[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 ?5 +=  
allotment notice 股份配售通知；配股通知 X"[c[YT!%[  
allotment of shares 股份分配 un..UU4  
allowable 可获宽免；免税的 eR;cl$  
allowable business loss 可扣除的营业亏损 fwOvlD&e  
allowable expenses 可扣税的支出 /r]IY.   
allowance 免税额；津贴；备抵；准备金 ft $/-;  
allowance for debts 债项的免税额 ^(a%B  
allowance for depreciation by wear and tear 耗损折旧免税额 3UBG?%!$f  
allowance for funeral expenses 殡殓费的免税额 ;up89a
-,9  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 )TP7gLv=b  
allowance for repairs and outgoings 修葺及支出方面的免税额 a|66[  
allowance to debtor 给债务人的津贴 #Ok*Or  
alteration of capital 资本更改 ^Dd$8$?[  
alternate trustee 候补受托人 s K s D  
amalgamation 合并 [S*bN!t  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 QPdhesr
d-  
ambit of charges 征税范围；收费范围 :;]6\/ky  
amended valuation 经修订的估值 J;G+6C$:  
American Commodities Exchange 美国商品交易所 #,$d!l @  
American Express Bank Limited 美国运通银行 WzZb-F  
American Stock Exchange 美国证券交易所 D[9eu>"'9M  
amortization 摊销 p+A#t~K  
amount due from banks 存放银行同业的款项 $0{c=r9  
amount due from banks abroad 存放海外银行同业的款项 bl:.D~@  
amount due from holding companies 控股公司欠款 e>MC 3D`5  
amount due from local banks 存放本港银行同业的款项 1'Kn:I  
amount due to banks 银行同业的存款 V~ZAs+(2Z  
amount due to banks abroad 海外银行同业的存款 up`!r;5-  
amount due to holding companies 控股公司存款 Rsqb<+7  
amount due to local banks 本港银行同业的存款 }cMb0`oA  
amount due to outport banks 外埠银行同业的存款 Uln[UK  
amount for note issue 发行纸币的款额 `|Tr"xavf  
amount of bond 担保契据的款额 6x6PP}IX  
amount of consideration 代价款额 NCd_h<}|6F  
amount of contribution 供款数额 >H?8?a D  
amount of indebtedness 负债款额 aQw?r  
amount of principal of the loan 贷款本金额 n|3ENN  
amount of rates chargeable 应征差饷数额 |WlWZ8]  
amount of share capital 股本额 nIKh<ws4z  
amount of sums assured 承保款额 e=TB/W_  
amount of variation 变动幅度 3fM~
R+p  
amount of vote 拨款数额 c`AtKs)u  
amount payable 应付款额 X >C*(/a  
amount receivable 应收款额 $^
}?98m  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 b`fPP{mG  
analysis 分析 a\aJw[d{  
ancillary risk 附属风险 1Y\g{A"  
annual account 周年帐目；周年帐目报表；年度决算；年结 2
7G6C`}  
annual accounting date 年结日期 wjQu3 ,Cj  
annual allowance 每年免税额；年积金；年度津贴；年津 '$;S?6$eW  
annual balance 年度余额 "{j4?3f)  
annual disposable income 每年可动用收入 D
NC2]kS<  
annual estimates 周年预算 Tf<1Z{9  
annual fee 年费 Hq3"OMGq  
annual general meeting 周年大会 Z$~Wr3/  
annual growth rate 年增率；每年增长率 oaM $<  
annual long-term supplement 长期个案每年补助金 tJ i#bg%  
annual pensionable emolument 可供计算退休金的年薪 V8 }yK$4b  
annual report 年报 xP "7B9B  
Annual Report on the Consumer Price Index 《消费物价指数年报》 8|OsVIe%  
annual return 周年报表；周年申报表；每年报税表格 5iwJdm  
Annual Return Rules 《周年报表规则》 w:#yu  
annual review of consumer prices 每年消费物价回顾 ^#9 &Rk!t  
annual roll-forward basis 逐年延展方式 \f5$L`  
annual salary 年薪 ZM`6zS!  
annual statement 年度报表；年度决算表 D({%FQ"  
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 @GK0j" _  
annuitant 年金受益人 CMI%jyiX
 
annuity 年金 NVAt-u0LB  
annuity contract 年金合约 s(o{SC'tt  
annuity on human life 人寿年金 4U*J{''L  
antecedent debt 先前的债项 Xk8+m>   
ante-dated cheque 倒填日期支票 Oca_1dlx  
anticipated expenditure 预期开支 =rM T1  
anticipated net profit 预期纯利 D4$;jz,,  
anticipated revenue 预期收入 ]<V[H  
anti-inflation measure 反通货膨胀措施 K?8{y
 
anti-inflationary stance 反通货膨胀立场  pQKR  
apparent deficit 表面赤字 6*J`2U9Q  
apparent financial solvency 表面偿债能力 QX1QYwcmG  
apparent partner 表面合伙人 \!Cix}}1  
application for personal assessment 个人入息课税申请书 NTkGLD1e.  
application of fund 资金应用 vd6Y'Zk|F6  
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 *$1M=$  
appointed actuary 委任精算师 ) wtVFG  
appointed auditor 委任核数师；委任审计师 3Un q 9  
appointed trustee 委任的受托人 M_<O'Ii3  
appointer 委任人 .
DiH)  
apportioned pro rata 按比例分摊 XCc/\  
apportionment 分配；分摊 dbQUW#<Q  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 R @N I  
apportionment formula 分摊方程式 Ne!F p  
apportionment of estate duty 遗产税的分摊 F[BJhN*]a  
appraisal 估价；评估 }OZp[V  
appreciable growth 可观增长 -!f)P=S  
appreciable impact 显着影响 X
`JWYb4  
appreciable increase 可观增长 UE3(L ^  
appreciation 增值；升值 `z=U-v'H)D  
appreciation against other currencies 相对其他货币升值 z-$bce9*  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ^1^k<  
appreciation tax 增值税 /Uth#s:  
appropriation 拨款；拨用；拨付 T[]2]K[&B  
appropriation account 拨款帐目 ,K'>s<}
 
Appropriation Bill 拨款法案 #9M6 q  
appropriation-in-aid system 补助拨款办法 0*^ J;QGE  
approved assets 核准资产 C8 9c2  
approved basket stock 认可一篮子证券 V3DXoRE-8i  
approved budget 核准预算 
(L}  
approved charitable donation 认可慈善捐款 2
#:/C:  
approved charitable institution 认可慈善机构 Dvbrpn!sk  
approved currency 核准货币；认可货币 m7}PJ^*b  
approved estimates 核准预算 e=ZwhRP  
approved estimates of expenditure 核准开支预算 5G"LuA  
approved overseas insurer 核准海外保险人 a$H*C(wL  
approved overseas trust company 核准海外信托公司 Z M_ 6A1  
approved pooled investment fund 核准汇集投资基金 &.J8O+  
approved provident fund scheme 认可公积金计划 VrLU07"0n  
approved provision 核准拨款 K=T]@ix$  
approved redeemable share 核准可赎回股份 d*Q:[RUf,  
approved regional stock 认可地区性证券 >oSNKE  
approved retirement scheme 认可退休金计划 golr,+LSo  
approved subordinated loan 核准附属贷款 +EK(r@eV  
arbitrage 套戥；套汇；套利 q/w<>u  
arbitrageur 套戥者；套汇者 erTb9`N4  
arbitrary amount 临时款项 GO0Spf_Gh  
arrangement 措施；安排；协定 ^PA[fL"  
arrears 欠款 ,S[,F0"%  
arrears of pay 欠付薪酬 WwG +Xa  
arrears of revenue 逾期未收税款；逾期未收的帐项 pie<jZt  
articles of association 组织章程；组织细则；组织章程细则 DY1?37h  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 o (fZZ`6Y  
ascertainment of profit 确定利润 Hbwjs?Vq?]  
"Asia Clear" “亚洲结算系统”