[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 Eg(.L,dj  
allotment notice 股份配售通知；配股通知 9xOTR#B:_V  
allotment of shares 股份分配 *nSKIDw  
allowable 可获宽免；免税的 `Sal-|[Cv[  
allowable business loss 可扣除的营业亏损 ~oz??SX  
allowable expenses 可扣税的支出 f~:wI
9  
allowance 免税额；津贴；备抵；准备金 O,Ej m<nt  
allowance for debts 债项的免税额 ?izl#?  
allowance for depreciation by wear and tear 耗损折旧免税额 R!rj:f!>  
allowance for funeral expenses 殡殓费的免税额 ^@f.~4P*I  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 ]cM,m2^2  
allowance for repairs and outgoings 修葺及支出方面的免税额 a FL;E  
allowance to debtor 给债务人的津贴 e=`=7H4P  
alteration of capital 资本更改 7O,!67+^~  
alternate trustee 候补受托人 C."\ a_p  
amalgamation 合并 g\1|<jb3  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 r "!xI  
ambit of charges 征税范围；收费范围 Ff1!+P,  
amended valuation 经修订的估值 dWP<,Z>  
American Commodities Exchange 美国商品交易所 (,D:6(R7t  
American Express Bank Limited 美国运通银行 y I}>  
American Stock Exchange 美国证券交易所 r3dGX iu  
amortization 摊销 l4ru0V8s7  
amount due from banks 存放银行同业的款项 ,olP}  
amount due from banks abroad 存放海外银行同业的款项 '7 t:.88  
amount due from holding companies 控股公司欠款 d:{}0hmxI  
amount due from local banks 存放本港银行同业的款项 z) x.6  
amount due to banks 银行同业的存款 rV}&G!V_t  
amount due to banks abroad 海外银行同业的存款 *t
fD^nctO  
amount due to holding companies 控股公司存款 1
s.>_
  
amount due to local banks 本港银行同业的存款 Id=V\'$o  
amount due to outport banks 外埠银行同业的存款 9V|)3GF  
amount for note issue 发行纸币的款额 $r)NL  
amount of bond 担保契据的款额 06e dVIRr  
amount of consideration 代价款额 40G'3HOp  
amount of contribution 供款数额 >qZl s'  
amount of indebtedness 负债款额 #^{%jlmHxJ  
amount of principal of the loan 贷款本金额 \_x~lRqJJ  
amount of rates chargeable 应征差饷数额 WAf"|
 
amount of share capital 股本额 B.:1fT7lI  
amount of sums assured 承保款额 kK:U+`+  
amount of variation 变动幅度 ;;+ h4O )  
amount of vote 拨款数额 MzH'<`;BP  
amount payable 应付款额 u82(`+B  
amount receivable 应收款额 :eIQF7-  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 EiVVVmm!  
analysis 分析 9"zp>VR  
ancillary risk 附属风险 w?Pex]i{  
annual account 周年帐目；周年帐目报表；年度决算；年结 T+oOlug  
annual accounting date 年结日期 S6Y:Z0  
annual allowance 每年免税额；年积金；年度津贴；年津 2I283%xr  
annual balance 年度余额 CSY-{  
annual disposable income 每年可动用收入 tX6_n%/L  
annual estimates 周年预算 ^!z(IE'  
annual fee 年费
v#?;Pye F  
annual general meeting 周年大会 aYM~Ub:x{  
annual growth rate 年增率；每年增长率 R_b4S%jhx  
annual long-term supplement 长期个案每年补助金 BjGfUQ  
annual pensionable emolument 可供计算退休金的年薪 TfHL'u9B  
annual report 年报 _bt9{@)  
Annual Report on the Consumer Price Index 《消费物价指数年报》 A0OA7m:~4  
annual return 周年报表；周年申报表；每年报税表格 v3{%U1>}v  
Annual Return Rules 《周年报表规则》 }<zbx*!  
annual review of consumer prices 每年消费物价回顾 Tn9Fg7<  
annual roll-forward basis 逐年延展方式 2#ZqGf.'v  
annual salary 年薪 BkP4.XRI  
annual statement 年度报表；年度决算表 lOM8%{.'_x  
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 CbpzYv32  
annuitant 年金受益人 KTBtLUH]*F  
annuity 年金 Yr>0Qg],  
annuity contract 年金合约 6s'n r7'0  
annuity on human life 人寿年金 WNt':w^_  
antecedent debt 先前的债项 ?Qx4Z3n  
ante-dated cheque 倒填日期支票 w|Ry)[  
anticipated expenditure 预期开支 0f@9y  
anticipated net profit 预期纯利 4sW'p H  
anticipated revenue 预期收入 \(--$9  
anti-inflation measure 反通货膨胀措施 C_JO:$\rE  
anti-inflationary stance 反通货膨胀立场 ydA@@C\&  
apparent deficit 表面赤字 ;G[0%z+*  
apparent financial solvency 表面偿债能力 *Ms&WYN-  
apparent partner 表面合伙人 !cdY`f6x  
application for personal assessment 个人入息课税申请书 zszmG^W{  
application of fund 资金应用 /8!n7a7  
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 o1"N
{Eu  
appointed actuary 委任精算师 u-tD_U
Ick  
appointed auditor 委任核数师；委任审计师 ,Xr`tQ<@  
appointed trustee 委任的受托人 x6*y$D^B  
appointer 委任人 }Q@~_3,UJ  
apportioned pro rata 按比例分摊 *Mb'y d/|  
apportionment 分配；分摊 #eX
<=H]  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 1Wiz0X/  
apportionment formula 分摊方程式 _#MKpH  
apportionment of estate duty 遗产税的分摊 3SI0etVr  
appraisal 估价；评估 NCY2^  
appreciable growth 可观增长 'IT]VRObP  
appreciable impact 显着影响 i+pQ 7wx  
appreciable increase 可观增长 qHtIjtt[q  
appreciation 增值；升值 R$66F>Jz^  
appreciation against other currencies 相对其他货币升值 Gs,e8ri!  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 Ftd,dqd  
appreciation tax 增值税 RWX!d54&  
appropriation 拨款；拨用；拨付 l}r9kS  
appropriation account 拨款帐目 y ?P`vHf  
Appropriation Bill 拨款法案 QPh3(K1w^  
appropriation-in-aid system 补助拨款办法 ~<~
~C#R  
approved assets 核准资产 hgzNEx%^q  
approved basket stock 认可一篮子证券 TI\xCIH  
approved budget 核准预算 "RM\<)IF  
approved charitable donation 认可慈善捐款 jVZ<i}h0B  
approved charitable institution 认可慈善机构 L[
A?W  
approved currency 核准货币；认可货币 #ti%hm  
approved estimates 核准预算 s H_,P  
approved estimates of expenditure 核准开支预算 [~X&J#  
approved overseas insurer 核准海外保险人 1
e7I2g  
approved overseas trust company 核准海外信托公司 F_m' 9KX4E  
approved pooled investment fund 核准汇集投资基金 g<,0kl2'S  
approved provident fund scheme 认可公积金计划 H5& ._  
approved provision 核准拨款 vU5}E\Ny  
approved redeemable share 核准可赎回股份 0FY-e~xr  
approved regional stock 认可地区性证券 w W/q#kc  
approved retirement scheme 认可退休金计划 }S3 oX$  
approved subordinated loan 核准附属贷款 I8`$a  
arbitrage 套戥；套汇；套利 %4Qs|CM)m  
arbitrageur 套戥者；套汇者 eB=&(ZT  
arbitrary amount 临时款项 gu%i|-}  
arrangement 措施；安排；协定 Sk1t~  
arrears 欠款 "
a}fwg9Y  
arrears of pay 欠付薪酬 T:zM]%Xh  
arrears of revenue 逾期未收税款；逾期未收的帐项 Lk P :l  
articles of association 组织章程；组织细则；组织章程细则 Ir5|H|b<  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 rf%VSxD9  
ascertainment of profit 确定利润 HZ2W`wo  
"Asia Clear" “亚洲结算系统”