[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 -7IRlP&  
allotment notice 股份配售通知；配股通知 w y&yK*w  
allotment of shares 股份分配 _&RGhA  
allowable 可获宽免；免税的 Od+nBJ   
allowable business loss 可扣除的营业亏损 pHzl/b8  
allowable expenses 可扣税的支出 wD92Ava   
allowance 免税额；津贴；备抵；准备金 _/NPXDL  
allowance for debts 债项的免税额 13p
.dp`  
allowance for depreciation by wear and tear 耗损折旧免税额 i
3vg7V.  
allowance for funeral expenses 殡殓费的免税额 E^B3MyS^^  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 u)[i'ceQZ:  
allowance for repairs and outgoings 修葺及支出方面的免税额 s[;1?+EI  
allowance to debtor 给债务人的津贴 zmhAeblA  
alteration of capital 资本更改 nH
}V:C  
alternate trustee 候补受托人 |,T "_R_K  
amalgamation 合并
AHzm9U @  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 cp&1yB   
ambit of charges 征税范围；收费范围 b(~#CHg  
amended valuation 经修订的估值 )Vo%}g?6!  
American Commodities Exchange 美国商品交易所 p{x6BVw?>  
American Express Bank Limited 美国运通银行 u`"Y!*[ -  
American Stock Exchange 美国证券交易所 }vd72PB  
amortization 摊销 (@NW
2  
amount due from banks 存放银行同业的款项 t9r R>Y9  
amount due from banks abroad 存放海外银行同业的款项 `-g$ 0lm7  
amount due from holding companies 控股公司欠款 ? CU;  
amount due from local banks 存放本港银行同业的款项 -Dwe,N"{2  
amount due to banks 银行同业的存款 E%?> %h  
amount due to banks abroad 海外银行同业的存款 ~m4LL[  
amount due to holding companies 控股公司存款 n5Mhp:zc,  
amount due to local banks 本港银行同业的存款 |\RN%w7E
8  
amount due to outport banks 外埠银行同业的存款 LX}|%- iv  
amount for note issue 发行纸币的款额 U45-R -  
amount of bond 担保契据的款额 .Ms$)1  
amount of consideration 代价款额 TVVu_ib  
amount of contribution 供款数额 JyePI:B&)j  
amount of indebtedness 负债款额 +hcJ!$J7  
amount of principal of the loan 贷款本金额 Of#"nu  
amount of rates chargeable 应征差饷数额 qE.3 :bQ!`  
amount of share capital 股本额 F(`Q62o@  
amount of sums assured 承保款额 Bk B9u&s^  
amount of variation 变动幅度 ~FVbL-2  
amount of vote 拨款数额 P]7s1kgaS  
amount payable 应付款额 v}<z_i5/C.  
amount receivable 应收款额 i "aQm  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 H'I5LYsXO~  
analysis 分析 rIX 40,`  
ancillary risk 附属风险 y!x-R!3  
annual account 周年帐目；周年帐目报表；年度决算；年结 Q6n8,2*  
annual accounting date 年结日期 !iAZEOkRR  
annual allowance 每年免税额；年积金；年度津贴；年津 212 =+k  
annual balance 年度余额 P0rdGf 5T  
annual disposable income 每年可动用收入 a YY1*^  
annual estimates 周年预算
I*KJq ?R  
annual fee 年费 y2PxC. -  
annual general meeting 周年大会 tPDB'S:&
3  
annual growth rate 年增率；每年增长率 ~Fo` Pr_  
annual long-term supplement 长期个案每年补助金 '.e5Ku  
annual pensionable emolument 可供计算退休金的年薪 +!t *LSF  
annual report 年报 ltHuN;C\  
Annual Report on the Consumer Price Index 《消费物价指数年报》 h1#l12k^'  
annual return 周年报表；周年申报表；每年报税表格 JEfhr  
Annual Return Rules 《周年报表规则》 mo]>Um'F  
annual review of consumer prices 每年消费物价回顾 jRp @-S#V  
annual roll-forward basis 逐年延展方式 "WqM<kLa  
annual salary 年薪 xzRC %  
annual statement 年度报表；年度决算表 V3_qqz}`r  
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 ?[ D6|gp  
annuitant 年金受益人 yCv"(fNQ  
annuity 年金 _X)]/A%@  
annuity contract 年金合约 !9^GkFR6n  
annuity on human life 人寿年金 YGi_7fTyc=  
antecedent debt 先前的债项 t5QGXj  
ante-dated cheque 倒填日期支票 fVZ_*'v  
anticipated expenditure 预期开支 r<*Y1;7H'  
anticipated net profit 预期纯利 :0Fwaw9PH"  
anticipated revenue 预期收入 )EG-
xo@X  
anti-inflation measure 反通货膨胀措施 ]xhH:kW4  
anti-inflationary stance 反通货膨胀立场 "?YpF2pD  
apparent deficit 表面赤字 CF5%&B  
apparent financial solvency 表面偿债能力 |h:3BV_  
apparent partner 表面合伙人 =OR&,xt  
application for personal assessment 个人入息课税申请书 l> >BeZ  
application of fund 资金应用 UL" <V  
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 V{0V/Nv  
appointed actuary 委任精算师 ND5E`Va5R  
appointed auditor 委任核数师；委任审计师 ,7e 2M@=  
appointed trustee 委任的受托人 Uzk_ ae  
appointer 委任人 OmP(&t7  
apportioned pro rata 按比例分摊 \)PS&Y8n  
apportionment 分配；分摊 @T-}\AU  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 Vb2")+*:  
apportionment formula 分摊方程式 j MA%`*r  
apportionment of estate duty 遗产税的分摊 +Jc-9Ko\c;  
appraisal 估价；评估 .gI9jRdKw  
appreciable growth 可观增长 NO#^_N`#\  
appreciable impact 显着影响 F,XJGD*  
appreciable increase 可观增长 A3zNUad;  
appreciation 增值；升值 qxD<mZ@-R0  
appreciation against other currencies 相对其他货币升值 QpifO  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 <JJi  
appreciation tax 增值税 8\Eq(o}7  
appropriation 拨款；拨用；拨付 ;}k_2mr~  
appropriation account 拨款帐目 < YuI}d~'  
Appropriation Bill 拨款法案 Q1'D*F4  
appropriation-in-aid system 补助拨款办法 ..^,*  
approved assets 核准资产 ZP %Bu2xd  
approved basket stock 认可一篮子证券 $E@ke:  
approved budget 核准预算 B?_ujH80m  
approved charitable donation 认可慈善捐款 E9[8th,t  
approved charitable institution 认可慈善机构 0M>%1*  
approved currency 核准货币；认可货币 KL*UU ,qU  
approved estimates 核准预算 wmPpE_{  
approved estimates of expenditure 核准开支预算 P^*gk P  
approved overseas insurer 核准海外保险人 YCQ+9  
approved overseas trust company 核准海外信托公司 k<S!|  
approved pooled investment fund 核准汇集投资基金 jN
seD  
approved provident fund scheme 认可公积金计划 VAR/
"  
approved provision 核准拨款 %n#^#:  
approved redeemable share 核准可赎回股份 -OP5v8c f  
approved regional stock 认可地区性证券 KBGJB`D*  
approved retirement scheme 认可退休金计划 Py,@or7n  
approved subordinated loan 核准附属贷款 G,i%:my7  
arbitrage 套戥；套汇；套利 ,K[B/tD{j  
arbitrageur 套戥者；套汇者 BF6H_g  
arbitrary amount 临时款项 Web8"8eD  
arrangement 措施；安排；协定 ( "BFI  
arrears 欠款 `24:Eg6r  
arrears of pay 欠付薪酬 & ~[%N O  
arrears of revenue 逾期未收税款；逾期未收的帐项 AuYi$?8|5  
articles of association 组织章程；组织细则；组织章程细则 [G|2m_  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 X]*W +  
ascertainment of profit 确定利润 IA;KEGJ  
"Asia Clear" “亚洲结算系统”