[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 YDEUiZ~  
allotment notice 股份配售通知；配股通知 Vg1! u+`<  
allotment of shares 股份分配 AEx|<E0  
allowable 可获宽免；免税的 x!rHkuH~  
allowable business loss 可扣除的营业亏损 eM)E3~K:2  
allowable expenses 可扣税的支出 ^fj):n5/  
allowance 免税额；津贴；备抵；准备金 W`zY\]  
allowance for debts 债项的免税额 _H#l&bL@C  
allowance for depreciation by wear and tear 耗损折旧免税额 -OLXRc=  
allowance for funeral expenses 殡殓费的免税额 Z,~"`9>Ss  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 v]*(Wd~|  
allowance for repairs and outgoings 修葺及支出方面的免税额 8 j
om)a  
allowance to debtor 给债务人的津贴 j!c[$;  
alteration of capital 资本更改 \L14rQ t  
alternate trustee 候补受托人 QInow2/u  
amalgamation 合并 >p atv  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 .;gK*`G2W)  
ambit of charges 征税范围；收费范围 z?~W]PWiZ  
amended valuation 经修订的估值 0(9]m)e  
American Commodities Exchange 美国商品交易所 S30@|@fTz  
American Express Bank Limited 美国运通银行 :sT\-MpQvn  
American Stock Exchange 美国证券交易所 .HTX7mA3  
amortization 摊销 *|c*/7]<  
amount due from banks 存放银行同业的款项 F
+e J9  
amount due from banks abroad 存放海外银行同业的款项 {V& 2k9*  
amount due from holding companies 控股公司欠款 6km{= ```  
amount due from local banks 存放本港银行同业的款项 r.e,!Bs
 
amount due to banks 银行同业的存款 Ln;jB&t  
amount due to banks abroad 海外银行同业的存款 <&'Ye[k  
amount due to holding companies 控股公司存款 ;]<{<czc  
amount due to local banks 本港银行同业的存款 W68d"J%>_  
amount due to outport banks 外埠银行同业的存款 z~d\d!u1  
amount for note issue 发行纸币的款额 YM9oVF-  
amount of bond 担保契据的款额 ^'8T9N@U  
amount of consideration 代价款额 a7G0  
amount of contribution 供款数额 dvUBuY^[  
amount of indebtedness 负债款额 &lYKi3}x  
amount of principal of the loan 贷款本金额 K7&A^$`  
amount of rates chargeable 应征差饷数额 v2<roG6.V  
amount of share capital 股本额 l'~]8Wo 1  
amount of sums assured 承保款额 cK.T=7T  
amount of variation 变动幅度 *"E?n>b  
amount of vote 拨款数额 e=t?mDh#E  
amount payable 应付款额 7pNTCZ Y|  
amount receivable 应收款额 qL^ }t_>  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 ]y6`9p  
analysis 分析 M%7H-^{  
ancillary risk 附属风险
zE VJ  
annual account 周年帐目；周年帐目报表；年度决算；年结 4+mawyM  
annual accounting date 年结日期 5*1wQlL  
annual allowance 每年免税额；年积金；年度津贴；年津 ?U0iHg{  
annual balance 年度余额 WG 9f>kE  
annual disposable income 每年可动用收入 1Oo^  
annual estimates 周年预算 vx=I3o  
annual fee 年费 n<:
/ X tE  
annual general meeting 周年大会 p
j,.RcH@o  
annual growth rate 年增率；每年增长率 o a,Ju  
annual long-term supplement 长期个案每年补助金 RM53B  
annual pensionable emolument 可供计算退休金的年薪 F2yM2Ldx  
annual report 年报 <p(&8P  
Annual Report on the Consumer Price Index 《消费物价指数年报》 mQ#@"9l%  
annual return 周年报表；周年申报表；每年报税表格 8eP2B281  
Annual Return Rules 《周年报表规则》 ' U(v  
annual review of consumer prices 每年消费物价回顾 aDa}@-F&a  
annual roll-forward basis 逐年延展方式 \S;
% "0!  
annual salary 年薪 {xt<`_R  
annual statement 年度报表；年度决算表 G#'3bxI{f+  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 %5RYa<oP  
annuitant 年金受益人 kP%W:4l0  
annuity 年金 mM~!68lR  
annuity contract 年金合约 H<`[,t  
annuity on human life 人寿年金 O#A1)~  
antecedent debt 先前的债项 L{2\NJ"+u  
ante-dated cheque 倒填日期支票 Xj$J}A@  
anticipated expenditure 预期开支 ?{qw /&  
anticipated net profit 预期纯利 ac.O#6&  
anticipated revenue 预期收入 14\%2nE  
anti-inflation measure 反通货膨胀措施 \{da|n-  
anti-inflationary stance 反通货膨胀立场 L4sN)EI  
apparent deficit 表面赤字 c}mJ6Pt  
apparent financial solvency 表面偿债能力 1L'[DKb'  
apparent partner 表面合伙人 FStE/2?  
application for personal assessment 个人入息课税申请书 XrC{ {K  
application of fund 资金应用 l{#m"S7J^  
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 d^ !3bv*h  
appointed actuary 委任精算师 Hi|2z5=V  
appointed auditor 委任核数师；委任审计师 #2DH_P  
appointed trustee 委任的受托人 !U>"H8}dv  
appointer 委任人 p%IR4f  
apportioned pro rata 按比例分摊 4PiNQ'*  
apportionment 分配；分摊 ,@='.Qs4g  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 vyV n5s  
apportionment formula 分摊方程式 $},:z]%D  
apportionment of estate duty 遗产税的分摊 QC<(rx  
appraisal 估价；评估 :G^`LyOM  
appreciable growth 可观增长 C4Z~9fzT  
appreciable impact 显着影响
{r&M  
appreciable increase 可观增长 DHt 8 f  
appreciation 增值；升值 'n:Ft  
appreciation against other currencies 相对其他货币升值 E
rESk"2t  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 CG9X3%xO%  
appreciation tax 增值税 lha)'
 
appropriation 拨款；拨用；拨付 kTiQO2H  
appropriation account 拨款帐目 +7 F7Kh  
Appropriation Bill 拨款法案 8<n8joO0  
appropriation-in-aid system 补助拨款办法 FZ=6x}QZ  
approved assets 核准资产 ~n[LL)v  
approved basket stock 认可一篮子证券 {]<D"x;  
approved budget 核准预算 phXVuQ  
approved charitable donation 认可慈善捐款 3jS=  
approved charitable institution 认可慈善机构 IU$bP#<  
approved currency 核准货币；认可货币 ]Vb#
(2<2  
approved estimates 核准预算 EE
}NA{b  
approved estimates of expenditure 核准开支预算 X8Sk  
approved overseas insurer 核准海外保险人 `zzX2R Je  
approved overseas trust company 核准海外信托公司 sTG+c E  
approved pooled investment fund 核准汇集投资基金 {+xUAmd  
approved provident fund scheme 认可公积金计划 b V9Z[[\  
approved provision 核准拨款 !-.-!hBN  
approved redeemable share 核准可赎回股份 X3W)c&Pr  
approved regional stock 认可地区性证券 (X>y)V  
approved retirement scheme 认可退休金计划 uTl:u  
approved subordinated loan 核准附属贷款 {6%uNT>|  
arbitrage 套戥；套汇；套利 e<9nt [  
arbitrageur 套戥者；套汇者 cJA:vHyw  
arbitrary amount 临时款项 On'3K+(_  
arrangement 措施；安排；协定 ~5!ukGK_  
arrears 欠款 k5/nAaiVE  
arrears of pay 欠付薪酬 =\XAD+
 
arrears of revenue 逾期未收税款；逾期未收的帐项 3$Is==>7  
articles of association 组织章程；组织细则；组织章程细则 ^F"*;8$  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 MxdfuFss  
ascertainment of profit 确定利润 DGd&x^C  
"Asia Clear" “亚洲结算系统”