[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 HP=5a.  
allotment notice 股份配售通知；配股通知 As??_=> 4  
allotment of shares 股份分配 vvLzU
xV  
allowable 可获宽免；免税的 \Hu?K\SWs  
allowable business loss 可扣除的营业亏损 ;,Os3  
allowable expenses 可扣税的支出 WHr: M/qD  
allowance 免税额；津贴；备抵；准备金 r@Xh8 r;  
allowance for debts 债项的免税额 ! QKec  
allowance for depreciation by wear and tear 耗损折旧免税额 F <O<=Ww  
allowance for funeral expenses 殡殓费的免税额 0xV[C4E[6  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 T^gi^{  
allowance for repairs and outgoings 修葺及支出方面的免税额 %htbEKWR  
allowance to debtor 给债务人的津贴 \,G19o}`Es  
alteration of capital 资本更改 +WvW#wpH  
alternate trustee 候补受托人 }7i}dyQv}  
amalgamation 合并 ^AT#A<{1(  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 0{u#
{_  
ambit of charges 征税范围；收费范围 kZQ$Iv+^(  
amended valuation 经修订的估值 n*hRlL
  
American Commodities Exchange 美国商品交易所 7??j}ob>  
American Express Bank Limited 美国运通银行 
P9]95.j  
American Stock Exchange 美国证券交易所 \r}*<CRr6  
amortization 摊销 Mvk#$:8e  
amount due from banks 存放银行同业的款项 a61?G!]  
amount due from banks abroad 存放海外银行同业的款项 mnH1-}oL  
amount due from holding companies 控股公司欠款 C7!=LiK}  
amount due from local banks 存放本港银行同业的款项 J!:v`gb#@A  
amount due to banks 银行同业的存款 Ifj%"RI  
amount due to banks abroad 海外银行同业的存款 9QkIMJf0e  
amount due to holding companies 控股公司存款 ,]=Qgn  
amount due to local banks 本港银行同业的存款 [jF\"#A  
amount due to outport banks 外埠银行同业的存款 EU()Nnm2  
amount for note issue 发行纸币的款额 =@k3*#\  
amount of bond 担保契据的款额 Q
ezDm^<  
amount of consideration 代价款额 ]2xoeNF/W{  
amount of contribution 供款数额 m A| "  
amount of indebtedness 负债款额 a;0$fRy  
amount of principal of the loan 贷款本金额 tUs{/Je  
amount of rates chargeable 应征差饷数额 ]K%D$x{+\  
amount of share capital 股本额 \JGRd8S[  
amount of sums assured 承保款额 SFa^$w  
amount of variation 变动幅度 "Oy&6rrr  
amount of vote 拨款数额 =_d-MJy~6  
amount payable 应付款额 !7anJl
  
amount receivable 应收款额 7h.:XlUm|  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 !n5s/"'H  
analysis 分析 1;9 %L@  
ancillary risk 附属风险 Alb5#tm:m  
annual account 周年帐目；周年帐目报表；年度决算；年结 ]TKM.[[  
annual accounting date 年结日期  h9 3
  
annual allowance 每年免税额；年积金；年度津贴；年津 e7gWz~  
annual balance 年度余额 I\ y>I?X  
annual disposable income 每年可动用收入 B9h>  
annual estimates 周年预算 3WF6bJN  
annual fee 年费 d*<goBd  
annual general meeting 周年大会 !_[^%7"S1  
annual growth rate 年增率；每年增长率 ^ P=CoLFa  
annual long-term supplement 长期个案每年补助金 D\V (r\i  
annual pensionable emolument 可供计算退休金的年薪 d:=:l?  
annual report 年报 QX393v!  
Annual Report on the Consumer Price Index 《消费物价指数年报》 siGt5RH*  
annual return 周年报表；周年申报表；每年报税表格 \JEI+A PY*  
Annual Return Rules 《周年报表规则》 
qbdv  
annual review of consumer prices 每年消费物价回顾 pn2_ {8.  
annual roll-forward basis 逐年延展方式 eVy\)dCsU  
annual salary 年薪 y'pX/5R0  
annual statement 年度报表；年度决算表 ?\Z-3l%M  
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 @g'SH:}  
annuitant 年金受益人 4U1"F 7'  
annuity 年金 REwZ41  
annuity contract 年金合约 dCH(N_  
annuity on human life 人寿年金 a"0'cgB}  
antecedent debt 先前的债项 jP|(y]!  
ante-dated cheque 倒填日期支票 GPnSdGLC  
anticipated expenditure 预期开支 Cdd +I5~  
anticipated net profit 预期纯利 {pNf &'  
anticipated revenue 预期收入 2*1s(Jro  
anti-inflation measure 反通货膨胀措施 ssC5YtF7X  
anti-inflationary stance 反通货膨胀立场 Sud5F4S  
apparent deficit 表面赤字 S}cm.,/w  
apparent financial solvency 表面偿债能力 i&?do{YQ)  
apparent partner 表面合伙人 /.a DQ>  
application for personal assessment 个人入息课税申请书 JM
q00_  
application of fund 资金应用 O~AOZ^a:2  
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 P9D'L{yS/x  
appointed actuary 委任精算师 $?u ^hMU=  
appointed auditor 委任核数师；委任审计师 r-a/vx#  
appointed trustee 委任的受托人 ,HdFE|  
appointer 委任人 K r&HT,>B  
apportioned pro rata 按比例分摊 ! G+/8Q^  
apportionment 分配；分摊 4!dN^;Cb  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 UN}jpu<h  
apportionment formula 分摊方程式 <ctn_"p Z  
apportionment of estate duty 遗产税的分摊 0oi =} lV  
appraisal 估价；评估 xFY;aK  
appreciable growth 可观增长 >K9uwUi|b]  
appreciable impact 显着影响 Mb(aI!;A  
appreciable increase 可观增长 *:}NS8hP  
appreciation 增值；升值 6"W~%FSJX  
appreciation against other currencies 相对其他货币升值 8PV`4=,OI  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 J$?*qZ(oO  
appreciation tax 增值税 $Y4;Xe=  
appropriation 拨款；拨用；拨付 }GCt)i_  
appropriation account 拨款帐目 $ h-5PwHp  
Appropriation Bill 拨款法案 rE bC_<  
appropriation-in-aid system 补助拨款办法 0VB~4NNR  
approved assets 核准资产 p|M 8ww  
approved basket stock 认可一篮子证券 ,]'?Gd  
approved budget 核准预算 98os4}r  
approved charitable donation 认可慈善捐款 _azg 0.)  
approved charitable institution 认可慈善机构 *_z5Pa`A  
approved currency 核准货币；认可货币 y$At$i>u  
approved estimates 核准预算 mq?5|`  
approved estimates of expenditure 核准开支预算 YGObTIGJvf  
approved overseas insurer 核准海外保险人 T}X#I'Z  
approved overseas trust company 核准海外信托公司 .sA?}H#wb  
approved pooled investment fund 核准汇集投资基金 !ldb_*)h  
approved provident fund scheme 认可公积金计划 $Rsf`*0-  
approved provision 核准拨款 j#b?P=|l  
approved redeemable share 核准可赎回股份 DH_Mll>  
approved regional stock 认可地区性证券 5xi f0h-`  
approved retirement scheme 认可退休金计划 Fr)G h>  
approved subordinated loan 核准附属贷款 0*"auGuX  
arbitrage 套戥；套汇；套利 d"|XN{  
arbitrageur 套戥者；套汇者 bO:Ei  
arbitrary amount 临时款项 PQsqi;=)  
arrangement 措施；安排；协定 ":*PC[)W  
arrears 欠款 H\2+cAFN#  
arrears of pay 欠付薪酬 m[C-/f^u|  
arrears of revenue 逾期未收税款；逾期未收的帐项 M? oK@i  
articles of association 组织章程；组织细则；组织章程细则 Cd#>,,\z  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 S ;x;FU  
ascertainment of profit 确定利润 })|+tZ  
"Asia Clear" “亚洲结算系统”