[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 j JIP $  
allotment notice 股份配售通知；配股通知 OKh0m_ )7  
allotment of shares 股份分配 *;@wPT  
allowable 可获宽免；免税的 (tYZq 86`  
allowable business loss 可扣除的营业亏损 nF'YG+;|@  
allowable expenses 可扣税的支出 m\qeYI6,Z  
allowance 免税额；津贴；备抵；准备金 B>nj{W<o  
allowance for debts 债项的免税额 t,r]22I,`  
allowance for depreciation by wear and tear 耗损折旧免税额 D^4nT,&8  
allowance for funeral expenses 殡殓费的免税额 ) ( YNNu  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 j{lurb)y  
allowance for repairs and outgoings 修葺及支出方面的免税额 bk d`7(r  
allowance to debtor 给债务人的津贴 E!ndXz 59  
alteration of capital 资本更改 v \i"-KH  
alternate trustee 候补受托人 JaUzu3*=  
amalgamation 合并 '4uu@?!dVk  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 p{5m5x  
ambit of charges 征税范围；收费范围 QdgJNT<=H,  
amended valuation 经修订的估值 %>$<s<y  
American Commodities Exchange 美国商品交易所 Dnd; N/9  
American Express Bank Limited 美国运通银行 <yipy[D  
American Stock Exchange 美国证券交易所 RiQ]AsTtl  
amortization 摊销 42
]7N3:'  
amount due from banks 存放银行同业的款项 P7F"#R0QB  
amount due from banks abroad 存放海外银行同业的款项 }@q/.Ct! x  
amount due from holding companies 控股公司欠款 e' M&Eh  
amount due from local banks 存放本港银行同业的款项 BP9#}{kE  
amount due to banks 银行同业的存款  U${W3Ra  
amount due to banks abroad 海外银行同业的存款 aqEZhMy  
amount due to holding companies 控股公司存款 F6}RPk\=i  
amount due to local banks 本港银行同业的存款 "jAd.x?X7e  
amount due to outport banks 外埠银行同业的存款 To(I<W|{  
amount for note issue 发行纸币的款额 !hq2AY&H)  
amount of bond 担保契据的款额 ['o ueOg  
amount of consideration 代价款额 N[@H107`  
amount of contribution 供款数额 k7iko{5D  
amount of indebtedness 负债款额 $6Q^ur:  
amount of principal of the loan 贷款本金额 o,WjM[e  
amount of rates chargeable 应征差饷数额 I]C
Y>'  
amount of share capital 股本额 }O*`I(  
amount of sums assured 承保款额 qS\#MMsTd  
amount of variation 变动幅度 CFh9@
Nx  
amount of vote 拨款数额 _;03R{e*  
amount payable 应付款额 GCJ[xn(_  
amount receivable 应收款额 ;(?tlFc  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 /:F^*
]  
analysis 分析 ?Ujg.xo\   
ancillary risk 附属风险 xoo,}EY  
annual account 周年帐目；周年帐目报表；年度决算；年结 G{!er:Vwdh  
annual accounting date 年结日期 K#+?oFo:  
annual allowance 每年免税额；年积金；年度津贴；年津 5Rl\& G\  
annual balance 年度余额 _nqnO8^IG4  
annual disposable income 每年可动用收入 v\,N"X(,  
annual estimates 周年预算 CIIjZ)T  
annual fee 年费 YHEn{ z7  
annual general meeting 周年大会 U|3!ixk>>w  
annual growth rate 年增率；每年增长率 Fs~(>w@  
annual long-term supplement 长期个案每年补助金
,*iA38d.!  
annual pensionable emolument 可供计算退休金的年薪 ] "_c-=  
annual report 年报 }R}+8  
Annual Report on the Consumer Price Index 《消费物价指数年报》 %[$HX'Y  
annual return 周年报表；周年申报表；每年报税表格 ^+76^*0  
Annual Return Rules 《周年报表规则》 !vnC-&G  
annual review of consumer prices 每年消费物价回顾 %C_tBNE<  
annual roll-forward basis 逐年延展方式 a6LL]_&g  
annual salary 年薪 \o!3TK"N  
annual statement 年度报表；年度决算表 AI2XNSV@Yl  
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 X8*g#lO?  
annuitant 年金受益人 J.yM@wPS>  
annuity 年金 cp@Fj"  
annuity contract 年金合约 8Nzn%0(Q  
annuity on human life 人寿年金 < (KCiM=E$  
antecedent debt 先前的债项 g.&B8e  
ante-dated cheque 倒填日期支票 |H t5a.  
anticipated expenditure 预期开支 kumV|$Y?kA  
anticipated net profit 预期纯利 *Y(59J2  
anticipated revenue 预期收入 J|BElBY  
anti-inflation measure 反通货膨胀措施 K[y")ooE<j  
anti-inflationary stance 反通货膨胀立场 B!/kC)bF:  
apparent deficit 表面赤字 Hi09?AX  
apparent financial solvency 表面偿债能力 57 q=  
apparent partner 表面合伙人 t.ulG *  
application for personal assessment 个人入息课税申请书 8
QTry%  
application of fund 资金应用 6X @z(EEL  
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 zufphS|  
appointed actuary 委任精算师 sYS 8]JU  
appointed auditor 委任核数师；委任审计师 2G~{x7/[@  
appointed trustee 委任的受托人 D;!sH?J@+  
appointer 委任人 I:jI ChT  
apportioned pro rata 按比例分摊 c6[m'cy  
apportionment 分配；分摊 XN<!.RCw  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 s
a8O<Ab  
apportionment formula 分摊方程式 Leb Kzqe  
apportionment of estate duty 遗产税的分摊 z}Cjk6z@  
appraisal 估价；评估 9:{<:1?  
appreciable growth 可观增长 9Rk(q4.OP  
appreciable impact 显着影响 X )!XR/?  
appreciable increase 可观增长 :i!fPNn  
appreciation 增值；升值 9&* 7+!  
appreciation against other currencies 相对其他货币升值 S
l8+A+  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 Z)| ~  
appreciation tax 增值税 rT`sY  
appropriation 拨款；拨用；拨付 QG*hQh  
appropriation account 拨款帐目 o:#jvi84F  
Appropriation Bill 拨款法案 b;VI
R,2  
appropriation-in-aid system 补助拨款办法  9Vm aB  
approved assets 核准资产 wG)e8,#  
approved basket stock 认可一篮子证券 O H>.N"IG  
approved budget 核准预算 w
<B S  
approved charitable donation 认可慈善捐款 >3/mV<g f  
approved charitable institution 认可慈善机构  b*Qd9  
approved currency 核准货币；认可货币 QT+kCN  
approved estimates 核准预算 qA '^b ~  
approved estimates of expenditure 核准开支预算 }p?,J8=-  
approved overseas insurer 核准海外保险人 M1eh4IVE?  
approved overseas trust company 核准海外信托公司 ^Z)7Z% O  
approved pooled investment fund 核准汇集投资基金 n =-vOa%  
approved provident fund scheme 认可公积金计划 >l 0aME@-0  
approved provision 核准拨款 _-vlN  
approved redeemable share 核准可赎回股份 DPf].i#  
approved regional stock 认可地区性证券 1vq2`lWpx  
approved retirement scheme 认可退休金计划 Ou1kSG|kM  
approved subordinated loan 核准附属贷款 WuE]pm]c  
arbitrage 套戥；套汇；套利 uM$b/3%s  
arbitrageur 套戥者；套汇者 "1gIR^S%9  
arbitrary amount 临时款项 gba1R  
arrangement 措施；安排；协定 +}m`$B}mJ  
arrears 欠款 fL|9/sojz  
arrears of pay 欠付薪酬 F2zo !a8  
arrears of revenue 逾期未收税款；逾期未收的帐项 6|p8_[ e`  
articles of association 组织章程；组织细则；组织章程细则 Zw)=Y.y!  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 cy@oAoBq  
ascertainment of profit 确定利润 QyA^9@iVs  
"Asia Clear" “亚洲结算系统”