[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 77]Fp(uI  
allotment notice 股份配售通知；配股通知 `a pC
u  
allotment of shares 股份分配 oSR ;Im<2  
allowable 可获宽免；免税的 >\lBbqa#  
allowable business loss 可扣除的营业亏损 '2p,0Bk9i  
allowable expenses 可扣税的支出 (3m^@2i  
allowance 免税额；津贴；备抵；准备金 @&Af[X4s  
allowance for debts 债项的免税额 (x[z=_I%`  
allowance for depreciation by wear and tear 耗损折旧免税额 w/ID y
Q  
allowance for funeral expenses 殡殓费的免税额 *u
>[  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 F'@[b   
allowance for repairs and outgoings 修葺及支出方面的免税额 N
71%l  
allowance to debtor 给债务人的津贴 S;!7/z  
alteration of capital 资本更改 uH } }z!  
alternate trustee 候补受托人 y 5Kr<cF^  
amalgamation 合并 sdQ"[`~2R  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 =^ x1:Ak  
ambit of charges 征税范围；收费范围 7x$VH5jie#  
amended valuation 经修订的估值 vri<R8  
American Commodities Exchange 美国商品交易所 ir;az{T#U  
American Express Bank Limited 美国运通银行 #.@D}7y5  
American Stock Exchange 美国证券交易所 R{Me~L?  
amortization 摊销 ?[X^'zz}  
amount due from banks 存放银行同业的款项 QIcc@PGT9a  
amount due from banks abroad 存放海外银行同业的款项 |s !7U  
amount due from holding companies 控股公司欠款 n--s[Kdo8  
amount due from local banks 存放本港银行同业的款项 pc](  
amount due to banks 银行同业的存款 eyByAT~W,  
amount due to banks abroad 海外银行同业的存款 H$3:Ra+ S  
amount due to holding companies 控股公司存款 [_tBv" z  
amount due to local banks 本港银行同业的存款 SivJaY%  
amount due to outport banks 外埠银行同业的存款 _$gP-J  
amount for note issue 发行纸币的款额 b;G#MjQp'  
amount of bond 担保契据的款额 `Y<FR  
amount of consideration 代价款额 JjH141 n%D  
amount of contribution 供款数额 Ij7[2V] c  
amount of indebtedness 负债款额 Dgz^ s^fxU  
amount of principal of the loan 贷款本金额 vSJ# }&  
amount of rates chargeable 应征差饷数额 @t#Ju1Y  
amount of share capital 股本额 2Ni
{fC?  
amount of sums assured 承保款额 f2M}N  
amount of variation 变动幅度 _Qf310oONS  
amount of vote 拨款数额 p,S/-ph  
amount payable 应付款额 5oY^;)\/  
amount receivable 应收款额 WQltUaF  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 PCiwQ4 ~  
analysis 分析 ^" UZ.@sq'  
ancillary risk 附属风险 /V E|FTs  
annual account 周年帐目；周年帐目报表；年度决算；年结 o;{BI
Q1  
annual accounting date 年结日期 J4m2|HK  
annual allowance 每年免税额；年积金；年度津贴；年津 +nQp_a1{9%  
annual balance 年度余额 Zopi;O J  
annual disposable income 每年可动用收入 /G!M\teeF  
annual estimates 周年预算 .vtV2lq  
annual fee 年费 _h P7hhR  
annual general meeting 周年大会 qbD[<T  
annual growth rate 年增率；每年增长率 D'\gy $9m1  
annual long-term supplement 长期个案每年补助金 M:.0]'[s5  
annual pensionable emolument 可供计算退休金的年薪 T5+9#  
annual report 年报 !s[[X5  
Annual Report on the Consumer Price Index 《消费物价指数年报》 CdNb& Nyz  
annual return 周年报表；周年申报表；每年报税表格 M_f.e!?  
Annual Return Rules 《周年报表规则》 Qis/'9a  
annual review of consumer prices 每年消费物价回顾 ) 8JM.:,  
annual roll-forward basis 逐年延展方式 %v<BE tq  
annual salary 年薪 1C<@QrT  
annual statement 年度报表；年度决算表 )s>R~7  
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 *L#\#nh7  
annuitant 年金受益人 8@d@T V!n&  
annuity 年金 ;a~ e  
annuity contract 年金合约 g3vR\?c`  
annuity on human life 人寿年金 qPgny/(  
antecedent debt 先前的债项 Ws:MbZyr  
ante-dated cheque 倒填日期支票 h~u|v[@{J  
anticipated expenditure 预期开支 18G=j@k7
  
anticipated net profit 预期纯利 g,}_&+q:.M  
anticipated revenue 预期收入 1
R7w  
anti-inflation measure 反通货膨胀措施 zEs:OOM  
anti-inflationary stance 反通货膨胀立场 k[5:]5lp+  
apparent deficit 表面赤字 J42/S [Rt  
apparent financial solvency 表面偿债能力 jF0>wm  
apparent partner 表面合伙人 =nE^zY2m%  
application for personal assessment 个人入息课税申请书 D`2w>{Y  
application of fund 资金应用 +W}6o3x~  
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 H[U"eS."  
appointed actuary 委任精算师 F%G} >xn  
appointed auditor 委任核数师；委任审计师 \JIyJ8FleC  
appointed trustee 委任的受托人
.._UI2MA  
appointer 委任人 :r}C&3  
apportioned pro rata 按比例分摊 ~Nn}FNe  
apportionment 分配；分摊 @k||gQqIB  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 L=V.@?  
apportionment formula 分摊方程式 U,7}VdO  
apportionment of estate duty 遗产税的分摊 5b;~& N4
~  
appraisal 估价；评估 ygYy [IZ  
appreciable growth 可观增长 |?4NlB6  
appreciable impact 显着影响 sk7]s7  
appreciable increase 可观增长 2[g kDZ  
appreciation 增值；升值 80 ckh  
appreciation against other currencies 相对其他货币升值 q:u,)6  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 :*WiswMFm  
appreciation tax 增值税 !:M+7kmr7t  
appropriation 拨款；拨用；拨付 V$3`y=8  
appropriation account 拨款帐目 WGHf?G/s  
Appropriation Bill 拨款法案 nG0R1<  
appropriation-in-aid system 补助拨款办法 ,#K{+1z:  
approved assets 核准资产 #N;McF;W  
approved basket stock 认可一篮子证券 |X;|=
.  
approved budget 核准预算 /-
Z}=  
approved charitable donation 认可慈善捐款 V{n7KhN~Y!  
approved charitable institution 认可慈善机构 Cm;M; ?  
approved currency 核准货币；认可货币 =TJ9Gr/R&:  
approved estimates 核准预算 R$i-
%3  
approved estimates of expenditure 核准开支预算 7R$O~R3p  
approved overseas insurer 核准海外保险人 x% T.0@
!8  
approved overseas trust company 核准海外信托公司 *1,4#8tB  
approved pooled investment fund 核准汇集投资基金 z8cefD9F  
approved provident fund scheme 认可公积金计划 ~{-9qOGw;  
approved provision 核准拨款 ry0YS\W  
approved redeemable share 核准可赎回股份 <"{VVyK  
approved regional stock 认可地区性证券 ]Wtg.y6;  
approved retirement scheme 认可退休金计划 "w3%BbIx  
approved subordinated loan 核准附属贷款 moL3GV%]Gq  
arbitrage 套戥；套汇；套利 Tb\<e3Te_  
arbitrageur 套戥者；套汇者 oqbhb1D1<  
arbitrary amount 临时款项 H:cAORLB  
arrangement 措施；安排；协定 BJKv9x1jK  
arrears 欠款 kO4'|<  
arrears of pay 欠付薪酬 4`Lr^q}M+  
arrears of revenue 逾期未收税款；逾期未收的帐项 i@mS8%|l  
articles of association 组织章程；组织细则；组织章程细则 zZ;V9KM>v  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 t8M\  
ascertainment of profit 确定利润 }VeE4-p B  
"Asia Clear" “亚洲结算系统”