[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 Z~g7^,-t  
allotment notice 股份配售通知；配股通知 H7Ee0T(`  
allotment of shares 股份分配 P[gYENQ   
allowable 可获宽免；免税的 Gl>*e|}  
allowable business loss 可扣除的营业亏损 &
UX:KW`=  
allowable expenses 可扣税的支出 srIt_Wq  
allowance 免税额；津贴；备抵；准备金 5k<0>6;XH  
allowance for debts 债项的免税额 IKeO&]k  
allowance for depreciation by wear and tear 耗损折旧免税额 :T/I%|;f  
allowance for funeral expenses 殡殓费的免税额 GaOM|F'>  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 rn-CQ2{?  
allowance for repairs and outgoings 修葺及支出方面的免税额 r)f+j@KF  
allowance to debtor 给债务人的津贴 mA\}zLw+r9  
alteration of capital 资本更改 qZh}gu*>  
alternate trustee 候补受托人 eh6=-  
amalgamation 合并 s>e)\9c   
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 lD1m<AC  
ambit of charges 征税范围；收费范围 qL!pDZk  
amended valuation 经修订的估值 Nb/Z +  
American Commodities Exchange 美国商品交易所 ;v%f +  
American Express Bank Limited 美国运通银行 Zopi;O J  
American Stock Exchange 美国证券交易所 /G!M\teeF  
amortization 摊销 "l-R|>6~  
amount due from banks 存放银行同业的款项 t`"pn<  
amount due from banks abroad 存放海外银行同业的款项 d01]5'f?o  
amount due from holding companies 控股公司欠款 =a_ >")  
amount due from local banks 存放本港银行同业的款项 m}sh(W5\  
amount due to banks 银行同业的存款 )SWLX\b  
amount due to banks abroad 海外银行同业的存款 /9@VnM  
amount due to holding companies 控股公司存款 CdNb& Nyz  
amount due to local banks 本港银行同业的存款 M_f.e!?  
amount due to outport banks 外埠银行同业的存款 Qis/'9a  
amount for note issue 发行纸币的款额 <2fgao&-n  
amount of bond 担保契据的款额 a/lTQj]A  
amount of consideration 代价款额 _ v3VUm#  
amount of contribution 供款数额 ECvTmU'=  
amount of indebtedness 负债款额 mBg$eiGTB  
amount of principal of the loan 贷款本金额 tE;c>=>t  
amount of rates chargeable 应征差饷数额 G Y+li{  
amount of share capital 股本额 zIbrw9G  
amount of sums assured 承保款额 d&t,^Hj  
amount of variation 变动幅度 %HcCe[d5l  
amount of vote 拨款数额 <4%vl+qW  
amount payable 应付款额 CjUYwAy$k  
amount receivable 应收款额 E8b:MY  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 OH6-\U'.Z  
analysis 分析 u\o~'Jz  
ancillary risk 附属风险 A\)~y{9bQ  
annual account 周年帐目；周年帐目报表；年度决算；年结 `-w;/A"MJ  
annual accounting date 年结日期 r5'bt"K\>  
annual allowance 每年免税额；年积金；年度津贴；年津 3?bTs =  
annual balance 年度余额 x^)W}p"  
annual disposable income 每年可动用收入 o'|B|oZ  
annual estimates 周年预算 V ^hR%*i'  
annual fee 年费 wg]VG,  
annual general meeting 周年大会 #7p!xf^  
annual growth rate 年增率；每年增长率 Z90]I<a~  
annual long-term supplement 长期个案每年补助金 WXe]Q b g  
annual pensionable emolument 可供计算退休金的年薪 jUd)|v+t  
annual report 年报 |a>,FZv8e  
Annual Report on the Consumer Price Index 《消费物价指数年报》 J)P7QTC  
annual return 周年报表；周年申报表；每年报税表格 IRT0   
Annual Return Rules 《周年报表规则》 B PG&R  
annual review of consumer prices 每年消费物价回顾 f}w_]l#[G  
annual roll-forward basis 逐年延展方式 M&` b\la  
annual salary 年薪 Tx|y!uHh  
annual statement 年度报表；年度决算表 WlmkM?@  
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 <,,X\>B  
annuitant 年金受益人 ;={3H_{3  
annuity 年金 sI6coe5n  
annuity contract 年金合约 C!W0L
`r  
annuity on human life 人寿年金 xt1\Sie  
antecedent debt 先前的债项 Nf)$K'/  
ante-dated cheque 倒填日期支票 J(w 3A)(  
anticipated expenditure 预期开支 %`}nP3  
anticipated net profit 预期纯利 DIx.a^LR  
anticipated revenue 预期收入 zQaD&2 q  
anti-inflation measure 反通货膨胀措施 [Z;ei1l  
anti-inflationary stance 反通货膨胀立场 KRb'kW  
apparent deficit 表面赤字 a6\`r^@  
apparent financial solvency 表面偿债能力 '+7"dHLC;  
apparent partner 表面合伙人 H7(D8.y )  
application for personal assessment 个人入息课税申请书 %#C9E kr  
application of fund 资金应用 |G/WS0  
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 %{
ory5  
appointed actuary 委任精算师 kbZp
i`w  
appointed auditor 委任核数师；委任审计师 [
G' +s  
appointed trustee 委任的受托人 $0|`h)&  
appointer 委任人 1H
 \  
apportioned pro rata 按比例分摊 &1ZUMc  
apportionment 分配；分摊 F(|XJN  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 DcN!u6sJ  
apportionment formula 分摊方程式 <."KejXg-  
apportionment of estate duty 遗产税的分摊 HYl~)O>  
appraisal 估价；评估 st)qw]Dn;Y  
appreciable growth 可观增长 !wTrWD!  
appreciable impact 显着影响 ]Hg6Mz>Mj  
appreciable increase 可观增长 `N8t2yF  
appreciation 增值；升值 *U +<Hv`C  
appreciation against other currencies 相对其他货币升值 B_ bZ
a  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 LZ RP}|  
appreciation tax 增值税 V&7NN=  
appropriation 拨款；拨用；拨付 DhXV
=Qw  
appropriation account 拨款帐目 I>{o]^xw-D  
Appropriation Bill 拨款法案 R5&<\RI0  
appropriation-in-aid system 补助拨款办法 iP6?[pl8  
approved assets 核准资产 Zxh<pd25Y  
approved basket stock 认可一篮子证券 J vq)%t8q>  
approved budget 核准预算 `R!Q(rePx  
approved charitable donation 认可慈善捐款 /}9)ZYMx  
approved charitable institution 认可慈善机构 v[V7$.%5Q  
approved currency 核准货币；认可货币 TG%w  
approved estimates 核准预算 #n]K$k>  
approved estimates of expenditure 核准开支预算 AkCy C1  
approved overseas insurer 核准海外保险人 wHh6y?g\  
approved overseas trust company 核准海外信托公司 `\GRY @cg  
approved pooled investment fund 核准汇集投资基金 6q^\pJY%&7  
approved provident fund scheme 认可公积金计划 5+yy:#J]  
approved provision 核准拨款 7^tYtMm|U  
approved redeemable share 核准可赎回股份  aW9\h_$  
approved regional stock 认可地区性证券 d:"7Tw2v+  
approved retirement scheme 认可退休金计划 2#/23(Wc  
approved subordinated loan 核准附属贷款 9sI&d  
arbitrage 套戥；套汇；套利 3)I]bui  
arbitrageur 套戥者；套汇者 mZO-^ct4  
arbitrary amount 临时款项 YQb503W"d~  
arrangement 措施；安排；协定 }QBL{\E!  
arrears 欠款 'x5p ?m  
arrears of pay 欠付薪酬 7M8cF>o  
arrears of revenue 逾期未收税款；逾期未收的帐项 ,&y_^-|d  
articles of association 组织章程；组织细则；组织章程细则 &2S-scP  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 4U~'Oa@p  
ascertainment of profit 确定利润 xT(0-o*  
"Asia Clear" “亚洲结算系统”