[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 "P A
:  
allotment notice 股份配售通知；配股通知 $JKR,  
allotment of shares 股份分配 Uj!3H]d  
allowable 可获宽免；免税的 oj.f uJD  
allowable business loss 可扣除的营业亏损 p4m9@\gn  
allowable expenses 可扣税的支出 Rv9oK-S  
allowance 免税额；津贴；备抵；准备金 #{973~uj  
allowance for debts 债项的免税额 *ea%KE":  
allowance for depreciation by wear and tear 耗损折旧免税额 bzFwQi}>  
allowance for funeral expenses 殡殓费的免税额 ka_]s:>+  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 <gU^#gsGra  
allowance for repairs and outgoings 修葺及支出方面的免税额 Jv  
allowance to debtor 给债务人的津贴 9
}e`_z  
alteration of capital 资本更改 g'G"`)~ 2  
alternate trustee 候补受托人 9IFK4>&O6  
amalgamation 合并 ~Yrtz  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 v-`RX;8  
ambit of charges 征税范围；收费范围 )4oTA@wR  
amended valuation 经修订的估值 x5q5<-#  
American Commodities Exchange 美国商品交易所 EsA)o 5  
American Express Bank Limited 美国运通银行 r)$(>/[$  
American Stock Exchange 美国证券交易所 "S 6'<~s  
amortization 摊销 Y8I*B=7  
amount due from banks 存放银行同业的款项 m`(5 B  
amount due from banks abroad 存放海外银行同业的款项 '1?
b?nVo  
amount due from holding companies 控股公司欠款 Q v/}WnBk  
amount due from local banks 存放本港银行同业的款项 WLr\ l29  
amount due to banks 银行同业的存款 xA|72!zk0P  
amount due to banks abroad 海外银行同业的存款 rzC\8Dd  
amount due to holding companies 控股公司存款 #R&Dgt  
amount due to local banks 本港银行同业的存款 ZJev_mj  
amount due to outport banks 外埠银行同业的存款 ?`PG`|2~  
amount for note issue 发行纸币的款额 83, ATQg  
amount of bond 担保契据的款额 #DMt<1#:  
amount of consideration 代价款额 2BA'Zu`  
amount of contribution 供款数额 ?#|Y'%a"  
amount of indebtedness 负债款额 iU^
KmM I  
amount of principal of the loan 贷款本金额 zcCX;N  
amount of rates chargeable 应征差饷数额 9! hiCqA&  
amount of share capital 股本额 B%95M|  
amount of sums assured 承保款额 `TvpKS5.Y  
amount of variation 变动幅度 sdq
8wn  
amount of vote 拨款数额 AH$D./ a  
amount payable 应付款额 w4YuijhW  
amount receivable 应收款额 <uUHr,#  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 W 79wz\a  
analysis 分析 3D3/\E#'o  
ancillary risk 附属风险 ;0lHi4
c0  
annual account 周年帐目；周年帐目报表；年度决算；年结 8
c-r;DE  
annual accounting date 年结日期 D+Osz  
annual allowance 每年免税额；年积金；年度津贴；年津 T%kr&XsQX  
annual balance 年度余额 :f?};t+  
annual disposable income 每年可动用收入 uveby:dh  
annual estimates 周年预算 Ba$&4?8  
annual fee 年费 V4]t=3>  
annual general meeting 周年大会 9&R. <I  
annual growth rate 年增率；每年增长率 G]Fp},  
annual long-term supplement 长期个案每年补助金 OgpZwwk  
annual pensionable emolument 可供计算退休金的年薪 Y<lJj"G  
annual report 年报 Zo}O,;(F5  
Annual Report on the Consumer Price Index 《消费物价指数年报》 29
R_
?HBH  
annual return 周年报表；周年申报表；每年报税表格 <-xI!o"}  
Annual Return Rules 《周年报表规则》 |l)z^V!  
annual review of consumer prices 每年消费物价回顾 };5d>#NK,Y  
annual roll-forward basis 逐年延展方式 906b=  
annual salary 年薪 nCF1i2*6|"  
annual statement 年度报表；年度决算表 }Gmwm|`*  
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 +C4UM9  
annuitant 年金受益人 {DzOXTI[Y  
annuity 年金 p^u;]~JO  
annuity contract 年金合约 5>{S^i~!  
annuity on human life 人寿年金 H+UA  
antecedent debt 先前的债项 d tHB@\1  
ante-dated cheque 倒填日期支票 %fY\vd2  
anticipated expenditure 预期开支
'1|FqQ\.  
anticipated net profit 预期纯利 qx,>j4yw  
anticipated revenue 预期收入 !g=2U`j^  
anti-inflation measure 反通货膨胀措施 V/C":!;  
anti-inflationary stance 反通货膨胀立场 JHN{vB  
apparent deficit 表面赤字 O,m0Xb2s]~  
apparent financial solvency 表面偿债能力 neN #Mo'A  
apparent partner 表面合伙人 '6Lw<#It  
application for personal assessment 个人入息课税申请书 ~\;s}Fv.  
application of fund 资金应用 <Co\?h/<  
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 +6dq+8msF  
appointed actuary 委任精算师 0s>ozAJ  
appointed auditor 委任核数师；委任审计师 b^WTX  
appointed trustee 委任的受托人 ~4e4Gyx c  
appointer 委任人 Yyl(<,Yi  
apportioned pro rata 按比例分摊 oC"1{ybyl  
apportionment 分配；分摊 .UJp#/EHs  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 WCf?_\cG  
apportionment formula 分摊方程式 [T|_J$ ;  
apportionment of estate duty 遗产税的分摊 cj=6_
k  
appraisal 估价；评估 2$G,pT1J  
appreciable growth 可观增长 >NL4&MV:  
appreciable impact 显着影响 VJp; XM  
appreciable increase 可观增长 "Dr8}g:X  
appreciation 增值；升值 pP JhF8Dt  
appreciation against other currencies 相对其他货币升值 Ct-^-XD  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 PNNY_t +I  
appreciation tax 增值税 >93I|C|  
appropriation 拨款；拨用；拨付 (MfPu8j  
appropriation account 拨款帐目 Y 6B7qp  
Appropriation Bill 拨款法案 ;3~+M:{2  
appropriation-in-aid system 补助拨款办法 oT=XCa5  
approved assets 核准资产 mU d['Z  
approved basket stock 认可一篮子证券 7RE 'KH_$  
approved budget 核准预算 ,E YB
E  
approved charitable donation 认可慈善捐款 ;"gUrcuY  
approved charitable institution 认可慈善机构 &w4~0J>v!  
approved currency 核准货币；认可货币 UBj"m<  
approved estimates 核准预算 )SJ18 no|l  
approved estimates of expenditure 核准开支预算 gK8E |f-z  
approved overseas insurer 核准海外保险人 G)
|s(C!  
approved overseas trust company 核准海外信托公司 9c `Vrlu  
approved pooled investment fund 核准汇集投资基金 CFo>D\*J  
approved provident fund scheme 认可公积金计划 ~hx__^]d  
approved provision 核准拨款 ak_&\'P  
approved redeemable share 核准可赎回股份 aJAQ G  
approved regional stock 认可地区性证券 1?!z< <  
approved retirement scheme 认可退休金计划
5Vq&w`sW  
approved subordinated loan 核准附属贷款 B)^uGSW  
arbitrage 套戥；套汇；套利 ~Vh< mt  
arbitrageur 套戥者；套汇者 %yr(i 6L  
arbitrary amount 临时款项 .(2Zoa  
arrangement 措施；安排；协定 +;@p'af!9  
arrears 欠款 xfAnZBsVo  
arrears of pay 欠付薪酬 ;ty08D/  
arrears of revenue 逾期未收税款；逾期未收的帐项 86_`Z$ s  
articles of association 组织章程；组织细则；组织章程细则 ^seb8o7  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 oQsls9t  
ascertainment of profit 确定利润 hXF#KVqx  
"Asia Clear" “亚洲结算系统”