[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 [h.i,%Ua"P  
allotment notice 股份配售通知；配股通知 }dEf |6_  
allotment of shares 股份分配 #BIY[{!  
allowable 可获宽免；免税的 ko~e*31_E  
allowable business loss 可扣除的营业亏损 {y<E_y x1  
allowable expenses 可扣税的支出 ~-A"M_n ?  
allowance 免税额；津贴；备抵；准备金 T1RICIf1F  
allowance for debts 债项的免税额 %D ,(S-Uj  
allowance for depreciation by wear and tear 耗损折旧免税额 xz}=C:s
 
allowance for funeral expenses 殡殓费的免税额 \~T&C5  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 Fn;Gq-^7@  
allowance for repairs and outgoings 修葺及支出方面的免税额 nd h\+7  
allowance to debtor 给债务人的津贴 O5JG!bGE_F  
alteration of capital 资本更改 |W SvAM3  
alternate trustee 候补受托人 (V`ddP-  
amalgamation 合并 E q5X/Hx  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 )!sjXiC!h  
ambit of charges 征税范围；收费范围 2'?C  
amended valuation 经修订的估值 FuP~_ E~  
American Commodities Exchange 美国商品交易所 eM^Y  
American Express Bank Limited 美国运通银行 @nM+*0 $d  
American Stock Exchange 美国证券交易所 ?Lr: >  
amortization 摊销 tSiQrI  
amount due from banks 存放银行同业的款项 >UV=k :Q  
amount due from banks abroad 存放海外银行同业的款项 tk+t3 +  
amount due from holding companies 控股公司欠款 92^Dn`g  
amount due from local banks 存放本港银行同业的款项 s)9sbJ  
amount due to banks 银行同业的存款 %z["TVH  
amount due to banks abroad 海外银行同业的存款 '~pZj"uy  
amount due to holding companies 控股公司存款 w)}@svv"  
amount due to local banks 本港银行同业的存款 &G7@lz@sK+  
amount due to outport banks 外埠银行同业的存款 02po;  
amount for note issue 发行纸币的款额 W\z<pP  
amount of bond 担保契据的款额 B(pHo&ox  
amount of consideration 代价款额 i]0$7s9!  
amount of contribution 供款数额 Bh6lK}9
  
amount of indebtedness 负债款额 5pq9x4&  
amount of principal of the loan 贷款本金额 (FOJHjtkM  
amount of rates chargeable 应征差饷数额 [Ib17#74  
amount of share capital 股本额 -raZ6?Zjc  
amount of sums assured 承保款额 Aoy=gK  
amount of variation 变动幅度 L$; gf_L  
amount of vote 拨款数额 wKy4Ic+RV  
amount payable 应付款额 JvD`RUh  
amount receivable 应收款额 9~}8?kPNw=  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 ~tqNxlA  
analysis 分析 Le,+jm  
ancillary risk 附属风险 7 '7a`-W  
annual account 周年帐目；周年帐目报表；年度决算；年结 QtfLJ5vi  
annual accounting date 年结日期 BWsD~Ft  
annual allowance 每年免税额；年积金；年度津贴；年津 5K |s]Y;  
annual balance 年度余额 T!Uf PfEI  
annual disposable income 每年可动用收入 [&{NgUgu"  
annual estimates 周年预算 _B\X&!G.  
annual fee 年费 d6"B_,*b  
annual general meeting 周年大会
'59l.  
annual growth rate 年增率；每年增长率 O9)k)A]`O  
annual long-term supplement 长期个案每年补助金 aGmbB7[BZ  
annual pensionable emolument 可供计算退休金的年薪 
suZ`  
annual report 年报 [,mcvO;  
Annual Report on the Consumer Price Index 《消费物价指数年报》 v0|"[qGb  
annual return 周年报表；周年申报表；每年报税表格 90+Hv:wF  
Annual Return Rules 《周年报表规则》 KnYHjJa  
annual review of consumer prices 每年消费物价回顾 9!Vp-bo  
annual roll-forward basis 逐年延展方式  SwmX_F#_  
annual salary 年薪 +F6R@@rWr  
annual statement 年度报表；年度决算表 8j!(*'J.  
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 3hNb ?  
annuitant 年金受益人 H3qL&xL  
annuity 年金 iTeFy-Ct  
annuity contract 年金合约 Re'Ek  
annuity on human life 人寿年金 , -S n  
antecedent debt 先前的债项 JLV?n,nF  
ante-dated cheque 倒填日期支票 8\8%FSrc  
anticipated expenditure 预期开支 |-VbJd  
anticipated net profit 预期纯利 SlUt &+)  
anticipated revenue 预期收入 +@K8:}lOW
 
anti-inflation measure 反通货膨胀措施 =|bW >y  
anti-inflationary stance 反通货膨胀立场 pXHeUBY.  
apparent deficit 表面赤字 r#K"d  
apparent financial solvency 表面偿债能力 +PkN~m`  
apparent partner 表面合伙人 =_H)5I_\  
application for personal assessment 个人入息课税申请书 aV?r%'~Z  
application of fund 资金应用 ^b(>Bg)T  
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 [KwwhI@3  
appointed actuary 委任精算师 |)u|@\{  
appointed auditor 委任核数师；委任审计师 fT_swhIO  
appointed trustee 委任的受托人 8^dsx1U#  
appointer 委任人 j~rarR@NB)  
apportioned pro rata 按比例分摊 eFCXjM  
apportionment 分配；分摊 VEg/x z4c  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 5V/CYcO  
apportionment formula 分摊方程式 1oIu~f{`  
apportionment of estate duty 遗产税的分摊 auQfW
O[ u  
appraisal 估价；评估 J*O$)K%Hx  
appreciable growth 可观增长 ;={Z Bx  
appreciable impact 显着影响 ^o*$+DbC  
appreciable increase 可观增长 64qQ:D7C  
appreciation 增值；升值 Z'z~40Bda  
appreciation against other currencies 相对其他货币升值 hk1jxnQh  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 T2MX_rt#D  
appreciation tax 增值税 t9 m],aH  
appropriation 拨款；拨用；拨付 f7QX"p&P  
appropriation account 拨款帐目 s *1%I$=@  
Appropriation Bill 拨款法案 B 9AE*  
appropriation-in-aid system 补助拨款办法 @Ao E>  
approved assets 核准资产 I UxsvW+  
approved basket stock 认可一篮子证券 6WnGP>tc.  
approved budget 核准预算 b`sph%&  
approved charitable donation 认可慈善捐款 QabYkL
5@  
approved charitable institution 认可慈善机构 !4G<&hvb  
approved currency 核准货币；认可货币 LlG~aGhel  
approved estimates 核准预算 Jv=G
3=.  
approved estimates of expenditure 核准开支预算 mF !=H%  
approved overseas insurer 核准海外保险人 +bK.{1  
approved overseas trust company 核准海外信托公司 ,W/D0  
approved pooled investment fund 核准汇集投资基金 @*c)  s_  
approved provident fund scheme 认可公积金计划 'u2Qq"d+
 
approved provision 核准拨款 I"=XM   
approved redeemable share 核准可赎回股份 oos35xV.  
approved regional stock 认可地区性证券 h&6x.ps@  
approved retirement scheme 认可退休金计划 ai,Mez  
approved subordinated loan 核准附属贷款 dj76YK  
arbitrage 套戥；套汇；套利 TGz5t$]I  
arbitrageur 套戥者；套汇者 {9Op{bZ  
arbitrary amount 临时款项 ,uP1U@Cas  
arrangement 措施；安排；协定 O(
{ -lI  
arrears 欠款 }?Y+GT"E  
arrears of pay 欠付薪酬 s"|N-A=cS  
arrears of revenue 逾期未收税款；逾期未收的帐项 HiG&`:P>q  
articles of association 组织章程；组织细则；组织章程细则 :8aIj_qds  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 r8M/E lbk  
ascertainment of profit 确定利润 |7I.DBjR;  
"Asia Clear" “亚洲结算系统”