[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 R!/,E  
allotment notice 股份配售通知；配股通知 N t>HztXd  
allotment of shares 股份分配 3\p]esse  
allowable 可获宽免；免税的 S0.- >"L  
allowable business loss 可扣除的营业亏损 vN0L(B  
allowable expenses 可扣税的支出 \9>g;qPg}  
allowance 免税额；津贴；备抵；准备金 neB.Wu~WH  
allowance for debts 债项的免税额 f=_Bx2ub  
allowance for depreciation by wear and tear 耗损折旧免税额 ^;)SFmjg%  
allowance for funeral expenses 殡殓费的免税额 igRDt{}  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 ^b"
x|8  
allowance for repairs and outgoings 修葺及支出方面的免税额 G {pP}  
allowance to debtor 给债务人的津贴 [I++>4  
alteration of capital 资本更改 "]SJbuzh  
alternate trustee 候补受托人 VRd:2uDS  
amalgamation 合并 C N zSBm  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 &v3D" J  
ambit of charges 征税范围；收费范围 c69U1  
amended valuation 经修订的估值 zfP[1  
American Commodities Exchange 美国商品交易所 ]s*[Lib  
American Express Bank Limited 美国运通银行 ~4=]%XYz  
American Stock Exchange 美国证券交易所 _cxm}*}\#
 
amortization 摊销 ^^4K/XBve  
amount due from banks 存放银行同业的款项 K'iS#i7  
amount due from banks abroad 存放海外银行同业的款项 _:ZFCDO  
amount due from holding companies 控股公司欠款 xP{H jONu  
amount due from local banks 存放本港银行同业的款项 ~zE 1'  
amount due to banks 银行同业的存款 Q8;x9o@ p  
amount due to banks abroad 海外银行同业的存款 d5w_[=9U  
amount due to holding companies 控股公司存款 /@9-!cL  
amount due to local banks 本港银行同业的存款 `zElB
D  
amount due to outport banks 外埠银行同业的存款 L;.VEz!  
amount for note issue 发行纸币的款额 ny!lja5[  
amount of bond 担保契据的款额 nu46
9  
amount of consideration 代价款额 XI%RneuDr:  
amount of contribution 供款数额 7~!I2DV_  
amount of indebtedness 负债款额 xVsa,EX b  
amount of principal of the loan 贷款本金额 ;e#>n!<u  
amount of rates chargeable 应征差饷数额 27Kc-rcB  
amount of share capital 股本额 v5&xY2RI7  
amount of sums assured 承保款额 \yJZvhUk  
amount of variation 变动幅度
U,%s;  
amount of vote 拨款数额 I<D&,LFH*w  
amount payable 应付款额 hV3,^#9o  
amount receivable 应收款额 4cXAT9  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 G zJ9N`  
analysis 分析 g^
s+C Z  
ancillary risk 附属风险 %mK3N2N$  
annual account 周年帐目；周年帐目报表；年度决算；年结 '|YtNhWZ?  
annual accounting date 年结日期 q;~R:}?@  
annual allowance 每年免税额；年积金；年度津贴；年津 8FO1`%8Oe  
annual balance 年度余额 W;3 R;  
annual disposable income 每年可动用收入 ALE808;|  
annual estimates 周年预算 Ek"YM[  
annual fee 年费 tIi!*u  
annual general meeting 周年大会 $:%*gY4~76  
annual growth rate 年增率；每年增长率 {Ior.(D>Y  
annual long-term supplement 长期个案每年补助金 7%:??*"~  
annual pensionable emolument 可供计算退休金的年薪 jGk7=}nw  
annual report 年报 cwH,l$  
Annual Report on the Consumer Price Index 《消费物价指数年报》 SBCL1aM  
annual return 周年报表；周年申报表；每年报税表格 07$/]eO%C  
Annual Return Rules 《周年报表规则》 ~u_K&X  
annual review of consumer prices 每年消费物价回顾 XsAY4WT
S  
annual roll-forward basis 逐年延展方式 q*HAIw[<y  
annual salary 年薪 paq8L{R  
annual statement 年度报表；年度决算表 g>6:CG"  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 Du)B9s  
annuitant 年金受益人 ucQezmie  
annuity 年金 w"fCI13  
annuity contract 年金合约 KcIc'G 9  
annuity on human life 人寿年金 +O|_P`HBoI  
antecedent debt 先前的债项 +G5'kYzJ  
ante-dated cheque 倒填日期支票 + 6x"trC  
anticipated expenditure 预期开支 :@:g*w2K  
anticipated net profit 预期纯利 7,pje j  
anticipated revenue 预期收入 Nbgp_:{  
anti-inflation measure 反通货膨胀措施 EsT 0"{  
anti-inflationary stance 反通货膨胀立场 fl!mYCPv  
apparent deficit 表面赤字 ?,WUJH?^  
apparent financial solvency 表面偿债能力 N+*(Y5TU  
apparent partner 表面合伙人 .LX?VD  
application for personal assessment 个人入息课税申请书 8pXfT%]  
application of fund 资金应用 'bLP~  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 kA1RfSS  
appointed actuary 委任精算师 +V2C}NQ5R  
appointed auditor 委任核数师；委任审计师 GYFgEg}  
appointed trustee 委任的受托人 Zr\2BOcc.l  
appointer 委任人 3cmbK  
apportioned pro rata 按比例分摊 }R`8h&J  
apportionment 分配；分摊 b0r,h)R   
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 \ua9thO
G  
apportionment formula 分摊方程式 Rb {+Ki  
apportionment of estate duty 遗产税的分摊 11i"n
R|  
appraisal 估价；评估  ]a78tTi  
appreciable growth 可观增长 a^@+%?X  
appreciable impact 显着影响 2;&mkcK'  
appreciable increase 可观增长 E2>im>
p  
appreciation 增值；升值 6o$Z0mG  
appreciation against other currencies 相对其他货币升值 DY$yiOH9  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 R|
/Wz/$1A  
appreciation tax 增值税 BfX%|CWh  
appropriation 拨款；拨用；拨付 g;$E1U=R-E  
appropriation account 拨款帐目 [vE$R@TZ0!  
Appropriation Bill 拨款法案 Xfj)gPt}  
appropriation-in-aid system 补助拨款办法 G=vN;e_$_b  
approved assets 核准资产 5r'=O2AZX  
approved basket stock 认可一篮子证券 #N; 
$  
approved budget 核准预算 .=?Sz*3  
approved charitable donation 认可慈善捐款 Vz%"9`r  
approved charitable institution 认可慈善机构 D5=C^`$2  
approved currency 核准货币；认可货币 )8
:n}w  
approved estimates 核准预算 |d5ggf.w  
approved estimates of expenditure 核准开支预算 CP}0Ri)  
approved overseas insurer 核准海外保险人 P~&O4['<  
approved overseas trust company 核准海外信托公司 Gj6<s./  
approved pooled investment fund 核准汇集投资基金 7^HpVcSM  
approved provident fund scheme 认可公积金计划 ggMUdlU  
approved provision 核准拨款  }K?F7cD  
approved redeemable share 核准可赎回股份 wyp{KIV  
approved regional stock 认可地区性证券 L+_8QK<  
approved retirement scheme 认可退休金计划 VIetcs  
approved subordinated loan 核准附属贷款 y*_K=}pk  
arbitrage 套戥；套汇；套利 AmZuo_  
arbitrageur 套戥者；套汇者 
m{VL\ g)  
arbitrary amount 临时款项 &Y{F? c^  
arrangement 措施；安排；协定 %j%%Rn  
arrears 欠款 fH&zR#T7U4  
arrears of pay 欠付薪酬 0"hiCGm'  
arrears of revenue 逾期未收税款；逾期未收的帐项 6e zcS}:+  
articles of association 组织章程；组织细则；组织章程细则 <Uf|PFVj$  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 0xv\D0  
ascertainment of profit 确定利润 (WJV.GcP1  
"Asia Clear" “亚洲结算系统”