[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 e\b`n}nC  
allotment notice 股份配售通知；配股通知 (#oycj^<  
allotment of shares 股份分配 Cj*-[EL<  
allowable 可获宽免；免税的 !4rPv\
  
allowable business loss 可扣除的营业亏损 e2C<PGUUB  
allowable expenses 可扣税的支出 v[lnw} =m9  
allowance 免税额；津贴；备抵；准备金 0~&"  
allowance for debts 债项的免税额 K+T.o6+  
allowance for depreciation by wear and tear 耗损折旧免税额 %o}(sShS  
allowance for funeral expenses 殡殓费的免税额 M/*NM= -a  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 - /c7nF  
allowance for repairs and outgoings 修葺及支出方面的免税额 w^1Fi8+  
allowance to debtor 给债务人的津贴 6TH!vuQ1(  
alteration of capital 资本更改 /i)Hb`(S  
alternate trustee 候补受托人 L;QY<b  
amalgamation 合并 ?_`0G/xl  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 5=KF!?  
ambit of charges 征税范围；收费范围 Y1dVM]l  
amended valuation 经修订的估值 M3z
DtN  
American Commodities Exchange 美国商品交易所 PVao  
American Express Bank Limited 美国运通银行 f'6|OsVQ  
American Stock Exchange 美国证券交易所 +3,|"g::  
amortization 摊销 > 4oY3wk8  
amount due from banks 存放银行同业的款项 o;[bJ Z\^x  
amount due from banks abroad 存放海外银行同业的款项 +/?iCmW  
amount due from holding companies 控股公司欠款 :ZxLJK9 x1  
amount due from local banks 存放本港银行同业的款项 y@wF_WX2  
amount due to banks 银行同业的存款 .~}z4r  
amount due to banks abroad 海外银行同业的存款 %TrF0{NR90  
amount due to holding companies 控股公司存款 @rb l^  
amount due to local banks 本港银行同业的存款 :o"8MZp  
amount due to outport banks 外埠银行同业的存款 M@ p"yq  
amount for note issue 发行纸币的款额 K<v:-TjQZ:  
amount of bond 担保契据的款额 /9Ilo\M
dD  
amount of consideration 代价款额 Vj; vo `T  
amount of contribution 供款数额 7?)/>lx\>$  
amount of indebtedness 负债款额 Icp0A\L@  
amount of principal of the loan 贷款本金额 &2EBk=X  
amount of rates chargeable 应征差饷数额 Xev54!619  
amount of share capital 股本额 Ak~4|w-  
amount of sums assured 承保款额 tLc El'Eo  
amount of variation 变动幅度 !ax;5@J  
amount of vote 拨款数额 &k T"oK  
amount payable 应付款额 `eRLc}aP2  
amount receivable 应收款额 H:a|x#"  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 oj}"H>tTp  
analysis 分析 wUi(3g|A  
ancillary risk 附属风险 -PAF p3w\y  
annual account 周年帐目；周年帐目报表；年度决算；年结 FoPginZ]J  
annual accounting date 年结日期 %B EC] h  
annual allowance 每年免税额；年积金；年度津贴；年津 0zqj0   
annual balance 年度余额 wAbp3hX  
annual disposable income 每年可动用收入 |ia@,*KD  
annual estimates 周年预算 W'_/6_c$!  
annual fee 年费 G+)?^QTn  
annual general meeting 周年大会 r3I,11B  
annual growth rate 年增率；每年增长率 :G'x
i2bs  
annual long-term supplement 长期个案每年补助金 /hdf{4  
annual pensionable emolument 可供计算退休金的年薪 !v!N>f4S$  
annual report 年报 N_C_O$j  
Annual Report on the Consumer Price Index 《消费物价指数年报》 LD+f'^>>Z  
annual return 周年报表；周年申报表；每年报税表格 j"<Y!Y3  
Annual Return Rules 《周年报表规则》 /~}_hO$S  
annual review of consumer prices 每年消费物价回顾 8.I9}_  
annual roll-forward basis 逐年延展方式 'o\;x"YJ  
annual salary 年薪 >zL|8f  
annual statement 年度报表；年度决算表 *kaJ*Ti-/  
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 ,VD6s!(  
annuitant 年金受益人 gJ\%>r7h  
annuity 年金 6b:DJ  
annuity contract 年金合约 =cfm=+  
annuity on human life 人寿年金 D6!tVdnVe  
antecedent debt 先前的债项 Sa]mm/G  
ante-dated cheque 倒填日期支票 ~4s-S3YzaM  
anticipated expenditure 预期开支 ) Ypz!  
anticipated net profit 预期纯利 L? ;/cO^  
anticipated revenue 预期收入 R @r{  
anti-inflation measure 反通货膨胀措施 KCXwn  
anti-inflationary stance 反通货膨胀立场 Mn"/#tXL-  
apparent deficit 表面赤字 A9BxwQU#  
apparent financial solvency 表面偿债能力 I=YCQ VvA  
apparent partner 表面合伙人 >rwYDT#m]  
application for personal assessment 个人入息课税申请书 !C7<sZ`C  
application of fund 资金应用 ^`&HWp  
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 ?~qC,N[  
appointed actuary 委任精算师 \:sk9k  
appointed auditor 委任核数师；委任审计师 `?SGXXC  
appointed trustee 委任的受托人 ||a`fH  
appointer 委任人 'P/taEi=R  
apportioned pro rata 按比例分摊 3%NE/lw1  
apportionment 分配；分摊 o5#,\Y[ g  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 Q=.g1$LP  
apportionment formula 分摊方程式 /v&`!nKu  
apportionment of estate duty 遗产税的分摊 h}6b&m  
appraisal 估价；评估 silp<13HN  
appreciable growth 可观增长 DS 1JF  
appreciable impact 显着影响 fjkT5LNxk  
appreciable increase 可观增长 zXgkcq)  
appreciation 增值；升值 ^"`Z1)V  
appreciation against other currencies 相对其他货币升值 70<K.T<b  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升  3Vu8F"  
appreciation tax 增值税 #5
d8?n  
appropriation 拨款；拨用；拨付 'aPCb`^;w  
appropriation account 拨款帐目 -ddOh<U>  
Appropriation Bill 拨款法案 >H?uuzi  
appropriation-in-aid system 补助拨款办法 7Jc<.Z"/Gd  
approved assets 核准资产 >PH< N  
approved basket stock 认可一篮子证券 ,'-?:`hP'  
approved budget 核准预算 dKe @JQ+-z  
approved charitable donation 认可慈善捐款 %EB;1
  
approved charitable institution 认可慈善机构 8g5.7{ky  
approved currency 核准货币；认可货币 gCwt0)  
approved estimates 核准预算 /a%KS3>V*  
approved estimates of expenditure 核准开支预算 ] 1Qi=2'  
approved overseas insurer 核准海外保险人 sVD([`Nmc  
approved overseas trust company 核准海外信托公司 oF&IC j0  
approved pooled investment fund 核准汇集投资基金 tD^a5qPh  
approved provident fund scheme 认可公积金计划 8AX3C s_G  
approved provision 核准拨款 MVuP |&:n  
approved redeemable share 核准可赎回股份 tAt;bYjb\  
approved regional stock 认可地区性证券 %f#\i#G<k  
approved retirement scheme 认可退休金计划 7`+UB>8  
approved subordinated loan 核准附属贷款 <|dj^.^  
arbitrage 套戥；套汇；套利 W["HDR  
arbitrageur 套戥者；套汇者 iXnx1w  
arbitrary amount 临时款项 z{V8@q/  
arrangement 措施；安排；协定 ,|QU] E @  
arrears 欠款 G%`cJdM  
arrears of pay 欠付薪酬 c8tP+O9  
arrears of revenue 逾期未收税款；逾期未收的帐项 ;l#?SY Y  
articles of association 组织章程；组织细则；组织章程细则 +ks$UvtY  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 DUPmq!A  
ascertainment of profit 确定利润 " V/k<HRw  
"Asia Clear" “亚洲结算系统”