[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 0;-S){  
allotment notice 股份配售通知；配股通知 iaR^]|7_  
allotment of shares 股份分配 9Q".166  
allowable 可获宽免；免税的 K/ q:aMq  
allowable business loss 可扣除的营业亏损 ;a+>><x]  
allowable expenses 可扣税的支出 *R*Tmo"  
allowance 免税额；津贴；备抵；准备金 Te"<.0~1  
allowance for debts 债项的免税额 "R$ee^  
allowance for depreciation by wear and tear 耗损折旧免税额 |5}{4k~9J  
allowance for funeral expenses 殡殓费的免税额 ,=tVa])  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 LB1.N!q1  
allowance for repairs and outgoings 修葺及支出方面的免税额 H~c+L'=  
allowance to debtor 给债务人的津贴 ku*|?uF  
alteration of capital 资本更改 }6P]32d  
alternate trustee 候补受托人 Q1Z;vzQfg  
amalgamation 合并 Aa&3x~3+  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 0\AYUa?RM  
ambit of charges 征税范围；收费范围 ?-O(EY1E  
amended valuation 经修订的估值 #( @dN+  
American Commodities Exchange 美国商品交易所 \Z^K=K(|  
American Express Bank Limited 美国运通银行 {M]m cRB(
 
American Stock Exchange 美国证券交易所 R|{6JsjG10  
amortization 摊销 -t %.I=|  
amount due from banks 存放银行同业的款项 M`umfw T  
amount due from banks abroad 存放海外银行同业的款项 p/WEQ2  
amount due from holding companies 控股公司欠款 `3r*Ae  
amount due from local banks 存放本港银行同业的款项 io:?JnQSA  
amount due to banks 银行同业的存款 &hs)}uM&$  
amount due to banks abroad 海外银行同业的存款 $g#j,  
amount due to holding companies 控股公司存款 hNFMuv  
amount due to local banks 本港银行同业的存款 8k+Ctk  
amount due to outport banks 外埠银行同业的存款 R+Ke|C  
amount for note issue 发行纸币的款额 cGC&O%`i,\  
amount of bond 担保契据的款额 u=#!je
 
amount of consideration 代价款额 3Nw9o6`U  
amount of contribution 供款数额 lp?ge
av  
amount of indebtedness 负债款额 ?S!lX[#v  
amount of principal of the loan 贷款本金额 p`{9kH1me  
amount of rates chargeable 应征差饷数额 Zx5vIm  
amount of share capital 股本额 bn^^|i  
amount of sums assured 承保款额 G <m{o  
amount of variation 变动幅度 Y&k'4Y%  
amount of vote 拨款数额 8Md*9E#J("  
amount payable 应付款额 1S\q\kz->D  
amount receivable 应收款额 jKQnox+=  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 H5/%"1Q  
analysis 分析 ? Z8_(e0U  
ancillary risk 附属风险 VX&K
GG.6  
annual account 周年帐目；周年帐目报表；年度决算；年结 ~v9\4O  
annual accounting date 年结日期 Oa7`Y`6  
annual allowance 每年免税额；年积金；年度津贴；年津 ,[+gE\z{{u  
annual balance 年度余额 \rADwZm  
annual disposable income 每年可动用收入 1h]Dc(Oc#=  
annual estimates 周年预算 SL:o.g(>4  
annual fee 年费 m+DkO{8F  
annual general meeting 周年大会 vyqlP;K  
annual growth rate 年增率；每年增长率 [F+lVb  
annual long-term supplement 长期个案每年补助金 yXrFH@3   
annual pensionable emolument 可供计算退休金的年薪 0_qqBL.4  
annual report 年报 $9*Xfb
/  
Annual Report on the Consumer Price Index 《消费物价指数年报》 ^fS~ va  
annual return 周年报表；周年申报表；每年报税表格 suPQlU>2sj  
Annual Return Rules 《周年报表规则》 E'Egc4Z2=l  
annual review of consumer prices 每年消费物价回顾 |...T 4:^Y  
annual roll-forward basis 逐年延展方式 N+!{Bt*  
annual salary 年薪 V
jj30f  
annual statement 年度报表；年度决算表 VILzx+v M  
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 ~b8U#'KD  
annuitant 年金受益人 2#6yO`?uo  
annuity 年金 :(A]Bm3  
annuity contract 年金合约 &{y-}[~  
annuity on human life 人寿年金 #i.M-6SRd  
antecedent debt 先前的债项 qN+ngk,:  
ante-dated cheque 倒填日期支票 $}W=O:L+D  
anticipated expenditure 预期开支 $>5|TG 0i  
anticipated net profit 预期纯利 49_b)K.tB  
anticipated revenue 预期收入 $+S'Boo  
anti-inflation measure 反通货膨胀措施 hRxR2  
anti-inflationary stance 反通货膨胀立场 ?
KI_>{  
apparent deficit 表面赤字 "+ &|$*  
apparent financial solvency 表面偿债能力 \|DcWH1  
apparent partner 表面合伙人 N\HOo-X  
application for personal assessment 个人入息课税申请书 #=7~.Y  
application of fund 资金应用 }I,]"0b  
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 ~+QfP:G  
appointed actuary 委任精算师 Q>JJI:uC4  
appointed auditor 委任核数师；委任审计师 6BLw 4m=h  
appointed trustee 委任的受托人 [P)HVFy|l  
appointer 委任人 h&[]B*BLr  
apportioned pro rata 按比例分摊 hM/|k0YV  
apportionment 分配；分摊 ?o),F^ir  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 LJfd{R1y+  
apportionment formula 分摊方程式 %@kmuz??  
apportionment of estate duty 遗产税的分摊 =4m?RPb~b  
appraisal 估价；评估 VCNg`6!x  
appreciable growth 可观增长 ^l7u^j
  
appreciable impact 显着影响 C:l /%  
appreciable increase 可观增长 wb.47S8  
appreciation 增值；升值 ISa2|v;M  
appreciation against other currencies 相对其他货币升值 . sgV  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 j5G8IP_Wx  
appreciation tax 增值税 ~H7m7  
appropriation 拨款；拨用；拨付 K.",=\53  
appropriation account 拨款帐目 \;.\g6zX  
Appropriation Bill 拨款法案 b,]hX  
appropriation-in-aid system 补助拨款办法 # x!47Y{  
approved assets 核准资产 k^S=i_ U  
approved basket stock 认可一篮子证券 K82pWpR  
approved budget 核准预算 q*mNVBy  
approved charitable donation 认可慈善捐款 2"c$ #N  
approved charitable institution 认可慈善机构 NK~j>>^;v  
approved currency 核准货币；认可货币 |94"bDL3~  
approved estimates 核准预算 &^{HD }/{b  
approved estimates of expenditure 核准开支预算 &LwR9\sh  
approved overseas insurer 核准海外保险人 go@UE2qw  
approved overseas trust company 核准海外信托公司 SwV
0q
 
approved pooled investment fund 核准汇集投资基金 7^ITedW@  
approved provident fund scheme 认可公积金计划 jL6u#0  
approved provision 核准拨款 #dtYa  
approved redeemable share 核准可赎回股份 ZXFM_>y5  
approved regional stock 认可地区性证券 KA rR.o }  
approved retirement scheme 认可退休金计划 gieTkZ  
approved subordinated loan 核准附属贷款 [C,<Q  
arbitrage 套戥；套汇；套利 |K,9EM
3  
arbitrageur 套戥者；套汇者 ^j0Mu.+_  
arbitrary amount 临时款项 0V1)ou84'  
arrangement 措施；安排；协定 0 j:8Ve  
arrears 欠款 k>FMy#N|@  
arrears of pay 欠付薪酬 Wr a W  
arrears of revenue 逾期未收税款；逾期未收的帐项 S>/p6}3]  
articles of association 组织章程；组织细则；组织章程细则 z+@aQ@75  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 |Z0?  
ascertainment of profit 确定利润 SWNi@  
"Asia Clear" “亚洲结算系统”