[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 l
5HWZs^  
allotment notice 股份配售通知；配股通知 3agNBF2  
allotment of shares 股份分配 y\Dn^  
allowable 可获宽免；免税的 6|oWaA\gI  
allowable business loss 可扣除的营业亏损 :t5uDKZ_j)  
allowable expenses 可扣税的支出 &57U? oY  
allowance 免税额；津贴；备抵；准备金 x~Agm_Tu+'  
allowance for debts 债项的免税额 o&,Y<$!:VH  
allowance for depreciation by wear and tear 耗损折旧免税额 5[<F_"x  
allowance for funeral expenses 殡殓费的免税额 W>:kq_g T  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 8}z3CuM  
allowance for repairs and outgoings 修葺及支出方面的免税额 Cya5*U0=  
allowance to debtor 给债务人的津贴 >2Ca5C  
alteration of capital 资本更改 {,Fcd(MU  
alternate trustee 候补受托人 xE1rxPuq)d  
amalgamation 合并 df ?eL2v  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 6ZOAmH fs  
ambit of charges 征税范围；收费范围 f?0D%pxc}&  
amended valuation 经修订的估值 gn`zy9PU  
American Commodities Exchange 美国商品交易所 pns+y  
American Express Bank Limited 美国运通银行 oAnigu;  
American Stock Exchange 美国证券交易所 >b43%^yii  
amortization 摊销 piuKVU  
amount due from banks 存放银行同业的款项 Yw[{beo  
amount due from banks abroad 存放海外银行同业的款项 ZOn_dYjC  
amount due from holding companies 控股公司欠款 *:j-zrwu&  
amount due from local banks 存放本港银行同业的款项 C#$6O8
O  
amount due to banks 银行同业的存款 >fbo r'|  
amount due to banks abroad 海外银行同业的存款 pg!`SxFD  
amount due to holding companies 控股公司存款 w%rg\E  
amount due to local banks 本港银行同业的存款 `*d{PJTv  
amount due to outport banks 外埠银行同业的存款 Rn;VP:HM  
amount for note issue 发行纸币的款额 RpAiU  
amount of bond 担保契据的款额 kXEtuO5FUM  
amount of consideration 代价款额 #B}Qt5w  
amount of contribution 供款数额 1 ys(v  
amount of indebtedness 负债款额 _k|g@"  
amount of principal of the loan 贷款本金额 VWD.J  
amount of rates chargeable 应征差饷数额 FT4l$g7"  
amount of share capital 股本额 R=Ymo.zs6  
amount of sums assured 承保款额 C d| W#.6  
amount of variation 变动幅度 6y9C@5p}B  
amount of vote 拨款数额 rg*^w!
  
amount payable 应付款额 D2)i3vFB  
amount receivable 应收款额 Ge0Lb+<G  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 \=Nm5:  
analysis 分析 }1F6?do3&  
ancillary risk 附属风险 b"&E,=L  
annual account 周年帐目；周年帐目报表；年度决算；年结 Ju4.@  
annual accounting date 年结日期 6+)x7g1PL  
annual allowance 每年免税额；年积金；年度津贴；年津 c>rKgx  
annual balance 年度余额 AI~9m-,mE  
annual disposable income 每年可动用收入 B5 & YL  
annual estimates 周年预算 NhCAv+  
annual fee 年费 zU b8NOi  
annual general meeting 周年大会 .OV-`TNWj  
annual growth rate 年增率；每年增长率 *.3y2m,bZ  
annual long-term supplement 长期个案每年补助金 ,m:6qdN  
annual pensionable emolument 可供计算退休金的年薪 |mvM@V;^8{  
annual report 年报 }>,CUz  
Annual Report on the Consumer Price Index 《消费物价指数年报》 {!y <<u1  
annual return 周年报表；周年申报表；每年报税表格 E#a
ZvE  
Annual Return Rules 《周年报表规则》 sNf +lga0  
annual review of consumer prices 每年消费物价回顾 F: ,#?  
annual roll-forward basis 逐年延展方式 )6 k1 P  
annual salary 年薪 %}ixgs7*c0  
annual statement 年度报表；年度决算表 M2L0c
?  
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 . wmkj  
annuitant 年金受益人 {?y<%@  
annuity 年金 % !yxC  
annuity contract 年金合约 DUhT>,~]  
annuity on human life 人寿年金 _6LH"o3  
antecedent debt 先前的债项 X+%u(>>  
ante-dated cheque 倒填日期支票 oz uIwzi7N  
anticipated expenditure 预期开支  VmYBa(  
anticipated net profit 预期纯利 Ae.]F)w_\  
anticipated revenue 预期收入 0T=jR{j!o  
anti-inflation measure 反通货膨胀措施 tgc@7  
anti-inflationary stance 反通货膨胀立场 Iht@mE  
apparent deficit 表面赤字 ~ J%m  
apparent financial solvency 表面偿债能力 ')rD?Z9 ^  
apparent partner 表面合伙人 |fx#KNPf]  
application for personal assessment 个人入息课税申请书 |KTpK(6p  
application of fund 资金应用 SK}HX G{?  
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 1ZKz3)K  
appointed actuary 委任精算师 aK!xRnY  
appointed auditor 委任核数师；委任审计师 [rc'/@
L  
appointed trustee 委任的受托人 {Qm6?H  
appointer 委任人 g:;Ya?5N  
apportioned pro rata 按比例分摊 f x%z|K  
apportionment 分配；分摊 jzT;,4poy  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 n|J
.)E.  
apportionment formula 分摊方程式 P&h/IBA_  
apportionment of estate duty 遗产税的分摊 C CLfvex  
appraisal 估价；评估 $+iu\MuX  
appreciable growth 可观增长 ~>4@;  
appreciable impact 显着影响 p?_'|#tz  
appreciable increase 可观增长  on6<l  
appreciation 增值；升值 AUu5g  
appreciation against other currencies 相对其他货币升值 4{g:^?1 =  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 !'Gb$l!  
appreciation tax 增值税 IruyE(;HS  
appropriation 拨款；拨用；拨付 ]j72P  
appropriation account 拨款帐目 fp,1qzU[k  
Appropriation Bill 拨款法案 C:WtCAm(  
appropriation-in-aid system 补助拨款办法 4Rl nnXY  
approved assets 核准资产 2&suo!ig  
approved basket stock 认可一篮子证券 S.qk%NTTD  
approved budget 核准预算 buc,M@>  
approved charitable donation 认可慈善捐款 5?D1][  
approved charitable institution 认可慈善机构 e=0l<Rj  
approved currency 核准货币；认可货币 M}R@ K;%  
approved estimates 核准预算 \,$r,6-g  
approved estimates of expenditure 核准开支预算 ;GiI'M  
approved overseas insurer 核准海外保险人 uPM8GIvZX.  
approved overseas trust company 核准海外信托公司 Q9Q!9B@  
approved pooled investment fund 核准汇集投资基金 X
CKY xv&  
approved provident fund scheme 认可公积金计划 ?3.(Vqwog  
approved provision 核准拨款 kyp U&F  
approved redeemable share 核准可赎回股份 AM1/\R  
approved regional stock 认可地区性证券 ,?P8m"  
approved retirement scheme 认可退休金计划 \=HfO?$ Ro  
approved subordinated loan 核准附属贷款 e);bF>.~  
arbitrage 套戥；套汇；套利 6GvhEulYR  
arbitrageur 套戥者；套汇者 ;5,`Jpca  
arbitrary amount 临时款项 5q0BG!A%T  
arrangement 措施；安排；协定 IwZZewb-a  
arrears 欠款 Ah(\%35&  
arrears of pay 欠付薪酬 %4QoF  
arrears of revenue 逾期未收税款；逾期未收的帐项 _|Y.!ZRYP  
articles of association 组织章程；组织细则；组织章程细则 DQL06`pX/  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 Q1P,=T@  
ascertainment of profit 确定利润 vE^h}~5U  
"Asia Clear" “亚洲结算系统”