[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 k"T}2 7  
allotment notice 股份配售通知；配股通知 DJXmGt]  
allotment of shares 股份分配 G%AbC"  
allowable 可获宽免；免税的 Yz/md1T$  
allowable business loss 可扣除的营业亏损 NMa}{*sQ  
allowable expenses 可扣税的支出 rb2S7k0{  
allowance 免税额；津贴；备抵；准备金 QQ*hCyw!  
allowance for debts 债项的免税额 n.`($yR_  
allowance for depreciation by wear and tear 耗损折旧免税额 6ryak!|[  
allowance for funeral expenses 殡殓费的免税额 qo90t{|c  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 mPtZO*Fc  
allowance for repairs and outgoings 修葺及支出方面的免税额 ,.83m%i  
allowance to debtor 给债务人的津贴 ['X]R:3h  
alteration of capital 资本更改 6Z6'}BDP  
alternate trustee 候补受托人 B:;pvW]  
amalgamation 合并 b8`)y<7  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 3s,g*  
ambit of charges 征税范围；收费范围 [LjT*b i  
amended valuation 经修订的估值 VgG0VM  
American Commodities Exchange 美国商品交易所 
3nIU1e  
American Express Bank Limited 美国运通银行 Sz)' ogl  
American Stock Exchange 美国证券交易所 SO|NaqWa  
amortization 摊销 [fya)}  
amount due from banks 存放银行同业的款项 6y%qVx#!  
amount due from banks abroad 存放海外银行同业的款项 c)TPM/>(p  
amount due from holding companies 控股公司欠款 h:b)Wr  
amount due from local banks 存放本港银行同业的款项 UUYSFa%  
amount due to banks 银行同业的存款 @w#-aGJO  
amount due to banks abroad 海外银行同业的存款 d6?j`~[7#-  
amount due to holding companies 控股公司存款 rxgbV.tx  
amount due to local banks 本港银行同业的存款 ';w#w<yaI  
amount due to outport banks 外埠银行同业的存款 ??
-[eB.  
amount for note issue 发行纸币的款额 ld|5TN1  
amount of bond 担保契据的款额 G\/zkrxmv  
amount of consideration 代价款额 ^EtMxF@D  
amount of contribution 供款数额
zH?!  
amount of indebtedness 负债款额 VuhGx:Xl  
amount of principal of the loan 贷款本金额 ?K$(817  
amount of rates chargeable 应征差饷数额 =V,mtT  
amount of share capital 股本额 EnKR%Ctw  
amount of sums assured 承保款额 iW]j9}t  
amount of variation 变动幅度 8\@m - E!{  
amount of vote 拨款数额 nMq,F#`3N  
amount payable 应付款额 \+oQd=K@  
amount receivable 应收款额 ]}<}lI9  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 [i21FX  
analysis 分析 MnsJEvn/  
ancillary risk 附属风险 fa jGZyd0:  
annual account 周年帐目；周年帐目报表；年度决算；年结 |B?m,U$A!  
annual accounting date 年结日期 )#0O>F~  
annual allowance 每年免税额；年积金；年度津贴；年津 !1jBC.G1  
annual balance 年度余额 
Q04al=  
annual disposable income 每年可动用收入 )al]*[lY  
annual estimates 周年预算 VZp5)-!\  
annual fee 年费 guq{#?}  
annual general meeting 周年大会 oA7tEu   
annual growth rate 年增率；每年增长率 :;RMo2Tl  
annual long-term supplement 长期个案每年补助金 O%WIf__Q  
annual pensionable emolument 可供计算退休金的年薪 gD-d29pQ  
annual report 年报 YiXk5B0Uh  
Annual Report on the Consumer Price Index 《消费物价指数年报》 rT=rrvV3g  
annual return 周年报表；周年申报表；每年报税表格 O W_{$9U  
Annual Return Rules 《周年报表规则》 WrnrF
z  
annual review of consumer prices 每年消费物价回顾 @N>\|!1CC  
annual roll-forward basis 逐年延展方式 uanhr)Ys  
annual salary 年薪 (+w*[qHe  
annual statement 年度报表；年度决算表 B?eCe}*f;B  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 zq3\}9  
annuitant 年金受益人 ) nC]5MXU  
annuity 年金 A9KET$i@v  
annuity contract 年金合约 9a[9i}_  
annuity on human life 人寿年金 yJ[0WY8<kC  
antecedent debt 先前的债项 sN bxI|B  
ante-dated cheque 倒填日期支票 pQyK={7?`  
anticipated expenditure 预期开支 oM
X  
anticipated net profit 预期纯利 |0&IXOW"XF  
anticipated revenue 预期收入 h/QXPdV  
anti-inflation measure 反通货膨胀措施 !4ocZmj\  
anti-inflationary stance 反通货膨胀立场 aj-Km`5r}  
apparent deficit 表面赤字 HDz5&7* .  
apparent financial solvency 表面偿债能力 {X!r8i  
apparent partner 表面合伙人 S pIv#?  
application for personal assessment 个人入息课税申请书 [ $ubNk;!z  
application of fund 资金应用 nQF(vTDN  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 J@/kIrx  
appointed actuary 委任精算师 vOH4#  
appointed auditor 委任核数师；委任审计师 DHg:8%3x  
appointed trustee 委任的受托人 =eq[:K<6  
appointer 委任人 =ke2;}X  
apportioned pro rata 按比例分摊 %HhBt5w  
apportionment 分配；分摊 sbfuzpg]*  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 s-NX 
o  
apportionment formula 分摊方程式 M:=J^0  
apportionment of estate duty 遗产税的分摊 ^L,K& Jd  
appraisal 估价；评估 ^ 7`BP%6  
appreciable growth 可观增长 (=FRmdeYl1  
appreciable impact 显着影响 1>.Ev,X+e  
appreciable increase 可观增长 vJLK,[  
appreciation 增值；升值 8$]1M,$r  
appreciation against other currencies 相对其他货币升值 h7
*J9[$  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 Ex.yU{|c  
appreciation tax 增值税 =?5]()'*n  
appropriation 拨款；拨用；拨付 w$>u b@=  
appropriation account 拨款帐目 PioZIb/{  
Appropriation Bill 拨款法案 K$z2YJ%  
appropriation-in-aid system 补助拨款办法 :ffY6L+  
approved assets 核准资产 ;'gW u  
approved basket stock 认可一篮子证券 7kC^ 30@T3  
approved budget 核准预算 ImA @}:  
approved charitable donation 认可慈善捐款 [XN={  
approved charitable institution 认可慈善机构 1wii8B6  
approved currency 核准货币；认可货币 9v#CE!  
approved estimates 核准预算 zWnX*2>b  
approved estimates of expenditure 核准开支预算 A_rGt?i  
approved overseas insurer 核准海外保险人 `T1  
approved overseas trust company 核准海外信托公司 . S EdY:  
approved pooled investment fund 核准汇集投资基金 XjBW9a  
approved provident fund scheme 认可公积金计划 C;v.S5x  
approved provision 核准拨款 &L3M]  
approved redeemable share 核准可赎回股份 ]|#+zx|/D  
approved regional stock 认可地区性证券 @s*-%N^:[L  
approved retirement scheme 认可退休金计划 "mo?* a$Sk  
approved subordinated loan 核准附属贷款 g/4
[N{Xf  
arbitrage 套戥；套汇；套利 O/^%2mG  
arbitrageur 套戥者；套汇者 //B&k`u  
arbitrary amount 临时款项 -$\y_?}  
arrangement 措施；安排；协定 zxEL+P  
arrears 欠款 pt?bWyKG  
arrears of pay 欠付薪酬 xexaQuK  
arrears of revenue 逾期未收税款；逾期未收的帐项 A]*}HZ,  
articles of association 组织章程；组织细则；组织章程细则 9p85Pv [M=  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 +8T?{ K  
ascertainment of profit 确定利润 pR
<`H'  
"Asia Clear" “亚洲结算系统”