f ;+wH  
amount of principal of the loan 贷款本金额 9Q -HeXvR  
amount of rates chargeable 应征差饷数额 =31"fS@  
amount of share capital 股本额 >@BnV{ d  
amount of sums assured 承保款额 Bm.afsM;  
amount of variation 变动幅度 Q.bXM?V)  
amount of vote 拨款数额 VJ84?b{c W  
amount payable 应付款额 iy6On,UL  
amount receivable 应收款额 HPpR.  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 ZjT,pOSyb  
analysis 分析 #w;v0&p
 
ancillary risk 附属风险 +U:$(UV'A  
annual account 周年帐目；周年帐目报表；年度决算；年结 M])ZK  
annual accounting date 年结日期 3sc+3-TF  
annual allowance 每年免税额；年积金；年度津贴；年津 c@YI;HS_g  
annual balance 年度余额 "
-y-iJ  
annual disposable income 每年可动用收入 RFKtr  
annual estimates 周年预算 9K/HO!z  
annual fee 年费 W"724fwu&  
annual general meeting 周年大会 xE1 eT ,  
annual growth rate 年增率；每年增长率 R|JC1f8P5  
annual long-term supplement 长期个案每年补助金 3E7ULK  
annual pensionable emolument 可供计算退休金的年薪 P<oehw'>  
annual report 年报 ,"2s`YC  
Annual Report on the Consumer Price Index 《消费物价指数年报》 | H!28h  
annual return 周年报表；周年申报表；每年报税表格 B! rTD5a  
Annual Return Rules 《周年报表规则》 mrTlXXz  
annual review of consumer prices 每年消费物价回顾 dL:-Y.?0M  
annual roll-forward basis 逐年延展方式 k")R[)92b?  
annual salary 年薪 7}1~%:6  
annual statement 年度报表；年度决算表 ko1J094Y%  
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 >d~WH@o`G  
annuitant 年金受益人 ?:Mr=]sD  
annuity 年金 DvME1]7)  
annuity contract 年金合约 k-Q%.o  
annuity on human life 人寿年金 z+ s6)Ad  
antecedent debt 先前的债项 & SiP\65N  
ante-dated cheque 倒填日期支票 h a|C&G  
anticipated expenditure 预期开支 "b?v?V0%C  
anticipated net profit 预期纯利 ,_|]Ufr!a  
anticipated revenue 预期收入 lT4Hn;tnN  
anti-inflation measure 反通货膨胀措施 Pf*^ZB%  
anti-inflationary stance 反通货膨胀立场 r/& sub"X  
apparent deficit 表面赤字 uC.K<jD%  
apparent financial solvency 表面偿债能力 FE" y\ 2}  
apparent partner 表面合伙人 $m7?3/YG  
application for personal assessment 个人入息课税申请书 )64@2~4y  
application of fund 资金应用 ,PlO8;5]  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 33jov K2  
appointed actuary 委任精算师 ]FD'5
p{  
appointed auditor 委任核数师；委任审计师 +U_=*"@|  
appointed trustee 委任的受托人 ag$Vgl  
appointer 委任人 ~+bv6qxg]\  
apportioned pro rata 按比例分摊 6W@UJx}w5  
apportionment 分配；分摊 rJFc({ 0  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 whonDG4WP  
apportionment formula 分摊方程式 VQY&g;[d  
apportionment of estate duty 遗产税的分摊 "@evXql3`  
appraisal 估价；评估 |4 v0:ETb$  
appreciable growth 可观增长 qe#P?[  
appreciable impact 显着影响 b k|m4|  
appreciable increase 可观增长 [qdRUV'  
appreciation 增值；升值 TqNadHQ  
appreciation against other currencies 相对其他货币升值 ?!wgH9?8  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 Y^36>1.:  
appreciation tax 增值税 jlp:lX  
appropriation 拨款；拨用；拨付 {)DHH:n  
appropriation account 拨款帐目 }>)@WL:q  
Appropriation Bill 拨款法案 fKp#\tCc y  
appropriation-in-aid system 补助拨款办法 p7);uF^O%  
approved assets 核准资产 dp+ +%:j  
approved basket stock 认可一篮子证券 yvgrIdEP  
approved budget 核准预算 1h
>yu3O  
approved charitable donation 认可慈善捐款 ii%+jdi.  
approved charitable institution 认可慈善机构 KQcs3F@t  
approved currency 核准货币；认可货币 [(o7$i29|%  
approved estimates 核准预算 :1
(p.q=  
approved estimates of expenditure 核准开支预算 YWMGB#=  
approved overseas insurer 核准海外保险人 aUxGzMZ  
approved overseas trust company 核准海外信托公司 1J6,]M  
approved pooled investment fund 核准汇集投资基金 FvN<<&B  
approved provident fund scheme 认可公积金计划 :,WtR  
approved provision 核准拨款 mK[)mC _8  
approved redeemable share 核准可赎回股份 FW) x:2BG  
approved regional stock 认可地区性证券 uMut=ja(U  
approved retirement scheme 认可退休金计划 `
L>  
approved subordinated loan 核准附属贷款 76wc,+  
arbitrage 套戥；套汇；套利  +zu(  
arbitrageur 套戥者；套汇者 ]BtbWKJBqe  
arbitrary amount 临时款项 k4,BNJt'Z  
arrangement 措施；安排；协定 ?9! Z<H  
arrears 欠款
7a#4tqM#  
arrears of pay 欠付薪酬 }K 1JU`Lz  
arrears of revenue 逾期未收税款；逾期未收的帐项 $BkubWM  
articles of association 组织章程；组织细则；组织章程细则 4&xZ]QC)O5  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 %@;6^=  
ascertainment of profit 确定利润 I/M_p^  
"Asia Clear" “亚洲结算系统”