[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 [`{Z}q&  
allotment notice 股份配售通知；配股通知 eqP&8^HP  
allotment of shares 股份分配 aGJC1x  
allowable 可获宽免；免税的 @ zs'Y8  
allowable business loss 可扣除的营业亏损 /2UH=Q!x4E  
allowable expenses 可扣税的支出 [s"O mA y4  
allowance 免税额；津贴；备抵；准备金 jNLw=  
allowance for debts 债项的免税额 NLUT#!Gr  
allowance for depreciation by wear and tear 耗损折旧免税额 6|aKL[%6  
allowance for funeral expenses 殡殓费的免税额 i`QKH  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 MHh~vy'HB5  
allowance for repairs and outgoings 修葺及支出方面的免税额 
jT8#C=a7  
allowance to debtor 给债务人的津贴 i=i(%yQ%  
alteration of capital 资本更改 _d"b;4l  
alternate trustee 候补受托人 KN S.Nw7  
amalgamation 合并 $nb[G$  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 bu:S:`  
ambit of charges 征税范围；收费范围 q*F{/N**  
amended valuation 经修订的估值 HG+%HUO$  
American Commodities Exchange 美国商品交易所 =+U `-J}g  
American Express Bank Limited 美国运通银行 1
2;8o<~  
American Stock Exchange 美国证券交易所 M,/mE~  
amortization 摊销 O\E
/. B  
amount due from banks 存放银行同业的款项 iz8Bf;  
amount due from banks abroad 存放海外银行同业的款项 P OdUV  
amount due from holding companies 控股公司欠款 u+'tfFds&  
amount due from local banks 存放本港银行同业的款项 e?7&M  
amount due to banks 银行同业的存款 5jd,{<  
amount due to banks abroad 海外银行同业的存款 R_sr?V|"  
amount due to holding companies 控股公司存款 nQ q=7Gu  
amount due to local banks 本港银行同业的存款 A6:es_  
amount due to outport banks 外埠银行同业的存款 JHz [7  
amount for note issue 发行纸币的款额 ^W c@oa`  
amount of bond 担保契据的款额 ebT:/wu,2  
amount of consideration 代价款额 5Yl<h)1  
amount of contribution 供款数额 oASY7k_3  
amount of indebtedness 负债款额 9[G[$c  
amount of principal of the loan 贷款本金额 Z @^9PQG$  
amount of rates chargeable 应征差饷数额 BRlT7grgq  
amount of share capital 股本额 m=}B,']O  
amount of sums assured 承保款额 {B[=?6tQ  
amount of variation 变动幅度 JBJhG<J  
amount of vote 拨款数额 +)y^'Qs  
amount payable 应付款额 rW+ =
,L  
amount receivable 应收款额 BReJ!|{m}  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 @xbQYe%J  
analysis 分析 vH#huZA?7  
ancillary risk 附属风险 }oL'8-y  
annual account 周年帐目；周年帐目报表；年度决算；年结 J@4Bf  
annual accounting date 年结日期 #a<Gxj  
annual allowance 每年免税额；年积金；年度津贴；年津 |QU <e  
annual balance 年度余额 <)u`~$n2  
annual disposable income 每年可动用收入 _tBTE%sO  
annual estimates 周年预算 xn5l0'2
 
annual fee 年费 +n#V[~~8AI  
annual general meeting 周年大会 _~piZmkG$  
annual growth rate 年增率；每年增长率 G*-b}f
 
annual long-term supplement 长期个案每年补助金 |962G1.  
annual pensionable emolument 可供计算退休金的年薪 Wzw7tLY._  
annual report 年报 p4'G$]#  
Annual Report on the Consumer Price Index 《消费物价指数年报》 *QLI3B9V  
annual return 周年报表；周年申报表；每年报税表格 '=Rs/EDME  
Annual Return Rules 《周年报表规则》 .Yf:[`Q6g  
annual review of consumer prices 每年消费物价回顾 ?)u@Rf9>  
annual roll-forward basis 逐年延展方式 .ox8*OO<  
annual salary 年薪 4"(<X  
annual statement 年度报表；年度决算表 m06ALD_  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 +R |z{M)*  
annuitant 年金受益人 vJ'2@f$  
annuity 年金 kP-3"ACG  
annuity contract 年金合约 rNB_
W.
 
annuity on human life 人寿年金 M+w=O!dq  
antecedent debt 先前的债项 ',:*f8Jk  
ante-dated cheque 倒填日期支票 E;+O($bA  
anticipated expenditure 预期开支 ]=>F.GE  
anticipated net profit 预期纯利 dHv68*^\'  
anticipated revenue 预期收入 hJZV}a|  
anti-inflation measure 反通货膨胀措施 C!fMW+C@  
anti-inflationary stance 反通货膨胀立场 Ib+Y~ XYR  
apparent deficit 表面赤字 R'C2o]  
apparent financial solvency 表面偿债能力 wM2*#  
apparent partner 表面合伙人 wS%Q<uK  
application for personal assessment 个人入息课税申请书 X4 A<[&F/  
application of fund 资金应用 ,M^P!  
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 Mz~M3$$9n  
appointed actuary 委任精算师
#6+@M  
appointed auditor 委任核数师；委任审计师 hFH*B~*:#  
appointed trustee 委任的受托人 %k'!Iq+  
appointer 委任人 v 8$>rwB  
apportioned pro rata 按比例分摊 =y0C 1LD+  
apportionment 分配；分摊 O"F_*  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 i*#-I3  
apportionment formula 分摊方程式 ?XA
2&  
apportionment of estate duty 遗产税的分摊 qI~xlW  
appraisal 估价；评估 0V'nK V"|  
appreciable growth 可观增长 PfC!lI BU  
appreciable impact 显着影响 0@H|n^Md#  
appreciable increase 可观增长 L#+q]j+  
appreciation 增值；升值 my4giC2a  
appreciation against other currencies 相对其他货币升值 yIDD@j=l  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 YKO){f5  
appreciation tax 增值税 fjs [f'L  
appropriation 拨款；拨用；拨付 r[lF<2&*R  
appropriation account 拨款帐目 9983aFam  
Appropriation Bill 拨款法案 y0'R
mk,  
appropriation-in-aid system 补助拨款办法 e^<#53!  
approved assets 核准资产 A-T]9f9  
approved basket stock 认可一篮子证券 4KH45|;3  
approved budget 核准预算 li0i"  
approved charitable donation 认可慈善捐款 lzYnw)Pv  
approved charitable institution 认可慈善机构 IHJ=i-
 
approved currency 核准货币；认可货币 fO0XA"=  
approved estimates 核准预算 /+\uqF8F  
approved estimates of expenditure 核准开支预算 YwZ Z{+n  
approved overseas insurer 核准海外保险人 =gJb^ Gx(w  
approved overseas trust company 核准海外信托公司 2\7`/,U6  
approved pooled investment fund 核准汇集投资基金 W!?7D0q  
approved provident fund scheme 认可公积金计划 G-?d3n  
approved provision 核准拨款 ;S57w1PbVA  
approved redeemable share 核准可赎回股份 mo[Zb0>  
approved regional stock 认可地区性证券 \Dd-
Xn_b  
approved retirement scheme 认可退休金计划 QrYpZZ;  
approved subordinated loan 核准附属贷款 ,]+z)   
arbitrage 套戥；套汇；套利 LAd\ Tvms  
arbitrageur 套戥者；套汇者 Z(Bp 0a  
arbitrary amount 临时款项 +;#Y]xy:  
arrangement 措施；安排；协定 b#K:_ac5
 
arrears 欠款 ; =X P&  
arrears of pay 欠付薪酬 K)\M5id]  
arrears of revenue 逾期未收税款；逾期未收的帐项 Fl1;;F  
articles of association 组织章程；组织细则；组织章程细则 $ep.-I>  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 l&?}hq^'Dn  
ascertainment of profit 确定利润 /4vG3  
"Asia Clear" “亚洲结算系统”