[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 $qnZl'O>  
allotment notice 股份配售通知；配股通知 )Nw8O{\  
allotment of shares 股份分配 B~ GbF*j  
allowable 可获宽免；免税的 g*_&  
allowable business loss 可扣除的营业亏损 BX7kO0j  
allowable expenses 可扣税的支出 i[3'ec3  
allowance 免税额；津贴；备抵；准备金 #=A)X lZMd  
allowance for debts 债项的免税额 G9cUD[GB  
allowance for depreciation by wear and tear 耗损折旧免税额 6A-|[(NS  
allowance for funeral expenses 殡殓费的免税额 F^;ez/Gl  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 7Ovi{xd@  
allowance for repairs and outgoings 修葺及支出方面的免税额 \
Gvm9M  
allowance to debtor 给债务人的津贴 &j"?\f?  
alteration of capital 资本更改 ^}o2  
alternate trustee 候补受托人 583|blL  
amalgamation 合并 *.t7G  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 (hbyEQhF  
ambit of charges 征税范围；收费范围 JPw.8|V)y  
amended valuation 经修订的估值 VU3upy<  
American Commodities Exchange 美国商品交易所 aEeodA<(  
American Express Bank Limited 美国运通银行 3F2w-+L  
American Stock Exchange 美国证券交易所 ?0SJfh  
amortization 摊销 VpDbHAg  
amount due from banks 存放银行同业的款项 <PH#[dH  
amount due from banks abroad 存放海外银行同业的款项 5U$0F$BBp  
amount due from holding companies 控股公司欠款 U'bEL^Jf  
amount due from local banks 存放本港银行同业的款项 m;QMQeGz  
amount due to banks 银行同业的存款 2^nxoye  
amount due to banks abroad 海外银行同业的存款 W^l-Y%a/o  
amount due to holding companies 控股公司存款 9rf)gU3{+L  
amount due to local banks 本港银行同业的存款 OQJ6e:BGt  
amount due to outport banks 外埠银行同业的存款 %IWPM"  
amount for note issue 发行纸币的款额 /*
mI<[xb  
amount of bond 担保契据的款额 BRiE&GzrF  
amount of consideration 代价款额 NC
(~l  
amount of contribution 供款数额 aqk!T%fg  
amount of indebtedness 负债款额 1mG-}  
amount of principal of the loan 贷款本金额 2P0*NQ  
amount of rates chargeable 应征差饷数额 #@Jq~$N|  
amount of share capital 股本额 uKHxe~  
amount of sums assured 承保款额 -[.[>&`/  
amount of variation 变动幅度 (f"4,b^]  
amount of vote 拨款数额 vXje^>_6  
amount payable 应付款额 jNk%OrP]  
amount receivable 应收款额 m9rp8r*e  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 MQ8J<A Pf-  
analysis 分析 |CRn c:  
ancillary risk 附属风险 4,DeHJjAlE  
annual account 周年帐目；周年帐目报表；年度决算；年结 4 ^:=xL  
annual accounting date 年结日期 C~/a-  
annual allowance 每年免税额；年积金；年度津贴；年津 S"H2 7  
annual balance 年度余额 vEJbA  
annual disposable income 每年可动用收入 /%^#8<=|U  
annual estimates 周年预算 Gk6iIK  
annual fee 年费 7qS)c}Q\  
annual general meeting 周年大会 eJ-nKkg~a  
annual growth rate 年增率；每年增长率 `;egv *!P  
annual long-term supplement 长期个案每年补助金 Cw&KVw*  
annual pensionable emolument 可供计算退休金的年薪 Cp0 =k  
annual report 年报 N;`n@9BF  
Annual Report on the Consumer Price Index 《消费物价指数年报》 o`-msz  
annual return 周年报表；周年申报表；每年报税表格 + {'.7#  
Annual Return Rules 《周年报表规则》 >^ 3i|PB  
annual review of consumer prices 每年消费物价回顾 _H@DLhH|=  
annual roll-forward basis 逐年延展方式 l*G[!u  
annual salary 年薪 'm$L Ij?@  
annual statement 年度报表；年度决算表 CpTjJXb  
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 {+>-7 9b  
annuitant 年金受益人 )8ZH-|N`!E  
annuity 年金 Lr pM\}t  
annuity contract 年金合约 o ^uA">GH  
annuity on human life 人寿年金 La[V$+Y  
antecedent debt 先前的债项 K{+2G&i  
ante-dated cheque 倒填日期支票 493*{  
anticipated expenditure 预期开支 ;!Fn1|)  
anticipated net profit 预期纯利 p5*EA x  
anticipated revenue 预期收入 cH2K )~  
anti-inflation measure 反通货膨胀措施 6_B]MN!(  
anti-inflationary stance 反通货膨胀立场 3Jn;}  
apparent deficit 表面赤字 ftSW (og  
apparent financial solvency 表面偿债能力 <1TAw.  
apparent partner 表面合伙人 -mh3DhJ,  
application for personal assessment 个人入息课税申请书 Kc\fu3Q  
application of fund 资金应用 +lTq^
4  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 Dw"\/p:-3  
appointed actuary 委任精算师 UPGtj"2v-  
appointed auditor 委任核数师；委任审计师 );YDtGip J  
appointed trustee 委任的受托人 0> \sQ,T  
appointer 委任人 yB!dp;gM{  
apportioned pro rata 按比例分摊 6aj!Q*(WT  
apportionment 分配；分摊 g RzxLf`K  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 o2ECG`^b  
apportionment formula 分摊方程式 7d\QB(~  
apportionment of estate duty 遗产税的分摊 -Lg Ei3m  
appraisal 估价；评估 4skD(au8  
appreciable growth 可观增长 y
f,z$CR  
appreciable impact 显着影响 +ZX{>:vo   
appreciable increase 可观增长 F"mmLao  
appreciation 增值；升值 $/ ]
,tSm  
appreciation against other currencies 相对其他货币升值 N$tGQ@  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ~$J2g   
appreciation tax 增值税 -G=]=f/'  
appropriation 拨款；拨用；拨付 ?V=CB,^  
appropriation account 拨款帐目 6L
~n.5B~o  
Appropriation Bill 拨款法案 ?q
[T  
appropriation-in-aid system 补助拨款办法 W*Y/l~x}  
approved assets 核准资产 2`-Bs  
approved basket stock 认可一篮子证券 zT{VE+=  
approved budget 核准预算 !5N.B|Nt  
approved charitable donation 认可慈善捐款 }-2|XD%]  
approved charitable institution 认可慈善机构 Uw:"n]G]D?  
approved currency 核准货币；认可货币 d_ P` qA  
approved estimates 核准预算 {.]7!ISl5  
approved estimates of expenditure 核准开支预算 !n%j)`0M  
approved overseas insurer 核准海外保险人 u1.BN>G  
approved overseas trust company 核准海外信托公司 moE2G?R  
approved pooled investment fund 核准汇集投资基金 GtHivC  
approved provident fund scheme 认可公积金计划 3(UVg!t  
approved provision 核准拨款 Fj!U|l\_9  
approved redeemable share 核准可赎回股份 *NQ/UXE  
approved regional stock 认可地区性证券 jiC>
d@~y  
approved retirement scheme 认可退休金计划 ]_$[8#kg  
approved subordinated loan 核准附属贷款 (-co.  
arbitrage 套戥；套汇；套利 |l!aB(NW  
arbitrageur 套戥者；套汇者 |[y6Ua0  
arbitrary amount 临时款项 "w c<B4"  
arrangement 措施；安排；协定 -n;}n:wL  
arrears 欠款 o !7va"  
arrears of pay 欠付薪酬 C9;kpqNG#u  
arrears of revenue 逾期未收税款；逾期未收的帐项 yh=N@Z*zP  
articles of association 组织章程；组织细则；组织章程细则 Xnh8e  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 3$JoDL(Z  
ascertainment of profit 确定利润 >-c8q]()ly  
"Asia Clear" “亚洲结算系统”