[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 n(n7"+B  
allotment notice 股份配售通知；配股通知 iHdX  
allotment of shares 股份分配 :a=]<_*x  
allowable 可获宽免；免税的 3EA_-?  
allowable business loss 可扣除的营业亏损 rc`Il{~k  
allowable expenses 可扣税的支出 x6\^dVR}  
allowance 免税额；津贴；备抵；准备金 Y{t}sO%A  
allowance for debts 债项的免税额 `$J OFLa  
allowance for depreciation by wear and tear 耗损折旧免税额 b+d mJ]c  
allowance for funeral expenses 殡殓费的免税额 )wEXCXr!  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 ^g<Lu/5w  
allowance for repairs and outgoings 修葺及支出方面的免税额 :4\_upRE  
allowance to debtor 给债务人的津贴 0N6 X;M{zh  
alteration of capital 资本更改 =*UVe%N4  
alternate trustee 候补受托人 k<o<!   
amalgamation 合并 K)\D,5X^  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 O "Aeg|  
ambit of charges 征税范围；收费范围 {=Py|N\\t  
amended valuation 经修订的估值 '81Rwp  
American Commodities Exchange 美国商品交易所 ~jWp D7px  
American Express Bank Limited 美国运通银行 mndEB!b  
American Stock Exchange 美国证券交易所 ~ihi!u%~}  
amortization 摊销 Pi%-bD/w  
amount due from banks 存放银行同业的款项 CWD $\KG  
amount due from banks abroad 存放海外银行同业的款项 #TgP:t]p  
amount due from holding companies 控股公司欠款 ;>]dwsA*P  
amount due from local banks 存放本港银行同业的款项 F=UW[zy/[  
amount due to banks 银行同业的存款 u)D!RhV&  
amount due to banks abroad 海外银行同业的存款  |>Pv2  
amount due to holding companies 控股公司存款 MGo`j:0  
amount due to local banks 本港银行同业的存款 /pGx!  
amount due to outport banks 外埠银行同业的存款 1@+&6UC  
amount for note issue 发行纸币的款额 y}W*P#BDO  
amount of bond 担保契据的款额 ]go .IfH  
amount of consideration 代价款额 Ax4;[K\Q  
amount of contribution 供款数额 M l_!
)b  
amount of indebtedness 负债款额 0.wN&:I8t  
amount of principal of the loan 贷款本金额 6fT^t!<i  
amount of rates chargeable 应征差饷数额 5YiBPB")  
amount of share capital 股本额 uBaGOW|Pl  
amount of sums assured 承保款额 (<|1/^~=  
amount of variation 变动幅度 #vR5a}BAk  
amount of vote 拨款数额 a7]Z_Gk  
amount payable 应付款额 X(>aW*q  
amount receivable 应收款额 (g tOYEqx  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 `_{ ,4oi  
analysis 分析 368H6 Jj  
ancillary risk 附属风险 S~y.>X3"P  
annual account 周年帐目；周年帐目报表；年度决算；年结
f 
a/p  
annual accounting date 年结日期 HDhG1B"NL  
annual allowance 每年免税额；年积金；年度津贴；年津 A&Q!W)=  
annual balance 年度余额 =mxj2>,&  
annual disposable income 每年可动用收入 oIKuo~  
annual estimates 周年预算 j2#B l  
annual fee 年费 1| xKb(_l  
annual general meeting 周年大会 gf,[Gb Z  
annual growth rate 年增率；每年增长率 ~HBx5Cpi  
annual long-term supplement 长期个案每年补助金 tQ2S*]"f  
annual pensionable emolument 可供计算退休金的年薪 R1:7]z0B  
annual report 年报 v;" pc)i  
Annual Report on the Consumer Price Index 《消费物价指数年报》 cdfnM%`>\  
annual return 周年报表；周年申报表；每年报税表格 B=i%Z_r]w  
Annual Return Rules 《周年报表规则》 * \tR  
annual review of consumer prices 每年消费物价回顾 2u}ns8wn  
annual roll-forward basis 逐年延展方式 xQzXl  
annual salary 年薪 3^F1hCB  
annual statement 年度报表；年度决算表 Uetna!ABB  
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 x=44ITe1n[  
annuitant 年金受益人 X
'cm0}2  
annuity 年金 Dr#V^"Dte  
annuity contract 年金合约 u$1^=  
annuity on human life 人寿年金 Mwd.S  
antecedent debt 先前的债项 i#Fe`Z ~J  
ante-dated cheque 倒填日期支票 l37l| xp~  
anticipated expenditure 预期开支 p,2H8I ){  
anticipated net profit 预期纯利 !p70g0+  
anticipated revenue 预期收入 MPJ0>Ly  
anti-inflation measure 反通货膨胀措施 M`@Es#s  
anti-inflationary stance 反通货膨胀立场 OKNGV,{`  
apparent deficit 表面赤字 @<p9O0  
apparent financial solvency 表面偿债能力 dcN4N5r  
apparent partner 表面合伙人 C2K<CDVw  
application for personal assessment 个人入息课税申请书 V5]\|?=  
application of fund 资金应用  d|$-Sz  
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 ; 5!8LmZ0#  
appointed actuary 委任精算师 8
t&'Yk  
appointed auditor 委任核数师；委任审计师 yc@:*Z  
appointed trustee 委任的受托人 O  u{|o0  
appointer 委任人 Um I,
?p  
apportioned pro rata 按比例分摊 W o$UV  
apportionment 分配；分摊 -k@Uo(MB  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 <``krPi  
apportionment formula 分摊方程式 9QN(Wq@  
apportionment of estate duty 遗产税的分摊 f.U.(  
appraisal 估价；评估 N_y#Y{c{(  
appreciable growth 可观增长 sQa 9M  
appreciable impact 显着影响 L(kW]  
appreciable increase 可观增长 @XX7ydG5  
appreciation 增值；升值 g+u5u\k  
appreciation against other currencies 相对其他货币升值 jD_B&MQz  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 eLop}*k  
appreciation tax 增值税 }719_DF  
appropriation 拨款；拨用；拨付 lKy4Nry9  
appropriation account 拨款帐目 [{rne2sA  
Appropriation Bill 拨款法案 $ 4A!Y  
appropriation-in-aid system 补助拨款办法 'J#uD|9)  
approved assets 核准资产 )yv~wi  
approved basket stock 认可一篮子证券 .h;X5q1  
approved budget 核准预算  1O@cev;  
approved charitable donation 认可慈善捐款 v1Jg8L=  
approved charitable institution 认可慈善机构 LfG$?<}hR  
approved currency 核准货币；认可货币 \AB*C_Ri  
approved estimates 核准预算 L"V~MF  
approved estimates of expenditure 核准开支预算 ;F>I+l_X  
approved overseas insurer 核准海外保险人 4S,/Z{ J.  
approved overseas trust company 核准海外信托公司 ;JR_z'<  
approved pooled investment fund 核准汇集投资基金 [r=U-  
approved provident fund scheme 认可公积金计划 [wjH;f>SQ  
approved provision 核准拨款 M9sB2Ips <  
approved redeemable share 核准可赎回股份 $*d
Y f  
approved regional stock 认可地区性证券 :X-\!w\  
approved retirement scheme 认可退休金计划 T ^z Mm  
approved subordinated loan 核准附属贷款 Dlu]4n[LB  
arbitrage 套戥；套汇；套利  J~rjI24  
arbitrageur 套戥者；套汇者 Ix|^c268o<  
arbitrary amount 临时款项 .2STBh.;  
arrangement 措施；安排；协定 5[>N[}Ck>  
arrears 欠款 1"HSM=p  
arrears of pay 欠付薪酬 wi-{&  
arrears of revenue 逾期未收税款；逾期未收的帐项 u&ozc  
articles of association 组织章程；组织细则；组织章程细则 ?VT ]bxb  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 %c,CfhEV%&  
ascertainment of profit 确定利润 m3iB`  
"Asia Clear" “亚洲结算系统”