[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 FceT'  
allotment notice 股份配售通知；配股通知 it$~uP |  
allotment of shares 股份分配 ZUycJ-[  
allowable 可获宽免；免税的 4p.O<f;A8  
allowable business loss 可扣除的营业亏损 al/~  
allowable expenses 可扣税的支出 KMV!Hqkk  
allowance 免税额；津贴；备抵；准备金 ?AE%N.rnsi  
allowance for debts 债项的免税额 F<[8!^l(z  
allowance for depreciation by wear and tear 耗损折旧免税额 zPe .  
allowance for funeral expenses 殡殓费的免税额 ln5On_Wm  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 _ sd?l  
allowance for repairs and outgoings 修葺及支出方面的免税额 xlAaIo)T  
allowance to debtor 给债务人的津贴 5> UgBA  
alteration of capital 资本更改 q2y:bqLWl  
alternate trustee 候补受托人 {+;8dtZ)x  
amalgamation 合并 0U'r ia:$  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 y06
2/$*$  
ambit of charges 征税范围；收费范围 .JE7
vPv%!  
amended valuation 经修订的估值 N@}U;x}  
American Commodities Exchange 美国商品交易所 ~X/T6(n$  
American Express Bank Limited 美国运通银行 j^gF~Wz^  
American Stock Exchange 美国证券交易所 -nW-I\d%  
amortization 摊销 \MU4"sX w  
amount due from banks 存放银行同业的款项 n2E2V<#  
amount due from banks abroad 存放海外银行同业的款项 mN{$z<r  
amount due from holding companies 控股公司欠款 F&0rI8Nr  
amount due from local banks 存放本港银行同业的款项 DQSv'!KFO  
amount due to banks 银行同业的存款 $aG'.0HW  
amount due to banks abroad 海外银行同业的存款 !E%!,  
amount due to holding companies 控股公司存款 E] [DVY  
amount due to local banks 本港银行同业的存款 0*q:p`OLw*  
amount due to outport banks 外埠银行同业的存款 N`M5`=.  
amount for note issue 发行纸币的款额 <YC{q>EMc  
amount of bond 担保契据的款额 U+KbvkX wj  
amount of consideration 代价款额 O1z>A  
amount of contribution 供款数额 -Jhf]  
amount of indebtedness 负债款额 R~`Y6>o~9:  
amount of principal of the loan 贷款本金额 IAfYlS#<yD  
amount of rates chargeable 应征差饷数额 @:Ns`+ W*  
amount of share capital 股本额 ZrTq)BZ  
amount of sums assured 承保款额 Z"n]y4h  
amount of variation 变动幅度 ]C!u~A\jq  
amount of vote 拨款数额 e"vEh  
amount payable 应付款额 |A2.W8`o  
amount receivable 应收款额 \ .:CL?m#  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 dgO2fI  
analysis 分析 p'H5yg3h  
ancillary risk 附属风险  `]%{0 Rx  
annual account 周年帐目；周年帐目报表；年度决算；年结 dWI\VS9  
annual accounting date 年结日期 {S|uQgs6j  
annual allowance 每年免税额；年积金；年度津贴；年津 bc+'n  
annual balance 年度余额 U9JqZ!  
annual disposable income 每年可动用收入 9(m^^  
annual estimates 周年预算 !
l'Zar  
annual fee 年费 kr3ZqMfeI  
annual general meeting 周年大会 @gZ%>qe  
annual growth rate 年增率；每年增长率 Cnn,$R=/s  
annual long-term supplement 长期个案每年补助金 I} j! !  
annual pensionable emolument 可供计算退休金的年薪 P?bdjU#_n`  
annual report 年报 !XK p_v  
Annual Report on the Consumer Price Index 《消费物价指数年报》 #oHHKl=M  
annual return 周年报表；周年申报表；每年报税表格 ;N)qNiJY  
Annual Return Rules 《周年报表规则》 jildi
T[s  
annual review of consumer prices 每年消费物价回顾 Lg'z%pi
 
annual roll-forward basis 逐年延展方式 2 ^|*M@3r  
annual salary 年薪 ^f
4qs  
annual statement 年度报表；年度决算表 #KiRH* giU  
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 \;Ii(3+v;  
annuitant 年金受益人 ,#s}nJ4  
annuity 年金 zg)]:  
annuity contract 年金合约 f}o`3v*z  
annuity on human life 人寿年金 CnJO]0Op3  
antecedent debt 先前的债项 3Y>!e#  
ante-dated cheque 倒填日期支票 'GAjx{gM  
anticipated expenditure 预期开支 htIV`_<Ro  
anticipated net profit 预期纯利 ;X\,-pjv  
anticipated revenue 预期收入 Qp{{OjD  
anti-inflation measure 反通货膨胀措施 !)ee{CwNc  
anti-inflationary stance 反通货膨胀立场 PE3l2kr  
apparent deficit 表面赤字 Zpg$:Rr  
apparent financial solvency 表面偿债能力 EWbFy"=  
apparent partner 表面合伙人 vX&Nh"0H&  
application for personal assessment 个人入息课税申请书 `NrxoU=  
application of fund 资金应用 NCBS=L:  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 &d=j_9   
appointed actuary 委任精算师 *V5R[   
appointed auditor 委任核数师；委任审计师 q0$ }MB6  
appointed trustee 委任的受托人 g;vG6!;E\  
appointer 委任人 =ejkE; %L  
apportioned pro rata 按比例分摊 Q!MS_ #O  
apportionment 分配；分摊 UP^{'eh  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 GoZr[=d  
apportionment formula 分摊方程式 [.dF)I3  
apportionment of estate duty 遗产税的分摊 "4|D"|w I)  
appraisal 估价；评估 cV=h8F  
appreciable growth 可观增长 eNpGa0 eG  
appreciable impact 显着影响 RoT}L#!!  
appreciable increase 可观增长 Bk*AO?3p  
appreciation 增值；升值 vEk jd#  
appreciation against other currencies 相对其他货币升值 >`SIB; &>j  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 UOi8>;k`  
appreciation tax 增值税 +.:- :  
appropriation 拨款；拨用；拨付 gYw4YP0Gz  
appropriation account 拨款帐目 +\2{{~_z  
Appropriation Bill 拨款法案 txw:m*(%  
appropriation-in-aid system 补助拨款办法 d@JjqE[  
approved assets 核准资产 ZG"_M@S.  
approved basket stock 认可一篮子证券 s,)Z8H  
approved budget 核准预算 *shE-w;C  
approved charitable donation 认可慈善捐款 mbK$_HvU  
approved charitable institution 认可慈善机构 {}y"JbXM
j  
approved currency 核准货币；认可货币 |>Qj]  
approved estimates 核准预算 buu~#m1z  
approved estimates of expenditure 核准开支预算 Y /?V %X  
approved overseas insurer 核准海外保险人 4"U/T1&  
approved overseas trust company 核准海外信托公司 tN&4t xB  
approved pooled investment fund 核准汇集投资基金 ?A+-k4l  
approved provident fund scheme 认可公积金计划 $F"'=+0  
approved provision 核准拨款 a<*q+a(*W  
approved redeemable share 核准可赎回股份 \R\?`8Orz  
approved regional stock 认可地区性证券 PUZH[-:c  
approved retirement scheme 认可退休金计划 >Z r f}H  
approved subordinated loan 核准附属贷款 MH7 n@.t  
arbitrage 套戥；套汇；套利 [|.IXdJ!  
arbitrageur 套戥者；套汇者 ?Dm={S6  
arbitrary amount 临时款项 P
|*c7+q  
arrangement 措施；安排；协定 GCm(3%{V%(  
arrears 欠款 0h=NbLr|S-  
arrears of pay 欠付薪酬 j
whc;y  
arrears of revenue 逾期未收税款；逾期未收的帐项 d5jZ?
  
articles of association 组织章程；组织细则；组织章程细则 EIQ`?8KSR  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 ]wb^5H  
ascertainment of profit 确定利润 '-c *S]:r  
"Asia Clear" “亚洲结算系统”