[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 @ Qo,p  
allotment notice 股份配售通知；配股通知 mG}k 3e-  
allotment of shares 股份分配 kukaim>K  
allowable 可获宽免；免税的 zH+<bEo=1=  
allowable business loss 可扣除的营业亏损 =8S}Iat  
allowable expenses 可扣税的支出 WTu{,Q  
allowance 免税额；津贴；备抵；准备金 _5h0@^m7y  
allowance for debts 债项的免税额 )[DpK=[N^p  
allowance for depreciation by wear and tear 耗损折旧免税额
H^v{Vo  
allowance for funeral expenses 殡殓费的免税额 `X
qy  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 :
bw6k  
allowance for repairs and outgoings 修葺及支出方面的免税额 M,L@k  
allowance to debtor 给债务人的津贴 0=,'{Vz}A  
alteration of capital 资本更改 T{~MiC6A  
alternate trustee 候补受托人 U]j&cFbn5_  
amalgamation 合并 AJWLEc4XK  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 W]~ZkQ|P  
ambit of charges 征税范围；收费范围 r!M#7FDs(  
amended valuation 经修订的估值 di<B~:l58  
American Commodities Exchange 美国商品交易所 Fc{((x s  
American Express Bank Limited 美国运通银行 htg'tA^CtS  
American Stock Exchange 美国证券交易所 DJJZJ}7  
amortization 摊销 XbXgU#%  
amount due from banks 存放银行同业的款项 1Q_ ``.M  
amount due from banks abroad 存放海外银行同业的款项 Hf.xd.Yw  
amount due from holding companies 控股公司欠款 f<=^ 4a  
amount due from local banks 存放本港银行同业的款项 L)G">T;  
amount due to banks 银行同业的存款 eu=|t&FKk  
amount due to banks abroad 海外银行同业的存款 Znq(R8BMW  
amount due to holding companies 控股公司存款 d5q4'6o,  
amount due to local banks 本港银行同业的存款 7CYH'DL  
amount due to outport banks 外埠银行同业的存款 {" \q(R0  
amount for note issue 发行纸币的款额 KPg[- d  
amount of bond 担保契据的款额 \y,;Cfl<  
amount of consideration 代价款额 ujNt(7Cz  
amount of contribution 供款数额 _3zU,qm+  
amount of indebtedness 负债款额 >2t cEz%  
amount of principal of the loan 贷款本金额 g` kZT} h  
amount of rates chargeable 应征差饷数额 Lo5Jb6nm  
amount of share capital 股本额 A<;0L . J  
amount of sums assured 承保款额 0.(zTJ  
amount of variation 变动幅度 1+FYjh!2t  
amount of vote 拨款数额 )PHl>0i!  
amount payable 应付款额 !~tnti6  
amount receivable 应收款额 M;> ha,x  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 6e&g$R v  
analysis 分析 ]uJM6QuQ  
ancillary risk 附属风险 0vcET(
 
annual account 周年帐目；周年帐目报表；年度决算；年结 &F86SrsI  
annual accounting date 年结日期 ZG!x$yi$  
annual allowance 每年免税额；年积金；年度津贴；年津 w8U2y/:>  
annual balance 年度余额 r8<JX5zyuo  
annual disposable income 每年可动用收入 AtuZF  
annual estimates 周年预算 ]P JH'=  
annual fee 年费 Mf#2.TR  
annual general meeting 周年大会 6O%=G3I
 
annual growth rate 年增率；每年增长率 2;O  c^  
annual long-term supplement 长期个案每年补助金 UVnrDhd!0  
annual pensionable emolument 可供计算退休金的年薪 G@;Nz i89  
annual report 年报 ]zX\8eHp!  
Annual Report on the Consumer Price Index 《消费物价指数年报》 ?!_u,sT  
annual return 周年报表；周年申报表；每年报税表格 O&F<oM  
Annual Return Rules 《周年报表规则》 !OV|I  
annual review of consumer prices 每年消费物价回顾 MyK^i2eD  
annual roll-forward basis 逐年延展方式 V5cb}xx  
annual salary 年薪 ?V.i
g  
annual statement 年度报表；年度决算表 O5c_\yv=  
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 {kT#o3,>w6  
annuitant 年金受益人 2c!h2$w  
annuity 年金 @_G` Ok4  
annuity contract 年金合约 D1"1MUSod  
annuity on human life 人寿年金 Xl
E$.  
antecedent debt 先前的债项 @ 8A{ 9i  
ante-dated cheque 倒填日期支票 (tgEa{rPAP  
anticipated expenditure 预期开支 R A*(|n >  
anticipated net profit 预期纯利 yo'q[YtP'  
anticipated revenue 预期收入 32TP Mk  
anti-inflation measure 反通货膨胀措施 _QD/!~O  
anti-inflationary stance 反通货膨胀立场 @F>[DW]O  
apparent deficit 表面赤字 #!( Zn:[  
apparent financial solvency 表面偿债能力 ngtuYASc  
apparent partner 表面合伙人 ;>cLbjD  
application for personal assessment 个人入息课税申请书 }3bQ>whF  
application of fund 资金应用 @+[Y0_  
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 4+BrTGp  
appointed actuary 委任精算师 27}.s0{D  
appointed auditor 委任核数师；委任审计师 wEZqkV  
appointed trustee 委任的受托人 kOo>Iy  
appointer 委任人 W^-hMT]uD  
apportioned pro rata 按比例分摊 ,P;8 }yQ  
apportionment 分配；分摊 39' X$!  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 :zRB)hd  
apportionment formula 分摊方程式 ADuZ}]  
apportionment of estate duty 遗产税的分摊 DX]z=d)tc  
appraisal 估价；评估 ?+5" %4o  
appreciable growth 可观增长 |p'_k(z}  
appreciable impact 显着影响 Fm
y1nZ  
appreciable increase 可观增长 2l]C55p)s  
appreciation 增值；升值 )G}sb*+v?  
appreciation against other currencies 相对其他货币升值 g{rt^B  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 [N' r3  
appreciation tax 增值税 $IZ*|>(  
appropriation 拨款；拨用；拨付 2 rbX8Y  
appropriation account 拨款帐目 :7zI3Ml@7  
Appropriation Bill 拨款法案 7{?lEQ&UE  
appropriation-in-aid system 补助拨款办法 ^!zJf7(+<>  
approved assets 核准资产 ;igEIGR  
approved basket stock 认可一篮子证券 !pE>O-| K  
approved budget 核准预算 +H5 jRw  
approved charitable donation 认可慈善捐款 g)2m$#T&s  
approved charitable institution 认可慈善机构 Yb,G^+;  
approved currency 核准货币；认可货币 a,en8+r]  
approved estimates 核准预算 ~hxeD" w  
approved estimates of expenditure 核准开支预算 NZC<m$')  
approved overseas insurer 核准海外保险人 %D%e:se  
approved overseas trust company 核准海外信托公司 Udb0&Y1^  
approved pooled investment fund 核准汇集投资基金 >KH( nc$  
approved provident fund scheme 认可公积金计划 7$E2/@f  
approved provision 核准拨款 C.B8 J"T-  
approved redeemable share 核准可赎回股份 ee__3>H"/  
approved regional stock 认可地区性证券 3|z;K,`Fw  
approved retirement scheme 认可退休金计划 O&gy(  
approved subordinated loan 核准附属贷款 LNsE7t  
arbitrage 套戥；套汇；套利 {Tjtj@-  
arbitrageur 套戥者；套汇者 .)oQM:F(h  
arbitrary amount 临时款项 IJL^dXCu  
arrangement 措施；安排；协定 D*<8e?F  
arrears 欠款 x3:ZB  
arrears of pay 欠付薪酬 fb;hf:B:  
arrears of revenue 逾期未收税款；逾期未收的帐项 x_>"Rnv:K  
articles of association 组织章程；组织细则；组织章程细则 hfP(N_""S  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 5VY%o8xXa  
ascertainment of profit 确定利润 {Hrr:hC  
"Asia Clear" “亚洲结算系统”