[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 >!oN+8[~  
allotment notice 股份配售通知；配股通知 Kc(_?`  
allotment of shares 股份分配 7i'vAOnw^  
allowable 可获宽免；免税的  10DS  
allowable business loss 可扣除的营业亏损 =B/^c>w2  
allowable expenses 可扣税的支出 ^@)+P/&
 
allowance 免税额；津贴；备抵；准备金 \myj Y  
allowance for debts 债项的免税额  (0k0gq;  
allowance for depreciation by wear and tear 耗损折旧免税额 5]F9o9]T  
allowance for funeral expenses 殡殓费的免税额 #{]=>n)j  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 YZnrGkQ  
allowance for repairs and outgoings 修葺及支出方面的免税额 SGbo|Xe7:  
allowance to debtor 给债务人的津贴 !.F\v.  
alteration of capital 资本更改 QF^AnB  
alternate trustee 候补受托人 --]\z*x  
amalgamation 合并 6?t5g4q*nn  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 jQ[Z*^"}  
ambit of charges 征税范围；收费范围 u&g} !Smc8  
amended valuation 经修订的估值 pGOS'.K%t8  
American Commodities Exchange 美国商品交易所 NyGF57v[M  
American Express Bank Limited 美国运通银行 rKjQEO$yi  
American Stock Exchange 美国证券交易所 J=Jw"? f  
amortization 摊销 ~L1N1Z)Kk  
amount due from banks 存放银行同业的款项 > Euput\  
amount due from banks abroad 存放海外银行同业的款项 u!X2ju<  
amount due from holding companies 控股公司欠款 36j
.is  
amount due from local banks 存放本港银行同业的款项 ^ZV xBQKg  
amount due to banks 银行同业的存款 8m9G^s`[  
amount due to banks abroad 海外银行同业的存款 +wio:==  
amount due to holding companies 控股公司存款 :b ;5O3:B  
amount due to local banks 本港银行同业的存款 7/~"\nN:/  
amount due to outport banks 外埠银行同业的存款 ~ PPGU1  
amount for note issue 发行纸币的款额 A8A+ImwO"  
amount of bond 担保契据的款额 Q647a}  
amount of consideration 代价款额 2R_k$kHl  
amount of contribution 供款数额 a`{'u)@  
amount of indebtedness 负债款额 pjoI};  
amount of principal of the loan 贷款本金额 wbpxJtJB  
amount of rates chargeable 应征差饷数额 sS0psw1  
amount of share capital 股本额 |l~ADEg  
amount of sums assured 承保款额 |W::\yu6  
amount of variation 变动幅度 T xN5K`q  
amount of vote 拨款数额 Xau.4&\d  
amount payable 应付款额 :3G9YjzC}  
amount receivable 应收款额  d,H%  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 E+>;tLw3j  
analysis 分析 B 51LZP  
ancillary risk 附属风险 "JGa w_o  
annual account 周年帐目；周年帐目报表；年度决算；年结 kP|!!N  
annual accounting date 年结日期 y"]> Rr  
annual allowance 每年免税额；年积金；年度津贴；年津 D2hvf^g'*  
annual balance 年度余额 >0m-S :lk  
annual disposable income 每年可动用收入 PJ_|=bn  
annual estimates 周年预算 j9qN!.~mM  
annual fee 年费 !K@yB)9  
annual general meeting 周年大会 sO*6F`eiZ  
annual growth rate 年增率；每年增长率 "y`?KY$[N  
annual long-term supplement 长期个案每年补助金 00Rk%QV  
annual pensionable emolument 可供计算退休金的年薪 ?@u &3/&  
annual report 年报 R@EFG%|`_  
Annual Report on the Consumer Price Index 《消费物价指数年报》 B O"+m  
annual return 周年报表；周年申报表；每年报税表格 NN$`n*;l  
Annual Return Rules 《周年报表规则》 D~{)\;w^!  
annual review of consumer prices 每年消费物价回顾 \jfW$TtZm  
annual roll-forward basis 逐年延展方式 E8503  
annual salary 年薪 ^a]i&o[c  
annual statement 年度报表；年度决算表 FX'W%_f,  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 4gZN~_AI<  
annuitant 年金受益人 5|/vc*m_0'  
annuity 年金
[R~HhM  
annuity contract 年金合约 Hnaq+ _]  
annuity on human life 人寿年金 <ImeZ'L7  
antecedent debt 先前的债项 4SOj>(a#  
ante-dated cheque 倒填日期支票 u|Ai<2b$  
anticipated expenditure 预期开支 65}:2l2<  
anticipated net profit 预期纯利 o 1b#q/  
anticipated revenue 预期收入 G%P]qi  
anti-inflation measure 反通货膨胀措施 U_J|{*4S.!  
anti-inflationary stance 反通货膨胀立场 c=K M[s.  
apparent deficit 表面赤字 ;uJVY)7a  
apparent financial solvency 表面偿债能力 {k)MC)%  
apparent partner 表面合伙人 k4|YaGhf  
application for personal assessment 个人入息课税申请书 '3xSzsDn  
application of fund 资金应用 fpqKa 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 .h6h&[TEU  
appointed actuary 委任精算师 +yTL  
appointed auditor 委任核数师；委任审计师 "47nc1T+n  
appointed trustee 委任的受托人 H @6  
appointer 委任人 WT0U)x( m5  
apportioned pro rata 按比例分摊 SQHVgj  
apportionment 分配；分摊 .FC1:y<aO  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 =l\D7s  
apportionment formula 分摊方程式 MdP
wuXI  
apportionment of estate duty 遗产税的分摊 bySw#h_  
appraisal 估价；评估 9:m+mpL
=9  
appreciable growth 可观增长 oo qNPLa  
appreciable impact 显着影响 [~;9Mi.XL  
appreciable increase 可观增长 C{,nDa?|  
appreciation 增值；升值 3}vlj:L  
appreciation against other currencies 相对其他货币升值 O[m +5+  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 H<q:+  
appreciation tax 增值税 KSexG:Xb  
appropriation 拨款；拨用；拨付 ClEtw  
appropriation account 拨款帐目 ]02V,'x  
Appropriation Bill 拨款法案 }b{N[  
appropriation-in-aid system 补助拨款办法 [`:\(( 8  
approved assets 核准资产 QM$?}>:  
approved basket stock 认可一篮子证券 4iw+3 Q|  
approved budget 核准预算 %@IR7v~  
approved charitable donation 认可慈善捐款 ;\H2U.  
approved charitable institution 认可慈善机构 N_T;&wibO  
approved currency 核准货币；认可货币 _LS=O@s^  
approved estimates 核准预算 Kg%_e9nj#  
approved estimates of expenditure 核准开支预算 Y/4B*>kl  
approved overseas insurer 核准海外保险人 <?I~ +  
approved overseas trust company 核准海外信托公司 +Oxl1fDf  
approved pooled investment fund 核准汇集投资基金 Ltu
;sw  
approved provident fund scheme 认可公积金计划 U"ZD
t  
approved provision 核准拨款 UrtN3icph  
approved redeemable share 核准可赎回股份 !W6]+  
approved regional stock 认可地区性证券 >Rr]e`3wG  
approved retirement scheme 认可退休金计划 NTn-4iJy  
approved subordinated loan 核准附属贷款 .qHgQ_%  
arbitrage 套戥；套汇；套利 ]v+\v re  
arbitrageur 套戥者；套汇者 uh GL1{  
arbitrary amount 临时款项 3cs'Oz<w  
arrangement 措施；安排；协定 +DU}f;O8v  
arrears 欠款 tn}9(Oa)  
arrears of pay 欠付薪酬 K/08F|]a  
arrears of revenue 逾期未收税款；逾期未收的帐项 Bt.WRRpAB  
articles of association 组织章程；组织细则；组织章程细则 {!<zk+h$  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 u6D>^qF}@'  
ascertainment of profit 确定利润 z,^baU  
"Asia Clear" “亚洲结算系统”