[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 6t<~. 2'  
allotment notice 股份配售通知；配股通知 a:7"F{D91  
allotment of shares 股份分配 1DN,  
allowable 可获宽免；免税的 +);o{wfW  
allowable business loss 可扣除的营业亏损 |C\g3N-  
allowable expenses 可扣税的支出 ?7YX@x  
allowance 免税额；津贴；备抵；准备金 V :*GG+4  
allowance for debts 债项的免税额 LX!16a@SxA  
allowance for depreciation by wear and tear 耗损折旧免税额 t?  yMuK  
allowance for funeral expenses 殡殓费的免税额 UdT~h  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 ko>SnE|w#  
allowance for repairs and outgoings 修葺及支出方面的免税额 rM/*_0[`d  
allowance to debtor 给债务人的津贴 )j]S;Mr  
alteration of capital 资本更改 = r_&R#~GT  
alternate trustee 候补受托人 9v_gR52vh  
amalgamation 合并 p%G4Js.  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 >/ECLP  
ambit of charges 征税范围；收费范围 e}-uU7O  
amended valuation 经修订的估值 w(<; $9  
American Commodities Exchange 美国商品交易所 j+88J  
American Express Bank Limited 美国运通银行 WB"$NYB  
American Stock Exchange 美国证券交易所 K&Ht37T  
amortization 摊销 6oL-Atf  
amount due from banks 存放银行同业的款项 x{&0:|bCs6  
amount due from banks abroad 存放海外银行同业的款项 1Hy  
amount due from holding companies 控股公司欠款 j}X4#{jgC  
amount due from local banks 存放本港银行同业的款项 -~p@o1k0  
amount due to banks 银行同业的存款 NV^ktln  
amount due to banks abroad 海外银行同业的存款 cs8bRXjHa  
amount due to holding companies 控股公司存款 -!I.:97 N  
amount due to local banks 本港银行同业的存款 ec)G~?F H  
amount due to outport banks 外埠银行同业的存款 +d2+w1o^V  
amount for note issue 发行纸币的款额 A!ba _14  
amount of bond 担保契据的款额 =5+M]y E<  
amount of consideration 代价款额 "mSDL:$  
amount of contribution 供款数额 LGgEq-  
amount of indebtedness 负债款额 );@@>~  
amount of principal of the loan 贷款本金额 !3-mPG< ]  
amount of rates chargeable 应征差饷数额 9 %,_ G.  
amount of share capital 股本额 jcYI"f"~  
amount of sums assured 承保款额 {o*ziZh
 
amount of variation 变动幅度 |rq~.cA  
amount of vote 拨款数额 u> %r(  
amount payable 应付款额 Y L;ZZ2A  
amount receivable 应收款额 }^pnwo9vV  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 .[+8D
=  
analysis 分析 w-HgC  
ancillary risk 附属风险 tV[?WA[xt  
annual account 周年帐目；周年帐目报表；年度决算；年结 lF8B+  
annual accounting date 年结日期 C' o4Su#  
annual allowance 每年免税额；年积金；年度津贴；年津 D@"q2 !  
annual balance 年度余额 TXH: +mc  
annual disposable income 每年可动用收入 wpb6F '  
annual estimates 周年预算 @J!)o d  
annual fee 年费 Vj:)w<],  
annual general meeting 周年大会 Y~,[9:SR  
annual growth rate 年增率；每年增长率 H]mY6D51"  
annual long-term supplement 长期个案每年补助金 |*Z'WUv  
annual pensionable emolument 可供计算退休金的年薪 u)t1t69T\g  
annual report 年报 3S_KycE{  
Annual Report on the Consumer Price Index 《消费物价指数年报》 ^r(2 r  
annual return 周年报表；周年申报表；每年报税表格 Y=vA;BE]R  
Annual Return Rules 《周年报表规则》 tZk @ RX  
annual review of consumer prices 每年消费物价回顾
 sFx$  
annual roll-forward basis 逐年延展方式 ZBJ.dK?Ky|  
annual salary 年薪 WL
Dt5R  
annual statement 年度报表；年度决算表 b0rC\^x  
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 _0oZgt)  
annuitant 年金受益人 ,Uc\ Ajx  
annuity 年金 @Ys(j$U't  
annuity contract 年金合约 8:huWjh]M  
annuity on human life 人寿年金 -+'{C
=  
antecedent debt 先前的债项 lh(A=hn"n  
ante-dated cheque 倒填日期支票 !#f4t]FM`B  
anticipated expenditure 预期开支 [ }jSx]  
anticipated net profit 预期纯利 "P&|e|7  
anticipated revenue 预期收入 ]\+bx=  
anti-inflation measure 反通货膨胀措施 2a (w7/W:  
anti-inflationary stance 反通货膨胀立场 s,]6Lri`\  
apparent deficit 表面赤字 j8hb  
apparent financial solvency 表面偿债能力 P7 (&*=V  
apparent partner 表面合伙人 bpzB}nEp  
application for personal assessment 个人入息课税申请书 RgRyo  
application of fund 资金应用 w^A8ZT0^7  
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 nO\|43W  
appointed actuary 委任精算师 v9x $`  
appointed auditor 委任核数师；委任审计师 Mff_j0D  
appointed trustee 委任的受托人 z]gxkol\  
appointer 委任人 ^Ac0#oX]M  
apportioned pro rata 按比例分摊 /(W{`  
apportionment 分配；分摊 RLw=y{%p  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 j<"0ym)A  
apportionment formula 分摊方程式 a_x$I?,  
apportionment of estate duty 遗产税的分摊 F
T[wa-b  
appraisal 估价；评估 TG{=~2  
appreciable growth 可观增长 e4khReF;  
appreciable impact 显着影响 [0m'a\YE9  
appreciable increase 可观增长 #U"\v7C{n  
appreciation 增值；升值 t{F6+dp  
appreciation against other currencies 相对其他货币升值 X'7 T"5!  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 jcXb@FE6  
appreciation tax 增值税 gS4K](KH |  
appropriation 拨款；拨用；拨付 IR5 S-vO  
appropriation account 拨款帐目 9oKRu6]D-  
Appropriation Bill 拨款法案 bxrByu~|1  
appropriation-in-aid system 补助拨款办法 g#Zb} ^  
approved assets 核准资产 &7E0H{  
approved basket stock 认可一篮子证券 k8Qv>z  
approved budget 核准预算 
5\:#-IYJ  
approved charitable donation 认可慈善捐款 _^#PV}  
approved charitable institution 认可慈善机构 e%wbUr]c2  
approved currency 核准货币；认可货币 azj<aaH  
approved estimates 核准预算 Z TjlGU `  
approved estimates of expenditure 核准开支预算 &fiDmUxj  
approved overseas insurer 核准海外保险人 ]A<\d  
approved overseas trust company 核准海外信托公司 ln3x1^!  
approved pooled investment fund 核准汇集投资基金
&XrF#s  
approved provident fund scheme 认可公积金计划 hL67g  
approved provision 核准拨款 P:ys--$"  
approved redeemable share 核准可赎回股份 ds5<4SLj  
approved regional stock 认可地区性证券 =1VY/sv  
approved retirement scheme 认可退休金计划 goRoi\z $  
approved subordinated loan 核准附属贷款 bnB}VRal  
arbitrage 套戥；套汇；套利 @<>](4D  
arbitrageur 套戥者；套汇者 Qy0bp;V/  
arbitrary amount 临时款项 2>ce(4Gky  
arrangement 措施；安排；协定 ZZ[5Z=te?  
arrears 欠款 9
I]*T  
arrears of pay 欠付薪酬 gl2~6"dc  
arrears of revenue 逾期未收税款；逾期未收的帐项 #/\FB'zC  
articles of association 组织章程；组织细则；组织章程细则 kIU"-;5tP  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 FZjtQ{M  
ascertainment of profit 确定利润 3zs~Y3M?i  
"Asia Clear" “亚洲结算系统”