[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 6~GaFmW=  
allotment notice 股份配售通知；配股通知 M`\c'|i/  
allotment of shares 股份分配 0$l=ME(  
allowable 可获宽免；免税的 YXXUYi~!f  
allowable business loss 可扣除的营业亏损 x^_Wfkch]  
allowable expenses 可扣税的支出 OqUEj 0X  
allowance 免税额；津贴；备抵；准备金 ~jAOGo/&6  
allowance for debts 债项的免税额 bT-(lIU  
allowance for depreciation by wear and tear 耗损折旧免税额 "lLt=s2>L  
allowance for funeral expenses 殡殓费的免税额 'dM &~LSQ  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 6,M>'s,N  
allowance for repairs and outgoings 修葺及支出方面的免税额 xtf]U:c  
allowance to debtor 给债务人的津贴 b,5H|$nLu  
alteration of capital 资本更改 ?6Cbx6  
alternate trustee 候补受托人 n"Ec%n  
amalgamation 合并 hZI9*=`,"  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 |GE3.g  
ambit of charges 征税范围；收费范围 R?+Eo(0q,  
amended valuation 经修订的估值 E*IkI))X0  
American Commodities Exchange 美国商品交易所 T3Kq1 Rh  
American Express Bank Limited 美国运通银行 !J
UXq  
American Stock Exchange 美国证券交易所 &w:"e'FG`  
amortization 摊销 ^ef:cS$;  
amount due from banks 存放银行同业的款项 _6THyj$f  
amount due from banks abroad 存放海外银行同业的款项 7;KmJ}$  
amount due from holding companies 控股公司欠款 is{I5IR\/  
amount due from local banks 存放本港银行同业的款项 $=iz&{9  
amount due to banks 银行同业的存款 7M}T^LC  
amount due to banks abroad 海外银行同业的存款 : QSlctW  
amount due to holding companies 控股公司存款 lT$Vv=M  
amount due to local banks 本港银行同业的存款 Nt67Ye3;  
amount due to outport banks 外埠银行同业的存款 k<=.1cFh  
amount for note issue 发行纸币的款额 MUz.-YRt  
amount of bond 担保契据的款额 yXY8 oE  
amount of consideration 代价款额 NAV}q<@v  
amount of contribution 供款数额 )vOZp&  
amount of indebtedness 负债款额 \l_ RyMi  
amount of principal of the loan 贷款本金额 $;7?w-.  
amount of rates chargeable 应征差饷数额 KJ,{w?p~ )  
amount of share capital 股本额 '1ff|c!x9  
amount of sums assured 承保款额 bj(U?$
  
amount of variation 变动幅度 `y0ZFh1>X  
amount of vote 拨款数额 eOy{]<l3  
amount payable 应付款额 td q;D  
amount receivable 应收款额 ?nrd$,
 
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 X55Eemg/  
analysis 分析 /YHBhoat  
ancillary risk 附属风险 65N;PH59D  
annual account 周年帐目；周年帐目报表；年度决算；年结 x '3<F  
annual accounting date 年结日期 ^SxB b,\  
annual allowance 每年免税额；年积金；年度津贴；年津 C2AP   
annual balance 年度余额 {#uX   
annual disposable income 每年可动用收入 vuuID24:  
annual estimates 周年预算 Ts0.Ck  
annual fee 年费 T_6,o[b8  
annual general meeting 周年大会 RmO-".$yt  
annual growth rate 年增率；每年增长率 z1f~:AdL  
annual long-term supplement 长期个案每年补助金 ({Fus@/  
annual pensionable emolument 可供计算退休金的年薪 u)&6;A4  
annual report 年报 $q DH  
Annual Report on the Consumer Price Index 《消费物价指数年报》 (Z)  
annual return 周年报表；周年申报表；每年报税表格 P^v`
5v  
Annual Return Rules 《周年报表规则》 :~:(49l  
annual review of consumer prices 每年消费物价回顾 ^o!K0t*  
annual roll-forward basis 逐年延展方式 8l>/ZZ.NXi  
annual salary 年薪 )Be}Ev#)Zx  
annual statement 年度报表；年度决算表 xex/L%!Rj  
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 $k@reN9  
annuitant 年金受益人 :CSys62
 
annuity 年金 "Fc
A:7+  
annuity contract 年金合约 #1z}~1-  
annuity on human life 人寿年金 |GL#E"[&'  
antecedent debt 先前的债项 7R<<}dA]  
ante-dated cheque 倒填日期支票 0
Z2![n  
anticipated expenditure 预期开支 D!J ("~[3  
anticipated net profit 预期纯利 PLg`\|  
anticipated revenue 预期收入 =4 &9!Z  
anti-inflation measure 反通货膨胀措施 8iK>bp  
anti-inflationary stance 反通货膨胀立场 yXc/Nl%  
apparent deficit 表面赤字 +q) ^pCC  
apparent financial solvency 表面偿债能力 $ tj[*  
apparent partner 表面合伙人 2aW&d=!ZV  
application for personal assessment 个人入息课税申请书 J.?6a:#bU/  
application of fund 资金应用 *M/3
1qI  
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 L2P~moVIi  
appointed actuary 委任精算师
h:"<x$F  
appointed auditor 委任核数师；委任审计师 ?b2"~A  
appointed trustee 委任的受托人 1 W2AE?  
appointer 委任人 8NPt[*  
apportioned pro rata 按比例分摊 q<r{ps  
apportionment 分配；分摊 1`5d~>fV  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 mcb0%  
apportionment formula 分摊方程式 pHni"iT  
apportionment of estate duty 遗产税的分摊 v)d\ 5#7  
appraisal 估价；评估 <2diO=  
appreciable growth 可观增长 ~k+-))pf  
appreciable impact 显着影响 +MGEO+  
appreciable increase 可观增长 $eX; 2  
appreciation 增值；升值 $}aL Fb  
appreciation against other currencies 相对其他货币升值 mxq
'A  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 &0K H00l  
appreciation tax 增值税 IBQmm(+v  
appropriation 拨款；拨用；拨付 I Vq9z  
appropriation account 拨款帐目 JDD(e_dw  
Appropriation Bill 拨款法案 5=.,a5  
appropriation-in-aid system 补助拨款办法 [US.n+G6  
approved assets 核准资产 #J, `a.  
approved basket stock 认可一篮子证券 cDxjD5E  
approved budget 核准预算 ]5YG*sD4  
approved charitable donation 认可慈善捐款 M!,$i  
approved charitable institution 认可慈善机构 u(\b1h n  
approved currency 核准货币；认可货币 FoInJ(PDH  
approved estimates 核准预算 ?#rDoYt/Sx  
approved estimates of expenditure 核准开支预算 -_%n\#  
approved overseas insurer 核准海外保险人 }a'8lwF%I  
approved overseas trust company 核准海外信托公司 ,l#V eC  
approved pooled investment fund 核准汇集投资基金 C*/d%eHD  
approved provident fund scheme 认可公积金计划 ts{Tk5+  
approved provision 核准拨款 hoO8s#0ED  
approved redeemable share 核准可赎回股份 @Ej{sC!0T  
approved regional stock 认可地区性证券 <S6|$7{1  
approved retirement scheme 认可退休金计划 (m-(5 CaJ  
approved subordinated loan 核准附属贷款 F9]GEBLr  
arbitrage 套戥；套汇；套利 ^$6EO)<  
arbitrageur 套戥者；套汇者 &f|LjpMCf  
arbitrary amount 临时款项 L@ql)Lc);  
arrangement 措施；安排；协定 7$\;G82_  
arrears 欠款 2J|Wbey  
arrears of pay 欠付薪酬 QAp il  
arrears of revenue 逾期未收税款；逾期未收的帐项 <nvz*s  
articles of association 组织章程；组织细则；组织章程细则 @2L+"=u#  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 k,0JW=Vh>|  
ascertainment of profit 确定利润 hof:36 <  
"Asia Clear" “亚洲结算系统”