[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 ` u#'  
allotment notice 股份配售通知；配股通知 .ZuRH_pI  
allotment of shares 股份分配 {K\l3_=5qb  
allowable 可获宽免；免税的 C- Aiv@@<=  
allowable business loss 可扣除的营业亏损 Fai_v{&?  
allowable expenses 可扣税的支出 _[zZm *  
allowance 免税额；津贴；备抵；准备金 uFseO9F.2  
allowance for debts 债项的免税额 {H]xA3[]  
allowance for depreciation by wear and tear 耗损折旧免税额 r-M:YB  
allowance for funeral expenses 殡殓费的免税额 *R] Ob9X  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 =T73660  
allowance for repairs and outgoings 修葺及支出方面的免税额 E5a1 7ra  
allowance to debtor 给债务人的津贴 'H"wu /#  
alteration of capital 资本更改 XLEEd?Vct9  
alternate trustee 候补受托人 ~r<@ `[-L  
amalgamation 合并 l)V!0eW  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 l@ +lUx8  
ambit of charges 征税范围；收费范围 K?;_T$^K  
amended valuation 经修订的估值 ;7id![KI4  
American Commodities Exchange 美国商品交易所 tUS)1*{_  
American Express Bank Limited 美国运通银行 m5!~PG:_  
American Stock Exchange 美国证券交易所 }2WscxL  
amortization 摊销 .hBq1p  
amount due from banks 存放银行同业的款项 gZa/?[+  
amount due from banks abroad 存放海外银行同业的款项 F32N e6Y6"  
amount due from holding companies 控股公司欠款 42`%D  
amount due from local banks 存放本港银行同业的款项 N?xZ]?T  
amount due to banks 银行同业的存款 "gm[q."n<  
amount due to banks abroad 海外银行同业的存款 fkLI$Cl  
amount due to holding companies 控股公司存款 m:kXr^!D  
amount due to local banks 本港银行同业的存款 bve_*7
CEM  
amount due to outport banks 外埠银行同业的存款 Ttr)e:  
amount for note issue 发行纸币的款额 RMinZ}/  
amount of bond 担保契据的款额
"I[a]T}/  
amount of consideration 代价款额 j7(sYo@x7  
amount of contribution 供款数额 !n;0%"(FH  
amount of indebtedness 负债款额 jZ jWz1+  
amount of principal of the loan 贷款本金额 6`K R  
amount of rates chargeable 应征差饷数额 a`c#- je  
amount of share capital 股本额 BZS%p  
amount of sums assured 承保款额 ?vmu,y  
amount of variation 变动幅度 ]><K8N3Z  
amount of vote 拨款数额 C`G+b{o  
amount payable 应付款额 hv)>HU
&  
amount receivable 应收款额 &cZQ,o  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 icO$9c  
analysis 分析 lk.]!K$}  
ancillary risk 附属风险 0P{^aSxTP  
annual account 周年帐目；周年帐目报表；年度决算；年结 '}4z=f`}  
annual accounting date 年结日期 I5nxY)v  
annual allowance 每年免税额；年积金；年度津贴；年津 VI xGD#m  
annual balance 年度余额 <x Q
vS^|[  
annual disposable income 每年可动用收入  H7`JqS  
annual estimates 周年预算 L/ L#[  
annual fee 年费 //
/
  
annual general meeting 周年大会 R07]{  
annual growth rate 年增率；每年增长率 ~]sj.>P  
annual long-term supplement 长期个案每年补助金 oo+i3af&7  
annual pensionable emolument 可供计算退休金的年薪 BiFU3FlTf  
annual report 年报 Hw0S/ytY  
Annual Report on the Consumer Price Index 《消费物价指数年报》 OD@k9I[  
annual return 周年报表；周年申报表；每年报税表格 ZmLA4<  
Annual Return Rules 《周年报表规则》 OC?a[^hB^)  
annual review of consumer prices 每年消费物价回顾 Yfbo=yk  
annual roll-forward basis 逐年延展方式 a+HGlj 2>  
annual salary 年薪 ,6J{-Iu  
annual statement 年度报表；年度决算表 ~Q+E""  
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 ^}w@&Bj e  
annuitant 年金受益人 _4#Mdnh}[  
annuity 年金 (DLk+N4UHA  
annuity contract 年金合约 JXx[e  
annuity on human life 人寿年金 g~7x+cu0  
antecedent debt 先前的债项 <?2g\+{s9  
ante-dated cheque 倒填日期支票 -dto46X  
anticipated expenditure 预期开支 ?l><?i  
anticipated net profit 预期纯利 u=6LPwiI  
anticipated revenue 预期收入 VQ R E]  
anti-inflation measure 反通货膨胀措施 {"dvU"y)\  
anti-inflationary stance 反通货膨胀立场 !:]/MpQ ?  
apparent deficit 表面赤字 n 3eLIA{  
apparent financial solvency 表面偿债能力 Ad}Nc"O  
apparent partner 表面合伙人 gLDO|ADni  
application for personal assessment 个人入息课税申请书 ym_w09   
application of fund 资金应用 >g>L>{  
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 ;b`kN;s  
appointed actuary 委任精算师 Z|#G+$"QV  
appointed auditor 委任核数师；委任审计师 +vr|J:  
appointed trustee 委任的受托人 1 $m[#3  
appointer 委任人 op2<~v 0?  
apportioned pro rata 按比例分摊 .5^7Jwh  
apportionment 分配；分摊 7DZZdH$Fm  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕  wbpz,  
apportionment formula 分摊方程式 Al MMN"j  
apportionment of estate duty 遗产税的分摊 L JgGX,Kp  
appraisal 估价；评估 ;hgRMkmz4<  
appreciable growth 可观增长 SG4
)kQ  
appreciable impact 显着影响 [mcER4]}  
appreciable increase 可观增长 .)g7s? K  
appreciation 增值；升值 &cpqn2Z  
appreciation against other currencies 相对其他货币升值 CcJ%;.V,T  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 d)WGI RUx  
appreciation tax 增值税 WvoJ^{\4N*  
appropriation 拨款；拨用；拨付 !h 
ugn6  
appropriation account 拨款帐目 O>@ ChQF  
Appropriation Bill 拨款法案 Q{o]^tN  
appropriation-in-aid system 补助拨款办法 ?mp}_x#=  
approved assets 核准资产 A4tb>OM  
approved basket stock 认可一篮子证券 D[ v2#2  
approved budget 核准预算 Xk(p:^ R  
approved charitable donation 认可慈善捐款 jmBsPSGIC  
approved charitable institution 认可慈善机构 'PvOOhm,  
approved currency 核准货币；认可货币 LOEiV  
approved estimates 核准预算 K^Ho%_)  
approved estimates of expenditure 核准开支预算 Z]SUr`Z  
approved overseas insurer 核准海外保险人 `
'E(L&  
approved overseas trust company 核准海外信托公司 8U)*kmq  
approved pooled investment fund 核准汇集投资基金 x+bC\,q  
approved provident fund scheme 认可公积金计划 &?H`MCvt  
approved provision 核准拨款 P,s
>xM  
approved redeemable share 核准可赎回股份 S}3?  
approved regional stock 认可地区性证券 ._[uSBR'  
approved retirement scheme 认可退休金计划 o_sb+Vn|  
approved subordinated loan 核准附属贷款 W_L;^5Y;m  
arbitrage 套戥；套汇；套利 z7s}-w,  
arbitrageur 套戥者；套汇者 8\S$iGd  
arbitrary amount 临时款项 MMy\u) 4  
arrangement 措施；安排；协定 !y&<IT(\4  
arrears 欠款 P r2WF~NuO  
arrears of pay 欠付薪酬 no,b_0@N  
arrears of revenue 逾期未收税款；逾期未收的帐项 2dCD.9s9~  
articles of association 组织章程；组织细则；组织章程细则 LlcH#L$  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 &9ERlZ(A  
ascertainment of profit 确定利润 {%D4%X<  
"Asia Clear" “亚洲结算系统”