[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 Q@>1z*'I  
allotment notice 股份配售通知；配股通知 wQjYH!u,YZ  
allotment of shares 股份分配 z>,M@@  
allowable 可获宽免；免税的 3!fR'L/
i  
allowable business loss 可扣除的营业亏损 K@g ~  
allowable expenses 可扣税的支出 .35~+aqC  
allowance 免税额；津贴；备抵；准备金 fR'!p: ~  
allowance for debts 债项的免税额 {B k` Zlki  
allowance for depreciation by wear and tear 耗损折旧免税额 Q#Zazvk  
allowance for funeral expenses 殡殓费的免税额 {#,5C H')  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 K\XQE50  
allowance for repairs and outgoings 修葺及支出方面的免税额 E QU@';~8  
allowance to debtor 给债务人的津贴 S#B%[3@  
alteration of capital 资本更改 fKqr$59>  
alternate trustee 候补受托人 V;"2=)X  
amalgamation 合并 I *sT*;U  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ecJjE 56P  
ambit of charges 征税范围；收费范围 N|2d9E  
amended valuation 经修订的估值 7vFm
B  
American Commodities Exchange 美国商品交易所 U:n~S   
American Express Bank Limited 美国运通银行 Y9<[n)>+  
American Stock Exchange 美国证券交易所 b|DU  
amortization 摊销 RH _b  
amount due from banks 存放银行同业的款项 Q[K$f%>  
amount due from banks abroad 存放海外银行同业的款项 FZ+2{wIV^  
amount due from holding companies 控股公司欠款 ~/-SKGzo-  
amount due from local banks 存放本港银行同业的款项 r0lI&25
w  
amount due to banks 银行同业的存款 0=6mb]VUi=  
amount due to banks abroad 海外银行同业的存款 iv6G9e{cx  
amount due to holding companies 控股公司存款 stUv!   
amount due to local banks 本港银行同业的存款 2)|=+DN;  
amount due to outport banks 外埠银行同业的存款 |UWIV  
amount for note issue 发行纸币的款额 C=q&S6/+  
amount of bond 担保契据的款额 iJOG"gI&  
amount of consideration 代价款额 l9=Ka{$^*  
amount of contribution 供款数额 $p0D9mF  
amount of indebtedness 负债款额 <ml?DXT  
amount of principal of the loan 贷款本金额 V61oK  
amount of rates chargeable 应征差饷数额 fg#e*7Odn  
amount of share capital 股本额 SH=S>  
amount of sums assured 承保款额 @YH>|{S&  
amount of variation 变动幅度 NcF>}f,}\  
amount of vote 拨款数额 6O6B8  
amount payable 应付款额 .*njgAq7  
amount receivable 应收款额 .`+~mQ Wn  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 "i/GzD7`n  
analysis 分析 z8 }QXXa  
ancillary risk 附属风险 sGtxqnX:J  
annual account 周年帐目；周年帐目报表；年度决算；年结 U+B"$yBR  
annual accounting date 年结日期 v@[3R7|4  
annual allowance 每年免税额；年积金；年度津贴；年津 juWXB+d2Y  
annual balance 年度余额 9D=X3{be#  
annual disposable income 每年可动用收入 =lk'[P/p`  
annual estimates 周年预算 R--s u:  
annual fee 年费 u;rmqo1  
annual general meeting 周年大会 UsU
Ri  
annual growth rate 年增率；每年增长率 UV}:3c6ZX  
annual long-term supplement 长期个案每年补助金 KNQj U-A  
annual pensionable emolument 可供计算退休金的年薪 xPUukmG:B  
annual report 年报 NdLe|L?c  
Annual Report on the Consumer Price Index 《消费物价指数年报》 SUMfebW5  
annual return 周年报表；周年申报表；每年报税表格 M*3G  
Annual Return Rules 《周年报表规则》 0R\.G1f%  
annual review of consumer prices 每年消费物价回顾 e#h&Xa  
annual roll-forward basis 逐年延展方式 ,~Xe#eM  
annual salary 年薪 F#<:ZByjJ@  
annual statement 年度报表；年度决算表 9H4"=!AAgD  
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 iz/CC V L  
annuitant 年金受益人 #'%ii,;wQ  
annuity 年金 ^i_v\E[QU  
annuity contract 年金合约 DeF`#a0E  
annuity on human life 人寿年金 L,#YP#O,j  
antecedent debt 先前的债项 lN5PKsGl  
ante-dated cheque 倒填日期支票 Ce<z[?u  
anticipated expenditure 预期开支 Vfy@?x= &  
anticipated net profit 预期纯利 @aUNyyVP  
anticipated revenue 预期收入 k}<H  
anti-inflation measure 反通货膨胀措施 diM*jN#  
anti-inflationary stance 反通货膨胀立场 qG 20  
apparent deficit 表面赤字 e> 9 X  
apparent financial solvency 表面偿债能力 ]$s)6)kW  
apparent partner 表面合伙人 Sft vN-  
application for personal assessment 个人入息课税申请书 >E4,zs@7t  
application of fund 资金应用 5TuwXz1v  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 m ne)c[Qn  
appointed actuary 委任精算师 y,&[OrCm^\  
appointed auditor 委任核数师；委任审计师 }15&<s  
appointed trustee 委任的受托人 ~gZ1*8s`  
appointer 委任人 <$A/ ('  
apportioned pro rata 按比例分摊 WQVU 82b*  
apportionment 分配；分摊 ojBdUG\  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 %{r3"Q=;W  
apportionment formula 分摊方程式 Z*q&^/N  
apportionment of estate duty 遗产税的分摊 JLWm9c+UTG  
appraisal 估价；评估  8(K:2  
appreciable growth 可观增长 1:T"jsWw  
appreciable impact 显着影响 !fAvxR  
appreciable increase 可观增长 #M  w70@6  
appreciation 增值；升值 58#nYt  
appreciation against other currencies 相对其他货币升值 P6>C+T1  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 S#p_Y^ A  
appreciation tax 增值税 \^y~w~g?  
appropriation 拨款；拨用；拨付 xh#_K@8  
appropriation account 拨款帐目 td\g k  
Appropriation Bill 拨款法案 ~e[qh+  
appropriation-in-aid system 补助拨款办法 QwFA0  
approved assets 核准资产 T^7}Qs9  
approved basket stock 认可一篮子证券 4NaT@68p  
approved budget 核准预算 \oxf_4X  
approved charitable donation 认可慈善捐款 Er@x rhH  
approved charitable institution 认可慈善机构 f&5S`}C  
approved currency 核准货币；认可货币 R'B_YKHBY  
approved estimates 核准预算 0k\,z(e  
approved estimates of expenditure 核准开支预算 E,?IIRg&  
approved overseas insurer 核准海外保险人 `:r-&QdU o  
approved overseas trust company 核准海外信托公司 5GJkvZtFY  
approved pooled investment fund 核准汇集投资基金 l> H'PP~  
approved provident fund scheme 认可公积金计划 7vPGb:y  
approved provision 核准拨款 8|i<
4>  
approved redeemable share 核准可赎回股份 X[<#B5  
approved regional stock 认可地区性证券 dly -mPmP  
approved retirement scheme 认可退休金计划 {*hGe_^  
approved subordinated loan 核准附属贷款 Txe*$T,(  
arbitrage 套戥；套汇；套利 aG =6(ec.  
arbitrageur 套戥者；套汇者 Z)(#D($-  
arbitrary amount 临时款项 B!)9 >  
arrangement 措施；安排；协定 1 7l?li  
arrears 欠款 xp3^,x;\X  
arrears of pay 欠付薪酬 3''Kg<k,I  
arrears of revenue 逾期未收税款；逾期未收的帐项 U_aI!`WXd  
articles of association 组织章程；组织细则；组织章程细则 dQp>z%L)  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 HXdo:#xEO  
ascertainment of profit 确定利润 b
Y,dWNS:  
"Asia Clear" “亚洲结算系统”