[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 ++p& x{  
allotment notice 股份配售通知；配股通知 _>?8eC]4a  
allotment of shares 股份分配 K_lCDiqG  
allowable 可获宽免；免税的 -JyODW#j  
allowable business loss 可扣除的营业亏损 Z#cU#)`y1  
allowable expenses 可扣税的支出 eed\0  
allowance 免税额；津贴；备抵；准备金 u7y7  
allowance for debts 债项的免税额 w3?t})PB&  
allowance for depreciation by wear and tear 耗损折旧免税额 ss*2TE7  
allowance for funeral expenses 殡殓费的免税额 tpx3:|  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 n'ca*E(  
allowance for repairs and outgoings 修葺及支出方面的免税额 {If2[4!z  
allowance to debtor 给债务人的津贴 DRmh(T  
alteration of capital 资本更改 B|q3;P  
alternate trustee 候补受托人 kAQ\t?`x  
amalgamation 合并 >G3J3P(  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 5Ret,~Vs9|  
ambit of charges 征税范围；收费范围 ygy #^  
amended valuation 经修订的估值 M:Y!k<p  
American Commodities Exchange 美国商品交易所 `bi_)i6Low  
American Express Bank Limited 美国运通银行 [2j(\vC!  
American Stock Exchange 美国证券交易所 @Qsg.9N3K  
amortization 摊销 Kp=3 \)&  
amount due from banks 存放银行同业的款项 kV(DnZ#jq  
amount due from banks abroad 存放海外银行同业的款项 %},S#5L3  
amount due from holding companies 控股公司欠款 sp |y/r#  
amount due from local banks 存放本港银行同业的款项 pt|$bU7  
amount due to banks 银行同业的存款 |Nd.'|g,  
amount due to banks abroad 海外银行同业的存款 TI7Ty+s  
amount due to holding companies 控股公司存款 4z 3$  
amount due to local banks 本港银行同业的存款 T[!q&kFB  
amount due to outport banks 外埠银行同业的存款 buM>^A"  
amount for note issue 发行纸币的款额 ThQEQ6y  
amount of bond 担保契据的款额 1oW]O@R  
amount of consideration 代价款额 kA:;c}p  
amount of contribution 供款数额 me`$5Z`
 
amount of indebtedness 负债款额 I3[RaZ2z{  
amount of principal of the loan 贷款本金额 ! {o+B^^  
amount of rates chargeable 应征差饷数额 h}:5hi Jw  
amount of share capital 股本额 VflPNzixb!  
amount of sums assured 承保款额 ;eEtdoy  
amount of variation 变动幅度 BRok 89  
amount of vote 拨款数额 N,+g/o\f  
amount payable 应付款额 au}0PnA;  
amount receivable 应收款额 ,HO/Q6;N  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 8Carg~T@  
analysis 分析 FCB/FtI0  
ancillary risk 附属风险 ;@-5lCvC(+  
annual account 周年帐目；周年帐目报表；年度决算；年结 C%7)sLWjJS  
annual accounting date 年结日期 e=Tc(Mwn  
annual allowance 每年免税额；年积金；年度津贴；年津 (Gk]<`d#N  
annual balance 年度余额 Eq.zCD8A  
annual disposable income 每年可动用收入 Pc ?G^ Xol  
annual estimates 周年预算 8JO\%DFJ  
annual fee 年费 2F@<{
v4  
annual general meeting 周年大会 3UtXxL&L`  
annual growth rate 年增率；每年增长率 4Jy,IKPp  
annual long-term supplement 长期个案每年补助金 xcRrI|?eC  
annual pensionable emolument 可供计算退休金的年薪
Zu73x#pI  
annual report 年报 J3SbyI
!T  
Annual Report on the Consumer Price Index 《消费物价指数年报》 o>rlrqr?_  
annual return 周年报表；周年申报表；每年报税表格 8uD%]k=#!  
Annual Return Rules 《周年报表规则》 a|{<#<6n(  
annual review of consumer prices 每年消费物价回顾 (2(;u1  
annual roll-forward basis 逐年延展方式 MJR\ g3  
annual salary 年薪 ej53O/hP  
annual statement 年度报表；年度决算表 Ytnr$*5.  
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 q9z!g/,d/  
annuitant 年金受益人 m<LzB_G\  
annuity 年金 6]A\8Ty  
annuity contract 年金合约 |BWK"G  
annuity on human life 人寿年金 MZMv.OeYt,  
antecedent debt 先前的债项 {j4:.fD  
ante-dated cheque 倒填日期支票 <;Z~ vZ]  
anticipated expenditure 预期开支 WjxB
Nk'f  
anticipated net profit 预期纯利 ;j\$[4W.i  
anticipated revenue 预期收入 n8D;6#P^  
anti-inflation measure 反通货膨胀措施 t4W0~7  
anti-inflationary stance 反通货膨胀立场 |2` $g  
apparent deficit 表面赤字 a9JJuSRC  
apparent financial solvency 表面偿债能力 DQXx}%Px  
apparent partner 表面合伙人 _IGa8=~  
application for personal assessment 个人入息课税申请书 " yl"A4p S  
application of fund 资金应用 c)~|#v   
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 U,}T ]J  
appointed actuary 委任精算师 S5v
MP N  
appointed auditor 委任核数师；委任审计师 ?O^:j!C6  
appointed trustee 委任的受托人 ! r\ktX  
appointer 委任人 4tu>~ vOE  
apportioned pro rata 按比例分摊 }j@@  
apportionment 分配；分摊 3/<^R}w\  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 j~> #{"C  
apportionment formula 分摊方程式 =umS^fJ5`  
apportionment of estate duty 遗产税的分摊 3nGK674;z  
appraisal 估价；评估 GB Un" _J  
appreciable growth 可观增长 Bm>(m{sX>  
appreciable impact 显着影响 e
%7P$.  
appreciable increase 可观增长 o6%f%:&  
appreciation 增值；升值 bvvx(?!  
appreciation against other currencies 相对其他货币升值 v333z<<S  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 Q*o4zW  
appreciation tax 增值税 Lh$ac-Ct  
appropriation 拨款；拨用；拨付 tELnq#<6  
appropriation account 拨款帐目 J=bOw//  
Appropriation Bill 拨款法案 UZ0O j5B.  
appropriation-in-aid system 补助拨款办法 ,fLe%RP  
approved assets 核准资产 z1A-EeT  
approved basket stock 认可一篮子证券 m5
g: Q  
approved budget 核准预算 $l"(tB7d  
approved charitable donation 认可慈善捐款 QCnVZ" !(  
approved charitable institution 认可慈善机构 AU\!5+RDB  
approved currency 核准货币；认可货币 QNBzc {XB  
approved estimates 核准预算 0$uS)J\;K  
approved estimates of expenditure 核准开支预算 }('QIvq2  
approved overseas insurer 核准海外保险人 [$+61n}.12  
approved overseas trust company 核准海外信托公司 zOp"n\  
approved pooled investment fund 核准汇集投资基金 ee\zU~  
approved provident fund scheme 认可公积金计划 }Ec"&  
approved provision 核准拨款 Qp Vm  
approved redeemable share 核准可赎回股份 </Lqk3S-!  
approved regional stock 认可地区性证券 2Vr'AEIQ  
approved retirement scheme 认可退休金计划 GoXHVUyp  
approved subordinated loan 核准附属贷款 n-WvIy  
arbitrage 套戥；套汇；套利 >qZRIDE5$  
arbitrageur 套戥者；套汇者 j KK48S  
arbitrary amount 临时款项  .l'QCW9  
arrangement 措施；安排；协定 |Q+v6r(<zZ  
arrears 欠款 -v&srd^  
arrears of pay 欠付薪酬 }k~0R-m  
arrears of revenue 逾期未收税款；逾期未收的帐项 $o^}<)DW  
articles of association 组织章程；组织细则；组织章程细则 l)bUHh5[  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 LRgk9*@,  
ascertainment of profit 确定利润 '1 *MiFxKq  
"Asia Clear" “亚洲结算系统”