[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 8.PXTOhVL  
allotment notice 股份配售通知；配股通知 [l`^fnKt  
allotment of shares 股份分配 $,g 3*A  
allowable 可获宽免；免税的 9*f2b.Aj  
allowable business loss 可扣除的营业亏损 ,b.kw}k  
allowable expenses 可扣税的支出 2YaTT& J  
allowance 免税额；津贴；备抵；准备金 t&8<k+m  
allowance for debts 债项的免税额 .&Y,D-h}7|  
allowance for depreciation by wear and tear 耗损折旧免税额 >c&4_?d&,A  
allowance for funeral expenses 殡殓费的免税额 J6= w:c  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 t CkoYrvT  
allowance for repairs and outgoings 修葺及支出方面的免税额 ~>.awu+o|  
allowance to debtor 给债务人的津贴 5f/@:~  
alteration of capital 资本更改 }rFThI  
alternate trustee 候补受托人 kbD*=d}3{  
amalgamation 合并 _,11EeW@  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ?&{S~[;l  
ambit of charges 征税范围；收费范围 u=1B^V,6V  
amended valuation 经修订的估值 =%:JjgKc*t  
American Commodities Exchange 美国商品交易所 ^ yY{o/6  
American Express Bank Limited 美国运通银行 lR|$*:+  
American Stock Exchange 美国证券交易所 2Zv,K-G  
amortization 摊销 u XaL  
amount due from banks 存放银行同业的款项 XB6N[E  
amount due from banks abroad 存放海外银行同业的款项 b/T20F{W\o  
amount due from holding companies 控股公司欠款 .r
uqRGe
/  
amount due from local banks 存放本港银行同业的款项 rE!G,^_{  
amount due to banks 银行同业的存款 ViCg|1 c  
amount due to banks abroad 海外银行同业的存款
f_^ix  
amount due to holding companies 控股公司存款 g
%@]z8L  
amount due to local banks 本港银行同业的存款 Nck!z8  
amount due to outport banks 外埠银行同业的存款 ,?P8m"  
amount for note issue 发行纸币的款额 ?
v0A/68s#  
amount of bond 担保契据的款额 i=
,B88ko  
amount of consideration 代价款额 L#83f]vG  
amount of contribution 供款数额 !&
1}w86  
amount of indebtedness 负债款额 ^yzo!`)fso  
amount of principal of the loan 贷款本金额 ,Zf :R  
amount of rates chargeable 应征差饷数额 -='8_B/75  
amount of share capital 股本额 ex0 kb  
amount of sums assured 承保款额 olUqBQ&ol  
amount of variation 变动幅度 dqIZ#;:g  
amount of vote 拨款数额 4SX3c:>  
amount payable 应付款额 b'1/cY/!  
amount receivable 应收款额 p,M3#^ q  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 p~v2XdR  
analysis 分析 Qi(e`(,'  
ancillary risk 附属风险 XHwZ+=v  
annual account 周年帐目；周年帐目报表；年度决算；年结 ph}wnIW]  
annual accounting date 年结日期 9n06n$F  
annual allowance 每年免税额；年积金；年度津贴；年津 X}n&`y{/  
annual balance 年度余额
J)#59a  
annual disposable income 每年可动用收入 *l-Dh:  
annual estimates 周年预算 0KWy?6 X  
annual fee 年费 ;EE{~  
annual general meeting 周年大会 +MOe{:/6  
annual growth rate 年增率；每年增长率 EF*oPn0|  
annual long-term supplement 长期个案每年补助金 ~;!i)[-  
annual pensionable emolument 可供计算退休金的年薪 ;]l{D}  
annual report 年报 uFA|rX  
Annual Report on the Consumer Price Index 《消费物价指数年报》 ]4LT#  
annual return 周年报表；周年申报表；每年报税表格 . }-@;:yh  
Annual Return Rules 《周年报表规则》 f4 Sw,A  
annual review of consumer prices 每年消费物价回顾 1I:"0("}
 
annual roll-forward basis 逐年延展方式 s>9z+;~!  
annual salary 年薪 Ivd[U`=Q  
annual statement 年度报表；年度决算表 %^Q@*+{: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 OuYE-x2]x"  
annuitant 年金受益人 7(nz<z p  
annuity 年金 !ch[I#&J-  
annuity contract 年金合约 ,=q7}5o Y  
annuity on human life 人寿年金 A~yw8v5UF  
antecedent debt 先前的债项 Jq$6$A,f  
ante-dated cheque 倒填日期支票 7 9<9}<T  
anticipated expenditure 预期开支 S
evfxR  
anticipated net profit 预期纯利 9;xL!cy  
anticipated revenue 预期收入 s%S_K  
anti-inflation measure 反通货膨胀措施 7~%  
anti-inflationary stance 反通货膨胀立场 Nd]% ati?  
apparent deficit 表面赤字 g-{<v4NGI  
apparent financial solvency 表面偿债能力 TQbFI;\  
apparent partner 表面合伙人 /ut~jf`  
application for personal assessment 个人入息课税申请书 R4Gg|Bh  
application of fund 资金应用 "p6:ekw  
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 w#gU1yu  
appointed actuary 委任精算师 ~(l2%(3G  
appointed auditor 委任核数师；委任审计师 |({UV-`  
appointed trustee 委任的受托人 F]dd>#  
appointer 委任人 JQ{zWJlt  
apportioned pro rata 按比例分摊 E&T'U2  
apportionment 分配；分摊 #:Sy`G6!?  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 99+/W*C  
apportionment formula 分摊方程式 9L)&n.t1  
apportionment of estate duty 遗产税的分摊 [M8qU$&?]  
appraisal 估价；评估 X T)hPwg.  
appreciable growth 可观增长 X'3`Q S:!  
appreciable impact 显着影响 fjK]m.w  
appreciable increase 可观增长 9 FFfRIVY  
appreciation 增值；升值 JK^
B+.  
appreciation against other currencies 相对其他货币升值 0[$Mo3c+'  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 x":Bw;~  
appreciation tax 增值税 >w]k3MC  
appropriation 拨款；拨用；拨付 '#An+;x{  
appropriation account 拨款帐目 1X!f!0=g+  
Appropriation Bill 拨款法案 *nUpO]  
appropriation-in-aid system 补助拨款办法 )2
^/?jK  
approved assets 核准资产 u`H@Q&(^wa  
approved basket stock 认可一篮子证券 Kj1#R
 
approved budget 核准预算 :.'T+LI  
approved charitable donation 认可慈善捐款 l
]58P  
approved charitable institution 认可慈善机构 gQ@P w4bA  
approved currency 核准货币；认可货币 p*W ZY=Q  
approved estimates 核准预算 l)!woOt  
approved estimates of expenditure 核准开支预算 PE6u8ZAb"  
approved overseas insurer 核准海外保险人 V~uA(3\U  
approved overseas trust company 核准海外信托公司 [:hy  
approved pooled investment fund 核准汇集投资基金 &L~31Ayj&  
approved provident fund scheme 认可公积金计划 (J;zkb
 
approved provision 核准拨款 i&s=!`  
approved redeemable share 核准可赎回股份 2I(@aB+  
approved regional stock 认可地区性证券 2Ws/0c  
approved retirement scheme 认可退休金计划 J^+$L"K  
approved subordinated loan 核准附属贷款 xfF&$K"  
arbitrage 套戥；套汇；套利 /x8C70W^  
arbitrageur 套戥者；套汇者 :+dWJNY:  
arbitrary amount 临时款项 y\f8Ird  
arrangement 措施；安排；协定 N mjBJ_G  
arrears 欠款 Mpl,}Q!c  
arrears of pay 欠付薪酬  !k??Kj  
arrears of revenue 逾期未收税款；逾期未收的帐项 V.a]IkK'K  
articles of association 组织章程；组织细则；组织章程细则 !y2h`ZAZ  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 :7PSZc:xE  
ascertainment of profit 确定利润 __zu-!v  
"Asia Clear" “亚洲结算系统”