[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 qc2j }D0  
allotment notice 股份配售通知；配股通知 f <fa+fB  
allotment of shares 股份分配 aTuD|s  
allowable 可获宽免；免税的 zUXQl{  
allowable business loss 可扣除的营业亏损 &YGd!Q  
allowable expenses 可扣税的支出 G|Rsj{2'  
allowance 免税额；津贴；备抵；准备金 u)Y~+ [Q  
allowance for debts 债项的免税额 x2=Bu#Y  
allowance for depreciation by wear and tear 耗损折旧免税额 Yrs7F.Y"  
allowance for funeral expenses 殡殓费的免税额 fz\C$[+u  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 4='Xhm  
allowance for repairs and outgoings 修葺及支出方面的免税额 t6m3lq{  
allowance to debtor 给债务人的津贴 N4I`6uDgD  
alteration of capital 资本更改 3p6QJuSB  
alternate trustee 候补受托人 Y#S<:,/sb?  
amalgamation 合并 h:-ZXIv?  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 U(P^-J<n1  
ambit of charges 征税范围；收费范围 6=U81  
amended valuation 经修订的估值 "3.v(GVr  
American Commodities Exchange 美国商品交易所 Atc9[<~WG  
American Express Bank Limited 美国运通银行 a$r- U_?  
American Stock Exchange 美国证券交易所 ~U(`XvR\4  
amortization 摊销 0^$ L{V  
amount due from banks 存放银行同业的款项 F M;NA{  
amount due from banks abroad 存放海外银行同业的款项 EudX^L5U<d  
amount due from holding companies 控股公司欠款 U$v|c%6  
amount due from local banks 存放本港银行同业的款项 Z<L}ur  
amount due to banks 银行同业的存款 rR]U Ff  
amount due to banks abroad 海外银行同业的存款 7aRtw:PQn  
amount due to holding companies 控股公司存款 nF>41 K  
amount due to local banks 本港银行同业的存款 ?!^ow5"8  
amount due to outport banks 外埠银行同业的存款 5xC4lT/U  
amount for note issue 发行纸币的款额 <}
t~^E,  
amount of bond 担保契据的款额 vT~ey
 
amount of consideration 代价款额 J!Er%QUR  
amount of contribution 供款数额 +Ac.@!X}%  
amount of indebtedness 负债款额 L#O1>  
amount of principal of the loan 贷款本金额 V[ju7\>$Z  
amount of rates chargeable 应征差饷数额 k#F |  
amount of share capital 股本额 ve($l"T  
amount of sums assured 承保款额 E! d?@Xr@  
amount of variation 变动幅度 bCMo8Xh  
amount of vote 拨款数额 "@^Pb$BLY  
amount payable 应付款额 VzfaUAIZl  
amount receivable 应收款额 X-LCIT|1  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 7irpD7P>  
analysis 分析 >*s_)IH2  
ancillary risk 附属风险 &H8wYs  
annual account 周年帐目；周年帐目报表；年度决算；年结 WX .Ax$fT  
annual accounting date 年结日期 ]H|O  
annual allowance 每年免税额；年积金；年度津贴；年津 Ak3cE_*Y/  
annual balance 年度余额 pHQrjEF *  
annual disposable income 每年可动用收入 oCfO:7  
annual estimates 周年预算 & "i4og<  
annual fee 年费 )U12Rshl  
annual general meeting 周年大会 -Vg
(aD  
annual growth rate 年增率；每年增长率 [wU e"{  
annual long-term supplement 长期个案每年补助金 q9Zp8&<EqH  
annual pensionable emolument 可供计算退休金的年薪 )X |[jP  
annual report 年报 '8%jA$o\g  
Annual Report on the Consumer Price Index 《消费物价指数年报》 !Gob `# r  
annual return 周年报表；周年申报表；每年报税表格 JfD-CoQS'  
Annual Return Rules 《周年报表规则》 e}dGK=`  
annual review of consumer prices 每年消费物价回顾 OQW%nF9~  
annual roll-forward basis 逐年延展方式 GuK3EM*_  
annual salary 年薪 eHHY.^|  
annual statement 年度报表；年度决算表 SR%k|YT  
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 u7&q(Z&&O  
annuitant 年金受益人 UE9RrfdN  
annuity 年金 0N;~(Vt2  
annuity contract 年金合约 [|".j#ZlK  
annuity on human life 人寿年金 |RjAp.pm  
antecedent debt 先前的债项 ^'9.VVyz  
ante-dated cheque 倒填日期支票 .RN
Y}bbk  
anticipated expenditure 预期开支 e!W U
 
anticipated net profit 预期纯利 8[b_E5!V  
anticipated revenue 预期收入 -pmb-#`M  
anti-inflation measure 反通货膨胀措施 QB uX#bDV  
anti-inflationary stance 反通货膨胀立场 >$$z6A[  
apparent deficit 表面赤字 /< k&[  
apparent financial solvency 表面偿债能力 Su/8P[q_  
apparent partner 表面合伙人 >``sM=Wat  
application for personal assessment 个人入息课税申请书 d1P|v( `S9  
application of fund 资金应用 J':X$>
E|  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 s\+| ql  
appointed actuary 委任精算师
(}g4}A@x  
appointed auditor 委任核数师；委任审计师 dx@|M{jz'  
appointed trustee 委任的受托人 @C-03`JWuK  
appointer 委任人 uMx6:  
apportioned pro rata 按比例分摊 7|5X> yt  
apportionment 分配；分摊 g.Tc>?~  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 |\zzOfaO  
apportionment formula 分摊方程式 apOXcZ  
apportionment of estate duty 遗产税的分摊 K| dI'TnW  
appraisal 估价；评估 AH{#RD  
appreciable growth 可观增长 ho-#Xbq#g  
appreciable impact 显着影响 SR$ 'JGfp  
appreciable increase 可观增长 xi51,y+(5  
appreciation 增值；升值 3v@h&7<E  
appreciation against other currencies 相对其他货币升值 8`
<e\g7-  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 _01wRsm%2  
appreciation tax 增值税 =oBl UE  
appropriation 拨款；拨用；拨付 zO`4W!x&  
appropriation account 拨款帐目 IM% ,A5u  
Appropriation Bill 拨款法案 wz'=  
appropriation-in-aid system 补助拨款办法 ({ O~O5k  
approved assets 核准资产 hkb&]XWi[  
approved basket stock 认可一篮子证券 P_4E<"eK  
approved budget 核准预算 &szYa-K*  
approved charitable donation 认可慈善捐款 +4$][3.
 
approved charitable institution 认可慈善机构 FsO_|r  
approved currency 核准货币；认可货币 #f [}a  
approved estimates 核准预算 He,,bq  
approved estimates of expenditure 核准开支预算 F\, vIS  
approved overseas insurer 核准海外保险人 2x>7>;>  
approved overseas trust company 核准海外信托公司 U9Zu
D40\  
approved pooled investment fund 核准汇集投资基金 z&cM8w:  
approved provident fund scheme 认可公积金计划 lEg
jv,  
approved provision 核准拨款 %
x.du9  
approved redeemable share 核准可赎回股份
uNkJe  
approved regional stock 认可地区性证券 "OwK -  
approved retirement scheme 认可退休金计划 j7U&a}(  
approved subordinated loan 核准附属贷款 uu9IUqEq2  
arbitrage 套戥；套汇；套利 m]vS"AdX  
arbitrageur 套戥者；套汇者 Y[l<fbh(}  
arbitrary amount 临时款项 "fr{:'HX  
arrangement 措施；安排；协定 (dZ]j){  
arrears 欠款 RIQ-mpg~(k  
arrears of pay 欠付薪酬 3&>0'h  
arrears of revenue 逾期未收税款；逾期未收的帐项 U sh
IQh  
articles of association 组织章程；组织细则；组织章程细则 &?1O D5  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 06O_!"GD}  
ascertainment of profit 确定利润 xP_/5N=f  
"Asia Clear" “亚洲结算系统”