[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 XXh6^@H=  
allotment notice 股份配售通知；配股通知 P9S2?Q  
allotment of shares 股份分配 ^qC;Nh4F  
allowable 可获宽免；免税的 *bxzCI7b  
allowable business loss 可扣除的营业亏损 M4d47<'*~  
allowable expenses 可扣税的支出 fPrLM'  
allowance 免税额；津贴；备抵；准备金 r YF #^  
allowance for debts 债项的免税额 JXw^/Y$  
allowance for depreciation by wear and tear 耗损折旧免税额 <ERB.d!  
allowance for funeral expenses 殡殓费的免税额 eYC^4g%l(  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 zLF?P3^  
allowance for repairs and outgoings 修葺及支出方面的免税额 P)uDLFp]  
allowance to debtor 给债务人的津贴 ^1wA:?uN}  
alteration of capital 资本更改 2CzaL,je[  
alternate trustee 候补受托人 ~u.T-0F  
amalgamation 合并 1Jj Y!  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 jZ% TJ0(H  
ambit of charges 征税范围；收费范围 ;r6jx"i  
amended valuation 经修订的估值 wQ%mN[  
American Commodities Exchange 美国商品交易所 B}eA\O4}I  
American Express Bank Limited 美国运通银行 z.6$W^  
American Stock Exchange 美国证券交易所 e4G4GZH8  
amortization 摊销 VOr1  
amount due from banks 存放银行同业的款项 j+^
oz'q  
amount due from banks abroad 存放海外银行同业的款项 8kbY+W%n  
amount due from holding companies 控股公司欠款 ^+ wD43  
amount due from local banks 存放本港银行同业的款项 [y0O{,lI  
amount due to banks 银行同业的存款 ~l$3uN[g  
amount due to banks abroad 海外银行同业的存款 >OP+^^oZ<  
amount due to holding companies 控股公司存款 ;P;((2_X9  
amount due to local banks 本港银行同业的存款 T2D<UhP  
amount due to outport banks 外埠银行同业的存款 cS.-7  
amount for note issue 发行纸币的款额 c)Ic#<e(  
amount of bond 担保契据的款额 |TE}`?y[g  
amount of consideration 代价款额 &*s0\ 8  
amount of contribution 供款数额 ?X-)J=XG  
amount of indebtedness 负债款额 0[F:'_  
amount of principal of the loan 贷款本金额 /1 RAAa  
amount of rates chargeable 应征差饷数额 1RKW2RCaW_  
amount of share capital 股本额 ~Aq5XI%i  
amount of sums assured 承保款额 k"N(o(  
amount of variation 变动幅度 ||zb6|7I4  
amount of vote 拨款数额 Q.Aw2  
amount payable 应付款额 0I{
gJSK.,  
amount receivable 应收款额 'SYo_!  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 vfNAs>Xg"  
analysis 分析 }@+NN ?P  
ancillary risk 附属风险 QaGlR`Y  
annual account 周年帐目；周年帐目报表；年度决算；年结 CdUAy|!`R  
annual accounting date 年结日期 \j2;4O?`  
annual allowance 每年免税额；年积金；年度津贴；年津 O}[PJfvBHo  
annual balance 年度余额 QW_agm  
annual disposable income 每年可动用收入 {ls+dx/  
annual estimates 周年预算 63!rU B!  
annual fee 年费 m'-|{c  
annual general meeting 周年大会 dDDGM:]  
annual growth rate 年增率；每年增长率 CAT.4GM  
annual long-term supplement 长期个案每年补助金 >23-  
annual pensionable emolument 可供计算退休金的年薪 XM<KF&pVB  
annual report 年报 v_S4hz6w\  
Annual Report on the Consumer Price Index 《消费物价指数年报》 za'6Y*CGgX  
annual return 周年报表；周年申报表；每年报税表格 j$da8] !  
Annual Return Rules 《周年报表规则》 E1&b#TE6O  
annual review of consumer prices 每年消费物价回顾 rtQHWRUn  
annual roll-forward basis 逐年延展方式 IZ3{>NV  
annual salary 年薪 0Y
]0!}  
annual statement 年度报表；年度决算表 L&-hXGx=7  
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 WhBpv(q}.  
annuitant 年金受益人 Cv)/7vyB8  
annuity 年金 \tyg(srw0  
annuity contract 年金合约 q@hp.(V  
annuity on human life 人寿年金 <e%F^#y_
 
antecedent debt 先前的债项 jxgj,h"}9`  
ante-dated cheque 倒填日期支票 ?4G|+yby  
anticipated expenditure 预期开支 {m8+Wju}  
anticipated net profit 预期纯利 65,(4Udz!  
anticipated revenue 预期收入 < P%}|@  
anti-inflation measure 反通货膨胀措施 uE=$p)  
anti-inflationary stance 反通货膨胀立场 nH !3(X*  
apparent deficit 表面赤字 Y`6rEA0  
apparent financial solvency 表面偿债能力 7{oe ->r  
apparent partner 表面合伙人 E^hHH?w+  
application for personal assessment 个人入息课税申请书 mqfO4"lt  
application of fund 资金应用 r,(et  
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
Ovw[b2ii  
appointed actuary 委任精算师 CY?G*nS?iK  
appointed auditor 委任核数师；委任审计师 "tS'b+SJ-S  
appointed trustee 委任的受托人 W2-=U@  
appointer 委任人 Xl |1YX1&m  
apportioned pro rata 按比例分摊 .r+hERcB  
apportionment 分配；分摊 uqyB5V0gh  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 f DgD@YCD  
apportionment formula 分摊方程式  6qo^2  
apportionment of estate duty 遗产税的分摊 3}1ss
U"T  
appraisal 估价；评估 w'7R4  
appreciable growth 可观增长 fR-C0"c  
appreciable impact 显着影响 ,}D}oo*  
appreciable increase 可观增长 E{Pgf8
 
appreciation 增值；升值 nL]^$J$  
appreciation against other currencies 相对其他货币升值 \nrP$  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 O(H1P[  
appreciation tax 增值税 0 2JL*  
appropriation 拨款；拨用；拨付 /DS?}I.*]  
appropriation account 拨款帐目 w-N1.^  
Appropriation Bill 拨款法案
;P?q2jI  
appropriation-in-aid system 补助拨款办法 o=fgin/E\  
approved assets 核准资产
VY 1vXM3y  
approved basket stock 认可一篮子证券 FdOFE.l  
approved budget 核准预算 ]"fsW 9s  
approved charitable donation 认可慈善捐款 24\gb v<  
approved charitable institution 认可慈善机构 J#3{S]*v_  
approved currency 核准货币；认可货币 @nV5.r0W}B  
approved estimates 核准预算 o5Rz%k#h  
approved estimates of expenditure 核准开支预算 ekf$ dgoR  
approved overseas insurer 核准海外保险人 f%qt)Ick  
approved overseas trust company 核准海外信托公司 6\dX
 
approved pooled investment fund 核准汇集投资基金 MN;/*t  
approved provident fund scheme 认可公积金计划 y@ek=fT%4  
approved provision 核准拨款 %NHYW\sKX  
approved redeemable share 核准可赎回股份 ~KIDv;HSb[  
approved regional stock 认可地区性证券 r@)A k  
approved retirement scheme 认可退休金计划 = Rc"^oS  
approved subordinated loan 核准附属贷款 D>T],3U(H  
arbitrage 套戥；套汇；套利 ,35&G"JK5  
arbitrageur 套戥者；套汇者 _EYB 8e  
arbitrary amount 临时款项 #'o7x'n^  
arrangement 措施；安排；协定 *ftC_v@p5  
arrears 欠款 O
jnJV  
arrears of pay 欠付薪酬 mU{4g`Iw  
arrears of revenue 逾期未收税款；逾期未收的帐项 !DjT<dxf  
articles of association 组织章程；组织细则；组织章程细则 cHvF*A  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 u"VS* hSH  
ascertainment of profit 确定利润 h#f&|*Q5m  
"Asia Clear" “亚洲结算系统”