[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 o=9'  
allotment notice 股份配售通知；配股通知 K+mU_+KRp  
allotment of shares 股份分配 wD=am  
allowable 可获宽免；免税的 0$2={s4ze  
allowable business loss 可扣除的营业亏损 ahp1!=Z-=  
allowable expenses 可扣税的支出 z~.9@[LG]  
allowance 免税额；津贴；备抵；准备金 K^ 6+Ily  
allowance for debts 债项的免税额 @+dHF0aXd  
allowance for depreciation by wear and tear 耗损折旧免税额 3'@&c?Fye  
allowance for funeral expenses 殡殓费的免税额 $-w5o`e  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 $,P\)</VR  
allowance for repairs and outgoings 修葺及支出方面的免税额 ;](h2Z`3s  
allowance to debtor 给债务人的津贴 vPsq<l}  
alteration of capital 资本更改  dzxI QlP  
alternate trustee 候补受托人 Uh\]?G[G  
amalgamation 合并 U
_*3>Q
 
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 <|V'p im  
ambit of charges 征税范围；收费范围 "%kGRHq  
amended valuation 经修订的估值 5&qY3@I7l  
American Commodities Exchange 美国商品交易所 qC.i6IL  
American Express Bank Limited 美国运通银行 S.]MOB dt  
American Stock Exchange 美国证券交易所 M c@GH  
amortization 摊销 I{<;;; a  
amount due from banks 存放银行同业的款项 6EP~F8Kd  
amount due from banks abroad 存放海外银行同业的款项 irmwc'n]  
amount due from holding companies 控股公司欠款 ,TJ/3_lH  
amount due from local banks 存放本港银行同业的款项 *+~D+_,  
amount due to banks 银行同业的存款 0s!N@ ,T  
amount due to banks abroad 海外银行同业的存款 l4Y1(  
amount due to holding companies 控股公司存款 Y^5"qd|`  
amount due to local banks 本港银行同业的存款 ?'f^X$aS  
amount due to outport banks 外埠银行同业的存款 >D3zV.R  
amount for note issue 发行纸币的款额 @tQ2E}psP,  
amount of bond 担保契据的款额 *2#FRA#q  
amount of consideration 代价款额 ' ^B3pR:  
amount of contribution 供款数额 k-]xSKG  
amount of indebtedness 负债款额 ] ?9t-  
amount of principal of the loan 贷款本金额 *JS"(. '(  
amount of rates chargeable 应征差饷数额 X{'wWWZC  
amount of share capital 股本额 kDg{>mf  
amount of sums assured 承保款额 gDj_KKd  
amount of variation 变动幅度 uOb2npPj  
amount of vote 拨款数额 V^ Y*xZ  
amount payable 应付款额 z0;9SZ9  
amount receivable 应收款额 +/ }_%Cf8  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所
cUN Go%Y  
analysis 分析 1{7_ 
`[  
ancillary risk 附属风险 F_ _H(}d  
annual account 周年帐目；周年帐目报表；年度决算；年结 FSVS4mtiX\  
annual accounting date 年结日期 *XOS.$zGz  
annual allowance 每年免税额；年积金；年度津贴；年津 Y8t Nwh  
annual balance 年度余额 excrXx  
annual disposable income 每年可动用收入 ny~ W]1  
annual estimates 周年预算 X-v~o/r7  
annual fee 年费 bWUS9WT  
annual general meeting 周年大会 #B\B(y  
annual growth rate 年增率；每年增长率 9
yDFHz w  
annual long-term supplement 长期个案每年补助金 ,NDxFy;d  
annual pensionable emolument 可供计算退休金的年薪 LEA;dSf  
annual report 年报 j]#wrm  
Annual Report on the Consumer Price Index 《消费物价指数年报》 pNBa.4z:  
annual return 周年报表；周年申报表；每年报税表格 ^xmZ|f-  
Annual Return Rules 《周年报表规则》 EuLXtq  
annual review of consumer prices 每年消费物价回顾 =
s6E/K  
annual roll-forward basis 逐年延展方式 y 'mlee  
annual salary 年薪 Gk{W:866  
annual statement 年度报表；年度决算表 yX3PUO9  
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 6,a%&1_  
annuitant 年金受益人 Io09W^  
annuity 年金
n~9 i^  
annuity contract 年金合约 /AoVl'R  
annuity on human life 人寿年金 z?I+u*rF6  
antecedent debt 先前的债项 `|uoqKv  
ante-dated cheque 倒填日期支票 }]tFz}E\  
anticipated expenditure 预期开支 N*HH,m&  
anticipated net profit 预期纯利 kRQ~hRT6  
anticipated revenue 预期收入 QZ?O;K1|y  
anti-inflation measure 反通货膨胀措施 m&,bC)}  
anti-inflationary stance 反通货膨胀立场 ;Sy/N||  
apparent deficit 表面赤字 pEY>A_F  
apparent financial solvency 表面偿债能力 t2Ip\>;9f  
apparent partner 表面合伙人 4Fh&V{`W  
application for personal assessment 个人入息课税申请书 nD(w @c?  
application of fund 资金应用 }FHw" {my  
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 3.B4(9:>,  
appointed actuary 委任精算师 SHytyd  
appointed auditor 委任核数师；委任审计师 5FZ47m ~{Z  
appointed trustee 委任的受托人 `D4oAx d9  
appointer 委任人 S!u6dz^[$X  
apportioned pro rata 按比例分摊 _w \Y{(k  
apportionment 分配；分摊 uAc@ Z-  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 }7-7 t{G  
apportionment formula 分摊方程式 ,0BR-#  
apportionment of estate duty 遗产税的分摊 q^)=F_QvG  
appraisal 估价；评估 v/]Qq  
appreciable growth 可观增长 4 0p3Rv  
appreciable impact 显着影响 P=&'wblm?  
appreciable increase 可观增长 !T)T_P[  
appreciation 增值；升值 F\zkyk4  
appreciation against other currencies 相对其他货币升值 -
mE  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 m*\B2\2gJ  
appreciation tax 增值税 q;CayN'I  
appropriation 拨款；拨用；拨付 0Z@ARMCe|m  
appropriation account 拨款帐目 (s 5<  
Appropriation Bill 拨款法案 ]z+*?cc  
appropriation-in-aid system 补助拨款办法 ?s1u#'aO  
approved assets 核准资产 jB5>y&+  
approved basket stock 认可一篮子证券 aytq4Ts  
approved budget 核准预算 20$F$YYuk  
approved charitable donation 认可慈善捐款 A Z]P+v  
approved charitable institution 认可慈善机构 V h Z=,m  
approved currency 核准货币；认可货币 0m]~J_  
approved estimates 核准预算 x%_qJ]o  
approved estimates of expenditure 核准开支预算 e$ThSh\+(  
approved overseas insurer 核准海外保险人 dCa}
ITg  
approved overseas trust company 核准海外信托公司 ~gSwxGT7d  
approved pooled investment fund 核准汇集投资基金 |\i:LG1  
approved provident fund scheme 认可公积金计划 x:!C(Ep)  
approved provision 核准拨款 Uc_'3|
e  
approved redeemable share 核准可赎回股份 \Oi5=,  
approved regional stock 认可地区性证券 IXbdS9,>F  
approved retirement scheme 认可退休金计划 c-[Q,c  
approved subordinated loan 核准附属贷款 =Jsg{vI  
arbitrage 套戥；套汇；套利 (45NZBs  
arbitrageur 套戥者；套汇者 b*btkaVue  
arbitrary amount 临时款项 A2}Z *U(;  
arrangement 措施；安排；协定 #H'sZv  
arrears 欠款 Y 1$#KC  
arrears of pay 欠付薪酬 #citwMW  
arrears of revenue 逾期未收税款；逾期未收的帐项 dE 3i=  
articles of association 组织章程；组织细则；组织章程细则 X{5v?4wI  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 6(ka"Vu~  
ascertainment of profit 确定利润 _#/!s]$d#  
"Asia Clear" “亚洲结算系统”