[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 lGG
1d  
allotment notice 股份配售通知；配股通知 aC3\Hs  
allotment of shares 股份分配 hv*n";V   
allowable 可获宽免；免税的 /G[y 24 Q  
allowable business loss 可扣除的营业亏损 xx;'WL,g  
allowable expenses 可扣税的支出 nIph[Vs-Z  
allowance 免税额；津贴；备抵；准备金 .j88=t0  
allowance for debts 债项的免税额 NL&g/4A[a  
allowance for depreciation by wear and tear 耗损折旧免税额 9][Mw[k>  
allowance for funeral expenses 殡殓费的免税额  aSHZR  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 +6<MK;  
allowance for repairs and outgoings 修葺及支出方面的免税额 3Un/-4uL  
allowance to debtor 给债务人的津贴 Si]Z`_  
alteration of capital 资本更改 N _pJE?  
alternate trustee 候补受托人 (~Zg\(5#  
amalgamation 合并 l$m^{6IYc  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 $6!`  
ambit of charges 征税范围；收费范围 08k1 w,6W  
amended valuation 经修订的估值 O-T/H-J`  
American Commodities Exchange 美国商品交易所 oK5(,8 (4  
American Express Bank Limited 美国运通银行 cIM5;"gLP  
American Stock Exchange 美国证券交易所 ,eUMSg~P.7  
amortization 摊销 mSQ!<1PM  
amount due from banks 存放银行同业的款项 D4#,9?us  
amount due from banks abroad 存放海外银行同业的款项 iXl1S[.l  
amount due from holding companies 控股公司欠款 Ur&: Rr  
amount due from local banks 存放本港银行同业的款项 S"3g 1yU^_  
amount due to banks 银行同业的存款 C c Ni8Wg_  
amount due to banks abroad 海外银行同业的存款 AU'{aC+p  
amount due to holding companies 控股公司存款 G#@<bg3  
amount due to local banks 本港银行同业的存款 '[-H].-!  
amount due to outport banks 外埠银行同业的存款 [c
86b  
amount for note issue 发行纸币的款额 4zf#zJw  
amount of bond 担保契据的款额 gP1$#KgU  
amount of consideration 代价款额 $ @1&G~x  
amount of contribution 供款数额 GUN<ZOYb=  
amount of indebtedness 负债款额 38'H-]8q"  
amount of principal of the loan 贷款本金额 =?*V3e3{  
amount of rates chargeable 应征差饷数额 RuRJjcnY  
amount of share capital 股本额 3
^ Z tIZ  
amount of sums assured 承保款额 ae!_u \$  
amount of variation 变动幅度 Ci*TX  
amount of vote 拨款数额 /=r&9P@Ay<  
amount payable 应付款额 :cC`w
X$  
amount receivable 应收款额 m9e$ZZG$  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 V|a59[y?  
analysis 分析 ;=^WIC+Nr  
ancillary risk 附属风险 UVI=&y]c,p  
annual account 周年帐目；周年帐目报表；年度决算；年结 sg6cq_\  
annual accounting date 年结日期 T >-F~?7Sv  
annual allowance 每年免税额；年积金；年度津贴；年津 D1g1"^~g  
annual balance 年度余额 YYM  
annual disposable income 每年可动用收入 A1'IK.  
annual estimates 周年预算 [6|8Gx:  
annual fee 年费 KPO((G0&  
annual general meeting 周年大会 R,^FJ  
annual growth rate 年增率；每年增长率 +M.|D,wg2  
annual long-term supplement 长期个案每年补助金 3K0J6/mc  
annual pensionable emolument 可供计算退休金的年薪 Xif`gb6`  
annual report 年报 w^p2XlQ<  
Annual Report on the Consumer Price Index 《消费物价指数年报》 Bf* F^  
annual return 周年报表；周年申报表；每年报税表格 1^W Aps  
Annual Return Rules 《周年报表规则》 jcG4h/A  
annual review of consumer prices 每年消费物价回顾 G:
&Q)_  
annual roll-forward basis 逐年延展方式 ?b7vc^E&  
annual salary 年薪 rpXw 8  
annual statement 年度报表；年度决算表 _9gn;F  
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 fsmH];"GD  
annuitant 年金受益人 B"B  
annuity 年金 VI+Y4T@  
annuity contract 年金合约 x NC>m&T  
annuity on human life 人寿年金 vcSS+  
antecedent debt 先前的债项
g,W#3b6>j  
ante-dated cheque 倒填日期支票 e| l?NXRX  
anticipated expenditure 预期开支 4OIN@n*4  
anticipated net profit 预期纯利 x p$0J<2  
anticipated revenue 预期收入 :m~lgb<  
anti-inflation measure 反通货膨胀措施 LaIif_fie^  
anti-inflationary stance 反通货膨胀立场 G?V3lQI1n  
apparent deficit 表面赤字 y\)w#  
apparent financial solvency 表面偿债能力 [{c
8:)ar  
apparent partner 表面合伙人 w'eenIX^^  
application for personal assessment 个人入息课税申请书 9"aTF,'F/  
application of fund 资金应用 bQ4 }no0  
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 JH5])i0  
appointed actuary 委任精算师 Fca?'^
X  
appointed auditor 委任核数师；委任审计师 'qD9kJ`  
appointed trustee 委任的受托人 TDs eWdA  
appointer 委任人 7xcYM  
apportioned pro rata 按比例分摊 }9kq?  
apportionment 分配；分摊 |% kK?!e+-  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 lGz0K5P{  
apportionment formula 分摊方程式 BA5= D>T-  
apportionment of estate duty 遗产税的分摊 KWYG\#S0]  
appraisal 估价；评估 Q6>vF)( -  
appreciable growth 可观增长 R.QcXz?d  
appreciable impact 显着影响 d^Wh-U
 
appreciable increase 可观增长 >*(>%E~H  
appreciation 增值；升值 oe<Y,%u"6
 
appreciation against other currencies 相对其他货币升值 INT2i8oU  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 Qp54(`  
appreciation tax 增值税 E}GSii%S  
appropriation 拨款；拨用；拨付 \X`P W  
appropriation account 拨款帐目 !K2[S J  
Appropriation Bill 拨款法案 oF^BJ8%Lm  
appropriation-in-aid system 补助拨款办法 :tgTYIF  
approved assets 核准资产 1W8W/Y=hT  
approved basket stock 认可一篮子证券 |q>Mw-=  
approved budget 核准预算 z~_\onC  
approved charitable donation 认可慈善捐款 .G]# _U  
approved charitable institution 认可慈善机构 ~_&.A*Jh  
approved currency 核准货币；认可货币 M}<=~/k`j
 
approved estimates 核准预算 ig,|3(  
approved estimates of expenditure 核准开支预算 tvUvd(8w  
approved overseas insurer 核准海外保险人 &|4Uo5qS=Z  
approved overseas trust company 核准海外信托公司 :}z%N7T  
approved pooled investment fund 核准汇集投资基金 R
t|Hma  
approved provident fund scheme 认可公积金计划 ba ?k:b  
approved provision 核准拨款 bi[l,  
approved redeemable share 核准可赎回股份 ? `KOW  
approved regional stock 认可地区性证券 {Vm36/a  
approved retirement scheme 认可退休金计划 >KPJ7 4R  
approved subordinated loan 核准附属贷款 i=D,T[|>a  
arbitrage 套戥；套汇；套利 (D{}1sZBQ  
arbitrageur 套戥者；套汇者 ChG M7uu2  
arbitrary amount 临时款项 a< EC]-nw  
arrangement 措施；安排；协定 ("6W.i>  
arrears 欠款 iQF}x&a<  
arrears of pay 欠付薪酬 <7^~r(DP  
arrears of revenue 逾期未收税款；逾期未收的帐项 H^g<`XEgw  
articles of association 组织章程；组织细则；组织章程细则 :I('xVNPz  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 h~@+M5r,  
ascertainment of profit 确定利润 c v 9 6F  
"Asia Clear" “亚洲结算系统”