[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 >q( 5ir  
allotment notice 股份配售通知；配股通知 us{nyil1  
allotment of shares 股份分配 ?C;JJ#Ho  
allowable 可获宽免；免税的 mN1Ssq"B  
allowable business loss 可扣除的营业亏损 (O5)wej   
allowable expenses 可扣税的支出 Wc'Ehyi;  
allowance 免税额；津贴；备抵；准备金 }=GM?,7b  
allowance for debts 债项的免税额 ?ApRJm:T  
allowance for depreciation by wear and tear 耗损折旧免税额 !oMt_k X  
allowance for funeral expenses 殡殓费的免税额 W"sr$K2m|  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 0 -xCp ~vE  
allowance for repairs and outgoings 修葺及支出方面的免税额 y4F^|kS) [  
allowance to debtor 给债务人的津贴 9N Le&o  
alteration of capital 资本更改 qi=3L  
alternate trustee 候补受托人 &hN,xpC  
amalgamation 合并 ?SX_gY e9  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 U6{dI@|B  
ambit of charges 征税范围；收费范围 9YC&&0 C@  
amended valuation 经修订的估值 pMN<p[MB  
American Commodities Exchange 美国商品交易所 |~$7X  
American Express Bank Limited 美国运通银行 Nlt4)  
American Stock Exchange 美国证券交易所 :C%47qv  
amortization 摊销 3%IWGmye4  
amount due from banks 存放银行同业的款项 Zoow*`b|$U  
amount due from banks abroad 存放海外银行同业的款项 9~Xg#{  
amount due from holding companies 控股公司欠款 =lrN'$z?%  
amount due from local banks 存放本港银行同业的款项 ,L%p
  
amount due to banks 银行同业的存款 60PYCqWc  
amount due to banks abroad 海外银行同业的存款 &%e"9v2`  
amount due to holding companies 控股公司存款 u2lmwE  
amount due to local banks 本港银行同业的存款 "6V_/u5M;=  
amount due to outport banks 外埠银行同业的存款 WEC-<fN|Y\  
amount for note issue 发行纸币的款额 /=M.-MU2
 
amount of bond 担保契据的款额 faVS2TN4  
amount of consideration 代价款额 SJ(9rhB5*.  
amount of contribution 供款数额 MVAc8dS  
amount of indebtedness 负债款额 '3%*U*I  
amount of principal of the loan 贷款本金额 >sV Bj(f  
amount of rates chargeable 应征差饷数额 VRhRwdC  
amount of share capital 股本额 ,4Y sZ  
amount of sums assured 承保款额 7ukDS]  
amount of variation 变动幅度 -s~p}CQ.  
amount of vote 拨款数额 jr1Se9u D  
amount payable 应付款额 AIfk"2  
amount receivable 应收款额 SRk7gfP*q  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 YPQCOG  
analysis 分析 Na;t#,  
ancillary risk 附属风险 D[W}[r  
annual account 周年帐目；周年帐目报表；年度决算；年结 K!b>TICa:  
annual accounting date 年结日期 UJs?9]x>  
annual allowance 每年免税额；年积金；年度津贴；年津 *<3iEeO/R  
annual balance 年度余额 g{&PrE'e9  
annual disposable income 每年可动用收入 /2'c>  
annual estimates 周年预算 I)uASfT$  
annual fee 年费 ke</x+\F  
annual general meeting 周年大会 s.ey!ew  
annual growth rate 年增率；每年增长率 Sh47c4{  
annual long-term supplement 长期个案每年补助金 RA~_
]Hk  
annual pensionable emolument 可供计算退休金的年薪 c$.T<r)Z  
annual report 年报 ,,2_/u\"/i  
Annual Report on the Consumer Price Index 《消费物价指数年报》 pb=HVjW<  
annual return 周年报表；周年申报表；每年报税表格 .=aMj rME  
Annual Return Rules 《周年报表规则》 #|D:f~"d3  
annual review of consumer prices 每年消费物价回顾 /^WE@r[:  
annual roll-forward basis 逐年延展方式 *Ag,kW"
 
annual salary 年薪 kjfxjAS=m  
annual statement 年度报表；年度决算表 -*
5yY#fw}  
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 `}n0=E  
annuitant 年金受益人 IT7:QEfKU  
annuity 年金 M,Po54u  
annuity contract 年金合约 {.%0@{Y  
annuity on human life 人寿年金  pe|\'<>i  
antecedent debt 先前的债项 .y( @Y6hO  
ante-dated cheque 倒填日期支票 :'TX" E!  
anticipated expenditure 预期开支 ?##y`.+O  
anticipated net profit 预期纯利 ,9+nfj  
anticipated revenue 预期收入
T)*l' g'  
anti-inflation measure 反通货膨胀措施 <`b|
L9  
anti-inflationary stance 反通货膨胀立场 ec,z6v^9  
apparent deficit 表面赤字 HKT{IP+7(L  
apparent financial solvency 表面偿债能力 M|aQ)ivh3  
apparent partner 表面合伙人 lp3(&p<:  
application for personal assessment 个人入息课税申请书 ~9]Vy (L  
application of fund 资金应用 NdaM9a#TZ  
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 8cequAD  
appointed actuary 委任精算师 ;%lJD"yF  
appointed auditor 委任核数师；委任审计师 ],WwqD=  
appointed trustee 委任的受托人 :1%VZvWk*  
appointer 委任人 agGgJ@  
apportioned pro rata 按比例分摊 8VK
b*  
apportionment 分配；分摊 an #jZ[  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 G;Pt
|F?c  
apportionment formula 分摊方程式 %YsRm%q  
apportionment of estate duty 遗产税的分摊
h/w]
  
appraisal 估价；评估 15RI(BN  
appreciable growth 可观增长 ~ly`u  
appreciable impact 显着影响 |2tSUOZ  
appreciable increase 可观增长 NO%|c|B|  
appreciation 增值；升值 r< N-A?a  
appreciation against other currencies 相对其他货币升值 Ul7,k\q@  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 Z{j!s6Y@{  
appreciation tax 增值税 7 B4w.P,B  
appropriation 拨款；拨用；拨付 F^J&g%ql  
appropriation account 拨款帐目 )@?Qt2  
Appropriation Bill 拨款法案 f4qS OVv
 
appropriation-in-aid system 补助拨款办法 :cIu?7A  
approved assets 核准资产 'lSnyW{  
approved basket stock 认可一篮子证券 `K@5_db\  
approved budget 核准预算 S+4I[|T]Y  
approved charitable donation 认可慈善捐款 $u(M 4(}  
approved charitable institution 认可慈善机构 j=zU7wz)D  
approved currency 核准货币；认可货币 PkZf(=-X  
approved estimates 核准预算 exGhkt~  
approved estimates of expenditure 核准开支预算 je$R\7B<  
approved overseas insurer 核准海外保险人 CYY X\^hA  
approved overseas trust company 核准海外信托公司 C"V?yDy2~  
approved pooled investment fund 核准汇集投资基金 hvwnG>m\  
approved provident fund scheme 认可公积金计划 4IH0
un
 
approved provision 核准拨款 q|de*~@-P  
approved redeemable share 核准可赎回股份 Iltg0`  
approved regional stock 认可地区性证券 !]UU;8h~  
approved retirement scheme 认可退休金计划 h[M6 .  
approved subordinated loan 核准附属贷款 .F=<r-0  
arbitrage 套戥；套汇；套利 N P0H g
d  
arbitrageur 套戥者；套汇者 y"%iD`{  
arbitrary amount 临时款项 !rN#PF>  
arrangement 措施；安排；协定 _AsHw  
arrears 欠款 , . NG.Q4f  
arrears of pay 欠付薪酬 gXJ19zB+  
arrears of revenue 逾期未收税款；逾期未收的帐项 hA&j?{  
articles of association 组织章程；组织细则；组织章程细则 7J</7\  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 ;NN(CKZ9A  
ascertainment of profit 确定利润 n8
y,{|  
"Asia Clear" “亚洲结算系统”