[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 gP_d>p:b  
allotment notice 股份配售通知；配股通知 v=yI#
5  
allotment of shares 股份分配 W0r5D9k  
allowable 可获宽免；免税的 aS1P]&  
allowable business loss 可扣除的营业亏损 (fLbg,  
allowable expenses 可扣税的支出 DlQ[}5STF  
allowance 免税额；津贴；备抵；准备金 )4o=t.O\K  
allowance for debts 债项的免税额 a\H txR8L  
allowance for depreciation by wear and tear 耗损折旧免税额 1dgN10  
allowance for funeral expenses 殡殓费的免税额 j{Qbzczy,  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 -$!Pf$l@  
allowance for repairs and outgoings 修葺及支出方面的免税额 zWR*g/i  
allowance to debtor 给债务人的津贴 RE*S7[ge  
alteration of capital 资本更改 $4ZDT]n  
alternate trustee 候补受托人 ]aMa*fF  
amalgamation 合并  vCH v  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 lG^mW\O  
ambit of charges 征税范围；收费范围 q_m#BE;t  
amended valuation 经修订的估值 3\U,Kg  
American Commodities Exchange 美国商品交易所 ju2X*  
American Express Bank Limited 美国运通银行 kosJ]q'U  
American Stock Exchange 美国证券交易所 {u[K ^G  
amortization 摊销 JXa%TpI: E  
amount due from banks 存放银行同业的款项 >=q!!'$:  
amount due from banks abroad 存放海外银行同业的款项 TQxc?o  
amount due from holding companies 控股公司欠款 %~v76;H<  
amount due from local banks 存放本港银行同业的款项 )*QTxN  
amount due to banks 银行同业的存款 PTV`=vtj  
amount due to banks abroad 海外银行同业的存款 .qU%SmQ^  
amount due to holding companies 控股公司存款 q'8@ 0FT0  
amount due to local banks 本港银行同业的存款 %w|3:  
amount due to outport banks 外埠银行同业的存款 @OL3&R  
amount for note issue 发行纸币的款额 H
I`A;G]  
amount of bond 担保契据的款额 Tk@g9\6O9  
amount of consideration 代价款额 %cjGeS6}  
amount of contribution 供款数额 MH~qfH>K  
amount of indebtedness 负债款额 8@C|exAD`  
amount of principal of the loan 贷款本金额 . L6@R
s  
amount of rates chargeable 应征差饷数额 ]e3}9.  
amount of share capital 股本额 ,9j:h)ks?  
amount of sums assured 承保款额 e^fKatI1  
amount of variation 变动幅度 +H^V},dBp!  
amount of vote 拨款数额 X72X:"  
amount payable 应付款额 ';L^mxh  
amount receivable 应收款额 vYm&AD  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 ~ X(xa  
analysis 分析 Oj|p`Dzh  
ancillary risk 附属风险 L"^366M!  
annual account 周年帐目；周年帐目报表；年度决算；年结 hy`)]>9z~  
annual accounting date 年结日期 kx#L<  
annual allowance 每年免税额；年积金；年度津贴；年津 aiX;D/t?  
annual balance 年度余额 F>-@LOqHy  
annual disposable income 每年可动用收入 2B?i2[a,  
annual estimates 周年预算 MldL"*HW:  
annual fee 年费 ob5nk^y  
annual general meeting 周年大会 Ol5xyj  
annual growth rate 年增率；每年增长率 \ rWgA  
annual long-term supplement 长期个案每年补助金 r0uXMr=Z96  
annual pensionable emolument 可供计算退休金的年薪 U$JIF /MO_  
annual report 年报 ^{+:w:g  
Annual Report on the Consumer Price Index 《消费物价指数年报》 >u#VHaB  
annual return 周年报表；周年申报表；每年报税表格 HnY"6gTNK  
Annual Return Rules 《周年报表规则》 h}<
ZZ   
annual review of consumer prices 每年消费物价回顾 z7pXpy \  
annual roll-forward basis 逐年延展方式 +&8Ud8Q  
annual salary 年薪 Q3{&'|}^2  
annual statement 年度报表；年度决算表 EuA<{%i  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 cQ ; Ry!$  
annuitant 年金受益人 |(ju!&  
annuity 年金 SpiC0  
annuity contract 年金合约 l%5%oN`4  
annuity on human life 人寿年金 ]@}BdMlHp  
antecedent debt 先前的债项 2/q=l
?  
ante-dated cheque 倒填日期支票 'm? x2$u8  
anticipated expenditure 预期开支 AF JY!ou~6  
anticipated net profit 预期纯利 \ OINzfbr  
anticipated revenue 预期收入 "fJ|DE&@<i  
anti-inflation measure 反通货膨胀措施 AFUl  
anti-inflationary stance 反通货膨胀立场 iC2n
HZ*,  
apparent deficit 表面赤字 Z_WTMs:x!  
apparent financial solvency 表面偿债能力  Hu2g (!  
apparent partner 表面合伙人 'yjH~F.  
application for personal assessment 个人入息课税申请书 E}j8p_p  
application of fund 资金应用 jz:c)C&/  
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 ",_
  
appointed actuary 委任精算师 Ou,_l  
appointed auditor 委任核数师；委任审计师 <5vB{)Tq  
appointed trustee 委任的受托人 ]7 mSM  
appointer 委任人 0! %}  
apportioned pro rata 按比例分摊 ~y^lNgujO  
apportionment 分配；分摊 R*C+Yk)Tkt  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 " CoR?[,x  
apportionment formula 分摊方程式 )Dpt<}}\  
apportionment of estate duty 遗产税的分摊 [ [CXMbD`*  
appraisal 估价；评估 ]arskmB]  
appreciable growth 可观增长 Sylsp%A  
appreciable impact 显着影响 <t@*[Aw  
appreciable increase 可观增长 k (+u"T  
appreciation 增值；升值 hkI);M+@6  
appreciation against other currencies 相对其他货币升值 >g2
.z>  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 Pk_{{Z(1o  
appreciation tax 增值税 Wy )g449  
appropriation 拨款；拨用；拨付 Yk&{VXU<  
appropriation account 拨款帐目 0lN8#k>H  
Appropriation Bill 拨款法案 W/Q%%)J  
appropriation-in-aid system 补助拨款办法 Rx-i.EtZ  
approved assets 核准资产 X;>} ;Li
K  
approved basket stock 认可一篮子证券 2MeavTr  
approved budget 核准预算 [ Ulo; #P  
approved charitable donation 认可慈善捐款 kn|
l3+  
approved charitable institution 认可慈善机构 nQmYeM  
approved currency 核准货币；认可货币 1=.kH[R  
approved estimates 核准预算 !2Iwuru  
approved estimates of expenditure 核准开支预算 @'4D9A  
approved overseas insurer 核准海外保险人 ]~ UkD*Ct  
approved overseas trust company 核准海外信托公司 _3[BS9  
approved pooled investment fund 核准汇集投资基金 }dl(9H=4  
approved provident fund scheme 认可公积金计划 +,>bpp1  
approved provision 核准拨款 Or>[_3  
approved redeemable share 核准可赎回股份 <2d@\"AoHE  
approved regional stock 认可地区性证券 z(eAwmuli  
approved retirement scheme 认可退休金计划 !{;RtUPz*  
approved subordinated loan 核准附属贷款 J< M;vB)  
arbitrage 套戥；套汇；套利 [G/X  
arbitrageur 套戥者；套汇者 AFED YRX  
arbitrary amount 临时款项 Gzt5efygKt  
arrangement 措施；安排；协定 L9)&9 /f  
arrears 欠款  Z.JTq~`I  
arrears of pay 欠付薪酬 fh<G&E8 p  
arrears of revenue 逾期未收税款；逾期未收的帐项 k({8C`&tK/  
articles of association 组织章程；组织细则；组织章程细则 wv-8\)oA  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 V|7CYkB8  
ascertainment of profit 确定利润 hBu=40K  
"Asia Clear" “亚洲结算系统”