[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 ^[zF IO  
allotment notice 股份配售通知；配股通知 n]btazM{   
allotment of shares 股份分配 FD}>}fLv  
allowable 可获宽免；免税的 +z\ O"zlj  
allowable business loss 可扣除的营业亏损 c> Ljv('bj  
allowable expenses 可扣税的支出 O11.wLNH  
allowance 免税额；津贴；备抵；准备金 L G9#D  
allowance for debts 债项的免税额 #60<$HO:Z  
allowance for depreciation by wear and tear 耗损折旧免税额 Xgm9>/y  
allowance for funeral expenses 殡殓费的免税额 4U:+iumy2  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 ?rV c}  
allowance for repairs and outgoings 修葺及支出方面的免税额 j8p'B-yS  
allowance to debtor 给债务人的津贴 ZZ6F0FLXJ  
alteration of capital 资本更改 GgjBLe=C  
alternate trustee 候补受托人 F[OBPPQ3  
amalgamation 合并 3!B
3C(g  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 %K]nX#.B&  
ambit of charges 征税范围；收费范围 FdJC@Y-#uA  
amended valuation 经修订的估值 ?)5M3lV3k  
American Commodities Exchange 美国商品交易所 ~9ILN~91  
American Express Bank Limited 美国运通银行 oDas~0<oh  
American Stock Exchange 美国证券交易所 x9CI>l  
amortization 摊销 >Y/1%Hp9  
amount due from banks 存放银行同业的款项 %x7l`.)N  
amount due from banks abroad 存放海外银行同业的款项 oApI/o  
amount due from holding companies 控股公司欠款  XC{(O:EG  
amount due from local banks 存放本港银行同业的款项 H\!u5 o&}`  
amount due to banks 银行同业的存款 'lNl><
e-  
amount due to banks abroad 海外银行同业的存款 g@"6QAP  
amount due to holding companies 控股公司存款 VbX$i!>8  
amount due to local banks 本港银行同业的存款 _E[{7"3}  
amount due to outport banks 外埠银行同业的存款 $RSVN?  
amount for note issue 发行纸币的款额 UoxF00H@!  
amount of bond 担保契据的款额 z95V 7E  
amount of consideration 代价款额 ss3fq}  
amount of contribution 供款数额 HIeMV,.QN  
amount of indebtedness 负债款额 ;7<a0HZ5!  
amount of principal of the loan 贷款本金额 Vd^`Hv&i  
amount of rates chargeable 应征差饷数额 p:ST$1 K  
amount of share capital 股本额 Vt
4}!b(O  
amount of sums assured 承保款额 ig/71 6r|  
amount of variation 变动幅度 U^0vLyqW^5  
amount of vote 拨款数额 @kwD$%*0  
amount payable 应付款额 5tl}rmI`  
amount receivable 应收款额 @]#+`pZ4A  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 (^Do#3  
analysis 分析 =-pss 47  
ancillary risk 附属风险 z?"5="D  
annual account 周年帐目；周年帐目报表；年度决算；年结 pN]Hp"v  
annual accounting date 年结日期 @4B2O"z`  
annual allowance 每年免税额；年积金；年度津贴；年津 Nd!2 @?V4  
annual balance 年度余额 n7q-)Dv_U  
annual disposable income 每年可动用收入 25ZGuM  
annual estimates 周年预算 <p0$Q!^dK=  
annual fee 年费
-{b1&  
annual general meeting 周年大会 d8RpL{9\7  
annual growth rate 年增率；每年增长率 0XYO2k  
annual long-term supplement 长期个案每年补助金 c[y=K)<Z  
annual pensionable emolument 可供计算退休金的年薪 |PJW
2PN  
annual report 年报 r IK|}5  
Annual Report on the Consumer Price Index 《消费物价指数年报》 n"K7@[d  
annual return 周年报表；周年申报表；每年报税表格 HIa$0g0J  
Annual Return Rules 《周年报表规则》 1v\-jM
"  
annual review of consumer prices 每年消费物价回顾 A
YZds >#Q  
annual roll-forward basis 逐年延展方式 u\.sS|
$  
annual salary 年薪 lIFU7g  
annual statement 年度报表；年度决算表 >6DY3\  
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 o"1us75P  
annuitant 年金受益人 D
[#\Y+N  
annuity 年金 ^:)&KV8D|  
annuity contract 年金合约 l*m|b""].u  
annuity on human life 人寿年金 YKc{P"'/|  
antecedent debt 先前的债项 !Z'm@,+  
ante-dated cheque 倒填日期支票 M7>\Qk  
anticipated expenditure 预期开支 %-'U9e KN  
anticipated net profit 预期纯利 sTqB%$K}  
anticipated revenue 预期收入 +%Gm2e;_u  
anti-inflation measure 反通货膨胀措施 \%Smp2K  
anti-inflationary stance 反通货膨胀立场 )eV40l$ M  
apparent deficit 表面赤字  zm.2L  
apparent financial solvency 表面偿债能力 x+TNF>%'D  
apparent partner 表面合伙人 hW+Dko(s  
application for personal assessment 个人入息课税申请书 _INUJc  
application of fund 资金应用 O46/[{p+8  
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 uU\iji\  
appointed actuary 委任精算师 ?3Fo:Z`@F  
appointed auditor 委任核数师；委任审计师 ~3YNHm6V  
appointed trustee 委任的受托人 K/,lw~>  
appointer 委任人 zXCIn  
apportioned pro rata 按比例分摊 &sRJ'oc  
apportionment 分配；分摊 -oo=IUk  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 mHMej@  
apportionment formula 分摊方程式 09?<K)_G  
apportionment of estate duty 遗产税的分摊 f\^QV  
appraisal 估价；评估 VV4_  
appreciable growth 可观增长 IyuT=A~ Ki  
appreciable impact 显着影响 z} \9/`  
appreciable increase 可观增长 yEny2q}  
appreciation 增值；升值 -ur]k]R  
appreciation against other currencies 相对其他货币升值 nJya1AH;  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 FS}z_G|4]  
appreciation tax 增值税 J?<L8;$s
7  
appropriation 拨款；拨用；拨付 2yZ6:U~  
appropriation account 拨款帐目 s?E:
]  
Appropriation Bill 拨款法案 ybG)=0  
appropriation-in-aid system 补助拨款办法 rh_({rvQ  
approved assets 核准资产 GT.^u#r  
approved basket stock 认可一篮子证券 >g2B5K
Y  
approved budget 核准预算 Vel;t<1  
approved charitable donation 认可慈善捐款 O?WaMfS[1  
approved charitable institution 认可慈善机构 @ih}x  
approved currency 核准货币；认可货币 -CrZ'k;4  
approved estimates 核准预算 |<*(`\'w  
approved estimates of expenditure 核准开支预算 XL3h ;$,  
approved overseas insurer 核准海外保险人 |Q;o538  
approved overseas trust company 核准海外信托公司 ]>L]?Rm  
approved pooled investment fund 核准汇集投资基金 K?je(t^  
approved provident fund scheme 认可公积金计划 {\&"I|dpe  
approved provision 核准拨款 4Dia#1$:J  
approved redeemable share 核准可赎回股份 q':wSu u  
approved regional stock 认可地区性证券 @7=D]yu  
approved retirement scheme 认可退休金计划 M::iU_  
approved subordinated loan 核准附属贷款 h'x~"k1  
arbitrage 套戥；套汇；套利 w0!,1 Ry  
arbitrageur 套戥者；套汇者 S\ZAcz4  
arbitrary amount 临时款项 j#f&!&G5<&  
arrangement 措施；安排；协定 ,Tl5@RN  
arrears 欠款 RX1{?*r]Z  
arrears of pay 欠付薪酬 n4 @a`lN5g  
arrears of revenue 逾期未收税款；逾期未收的帐项 jZ!JX mVV  
articles of association 组织章程；组织细则；组织章程细则 2>k)=hl:  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 MGzF+ln^U  
ascertainment of profit 确定利润 i 8X
z  
"Asia Clear" “亚洲结算系统”