[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 3B"rI  
allotment notice 股份配售通知；配股通知 _?_Svx2  
allotment of shares 股份分配 7\U1K
^q  
allowable 可获宽免；免税的 I.e'  
allowable business loss 可扣除的营业亏损 x{ *!"a>  
allowable expenses 可扣税的支出 z(orA} [  
allowance 免税额；津贴；备抵；准备金 JnY3]  
allowance for debts 债项的免税额 HNuwq\w  
allowance for depreciation by wear and tear 耗损折旧免税额 2i(|?XJ^  
allowance for funeral expenses 殡殓费的免税额 cmN0ya  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 "x$S%:p  
allowance for repairs and outgoings 修葺及支出方面的免税额 L}a3!33)C  
allowance to debtor 给债务人的津贴 <Cmsn
X  
alteration of capital 资本更改 8h20*@wSN  
alternate trustee 候补受托人 O x$|ZEh  
amalgamation 合并 X7c*T /  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 c)6Y.[
).  
ambit of charges 征税范围；收费范围 rrwsj`  
amended valuation 经修订的估值 |PJW
2PN  
American Commodities Exchange 美国商品交易所 )Y&D e)=  
American Express Bank Limited 美国运通银行 ?s"v0cg+  
American Stock Exchange 美国证券交易所 HIa$0g0J  
amortization 摊销 1v\-jM
"  
amount due from banks 存放银行同业的款项 A
YZds >#Q  
amount due from banks abroad 存放海外银行同业的款项 u\.sS|
$  
amount due from holding companies 控股公司欠款 Yg]f2ke  
amount due from local banks 存放本港银行同业的款项 #!D5DK
@+  
amount due to banks 银行同业的存款 B?%D  
amount due to banks abroad 海外银行同业的存款 #=.h:_9  
amount due to holding companies 控股公司存款 V!<#
E)-?<  
amount due to local banks 本港银行同业的存款 My`%gP~%g  
amount due to outport banks 外埠银行同业的存款 a@jP^VVk  
amount for note issue 发行纸币的款额 I3x}F$^  
amount of bond 担保契据的款额 ;W*$<~_  
amount of consideration 代价款额 %-'U9e KN  
amount of contribution 供款数额 sTqB%$K}  
amount of indebtedness 负债款额 +%Gm2e;_u  
amount of principal of the loan 贷款本金额 \%Smp2K  
amount of rates chargeable 应征差饷数额 )eV40l$ M  
amount of share capital 股本额  zm.2L  
amount of sums assured 承保款额 x+TNF>%'D  
amount of variation 变动幅度 hW+Dko(s  
amount of vote 拨款数额 _INUJc  
amount payable 应付款额 O46/[{p+8  
amount receivable 应收款额 uU\iji\  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 )nk>*oE  
analysis 分析 5Q}@Y3 i=  
ancillary risk 附属风险 5k(#kyP  
annual account 周年帐目；周年帐目报表；年度决算；年结 mDmWTq\  
annual accounting date 年结日期 tj&A@\/  
annual allowance 每年免税额；年积金；年度津贴；年津 \~H"!vj
  
annual balance 年度余额 :gVjBF2  
annual disposable income 每年可动用收入 ]1[;A$7  
annual estimates 周年预算 W [m_IY  
annual fee 年费 ^,5.vfES  
annual general meeting 周年大会 an2Tc*=~l(  
annual growth rate 年增率；每年增长率 J@TM>R  
annual long-term supplement 长期个案每年补助金 .eAC!R  
annual pensionable emolument 可供计算退休金的年薪 t;1NzI$^  
annual report 年报 e.GzGX  
Annual Report on the Consumer Price Index 《消费物价指数年报》 Jr9} 'l8  
annual return 周年报表；周年申报表；每年报税表格 z,7^dlT  
Annual Return Rules 《周年报表规则》  k WtUj  
annual review of consumer prices 每年消费物价回顾 L' pZ  
annual roll-forward basis 逐年延展方式 E)E!  
annual salary 年薪 HlSuhbi'@  
annual statement 年度报表；年度决算表 ;~bn@T-  
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 <<1oc{i  
annuitant 年金受益人 5xHiq&d.E  
annuity 年金 ^hgAgP
{{  
annuity contract 年金合约 ES2qX]I  
annuity on human life 人寿年金 dW`D?$(@,  
antecedent debt 先前的债项 &F}+U#H  
ante-dated cheque 倒填日期支票 lBdF9F<  
anticipated expenditure 预期开支 z&0V21"l  
anticipated net profit 预期纯利 GXRjR\Ch  
anticipated revenue 预期收入 +*DX(v"BH  
anti-inflation measure 反通货膨胀措施 l}2WW1b(  
anti-inflationary stance 反通货膨胀立场 #c>MUC(?s:  
apparent deficit 表面赤字 u3:Qt2^S  
apparent financial solvency 表面偿债能力 ftPw6  
apparent partner 表面合伙人 8TPm[r]  
application for personal assessment 个人入息课税申请书 ^-!HbbVv  
application of fund 资金应用 jQ)>XOok  
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 0)]1)z(P
 
appointed actuary 委任精算师 g4X,*H  
appointed auditor 委任核数师；委任审计师 wVOL7vh  
appointed trustee 委任的受托人 t>2^!vl  
appointer 委任人 RX1{?*r]Z  
apportioned pro rata 按比例分摊 n4 @a`lN5g  
apportionment 分配；分摊 }$1;<  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 /8>/"Z2S  
apportionment formula 分摊方程式 MGzF+ln^U  
apportionment of estate duty 遗产税的分摊 tl5IwrF6;  
appraisal 估价；评估 ^BX@0"&-  
appreciable growth 可观增长 rk|(BA  
appreciable impact 显着影响 '>Y 2lqa  
appreciable increase 可观增长 { NJ>[mKg  
appreciation 增值；升值 88$Y-g5*  
appreciation against other currencies 相对其他货币升值 zYdtQ
jv  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 %} ,G(>  
appreciation tax 增值税 #L0I+ K,K\  
appropriation 拨款；拨用；拨付 jPNfLwVkl:  
appropriation account 拨款帐目 7yTe]O  
Appropriation Bill 拨款法案 ~bTae =F P  
appropriation-in-aid system 补助拨款办法 R TUNha^<T  
approved assets 核准资产 %UQB?dkf$  
approved basket stock 认可一篮子证券 it@}dZ  
approved budget 核准预算 k)V%.Eobf  
approved charitable donation 认可慈善捐款 5 ]l7Z35  
approved charitable institution 认可慈善机构 O + & xb  
approved currency 核准货币；认可货币 1cBhcYv"  
approved estimates 核准预算 M%s$F@  
approved estimates of expenditure 核准开支预算 TrU@mYnE  
approved overseas insurer 核准海外保险人 oQnk+>}%  
approved overseas trust company 核准海外信托公司 Zw][c7%  
approved pooled investment fund 核准汇集投资基金 78CJ  
approved provident fund scheme 认可公积金计划 Gc!8v}[7J  
approved provision 核准拨款 -==qMrKP  
approved redeemable share 核准可赎回股份 V )k, 9=  
approved regional stock 认可地区性证券 @:9fS  
approved retirement scheme 认可退休金计划 IW o~s  
approved subordinated loan 核准附属贷款 `L#?eQ{  
arbitrage 套戥；套汇；套利 chmJ|  
arbitrageur 套戥者；套汇者 qd~98FS  
arbitrary amount 临时款项 SM+fG:4d  
arrangement 措施；安排；协定 Ygi1"X}  
arrears 欠款 ]}7rWs[|1  
arrears of pay 欠付薪酬 mv*T=N8fC  
arrears of revenue 逾期未收税款；逾期未收的帐项 Z/= %J3f  
articles of association 组织章程；组织细则；组织章程细则 !5%5]9'n@*  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 %Rep6=K*$  
ascertainment of profit 确定利润 /cC6qhkp%  
"Asia Clear" “亚洲结算系统”