[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 B"E(Y M  
allotment notice 股份配售通知；配股通知 $nD k mKl  
allotment of shares 股份分配 HNHhMi`w  
allowable 可获宽免；免税的 K~hlwjrt  
allowable business loss 可扣除的营业亏损 6
Nd_YX  
allowable expenses 可扣税的支出 \<MTY:  
allowance 免税额；津贴；备抵；准备金 :R|2z`b!  
allowance for debts 债项的免税额 pQgOT0f  
allowance for depreciation by wear and tear 耗损折旧免税额 BUy}Rn  
allowance for funeral expenses 殡殓费的免税额 "*>QxA%c4  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 dE9aE#o  
allowance for repairs and outgoings 修葺及支出方面的免税额 \8>N<B)  
allowance to debtor 给债务人的津贴 fY+ .#V  
alteration of capital 资本更改  V\7u  
alternate trustee 候补受托人 Nm:|C 3_I  
amalgamation 合并 MgK(gL/&[  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 7zkm  
ambit of charges 征税范围；收费范围 =ILo`Q~  
amended valuation 经修订的估值 GL0':LsZ  
American Commodities Exchange 美国商品交易所 B8# f^}8  
American Express Bank Limited 美国运通银行  q&Ua(I  
American Stock Exchange 美国证券交易所 BKjPmrZ|  
amortization 摊销 &B5R
zz-'  
amount due from banks 存放银行同业的款项 cF<DUr)Ve  
amount due from banks abroad 存放海外银行同业的款项 WZO 0u
 
amount due from holding companies 控股公司欠款 G?/8&%8  
amount due from local banks 存放本港银行同业的款项 I8pxo7(-  
amount due to banks 银行同业的存款 RV@(&eM  
amount due to banks abroad 海外银行同业的存款 zm^p7&ak$  
amount due to holding companies 控股公司存款 kU9AfAe  
amount due to local banks 本港银行同业的存款 -3XnK5  
amount due to outport banks 外埠银行同业的存款 WaO;hy~us  
amount for note issue 发行纸币的款额 6I.+c
 
amount of bond 担保契据的款额 ;>hPHx  
amount of consideration 代价款额 AxqTP
x7`|  
amount of contribution 供款数额 k}a!lI:  
amount of indebtedness 负债款额 Q]koj!mMl  
amount of principal of the loan 贷款本金额 9lwo/(
s  
amount of rates chargeable 应征差饷数额 UtW3KvJ#=  
amount of share capital 股本额 #(}_2 x5  
amount of sums assured 承保款额 g8
@
i_  
amount of variation 变动幅度 g='2~c  
amount of vote 拨款数额 9Qm{\  
amount payable 应付款额 =|t1eSzc  
amount receivable 应收款额 9!OCilG  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 ea;c\84_N  
analysis 分析 eMMiSO!3  
ancillary risk 附属风险 pDS4_u  
annual account 周年帐目；周年帐目报表；年度决算；年结 v ?'k)B  
annual accounting date 年结日期 MhB=+S[@  
annual allowance 每年免税额；年积金；年度津贴；年津 L1w4WFWO  
annual balance 年度余额 sU3V )7"  
annual disposable income 每年可动用收入 kR|DzB7  
annual estimates 周年预算 *xNjhR]7v  
annual fee 年费 $R}iL  
annual general meeting 周年大会 Jx[e{o)o  
annual growth rate 年增率；每年增长率 H;}ue  
annual long-term supplement 长期个案每年补助金 97 X60<  
annual pensionable emolument 可供计算退休金的年薪 x-k/rZ  
annual report 年报 UVRV7^eTe  
Annual Report on the Consumer Price Index 《消费物价指数年报》 \A"a>e  
annual return 周年报表；周年申报表；每年报税表格 0 #; s{7k  
Annual Return Rules 《周年报表规则》 $f-pLF+x  
annual review of consumer prices 每年消费物价回顾 ?fwr:aP~  
annual roll-forward basis 逐年延展方式 \nt'I;f  
annual salary 年薪 2MrR|hLx  
annual statement 年度报表；年度决算表 fO|u(e  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 ]o[HH_`s@  
annuitant 年金受益人 *VAi!3Rx;  
annuity 年金 HUX+d4sg  
annuity contract 年金合约 ApB'O;5  
annuity on human life 人寿年金 q:eAL'OkM  
antecedent debt 先前的债项 j>=".^J  
ante-dated cheque 倒填日期支票 C3Z(k}  
anticipated expenditure 预期开支 !: [` V!{  
anticipated net profit 预期纯利 SQCuY<mD  
anticipated revenue 预期收入 Hd}t=6  
anti-inflation measure 反通货膨胀措施 g5]DA.&(  
anti-inflationary stance 反通货膨胀立场 o{,(`o.1O  
apparent deficit 表面赤字 AYtcN4\/  
apparent financial solvency 表面偿债能力 l1j   
apparent partner 表面合伙人 M#IR=|P]  
application for personal assessment 个人入息课税申请书 V#FLxITk  
application of fund 资金应用 #rC+13  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 D'=`O6pK  
appointed actuary 委任精算师 gKEvgXOj  
appointed auditor 委任核数师；委任审计师 3Q6
#m3AWY  
appointed trustee 委任的受托人 r+obm)Qtp  
appointer 委任人 "A$Y)j<#G  
apportioned pro rata 按比例分摊 'Pn`V {a  
apportionment 分配；分摊 <AXYqH7%A  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 h
km3\wg  
apportionment formula 分摊方程式 7~g0{W>Zm  
apportionment of estate duty 遗产税的分摊 QpZhxp  
appraisal 估价；评估 hj[g2S%X  
appreciable growth 可观增长 *gKr1}M  
appreciable impact 显着影响 e6/} M3B  
appreciable increase 可观增长 CF4y$aC#  
appreciation 增值；升值 e1a%Rj~  
appreciation against other currencies 相对其他货币升值 `fHiY.-  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 {uG_)GFr0  
appreciation tax 增值税 n*|-"'j  
appropriation 拨款；拨用；拨付 W12K93tO  
appropriation account 拨款帐目 jV8><5C  
Appropriation Bill 拨款法案 kE|#mI[>  
appropriation-in-aid system 补助拨款办法 ^u<+tV   
approved assets 核准资产 O`| ri5d  
approved basket stock 认可一篮子证券 Ku# _   
approved budget 核准预算 "d\8OOU  
approved charitable donation 认可慈善捐款 %?y` _~G  
approved charitable institution 认可慈善机构 k#M W>  
approved currency 核准货币；认可货币 )F
CqYCfk  
approved estimates 核准预算 n*uZ=M_/Q  
approved estimates of expenditure 核准开支预算 y%AJ>@/;  
approved overseas insurer 核准海外保险人 D[?|\?  
approved overseas trust company 核准海外信托公司 O*7~t17  
approved pooled investment fund 核准汇集投资基金 %;gWl1&5  
approved provident fund scheme 认可公积金计划 P$yJA7]j;%  
approved provision 核准拨款 LdL\B0^l  
approved redeemable share 核准可赎回股份 DKH9 O  
approved regional stock 认可地区性证券 .YlM'E*X  
approved retirement scheme 认可退休金计划 &kE|~i:=,9  
approved subordinated loan 核准附属贷款 5sUnEHN  
arbitrage 套戥；套汇；套利 )}8%Gs4C  
arbitrageur 套戥者；套汇者 %(6WrE5F6  
arbitrary amount 临时款项 oPV"JGa/B4  
arrangement 措施；安排；协定 19DW~kvYk  
arrears 欠款 Ky|0IKE8Z  
arrears of pay 欠付薪酬 $P~a  
arrears of revenue 逾期未收税款；逾期未收的帐项 '`"&RuB  
articles of association 组织章程；组织细则；组织章程细则 ~>|U%3}]  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 + u+fEg/A  
ascertainment of profit 确定利润 c9'b`#'  
"Asia Clear" “亚洲结算系统”