[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 M,bcT
a8  
allotment notice 股份配售通知；配股通知 %YI!{  
allotment of shares 股份分配 ]d,#PF  
allowable 可获宽免；免税的 gYfOa`k  
allowable business loss 可扣除的营业亏损 zl["}I(*n  
allowable expenses 可扣税的支出 30L/-+r1  
allowance 免税额；津贴；备抵；准备金 " { Nw K  
allowance for debts 债项的免税额 wm/>_  
allowance for depreciation by wear and tear 耗损折旧免税额 <F+9#-  
allowance for funeral expenses 殡殓费的免税额
*uMtl'  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 lK #~lC  
allowance for repairs and outgoings 修葺及支出方面的免税额 I}1<epd ,  
allowance to debtor 给债务人的津贴 *mfPq"/  
alteration of capital 资本更改 szD BfGd%j  
alternate trustee 候补受托人 4mF=A$Q_/  
amalgamation 合并 {;?bC'  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
StM)lVeF  
ambit of charges 征税范围；收费范围 (JeRJ4  
amended valuation 经修订的估值 q'<K$4_,%  
American Commodities Exchange 美国商品交易所 +ZeK,Y+Xy  
American Express Bank Limited 美国运通银行 `pYL/[5  
American Stock Exchange 美国证券交易所 %{^kmlO  
amortization 摊销 q|.K&@_'K  
amount due from banks 存放银行同业的款项 gj1l9>f>]a  
amount due from banks abroad 存放海外银行同业的款项 u
3_AZ2-;  
amount due from holding companies 控股公司欠款 KS(Ms*k;'  
amount due from local banks 存放本港银行同业的款项 ,ikn%l#cm  
amount due to banks 银行同业的存款 Xc7Qu?}  
amount due to banks abroad 海外银行同业的存款 Pna2IB+  
amount due to holding companies 控股公司存款 Lcy>!3q3~  
amount due to local banks 本港银行同业的存款 R86:1  
amount due to outport banks 外埠银行同业的存款 wq`\p['Q,  
amount for note issue 发行纸币的款额 Op:7Ed T#  
amount of bond 担保契据的款额 LQ=Fck~[r  
amount of consideration 代价款额 &?B\(?*  
amount of contribution 供款数额 PVUNi: h  
amount of indebtedness 负债款额 h_ J|uu  
amount of principal of the loan 贷款本金额 8rgNG7d  
amount of rates chargeable 应征差饷数额 ^t
KJ}}  
amount of share capital 股本额 Y%]&h#F  
amount of sums assured 承保款额 [bJAh ` I  
amount of variation 变动幅度 i C\t@BVS  
amount of vote 拨款数额 ?kM53zbT#  
amount payable 应付款额 MA5BTq<&  
amount receivable 应收款额 +G>
;NiP
_  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 v0S7 ]?_  
analysis 分析 _K|513I  
ancillary risk 附属风险 a+{95"4  
annual account 周年帐目；周年帐目报表；年度决算；年结 ppo\cy;  
annual accounting date 年结日期 RBM4_L  
annual allowance 每年免税额；年积金；年度津贴；年津 U2VnACCUZs  
annual balance 年度余额 E[E[Za^Y  
annual disposable income 每年可动用收入 F6\r"63  
annual estimates 周年预算 "M5&&\uT  
annual fee 年费 5T;,wQ<  
annual general meeting 周年大会 Cn(0ID+3f  
annual growth rate 年增率；每年增长率 B~2\v%J  
annual long-term supplement 长期个案每年补助金 ;yK:.Vg  
annual pensionable emolument 可供计算退休金的年薪 ;R.l?Bg  
annual report 年报 )t$|'c}  
Annual Report on the Consumer Price Index 《消费物价指数年报》 3RTraF  
annual return 周年报表；周年申报表；每年报税表格 _fQBXG2  
Annual Return Rules 《周年报表规则》 :ift{XR'  
annual review of consumer prices 每年消费物价回顾 &`4v,l^Zi6  
annual roll-forward basis 逐年延展方式 "Hw%@  
annual salary 年薪 $N1UEvC%Q  
annual statement 年度报表；年度决算表 u6(>?r-  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 _K"X  
annuitant 年金受益人 gKGM|0u|r  
annuity 年金 xlWT
Hn!j  
annuity contract 年金合约 z!6:Dt6^  
annuity on human life 人寿年金 O;*.dR  
antecedent debt 先前的债项 I7nZ9n|KU  
ante-dated cheque 倒填日期支票 Q.G6y,KR  
anticipated expenditure 预期开支 &D 4Ci_6k  
anticipated net profit 预期纯利 ,:QDl  
anticipated revenue 预期收入 Qv @Z#  
anti-inflation measure 反通货膨胀措施 lfp'D+#p{  
anti-inflationary stance 反通货膨胀立场 x=(cQmQ  
apparent deficit 表面赤字 &u/T,jy`  
apparent financial solvency 表面偿债能力 [1*3 kt*h  
apparent partner 表面合伙人 *@,>R6)jI  
application for personal assessment 个人入息课税申请书 D>Qc/+  
application of fund 资金应用 X%b.] A  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 V+kU^mI  
appointed actuary 委任精算师 ard<T}|N  
appointed auditor 委任核数师；委任审计师 9}2E+  
appointed trustee 委任的受托人 *0`oFTJ  
appointer 委任人 cSSrMYX2  
apportioned pro rata 按比例分摊 ,,>b=r_r&  
apportionment 分配；分摊 IL]VY1'#  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 p}'uCT ga  
apportionment formula 分摊方程式 ?#LbhO*   
apportionment of estate duty 遗产税的分摊 z@0*QZ.y1  
appraisal 估价；评估 v*7lJNN.  
appreciable growth 可观增长 bLysUj5[5  
appreciable impact 显着影响 (fjAsbT  
appreciable increase 可观增长 Bld$<uU  
appreciation 增值；升值 zU9G:jH  
appreciation against other currencies 相对其他货币升值 bvMa|;f1  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 # N.(ZP  
appreciation tax 增值税 >" Z^8J  
appropriation 拨款；拨用；拨付 .hxcx>%  
appropriation account 拨款帐目 ]jz%])SzH  
Appropriation Bill 拨款法案 Ppzd.=E  
appropriation-in-aid system 补助拨款办法 ^c{,QS{  
approved assets 核准资产 ;_lEu" -  
approved basket stock 认可一篮子证券 qi\!<clv  
approved budget 核准预算 jyt#C7mj-A  
approved charitable donation 认可慈善捐款 })R8VJ&C/  
approved charitable institution 认可慈善机构 ;$y(Tvd;  
approved currency 核准货币；认可货币 0pS|t/h0  
approved estimates 核准预算 c2z%|\q  
approved estimates of expenditure 核准开支预算 v^h \E+@  
approved overseas insurer 核准海外保险人 KGcl o-,  
approved overseas trust company 核准海外信托公司 0omg%1vt<A  
approved pooled investment fund 核准汇集投资基金 PL#
8~e;'  
approved provident fund scheme 认可公积金计划 XK (y ?Y1  
approved provision 核准拨款 ,f4mFL0~N  
approved redeemable share 核准可赎回股份 %7PprN0>  
approved regional stock 认可地区性证券 ;u'mSJI'  
approved retirement scheme 认可退休金计划 -k p~pe*T  
approved subordinated loan 核准附属贷款 s9<fPv0w  
arbitrage 套戥；套汇；套利 Ne<"o]_M  
arbitrageur 套戥者；套汇者 V6,D ~7  
arbitrary amount 临时款项 Ok+zUA[Wu  
arrangement 措施；安排；协定 @83h/Wcxd  
arrears 欠款 a<%WFix  
arrears of pay 欠付薪酬 ]Ph~-O  
arrears of revenue 逾期未收税款；逾期未收的帐项 _,i]ra{%  
articles of association 组织章程；组织细则；组织章程细则 5O Ob(  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 &t+  
ascertainment of profit 确定利润 Ek+L"7  
"Asia Clear" “亚洲结算系统”