[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 7uNI  
allotment notice 股份配售通知；配股通知 EoCwS  
allotment of shares 股份分配 }jgAV  
allowable 可获宽免；免税的 ( +h I
  
allowable business loss 可扣除的营业亏损 G.e\#_RR?  
allowable expenses 可扣税的支出 vkgL"([_  
allowance 免税额；津贴；备抵；准备金 Z[bC@y[Wb  
allowance for debts 债项的免税额 Cjk AQ(9  
allowance for depreciation by wear and tear 耗损折旧免税额 /n
7,B}  
allowance for funeral expenses 殡殓费的免税额 Li^!OHro.  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 o A@^N4PD  
allowance for repairs and outgoings 修葺及支出方面的免税额 X6'&X  
allowance to debtor 给债务人的津贴 B[X6AQj}d  
alteration of capital 资本更改 %~2m$#)  
alternate trustee 候补受托人 +[[gU;U"v  
amalgamation 合并 ?.ihWbW_  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 {~h\;>  
ambit of charges 征税范围；收费范围 5&@U
T  
amended valuation 经修订的估值 OR8o%AxL7  
American Commodities Exchange 美国商品交易所 tb\pjLB][  
American Express Bank Limited 美国运通银行 w!7/;VJ3d  
American Stock Exchange 美国证券交易所 ra2q. H  
amortization 摊销 xyz86r ^u  
amount due from banks 存放银行同业的款项 q~_jF$9SX  
amount due from banks abroad 存放海外银行同业的款项 FQ)Ekss~C  
amount due from holding companies 控股公司欠款 R7E"7"M10  
amount due from local banks 存放本港银行同业的款项 IpmREl$j  
amount due to banks 银行同业的存款 QLG,r^  
amount due to banks abroad 海外银行同业的存款 ^ s4|  
amount due to holding companies 控股公司存款 5xUPqW%3  
amount due to local banks 本港银行同业的存款 0pOha(,~  
amount due to outport banks 外埠银行同业的存款 e90z(EF?0  
amount for note issue 发行纸币的款额 >E=a~ O  
amount of bond 担保契据的款额 oP 0j>i,"&  
amount of consideration 代价款额 ?3N86Qj  
amount of contribution 供款数额 CNYchE,}  
amount of indebtedness 负债款额 T9?_ `h  
amount of principal of the loan 贷款本金额 sTyGi1  
amount of rates chargeable 应征差饷数额 ^]gl#&"D  
amount of share capital 股本额 /
[5up  
amount of sums assured 承保款额 6^Vf 5W{  
amount of variation 变动幅度 i(HhL&  
amount of vote 拨款数额 {Aw3Itef  
amount payable 应付款额 RBwV+X[B  
amount receivable 应收款额 c= uORt>  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 ?,C,q5 T\  
analysis 分析 RA/yvr  
ancillary risk 附属风险 E}2[Pb)e  
annual account 周年帐目；周年帐目报表；年度决算；年结 N2J!7uoQ  
annual accounting date 年结日期 `,[ c??h  
annual allowance 每年免税额；年积金；年度津贴；年津 LL+rdxJO^  
annual balance 年度余额 2Wtfx" .y  
annual disposable income 每年可动用收入 Z9I./s9  
annual estimates 周年预算 wf1DvsJQ l  
annual fee 年费 IR
a*}MJe  
annual general meeting 周年大会 l !v#6#iq  
annual growth rate 年增率；每年增长率 xW~@V)OH  
annual long-term supplement 长期个案每年补助金 EMbsKG  
annual pensionable emolument 可供计算退休金的年薪 yl%F<5  
annual report 年报 Q2JjBV<  
Annual Report on the Consumer Price Index 《消费物价指数年报》 BW 7[JD  
annual return 周年报表；周年申报表；每年报税表格 ^pa).B.`T  
Annual Return Rules 《周年报表规则》 -X \vB  
annual review of consumer prices 每年消费物价回顾 O~VUViS6$  
annual roll-forward basis 逐年延展方式 Nl _J p:8s  
annual salary 年薪 b87 o6"j  
annual statement 年度报表；年度决算表 [~wc HE  
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 gEu\X |7'  
annuitant 年金受益人 'C<=bUM  
annuity 年金 eS
U8/9B  
annuity contract 年金合约 |t_2AV  
annuity on human life 人寿年金 mgW
tjV 8  
antecedent debt 先前的债项 }kDrUnBk  
ante-dated cheque 倒填日期支票 [-ecK Px  
anticipated expenditure 预期开支 m<4Lo0?nS  
anticipated net profit 预期纯利 .O^|MhBJu  
anticipated revenue 预期收入 A )cb
 
anti-inflation measure 反通货膨胀措施 j;.&+.  
anti-inflationary stance 反通货膨胀立场 ~fe0Ba4  
apparent deficit 表面赤字
w5Xdq_e3  
apparent financial solvency 表面偿债能力 IYPLitT  
apparent partner 表面合伙人 ZlzFmNe60  
application for personal assessment 个人入息课税申请书 1rC'sfz  
application of fund 资金应用 \Wk$>?+#@  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 O{V"'o  
appointed actuary 委任精算师 9'M_tMm5  
appointed auditor 委任核数师；委任审计师 =[&Jxy>Y  
appointed trustee 委任的受托人 P.Bk-#}$  
appointer 委任人 we9AB_y  
apportioned pro rata 按比例分摊 iDsjIW\j  
apportionment 分配；分摊 XQA2uR4h  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 ",m5}mk:4  
apportionment formula 分摊方程式 '4rgIs3=x"  
apportionment of estate duty 遗产税的分摊 \ q>,c49a{  
appraisal 估价；评估 zl5S)/A  
appreciable growth 可观增长 nj  
appreciable impact 显着影响 Fh'Jb*|Q  
appreciable increase 可观增长 ~cjvo?)&e;  
appreciation 增值；升值 %y q}4[S+o  
appreciation against other currencies 相对其他货币升值 xjpW<-)MLf  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ra1hdf0"  
appreciation tax 增值税 NO1PGen  
appropriation 拨款；拨用；拨付 J98K:SAR  
appropriation account 拨款帐目 C0M{zGT>}  
Appropriation Bill 拨款法案 )r~Oj3TH  
appropriation-in-aid system 补助拨款办法 I}X8-WFB  
approved assets 核准资产 ?m6E@.{  
approved basket stock 认可一篮子证券 R)=<q]Ms  
approved budget 核准预算 Sa0\93oa  
approved charitable donation 认可慈善捐款 >Vvc55z  
approved charitable institution 认可慈善机构 :vjbuqN]  
approved currency 核准货币；认可货币 =6$(m}(74  
approved estimates 核准预算 ,x/j&S9!  
approved estimates of expenditure 核准开支预算 cQny)2k*x  
approved overseas insurer 核准海外保险人 ?=l(29tH  
approved overseas trust company 核准海外信托公司 z!%}0  
approved pooled investment fund 核准汇集投资基金 rZEu@6
3  
approved provident fund scheme 认可公积金计划 s5.2gu|"%  
approved provision 核准拨款 & Lw| t_y  
approved redeemable share 核准可赎回股份 waC%o%fD  
approved regional stock 认可地区性证券 H4N==o  
approved retirement scheme 认可退休金计划 1gC=xMAT  
approved subordinated loan 核准附属贷款 ]q j%6tz  
arbitrage 套戥；套汇；套利 ^6`U0|5mRX  
arbitrageur 套戥者；套汇者 Z8x(_ft5  
arbitrary amount 临时款项 6T-(GHzfHJ  
arrangement 措施；安排；协定 3Wiu`A  
arrears 欠款 vv u((b  
arrears of pay 欠付薪酬 xASjw?  
arrears of revenue 逾期未收税款；逾期未收的帐项 8P .! q  
articles of association 组织章程；组织细则；组织章程细则 6Z$T&Ul{  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 AXyuXB  
ascertainment of profit 确定利润 *VH1(E`hl  
"Asia Clear" “亚洲结算系统”