[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 D,\=zX;  
allotment notice 股份配售通知；配股通知 G+uiZ(p>  
allotment of shares 股份分配 KIo }Gd&  
allowable 可获宽免；免税的 &._!)al  
allowable business loss 可扣除的营业亏损 _m],(J=,z  
allowable expenses 可扣税的支出 PQ}%}S7:  
allowance 免税额；津贴；备抵；准备金 bZ.N7X PH  
allowance for debts 债项的免税额 7X(]r1-+\  
allowance for depreciation by wear and tear 耗损折旧免税额 "!tw ,Gp  
allowance for funeral expenses 殡殓费的免税额 9Yyg}l:  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 H
c]1mM  
allowance for repairs and outgoings 修葺及支出方面的免税额 Z~c'h  
allowance to debtor 给债务人的津贴 VA'X!(Cv  
alteration of capital 资本更改 gE&W6z0fJ  
alternate trustee 候补受托人 jJZsBOW[8  
amalgamation 合并 6;cY!  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 |*KS<iHr%  
ambit of charges 征税范围；收费范围 /w M  
amended valuation 经修订的估值 `{F~'t['  
American Commodities Exchange 美国商品交易所 T-C#xmY(  
American Express Bank Limited 美国运通银行 B#"|5  
American Stock Exchange 美国证券交易所 iIaT1i4t.  
amortization 摊销 Wk\@n+Q{]  
amount due from banks 存放银行同业的款项 p{q!jm~Nq  
amount due from banks abroad 存放海外银行同业的款项 E[.tQ|C  
amount due from holding companies 控股公司欠款 vQ"s  
amount due from local banks 存放本港银行同业的款项 pYl{:uIPN8  
amount due to banks 银行同业的存款 P0e""9JOo  
amount due to banks abroad 海外银行同业的存款 JA(fam~ {  
amount due to holding companies 控股公司存款 t3t0vWE<,  
amount due to local banks 本港银行同业的存款 Eqbe$o`dd  
amount due to outport banks 外埠银行同业的存款 45sxF?GSwL  
amount for note issue 发行纸币的款额 [Cj}nld   
amount of bond 担保契据的款额 P4j8`}&/  
amount of consideration 代价款额 9xn23*Fo  
amount of contribution 供款数额 Xexe{h4t_>  
amount of indebtedness 负债款额 p *`SGX  
amount of principal of the loan 贷款本金额 RR!!hY3 K  
amount of rates chargeable 应征差饷数额 s;2/Nc   
amount of share capital 股本额 fu<2t$Cn>  
amount of sums assured 承保款额 ZuvPDW%  
amount of variation 变动幅度 PCPf*G>  
amount of vote 拨款数额 W Gw!Y1wq  
amount payable 应付款额 ^qO=~U!{  
amount receivable 应收款额 yv)nW::D(  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 0sDwTb"  
analysis 分析 ncattp   
ancillary risk 附属风险 \c~{o+UD-  
annual account 周年帐目；周年帐目报表；年度决算；年结 $i:||L^ 8p  
annual accounting date 年结日期 +Y)#yGUn  
annual allowance 每年免税额；年积金；年度津贴；年津 z5`8G =A  
annual balance 年度余额 F`0c?)  
annual disposable income 每年可动用收入 O R<"LTCL  
annual estimates 周年预算 Ae j   
annual fee 年费 3z)"U  
annual general meeting 周年大会 eKVALUw  
annual growth rate 年增率；每年增长率 t{SMSp  
annual long-term supplement 长期个案每年补助金 oU0 h3  
annual pensionable emolument 可供计算退休金的年薪 7q!yCU  
annual report 年报 $iqi:vY  
Annual Report on the Consumer Price Index 《消费物价指数年报》 d"I28PIS"  
annual return 周年报表；周年申报表；每年报税表格 :vK(LU0K  
Annual Return Rules 《周年报表规则》 *el(+ib%  
annual review of consumer prices 每年消费物价回顾 'Z.OF5|eGT  
annual roll-forward basis 逐年延展方式 0^9:KZ.!  
annual salary 年薪 |vfujzRZ  
annual statement 年度报表；年度决算表 DVl[t8K!  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 cRh\USS  
annuitant 年金受益人 mT6q}``vtG  
annuity 年金 Ty3CBR{6  
annuity contract 年金合约 0aC2 Pym^  
annuity on human life 人寿年金 ^+*GbY$'  
antecedent debt 先前的债项 %e Sm&`  
ante-dated cheque 倒填日期支票 hu P^2*c  
anticipated expenditure 预期开支 1iJ0Hut}d  
anticipated net profit 预期纯利 7k[pvd|L  
anticipated revenue 预期收入 
hG3m7ht  
anti-inflation measure 反通货膨胀措施 X_u@D;$  
anti-inflationary stance 反通货膨胀立场 {jOzap|  
apparent deficit 表面赤字 #9D/jYK1X  
apparent financial solvency 表面偿债能力 Yz=h"Zr  
apparent partner 表面合伙人 JFRpsv  
application for personal assessment 个人入息课税申请书 +_ *eu  
application of fund 资金应用 mPs%ZC  
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 '7Mep ]  
appointed actuary 委任精算师 ;GE26Ymqly  
appointed auditor 委任核数师；委任审计师 |Bx||=z`  
appointed trustee 委任的受托人 "H>r-cyh  
appointer 委任人 ZT) !8  
apportioned pro rata 按比例分摊 \fK47oV  
apportionment 分配；分摊 _BG8/"h32  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 uw
Kh  
apportionment formula 分摊方程式 #)^^_  
apportionment of estate duty 遗产税的分摊 -ca7x`yo  
appraisal 估价；评估 M*5,O
 
appreciable growth 可观增长 L#`2.nU  
appreciable impact 显着影响 =U4f}W;  
appreciable increase 可观增长 .P)s4rQ\  
appreciation 增值；升值 WI1T?.Gc   
appreciation against other currencies 相对其他货币升值 VK2@2`$  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 { p1lae  
appreciation tax 增值税 59{;VY81  
appropriation 拨款；拨用；拨付 3ty4D2y  
appropriation account 拨款帐目 (U|)xA]y!  
Appropriation Bill 拨款法案 #^|| ]g/N  
appropriation-in-aid system 补助拨款办法 |DN^NhtE  
approved assets 核准资产 =X%!YZk p  
approved basket stock 认可一篮子证券 HLjvKE=W  
approved budget 核准预算 5>k>L*5J  
approved charitable donation 认可慈善捐款 {(rf/:X!p  
approved charitable institution 认可慈善机构 ?gLR<d_  
approved currency 核准货币；认可货币 }@Xh xZu  
approved estimates 核准预算 h&lyxYZ+T$  
approved estimates of expenditure 核准开支预算 VmN}FMGN  
approved overseas insurer 核准海外保险人 vO\:vp4fH  
approved overseas trust company 核准海外信托公司 a9[mZVMgUK  
approved pooled investment fund 核准汇集投资基金 <57g{e0I  
approved provident fund scheme 认可公积金计划 M_k`%o  
approved provision 核准拨款 gaQ[3g  
approved redeemable share 核准可赎回股份 B!eK!B  
approved regional stock 认可地区性证券 -i#J[>=w{C  
approved retirement scheme 认可退休金计划 ;0IvF#SJ(.  
approved subordinated loan 核准附属贷款 {!L=u/qs"  
arbitrage 套戥；套汇；套利 p-.Ri^p   
arbitrageur 套戥者；套汇者 SOVjEo4'3  
arbitrary amount 临时款项 3 m6$YWO  
arrangement 措施；安排；协定 -*?p F_*w  
arrears 欠款 HmvsYP66  
arrears of pay 欠付薪酬 lM>.@ :  
arrears of revenue 逾期未收税款；逾期未收的帐项 rwy+~  
articles of association 组织章程；组织细则；组织章程细则 jz*0`9&_  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 o&~dGG4J  
ascertainment of profit 确定利润 C1b*v&1{
 
"Asia Clear" “亚洲结算系统”