[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 JadXdK=gE  
allotment notice 股份配售通知；配股通知 X*1vIs;[@  
allotment of shares 股份分配 zn&NLsA  
allowable 可获宽免；免税的 B@G'6 ?  
allowable business loss 可扣除的营业亏损 2#ND(  
allowable expenses 可扣税的支出 g5lf-}?  
allowance 免税额；津贴；备抵；准备金 i,M<}e1  
allowance for debts 债项的免税额 i[H`u,%
+(  
allowance for depreciation by wear and tear 耗损折旧免税额 z%(m:/N70  
allowance for funeral expenses 殡殓费的免税额 #g\O*oYaw  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 4]u53`
 
allowance for repairs and outgoings 修葺及支出方面的免税额 !]7Z) ,s  
allowance to debtor 给债务人的津贴 K/KZ}PI-O  
alteration of capital 资本更改 Wd?(B4{  
alternate trustee 候补受托人 xq-R5(k  
amalgamation 合并 Q3u P 7j  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 [>Z~&cm  
ambit of charges 征税范围；收费范围 7"wr8  
amended valuation 经修订的估值 L0Bcx|)"$`  
American Commodities Exchange 美国商品交易所 :% )va  
American Express Bank Limited 美国运通银行 z{Z'2, #  
American Stock Exchange 美国证券交易所 kUUey
q  
amortization 摊销 (eS4$$g  
amount due from banks 存放银行同业的款项 sL75C|f9  
amount due from banks abroad 存放海外银行同业的款项 ,]\L\V  
amount due from holding companies 控股公司欠款 s6%%/|  
amount due from local banks 存放本港银行同业的款项 R}>xpU1  
amount due to banks 银行同业的存款 TZTi:\nS  
amount due to banks abroad 海外银行同业的存款 :^j`wd1 h  
amount due to holding companies 控股公司存款 vdAaqM6D  
amount due to local banks 本港银行同业的存款 DXl3  
amount due to outport banks 外埠银行同业的存款 e<6fe-g9;  
amount for note issue 发行纸币的款额 R$k4}p  
amount of bond 担保契据的款额 gUwg\>UC  
amount of consideration 代价款额 o(Yfnnuy  
amount of contribution 供款数额 "VR>nyG%  
amount of indebtedness 负债款额 v\PqhIy"  
amount of principal of the loan 贷款本金额 ~cQ./G4  
amount of rates chargeable 应征差饷数额 ?%dsY
\  
amount of share capital 股本额 vx62u29m  
amount of sums assured 承保款额 WM$}1:O
 
amount of variation 变动幅度 .(^KA{  
amount of vote 拨款数额 XdjM/hB{fD  
amount payable 应付款额 0eUK'  
amount receivable 应收款额 Q^>"AhOiU  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 4qXO8T#~J=  
analysis 分析 F=!p7msRB  
ancillary risk 附属风险 '!^5GSP3&  
annual account 周年帐目；周年帐目报表；年度决算；年结 N]udZhkn  
annual accounting date 年结日期 @?
lmho?  
annual allowance 每年免税额；年积金；年度津贴；年津 XUc(7>k  
annual balance 年度余额 UJMM&  
annual disposable income 每年可动用收入 AP5[}$TT  
annual estimates 周年预算 ]=!wMn**  
annual fee 年费 _ dEc? R}  
annual general meeting 周年大会 E j`  
annual growth rate 年增率；每年增长率 Ndq/n21j  
annual long-term supplement 长期个案每年补助金 y:u7*%"  
annual pensionable emolument 可供计算退休金的年薪 zrVw l\&  
annual report 年报 /5 yjON{  
Annual Report on the Consumer Price Index 《消费物价指数年报》 IA I!a1e!  
annual return 周年报表；周年申报表；每年报税表格 ^=`7]E[p  
Annual Return Rules 《周年报表规则》 ZFwUau  
annual review of consumer prices 每年消费物价回顾 + 2v6fan  
annual roll-forward basis 逐年延展方式 .P(k |D&  
annual salary 年薪 W|h~&O  
annual statement 年度报表；年度决算表 9oBK(Sf@^  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查  ~A^E_  
annuitant 年金受益人 |`vwykhezO  
annuity 年金 z#9Tg"8]  
annuity contract 年金合约 uqy&PS  
annuity on human life 人寿年金 '/M9V{DD88  
antecedent debt 先前的债项 -!i1xR(;h  
ante-dated cheque 倒填日期支票 M|8vP53=q  
anticipated expenditure 预期开支 eA q/[(  
anticipated net profit 预期纯利 5"5!\Zo  
anticipated revenue 预期收入 BV)oF2b:  
anti-inflation measure 反通货膨胀措施 m#6RJbEz  
anti-inflationary stance 反通货膨胀立场 z7TMg^9#  
apparent deficit 表面赤字 c"D
%c(:4|  
apparent financial solvency 表面偿债能力 vDI$ QUMD6  
apparent partner 表面合伙人 8LuM eGs  
application for personal assessment 个人入息课税申请书 JC 6?*R  
application of fund 资金应用 8R|!$P  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 =T"R_3[NC  
appointed actuary 委任精算师 'kBg3E$y  
appointed auditor 委任核数师；委任审计师 ;IyA"C(i  
appointed trustee 委任的受托人 IE*eDj  
appointer 委任人 Zt HTl\z  
apportioned pro rata 按比例分摊 -YvnX0j+  
apportionment 分配；分摊 zI-]K,!  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 ((0nJJjz  
apportionment formula 分摊方程式 E;v#'  
apportionment of estate duty 遗产税的分摊 ozaM!ee\z  
appraisal 估价；评估 ($QQuM=  
appreciable growth 可观增长 .cks){\  
appreciable impact 显着影响 zm>^
!j !  
appreciable increase 可观增长 Cp"a,%b6u  
appreciation 增值；升值 Yzr)UJl*I  
appreciation against other currencies 相对其他货币升值 suOWmq Ls  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 B|WM;Y^  
appreciation tax 增值税 hp|.hN(kS]  
appropriation 拨款；拨用；拨付 P^'TI[\L9  
appropriation account 拨款帐目 ,
J;Cb}  
Appropriation Bill 拨款法案 F/%M`?m"ie  
appropriation-in-aid system 补助拨款办法 zTBf.A;e7  
approved assets 核准资产 _:+hB9n s  
approved basket stock 认可一篮子证券 ehTrjb3k  
approved budget 核准预算 2WO5Af%  
approved charitable donation 认可慈善捐款 I9  (6  
approved charitable institution 认可慈善机构 *jQ?(Tf  
approved currency 核准货币；认可货币 q4MR9ig1E_  
approved estimates 核准预算 E P3Vz8^  
approved estimates of expenditure 核准开支预算 HQkK8'\LP  
approved overseas insurer 核准海外保险人 jK^Q5iD  
approved overseas trust company 核准海外信托公司 j+"w2  
approved pooled investment fund 核准汇集投资基金 %eOO8^N  
approved provident fund scheme 认可公积金计划 216=7O2F  
approved provision 核准拨款 X+2uM+  
approved redeemable share 核准可赎回股份 8sus$:Ry  
approved regional stock 认可地区性证券 G)8v~=Bv  
approved retirement scheme 认可退休金计划
g1kYL$o4  
approved subordinated loan 核准附属贷款 ;F_pF+&q  
arbitrage 套戥；套汇；套利 s$gR;su)g  
arbitrageur 套戥者；套汇者 9%Eo<+myh  
arbitrary amount 临时款项 /\.[@]  
arrangement 措施；安排；协定 \>$3'i=mQ  
arrears 欠款 n58yR -"  
arrears of pay 欠付薪酬 xmNs%  
arrears of revenue 逾期未收税款；逾期未收的帐项 8bJj3vr  
articles of association 组织章程；组织细则；组织章程细则 vSnGPLl  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 3\}>nE  
ascertainment of profit 确定利润 FUVp}>#U  
"Asia Clear" “亚洲结算系统”