[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 t8i"f L  
allotment notice 股份配售通知；配股通知 r{\cm Ds  
allotment of shares 股份分配 mI9h| n   
allowable 可获宽免；免税的 &M>S$+I n  
allowable business loss 可扣除的营业亏损 #
Yw^n?~~  
allowable expenses 可扣税的支出 [2i+f<  
allowance 免税额；津贴；备抵；准备金 MF 5w.@62X  
allowance for debts 债项的免税额 4Xz6JJ1U[H  
allowance for depreciation by wear and tear 耗损折旧免税额 WcH^bAY6  
allowance for funeral expenses 殡殓费的免税额 [ R~+p#l+Q  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 + W@r p#  
allowance for repairs and outgoings 修葺及支出方面的免税额 &tWWb`  
allowance to debtor 给债务人的津贴 #cdLg-v  
alteration of capital 资本更改 Td;e\s/]  
alternate trustee 候补受托人 }S#.Pw%  
amalgamation 合并 ljiq+tT  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 wW%I <M  
ambit of charges 征税范围；收费范围 GbP!l;a  
amended valuation 经修订的估值 `t6lnO  
American Commodities Exchange 美国商品交易所 v/m`rc
]e  
American Express Bank Limited 美国运通银行 IC}zgvcW  
American Stock Exchange 美国证券交易所 N->;q^  
amortization 摊销 %i.|bIhmm  
amount due from banks 存放银行同业的款项 5@0c@Q  
amount due from banks abroad 存放海外银行同业的款项 s{s0#g  
amount due from holding companies 控股公司欠款 AP@ xZ%;K  
amount due from local banks 存放本港银行同业的款项 J&3;6
I &  
amount due to banks 银行同业的存款 +u T=Wb \  
amount due to banks abroad 海外银行同业的存款 Ev^Xs6 }"  
amount due to holding companies 控股公司存款 M2s   
amount due to local banks 本港银行同业的存款 `Mjm/9+18  
amount due to outport banks 外埠银行同业的存款 I[4E?  
amount for note issue 发行纸币的款额 c<H4rB  
amount of bond 担保契据的款额 r p@=
  
amount of consideration 代价款额 #5H@/o8!s=  
amount of contribution 供款数额 ;JZ XSM-3  
amount of indebtedness 负债款额 D>|:f-Z6Z  
amount of principal of the loan 贷款本金额
'@fk(~|  
amount of rates chargeable 应征差饷数额 3Y
Lnh@-  
amount of share capital 股本额 &a|oJ'clz  
amount of sums assured 承保款额 {'b8;x8h  
amount of variation 变动幅度 ]!A;-m  
amount of vote 拨款数额 ':>B%k  
amount payable 应付款额 TgUQD(d^  
amount receivable 应收款额 +]>a`~  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所  @i`g
R%  
analysis 分析 q6ikJ8E8b  
ancillary risk 附属风险 ]Yj>~k:K  
annual account 周年帐目；周年帐目报表；年度决算；年结 AH7k|6ku<*  
annual accounting date 年结日期 w1}[lq@  
annual allowance 每年免税额；年积金；年度津贴；年津 9 .@(&  
annual balance 年度余额 3jI.!xD`  
annual disposable income 每年可动用收入 Ym6ec|9;  
annual estimates 周年预算 $b o^UYZ6  
annual fee 年费 2Z97Tq  
annual general meeting 周年大会 < G&v  
annual growth rate 年增率；每年增长率 H,I}R  
annual long-term supplement 长期个案每年补助金 cpy"1=K~M  
annual pensionable emolument 可供计算退休金的年薪 kDz
.{Ih  
annual report 年报 x)?\g{JH  
Annual Report on the Consumer Price Index 《消费物价指数年报》 ~"wD4Ue  
annual return 周年报表；周年申报表；每年报税表格
5{5ABV  
Annual Return Rules 《周年报表规则》 %*gO<U4L]  
annual review of consumer prices 每年消费物价回顾 68!]q(!6F  
annual roll-forward basis 逐年延展方式 7*5ctc!dG  
annual salary 年薪 Stc\P]%d  
annual statement 年度报表；年度决算表 4tC_W!?$t  
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 Qnw$=L:  
annuitant 年金受益人 _kd
|:,  
annuity 年金 H|Nw) *.  
annuity contract 年金合约 `u}x:f !  
annuity on human life 人寿年金 <2Q@^  
antecedent debt 先前的债项 K+}Z 6_:  
ante-dated cheque 倒填日期支票 7X|r';"?i  
anticipated expenditure 预期开支 n=
&c5!  
anticipated net profit 预期纯利 47
RYpd  
anticipated revenue 预期收入 Wk|z\OR(  
anti-inflation measure 反通货膨胀措施 ZFON]$Zk  
anti-inflationary stance 反通货膨胀立场 /OP*ARoC21  
apparent deficit 表面赤字 e?YbG.(E9  
apparent financial solvency 表面偿债能力 V4-=Ni]k  
apparent partner 表面合伙人 6+5 Catsn  
application for personal assessment 个人入息课税申请书 R\}YD*  
application of fund 资金应用 lP e$AI  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 -1:Z^&e/  
appointed actuary 委任精算师 d.AjH9 jg  
appointed auditor 委任核数师；委任审计师 K[[k,W]qb  
appointed trustee 委任的受托人 p[)<d_  
appointer 委任人 <C77_t  
apportioned pro rata 按比例分摊 @>]3xHE6#=  
apportionment 分配；分摊 ]Yg EnZ  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 a% !XLyq  
apportionment formula 分摊方程式 `k&K"jA7$  
apportionment of estate duty 遗产税的分摊 wDO5Zew!  
appraisal 估价；评估 /6zpVkV  
appreciable growth 可观增长 hBhkb ~Oky  
appreciable impact 显着影响 "o3"1s>d{  
appreciable increase 可观增长 CiI: uU  
appreciation 增值；升值 d*$<%J  
appreciation against other currencies 相对其他货币升值 
?vFh)U  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 'I]"=O,  
appreciation tax 增值税 MjB[5:s  
appropriation 拨款；拨用；拨付 h<;[P?
z  
appropriation account 拨款帐目 LFyceFbm  
Appropriation Bill 拨款法案 4P!DrOB  
appropriation-in-aid system 补助拨款办法 fR4l4 GU?)  
approved assets 核准资产 7[BL 1HI*  
approved basket stock 认可一篮子证券 n-3j$x1Ne  
approved budget 核准预算 )V3(nZY  
approved charitable donation 认可慈善捐款 5iddB $  
approved charitable institution 认可慈善机构 g@i
>R>  
approved currency 核准货币；认可货币 *\KvcRMGUa  
approved estimates 核准预算 b0Ov+ )7#  
approved estimates of expenditure 核准开支预算 -! ,]Y10  
approved overseas insurer 核准海外保险人 Lzx$"R-  
approved overseas trust company 核准海外信托公司 \Z20fh2
 
approved pooled investment fund 核准汇集投资基金 4>VZk^%b#  
approved provident fund scheme 认可公积金计划 n/oipiYx  
approved provision 核准拨款 no
NF;zT  
approved redeemable share 核准可赎回股份 A}bHfn|  
approved regional stock 认可地区性证券 gkML .u  
approved retirement scheme 认可退休金计划 )]>G,.9C}  
approved subordinated loan 核准附属贷款 eM=)>zl  
arbitrage 套戥；套汇；套利 *rcuhw"^b#  
arbitrageur 套戥者；套汇者 _~ZQ b  
arbitrary amount 临时款项 _:X|R#d  
arrangement 措施；安排；协定 N~; khS]  
arrears 欠款 zc/%1  
arrears of pay 欠付薪酬 QHs:=i~VH  
arrears of revenue 逾期未收税款；逾期未收的帐项 L\Fu']l  
articles of association 组织章程；组织细则；组织章程细则 O% K?l}e  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 =HV-8C]  
ascertainment of profit 确定利润 \As oeeF  
"Asia Clear" “亚洲结算系统”