[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 )U
=]HpuzI  
allotment notice 股份配售通知；配股通知 '%82pZ,?  
allotment of shares 股份分配 tj$[s zo  
allowable 可获宽免；免税的 @$~IPg[J  
allowable business loss 可扣除的营业亏损 Qe{w)e0}`  
allowable expenses 可扣税的支出 ,yA[XAz~U  
allowance 免税额；津贴；备抵；准备金 hGkJ$QT  
allowance for debts 债项的免税额 2;u i'B  
allowance for depreciation by wear and tear 耗损折旧免税额 1X&.po  
allowance for funeral expenses 殡殓费的免税额 x x4GP2  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 $rI 1|;^  
allowance for repairs and outgoings 修葺及支出方面的免税额 GX0zir
z  
allowance to debtor 给债务人的津贴 lPI~5N8  
alteration of capital 资本更改 /-,\$@J
5)  
alternate trustee 候补受托人 2 rr=FJ  
amalgamation 合并 1I{8 |  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 #-@uLc  
ambit of charges 征税范围；收费范围 %4f.<gz~r|  
amended valuation 经修订的估值 _bi)d201  
American Commodities Exchange 美国商品交易所 z}B39L  
American Express Bank Limited 美国运通银行 Xh>($ U  
American Stock Exchange 美国证券交易所 bi^?SH\  
amortization 摊销 &iVdqr1,  
amount due from banks 存放银行同业的款项 c(e>Rmh  
amount due from banks abroad 存放海外银行同业的款项 I{jvUYrKH  
amount due from holding companies 控股公司欠款 //_H_ue$  
amount due from local banks 存放本港银行同业的款项 z V\+za,  
amount due to banks 银行同业的存款 -X71JU  
amount due to banks abroad 海外银行同业的存款 q;")  
amount due to holding companies 控股公司存款 (Xcy/QT  
amount due to local banks 本港银行同业的存款 CF2Bd:mfZ  
amount due to outport banks 外埠银行同业的存款 Rh?bBAn8  
amount for note issue 发行纸币的款额 -^lc-$0  
amount of bond 担保契据的款额 zD79M  
amount of consideration 代价款额 YT Zi[/  
amount of contribution 供款数额 ##*]2
Dy  
amount of indebtedness 负债款额 4a"Fu<q  
amount of principal of the loan 贷款本金额 2h'Wu qO  
amount of rates chargeable 应征差饷数额 Ca PHF@6WN  
amount of share capital 股本额 ~e 1l7H;  
amount of sums assured 承保款额 lU%}_!tp3/  
amount of variation 变动幅度 acR|X@\3  
amount of vote 拨款数额 QCF'/G
 
amount payable 应付款额 8.#{J&h  
amount receivable 应收款额 52d
D(  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所
<ZF|2  
analysis 分析 #uw&u6*\q  
ancillary risk 附属风险 :t{~Mi=T  
annual account 周年帐目；周年帐目报表；年度决算；年结 b1.*cIv}  
annual accounting date 年结日期 `daqzn  
annual allowance 每年免税额；年积金；年度津贴；年津 Wc[,kc  
annual balance 年度余额 sa(.Anmlj  
annual disposable income 每年可动用收入 q.VYPkEib  
annual estimates 周年预算 >w@+cUto  
annual fee 年费 YR9fw  
annual general meeting 周年大会 S@FO&o 0  
annual growth rate 年增率；每年增长率 Ve3z5d:^  
annual long-term supplement 长期个案每年补助金 AQlB_@ b  
annual pensionable emolument 可供计算退休金的年薪 C/Khp +  
annual report 年报 La;GS  
Annual Report on the Consumer Price Index 《消费物价指数年报》 hPDKxYD]f  
annual return 周年报表；周年申报表；每年报税表格 x8PT+KC  
Annual Return Rules 《周年报表规则》 S3E,0%yo+)  
annual review of consumer prices 每年消费物价回顾 LdV&G/G-#D  
annual roll-forward basis 逐年延展方式 yZ|"qP1  
annual salary 年薪 6'r8.~O  
annual statement 年度报表；年度决算表 CwA_jOp  
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 _`|1B$@x  
annuitant 年金受益人 _U<fS  
annuity 年金 8AuBs;i  
annuity contract 年金合约 ,vJt!}}  
annuity on human life 人寿年金 z%%O-1   
antecedent debt 先前的债项 4^tSg#!V{  
ante-dated cheque 倒填日期支票 a>'ez0C  
anticipated expenditure 预期开支 f'^uuO#x  
anticipated net profit 预期纯利 GQqGrUQ*}  
anticipated revenue 预期收入 RZm%4_p4s  
anti-inflation measure 反通货膨胀措施 4Z( #;9f  
anti-inflationary stance 反通货膨胀立场 ;Y$>WKsV  
apparent deficit 表面赤字 mll:rWC)  
apparent financial solvency 表面偿债能力 *?rWS"B  
apparent partner 表面合伙人 =_7wd*,  
application for personal assessment 个人入息课税申请书 }}JMwT  
application of fund 资金应用 d(T4Kd$r  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 ~&i4FuK  
appointed actuary 委任精算师 qTd[DaG#  
appointed auditor 委任核数师；委任审计师 u0q$`9J  
appointed trustee 委任的受托人 <v:V
A!]  
appointer 委任人 2 |s ohF  
apportioned pro rata 按比例分摊 6pt_cpbR  
apportionment 分配；分摊 Tlsh[@Q  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 "is(  
apportionment formula 分摊方程式 @ _Ey"k<  
apportionment of estate duty 遗产税的分摊 n/+X3JJ  
appraisal 估价；评估 I&;>(@K  
appreciable growth 可观增长 %ou,|Dww  
appreciable impact 显着影响 XA>W>|  
appreciable increase 可观增长 lkn|>U[  
appreciation 增值；升值 )'_[R@ThB  
appreciation against other currencies 相对其他货币升值 K}~$h,n  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 t'eqk#rq  
appreciation tax 增值税 ;c(a)_1  
appropriation 拨款；拨用；拨付 K p3}A$uV  
appropriation account 拨款帐目 Z/#_Swv  
Appropriation Bill 拨款法案  ~VGnE:  
appropriation-in-aid system 补助拨款办法 ?"6Zf LRi  
approved assets 核准资产 zM9#1^X  
approved basket stock 认可一篮子证券 =}^NyLE?  
approved budget 核准预算 :C~Ar]  
approved charitable donation 认可慈善捐款 ^SdF\uk{?6  
approved charitable institution 认可慈善机构 8\n3 i"  
approved currency 核准货币；认可货币 :!`"GaTy  
approved estimates 核准预算 0#,a#P  
approved estimates of expenditure 核准开支预算 $)i`!7`4=  
approved overseas insurer 核准海外保险人 )g0lI  
approved overseas trust company 核准海外信托公司 22`^Rsb,6L  
approved pooled investment fund 核准汇集投资基金 x84!/n ^z  
approved provident fund scheme 认可公积金计划 *o6}>;  
approved provision 核准拨款 _bFUr  
approved redeemable share 核准可赎回股份 N9e'jM>Oos  
approved regional stock 认可地区性证券 Jh26!%<Bl  
approved retirement scheme 认可退休金计划 6j
<9Y  
approved subordinated loan 核准附属贷款 *] 6g-E?:@  
arbitrage 套戥；套汇；套利 f98,2I(>`+  
arbitrageur 套戥者；套汇者 {i5?R,a)  
arbitrary amount 临时款项 TR"C<&y$j  
arrangement 措施；安排；协定 z:Ml;y  
arrears 欠款 1K72}Gj)ZL  
arrears of pay 欠付薪酬 >rSjP1-F  
arrears of revenue 逾期未收税款；逾期未收的帐项 lSj gN~:z  
articles of association 组织章程；组织细则；组织章程细则 ~wvt:E,fC  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 DD|0?i  
ascertainment of profit 确定利润 a~$XD(w^  
"Asia Clear" “亚洲结算系统”