[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 "tax  
allotment notice 股份配售通知；配股通知 "`;$wA  
allotment of shares 股份分配 $mfZ{  
allowable 可获宽免；免税的 $2lrP]`>j.  
allowable business loss 可扣除的营业亏损 };{V]f 0  
allowable expenses 可扣税的支出 (.Q.S[<Y  
allowance 免税额；津贴；备抵；准备金 |T!ivd1G  
allowance for debts 债项的免税额 dV_ClH &)  
allowance for depreciation by wear and tear 耗损折旧免税额 =z_.RE  
allowance for funeral expenses 殡殓费的免税额 KY}c}*0  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 3.[ fTrzJ  
allowance for repairs and outgoings 修葺及支出方面的免税额 |ipL.<v7  
allowance to debtor 给债务人的津贴 jhU'U An  
alteration of capital 资本更改 "9Q @&C  
alternate trustee 候补受托人 f,S,35`qa  
amalgamation 合并 :xqhPr]e  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 C%#%_
"N  
ambit of charges 征税范围；收费范围 L-J 7z+{  
amended valuation 经修订的估值 wrtJ8O(  
American Commodities Exchange 美国商品交易所 
la37cG  
American Express Bank Limited 美国运通银行 @D$^- S6  
American Stock Exchange 美国证券交易所 ~=xiMB;oH  
amortization 摊销 # !:u *1  
amount due from banks 存放银行同业的款项 =8` !Ph@(  
amount due from banks abroad 存放海外银行同业的款项 ^ud-N;]MKs  
amount due from holding companies 控股公司欠款 >ucVrLm,X  
amount due from local banks 存放本港银行同业的款项 [WZGu6$SU  
amount due to banks 银行同业的存款 H[H+s!)"  
amount due to banks abroad 海外银行同业的存款 z`)i"O]-K_  
amount due to holding companies 控股公司存款 }q8|t3  
amount due to local banks 本港银行同业的存款 x?5D>M/Y  
amount due to outport banks 外埠银行同业的存款 F?h{IH f  
amount for note issue 发行纸币的款额 F6g)2&
e{/  
amount of bond 担保契据的款额 p]z< 43O$  
amount of consideration 代价款额 h!@ t8R  
amount of contribution 供款数额 l:' 0  
amount of indebtedness 负债款额 "#<P--E9  
amount of principal of the loan 贷款本金额 k&oq6!ix  
amount of rates chargeable 应征差饷数额 W>^WNo3YQ$  
amount of share capital 股本额 G&2UXr3  
amount of sums assured 承保款额 ^v5v7\!  
amount of variation 变动幅度 NFYo@kX> G  
amount of vote 拨款数额 )uG7 DR  
amount payable 应付款额 *?l-:bc]  
amount receivable 应收款额 HV*Dl$  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 Ln&'5D#  
analysis 分析 >0^oC[ B  
ancillary risk 附属风险  ~OdE!!  
annual account 周年帐目；周年帐目报表；年度决算；年结 IF>dsAAI<  
annual accounting date 年结日期 Njp?/r  
annual allowance 每年免税额；年积金；年度津贴；年津 zc1y)s0G  
annual balance 年度余额 
jUtFDw  
annual disposable income 每年可动用收入 "#ctT-g`6  
annual estimates 周年预算 PM(M c]6  
annual fee 年费 /Soc,PjZ  
annual general meeting 周年大会 LtJl\m.th  
annual growth rate 年增率；每年增长率 lMn1e6~K  
annual long-term supplement 长期个案每年补助金 obRYU
|T  
annual pensionable emolument 可供计算退休金的年薪 9Q*T'+V  
annual report 年报 Z30r|Ufh  
Annual Report on the Consumer Price Index 《消费物价指数年报》 XWuHH;~*L  
annual return 周年报表；周年申报表；每年报税表格 e-@.+f2CC  
Annual Return Rules 《周年报表规则》 W`vgH/lSnZ  
annual review of consumer prices 每年消费物价回顾 o+}>E31a  
annual roll-forward basis 逐年延展方式 {/u}  
annual salary 年薪 *_qLLJg  
annual statement 年度报表；年度决算表 Z?@oe-mz  
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 w$`[C+L  
annuitant 年金受益人 SJ
 ay  
annuity 年金 p-qt?A  
annuity contract 年金合约 [B2g{8{!  
annuity on human life 人寿年金 6g6BE^o\  
antecedent debt 先前的债项 J*%XtRio  
ante-dated cheque 倒填日期支票 l-mt{2  
anticipated expenditure 预期开支 BQOit.  
anticipated net profit 预期纯利 $\9M6 k'  
anticipated revenue 预期收入 sY%nPf~9q'  
anti-inflation measure 反通货膨胀措施 '{ -7%>`bn  
anti-inflationary stance 反通货膨胀立场 _ Vo35kA  
apparent deficit 表面赤字 =sIkA)"!=  
apparent financial solvency 表面偿债能力 ukInS:7  
apparent partner 表面合伙人 NUQ?QQ  
application for personal assessment 个人入息课税申请书 &{
gD(QG  
application of fund 资金应用 w>TlM*3D/  
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 (X{o =co,  
appointed actuary 委任精算师 rB Lcj;,
 
appointed auditor 委任核数师；委任审计师 F<YXkG4pO  
appointed trustee 委任的受托人 U3-cH
 
appointer 委任人 SQSPdR+  
apportioned pro rata 按比例分摊 nS` :)#;  
apportionment 分配；分摊 izvwXC  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 5Z<y
||=  
apportionment formula 分摊方程式 d#W>"Cqxqa  
apportionment of estate duty 遗产税的分摊 NB.
s2I7  
appraisal 估价；评估 23iMG]J&  
appreciable growth 可观增长 Zr#\>h'c  
appreciable impact 显着影响 3~ptD5@WF  
appreciable increase 可观增长 Y0?<~G f  
appreciation 增值；升值 @dHQ}Ni  
appreciation against other currencies 相对其他货币升值 {gkY:$xnrG  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 UXd nN;0  
appreciation tax 增值税 ],l}J'.8<V  
appropriation 拨款；拨用；拨付 jqJ't)N  
appropriation account 拨款帐目 71I: P|.>  
Appropriation Bill 拨款法案 <l`xP)] X  
appropriation-in-aid system 补助拨款办法 {Y6;/".DM  
approved assets 核准资产 OH_mZA  
approved basket stock 认可一篮子证券 ,| Zkpn8  
approved budget 核准预算 fgW>~m .W  
approved charitable donation 认可慈善捐款 /4M~ 6LT`  
approved charitable institution 认可慈善机构 I%b}qC"5M  
approved currency 核准货币；认可货币 nvOJY6)$V  
approved estimates 核准预算 7,IH7l|G  
approved estimates of expenditure 核准开支预算 "
T~ce@  
approved overseas insurer 核准海外保险人 huT
WoMU  
approved overseas trust company 核准海外信托公司 hVl^vw7o  
approved pooled investment fund 核准汇集投资基金 ')82a49eA  
approved provident fund scheme 认可公积金计划 6}"t;4@$x  
approved provision 核准拨款 2t3DQ   
approved redeemable share 核准可赎回股份 mNDd>4%H_  
approved regional stock 认可地区性证券 of<(4<T  
approved retirement scheme 认可退休金计划 Ni Y.OwKr  
approved subordinated loan 核准附属贷款 n%&+yg  
arbitrage 套戥；套汇；套利 >J['so2Bf  
arbitrageur 套戥者；套汇者 0<$t9:dq  
arbitrary amount 临时款项 8Rric[v  
arrangement 措施；安排；协定 [:"7B&&A  
arrears 欠款 Pq<]`9/w^w  
arrears of pay 欠付薪酬 F&6Xo]?  
arrears of revenue 逾期未收税款；逾期未收的帐项 hTS?+l  
articles of association 组织章程；组织细则；组织章程细则 "b `R_gG9  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 d
#Xt2   
ascertainment of profit 确定利润 NU/:jr.W#  
"Asia Clear" “亚洲结算系统”