[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 H"2,Q T  
allotment notice 股份配售通知；配股通知 EkN>5).  
allotment of shares 股份分配 a1weTn*  
allowable 可获宽免；免税的 OQT i$2  
allowable business loss 可扣除的营业亏损 .+^o{b  
allowable expenses 可扣税的支出 hDEZq>&  
allowance 免税额；津贴；备抵；准备金
_'s5FlZq  
allowance for debts 债项的免税额
? 5hwz  
allowance for depreciation by wear and tear 耗损折旧免税额 } x'o`GuUf  
allowance for funeral expenses 殡殓费的免税额 -ktYS(8&  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 Zt4 r_7  
allowance for repairs and outgoings 修葺及支出方面的免税额 .: , 9Tf  
allowance to debtor 给债务人的津贴 Mz6|#P}.s  
alteration of capital 资本更改 7|?Ht]  
alternate trustee 候补受托人 ,
k/<Nv;  
amalgamation 合并 An !i  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 sF#t{x/sW  
ambit of charges 征税范围；收费范围 i"hn%u$V  
amended valuation 经修订的估值 /p@0Q[E  
American Commodities Exchange 美国商品交易所 ?T
_hK  
American Express Bank Limited 美国运通银行 6[>Zy)P  
American Stock Exchange 美国证券交易所 m3_)UIJZ  
amortization 摊销 hM`*-+Zb  
amount due from banks 存放银行同业的款项 Al]z=  
amount due from banks abroad 存放海外银行同业的款项 5wMEp" YHE  
amount due from holding companies 控股公司欠款 \N g[lN  
amount due from local banks 存放本港银行同业的款项 %!)Dk<  
amount due to banks 银行同业的存款 #.\X%!  
amount due to banks abroad 海外银行同业的存款 kc:2ID&
 
amount due to holding companies 控股公司存款 aeF^&F0  
amount due to local banks 本港银行同业的存款 V{kgDpB  
amount due to outport banks 外埠银行同业的存款 2VS#=i(B^  
amount for note issue 发行纸币的款额 v_
@&#!u`  
amount of bond 担保契据的款额 !GVxQll[f  
amount of consideration 代价款额 Yy0m &3[  
amount of contribution 供款数额 SkA"MhX  
amount of indebtedness 负债款额 Aaix? |XN  
amount of principal of the loan 贷款本金额 h%@#jvh?4  
amount of rates chargeable 应征差饷数额 zX/9^+p:  
amount of share capital 股本额 rhvsd2z
i  
amount of sums assured 承保款额 u@zBE? g  
amount of variation 变动幅度 $(%t^8{a~G  
amount of vote 拨款数额 nyB~C7zR  
amount payable 应付款额 $rE_rZ+]="  
amount receivable 应收款额 ;rH@>VrR  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 jDc5p3D&[]  
analysis 分析 -n~VMLd?@  
ancillary risk 附属风险 U=bZy,FT$  
annual account 周年帐目；周年帐目报表；年度决算；年结 1e^-_Bo6'o  
annual accounting date 年结日期 OC[(Eq  
annual allowance 每年免税额；年积金；年度津贴；年津 3^zOG2  
annual balance 年度余额 th*E"@  
annual disposable income 每年可动用收入 g@lAk%V4  
annual estimates 周年预算 4%k_c79>  
annual fee 年费 Y,@{1X`0@3  
annual general meeting 周年大会 }mC-SC)oSi  
annual growth rate 年增率；每年增长率 <kmn3w,vi  
annual long-term supplement 长期个案每年补助金 *l^%7Wrk  
annual pensionable emolument 可供计算退休金的年薪 zKk2 >.  
annual report 年报 [e'Ts#($A  
Annual Report on the Consumer Price Index 《消费物价指数年报》 )/9/p17:xu  
annual return 周年报表；周年申报表；每年报税表格 L1k_AC1.M
 
Annual Return Rules 《周年报表规则》 b mO[9 )G  
annual review of consumer prices 每年消费物价回顾 DP9hvu/85  
annual roll-forward basis 逐年延展方式 |ldRs'c{  
annual salary 年薪 y(8AxsROp  
annual statement 年度报表；年度决算表 l8hOryB&  
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 O(P G"c  
annuitant 年金受益人 _`zj^*%  
annuity 年金 PGHl:4`Es!  
annuity contract 年金合约 (v8jVbg  
annuity on human life 人寿年金 dg1h<]T"9  
antecedent debt 先前的债项 3s
ay&|kJ  
ante-dated cheque 倒填日期支票 Vj"B#  
anticipated expenditure 预期开支 S:Ne g!`  
anticipated net profit 预期纯利 9Qb_BNUo  
anticipated revenue 预期收入 kGMI ?  
anti-inflation measure 反通货膨胀措施 X&6p_Lo  
anti-inflationary stance 反通货膨胀立场 o84!$2P+w  
apparent deficit 表面赤字 <gKT7ONtg  
apparent financial solvency 表面偿债能力 ?t+Kp9@aZ  
apparent partner 表面合伙人 n
rMm](Y45  
application for personal assessment 个人入息课税申请书 2, ` =i
 
application of fund 资金应用 a<M<) {$u  
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 ]`&ws
  
appointed actuary 委任精算师 s7<x~v+^  
appointed auditor 委任核数师；委任审计师 70L{u
+wIy  
appointed trustee 委任的受托人 R1FBH:Iu  
appointer 委任人 W9T,1h5x  
apportioned pro rata 按比例分摊 _*+ 7*vAL  
apportionment 分配；分摊 {ls$#a+d  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 |[?"$g9v  
apportionment formula 分摊方程式 #|34(ML  
apportionment of estate duty 遗产税的分摊 ,.uPlnB_  
appraisal 估价；评估 V3-5:z  
appreciable growth 可观增长 %uyRpG3,  
appreciable impact 显着影响 QOkPliX  
appreciable increase 可观增长 Qd 1Q~PBla  
appreciation 增值；升值 EOj o>w>  
appreciation against other currencies 相对其他货币升值 Z| Z447_  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 .Kr?vD^nG  
appreciation tax 增值税 t+5JIQY>  
appropriation 拨款；拨用；拨付 a="Z]JGk  
appropriation account 拨款帐目 v3Y/D1jd"  
Appropriation Bill 拨款法案 n97A'"'wz  
appropriation-in-aid system 补助拨款办法 g# ;w)-Zj  
approved assets 核准资产 rm NqS+t  
approved basket stock 认可一篮子证券 <Vr"  
approved budget 核准预算 7%9Sz5z  
approved charitable donation 认可慈善捐款 VAF+\Cea=  
approved charitable institution 认可慈善机构 #m6 eG&a  
approved currency 核准货币；认可货币 u~6`9'Ms  
approved estimates 核准预算 _YY:}'+  
approved estimates of expenditure 核准开支预算 i3*S`/]p  
approved overseas insurer 核准海外保险人 iNgHx[*?  
approved overseas trust company 核准海外信托公司 jAmAT/1  
approved pooled investment fund 核准汇集投资基金 !L+*.k:  
approved provident fund scheme 认可公积金计划 GmB7@-[QA%  
approved provision 核准拨款 yK<%AV@v  
approved redeemable share 核准可赎回股份 H~1*`m  
approved regional stock 认可地区性证券 cejSGsW6q  
approved retirement scheme 认可退休金计划 %<JjftNQ  
approved subordinated loan 核准附属贷款 $6T*\(;T@A  
arbitrage 套戥；套汇；套利 q3B#rje>h  
arbitrageur 套戥者；套汇者 0}k[s+^  
arbitrary amount 临时款项 vDz)q  
arrangement 措施；安排；协定 iK1<4
)  
arrears 欠款  ;OQ{  
arrears of pay 欠付薪酬 ,L^eD>|j
5  
arrears of revenue 逾期未收税款；逾期未收的帐项
L{;q ^  
articles of association 组织章程；组织细则；组织章程细则 k
`6T% [D]  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 [nxjPx9-  
ascertainment of profit 确定利润 l.?R
7f  
"Asia Clear" “亚洲结算系统”