[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 @IY?DO  
allotment notice 股份配售通知；配股通知 r82o[+$u0K  
allotment of shares 股份分配 TWR$D  
allowable 可获宽免；免税的 B4:l*P'  
allowable business loss 可扣除的营业亏损 <I%9O:R  
allowable expenses 可扣税的支出 "I}Z2  
allowance 免税额；津贴；备抵；准备金 m_"p$m ;  
allowance for debts 债项的免税额 _=*tDa  
allowance for depreciation by wear and tear 耗损折旧免税额 :6j :9lYL2  
allowance for funeral expenses 殡殓费的免税额 7Jx-W|  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 ,;iBeqr5  
allowance for repairs and outgoings 修葺及支出方面的免税额 ?6iatI !  
allowance to debtor 给债务人的津贴 ^_KD&%M6  
alteration of capital 资本更改 XCIa2
Syo  
alternate trustee 候补受托人 Sj{ia2AE_  
amalgamation 合并 )ClMw!ZrU  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ]AA% J@  
ambit of charges 征税范围；收费范围 IiK(^ :~%  
amended valuation 经修订的估值 -yAnn  
American Commodities Exchange 美国商品交易所 [)SR$/A  
American Express Bank Limited 美国运通银行 Lkl|4L  
American Stock Exchange 美国证券交易所 4iv ]N
4  
amortization 摊销 ?5yH'9zE  
amount due from banks 存放银行同业的款项 T6I%FXm}  
amount due from banks abroad 存放海外银行同业的款项 i,IM?+4  
amount due from holding companies 控股公司欠款 q|u8CX  
amount due from local banks 存放本港银行同业的款项 xeHb89GnoQ  
amount due to banks 银行同业的存款 hygnC`|  
amount due to banks abroad 海外银行同业的存款 y2#>c*  
amount due to holding companies 控股公司存款 mheU#&|  
amount due to local banks 本港银行同业的存款 8_IOJ]:w  
amount due to outport banks 外埠银行同业的存款 W>0"CUp  
amount for note issue 发行纸币的款额 uPFHlT  
amount of bond 担保契据的款额 U$A7EFK'  
amount of consideration 代价款额 WR a+zii,  
amount of contribution 供款数额 f>8B'%]  
amount of indebtedness 负债款额 ]`@]<6  
amount of principal of the loan 贷款本金额 XW?ybH6  
amount of rates chargeable 应征差饷数额 P*SCHe'  
amount of share capital 股本额 !FB \h<6  
amount of sums assured 承保款额 \+{t4Im  
amount of variation 变动幅度 MKe^_uF  
amount of vote 拨款数额 m(Y.X=E
Zr  
amount payable 应付款额 d=?Mj]  
amount receivable 应收款额 ~y)bYG!G  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 XD^dlL  
analysis 分析 ;wbUk5Tf/  
ancillary risk 附属风险 {x[;5TM  
annual account 周年帐目；周年帐目报表；年度决算；年结 W{A #]r l  
annual accounting date 年结日期 *"5N>F[L  
annual allowance 每年免税额；年积金；年度津贴；年津 |}M0,AS  
annual balance 年度余额 jJUGZVM6)  
annual disposable income 每年可动用收入 -MrtliepW*  
annual estimates 周年预算 ,!I?)hwOC  
annual fee 年费 `c'  
annual general meeting 周年大会 6QII&Fg  
annual growth rate 年增率；每年增长率 Q54r?|'V  
annual long-term supplement 长期个案每年补助金 *qPdZ  
annual pensionable emolument 可供计算退休金的年薪 TX23D)CX  
annual report 年报 Vd%v_Ek  
Annual Report on the Consumer Price Index 《消费物价指数年报》 V#NG+U.B  
annual return 周年报表；周年申报表；每年报税表格 lMC{SfdH  
Annual Return Rules 《周年报表规则》 h`5YA89  
annual review of consumer prices 每年消费物价回顾 tyEPU^PM  
annual roll-forward basis 逐年延展方式 (T|TEt  
annual salary 年薪 5iQmZ[  
annual statement 年度报表；年度决算表 R<;OEN  
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 :xFu_%7  
annuitant 年金受益人 =`Po<7D  
annuity 年金 ~H^'al2PK  
annuity contract 年金合约 /2;dH]o0  
annuity on human life 人寿年金 WR/o @$/  
antecedent debt 先前的债项 u^Nxvx3l0  
ante-dated cheque 倒填日期支票 \.H9$C$  
anticipated expenditure 预期开支 `KpFH.k.K  
anticipated net profit 预期纯利 UvxSMD:A  
anticipated revenue 预期收入 4M}|/?<Br  
anti-inflation measure 反通货膨胀措施 <nWKR ,  
anti-inflationary stance 反通货膨胀立场 TN35CaSmq  
apparent deficit 表面赤字 wG1y,u'  
apparent financial solvency 表面偿债能力 /gz:zThf{  
apparent partner 表面合伙人 0#oBXu  
application for personal assessment 个人入息课税申请书 (j' {~FB  
application of fund 资金应用 7tSJniB  
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 S!;LF4VA  
appointed actuary 委任精算师  7%}a
y  
appointed auditor 委任核数师；委任审计师 D~#Ei?aH  
appointed trustee 委任的受托人 t;8\fIW5  
appointer 委任人 l|YT[LR7  
apportioned pro rata 按比例分摊 '>j<yaD'  
apportionment 分配；分摊 (CdJ;-@D  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 UJz#QkAio  
apportionment formula 分摊方程式 &<,SV^wag  
apportionment of estate duty 遗产税的分摊 DY9fF4 [9a  
appraisal 估价；评估 9W!8
gCs  
appreciable growth 可观增长 QsiJ%O Q  
appreciable impact 显着影响 u gYw<  
appreciable increase 可观增长 AZwl fdLB  
appreciation 增值；升值 ]3*P:$Rq  
appreciation against other currencies 相对其他货币升值 egm)a   
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 AL$W+')  
appreciation tax 增值税 43zUN  
appropriation 拨款；拨用；拨付 CI`N8 f=v  
appropriation account 拨款帐目 ?c!:81+\  
Appropriation Bill 拨款法案 gH %y  
appropriation-in-aid system 补助拨款办法 q-3]jHChh  
approved assets 核准资产 &lAQ &  
approved basket stock 认可一篮子证券 b~7Jh:%@;  
approved budget 核准预算 GCT@o!  
approved charitable donation 认可慈善捐款 ^q ;Cx7T_p  
approved charitable institution 认可慈善机构 #(C/Cx54  
approved currency 核准货币；认可货币 C+w__gO&r  
approved estimates 核准预算 b"``D ?  
approved estimates of expenditure 核准开支预算 nV}8M  
approved overseas insurer 核准海外保险人 E
\0X`QeY  
approved overseas trust company 核准海外信托公司 <FY&h#  
approved pooled investment fund 核准汇集投资基金 9)+@0fG)  
approved provident fund scheme 认可公积金计划 Ia2(Km  
approved provision 核准拨款 ;DuXSy!g  
approved redeemable share 核准可赎回股份 TyF{tuF  
approved regional stock 认可地区性证券 k#O,j pbB  
approved retirement scheme 认可退休金计划 wtXY:O  
approved subordinated loan 核准附属贷款 =SAV|  
arbitrage 套戥；套汇；套利 wW:7y>z)  
arbitrageur 套戥者；套汇者 XS?gn.o\
 
arbitrary amount 临时款项 ,CciTXf  
arrangement 措施；安排；协定 < f(
?T`
 
arrears 欠款 .NJ|p=fy  
arrears of pay 欠付薪酬 n@!wp/J,  
arrears of revenue 逾期未收税款；逾期未收的帐项 )MZC>
:  
articles of association 组织章程；组织细则；组织章程细则 3HZ~.  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 xjo;kx\y^  
ascertainment of profit 确定利润 rK1-Mu  
"Asia Clear" “亚洲结算系统”