[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 V#p G; ,  
allotment notice 股份配售通知；配股通知 RmcYaj^=  
allotment of shares 股份分配 nrxjN(9V%+  
allowable 可获宽免；免税的 C }x4#bNK  
allowable business loss 可扣除的营业亏损 ^nG1/}  
allowable expenses 可扣税的支出 QWU5-p9e 8  
allowance 免税额；津贴；备抵；准备金 (3)C_Z  
allowance for debts 债项的免税额 THr c H  
allowance for depreciation by wear and tear 耗损折旧免税额 l*~"5f03  
allowance for funeral expenses 殡殓费的免税额 Na~g*)uT$  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 , LCH2r  
allowance for repairs and outgoings 修葺及支出方面的免税额 ~r(g|?}P  
allowance to debtor 给债务人的津贴 Q3 K
;kS  
alteration of capital 资本更改 Ej;Vr~Wi  
alternate trustee 候补受托人 P&qy.0  
amalgamation 合并 "
r 5'lQI  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 NTXws 4'D  
ambit of charges 征税范围；收费范围 =YS!soO  
amended valuation 经修订的估值 >VpP/Qf  
American Commodities Exchange 美国商品交易所 FCsyKdM  
American Express Bank Limited 美国运通银行 F2Nb5WT  
American Stock Exchange 美国证券交易所 [X0k {FR  
amortization 摊销 ^4n2 -DvG  
amount due from banks 存放银行同业的款项 $#6Fnhh}  
amount due from banks abroad 存放海外银行同业的款项 f]@[4<Ny  
amount due from holding companies 控股公司欠款 >WGX|"!"  
amount due from local banks 存放本港银行同业的款项 -~QlHp&SY  
amount due to banks 银行同业的存款 {jj]K
.&  
amount due to banks abroad 海外银行同业的存款 \#h})`  
amount due to holding companies 控股公司存款 4<=eK7;XR  
amount due to local banks 本港银行同业的存款 @c.11nfn`  
amount due to outport banks 外埠银行同业的存款 , V0iMq  
amount for note issue 发行纸币的款额 (H|%?F;{l  
amount of bond 担保契据的款额 fS;m+D!j@  
amount of consideration 代价款额 X=S}WKu  
amount of contribution 供款数额 !?tu! M<1?  
amount of indebtedness 负债款额 m)tI  
amount of principal of the loan 贷款本金额 :X1`wBu  
amount of rates chargeable 应征差饷数额 <8F->k1"3  
amount of share capital 股本额 e8WPV  
amount of sums assured 承保款额 *@b~f&Lx6  
amount of variation 变动幅度 @j)f
(Zlu#  
amount of vote 拨款数额 2c*VHIl;  
amount payable 应付款额 B1 jH.(  
amount receivable 应收款额 s+OvS9et_  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 V^/h;/!^  
analysis 分析 YyX^lL_  
ancillary risk 附属风险 K-g=td/@  
annual account 周年帐目；周年帐目报表；年度决算；年结 MSxU>FX0  
annual accounting date 年结日期 s5_1}KKCs  
annual allowance 每年免税额；年积金；年度津贴；年津 7;$L&X  
annual balance 年度余额 4nVO.Ud0$X  
annual disposable income 每年可动用收入 XY$cx~  
annual estimates 周年预算 ;n:H6cp  
annual fee 年费 Gc3PN  
annual general meeting 周年大会 ;I0yQlx|U  
annual growth rate 年增率；每年增长率 #U6/@l)  
annual long-term supplement 长期个案每年补助金 y$;zTH_6j  
annual pensionable emolument 可供计算退休金的年薪 Yc|-sEK/  
annual report 年报 .q'FSEkMJ  
Annual Report on the Consumer Price Index 《消费物价指数年报》 (<5'ceF)X  
annual return 周年报表；周年申报表；每年报税表格 <9MQ  
Annual Return Rules 《周年报表规则》 A7I8Z6
&  
annual review of consumer prices 每年消费物价回顾 1*eWvYo1  
annual roll-forward basis 逐年延展方式 @eG#%6">  
annual salary 年薪 rsq'6 0  
annual statement 年度报表；年度决算表 D%5 {A=  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 do:RPZ!  
annuitant 年金受益人 XH_qA[=c]  
annuity 年金
0z q\ j  
annuity contract 年金合约 7\Yq]:;O  
annuity on human life 人寿年金 Si%Eimiq  
antecedent debt 先前的债项 k^vmR
e<lk  
ante-dated cheque 倒填日期支票 u+, jAkr  
anticipated expenditure 预期开支 @N:3`[oB  
anticipated net profit 预期纯利 :jN;l  
anticipated revenue 预期收入 sVZ}nq{  
anti-inflation measure 反通货膨胀措施 H~1?MAX  
anti-inflationary stance 反通货膨胀立场 Q%b46"  
apparent deficit 表面赤字 aV92.Z_Ku  
apparent financial solvency 表面偿债能力 X f'  
apparent partner 表面合伙人  ZeDDH  
application for personal assessment 个人入息课税申请书 ;*85'WcS  
application of fund 资金应用 O.m.]%URW  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 _tg3%X]  
appointed actuary 委任精算师 ES:p^/=*  
appointed auditor 委任核数师；委任审计师 5 "Xo
 R)  
appointed trustee 委任的受托人 nG(|7x   
appointer 委任人 Q=9VuTE  
apportioned pro rata 按比例分摊 n$\6}\k  
apportionment 分配；分摊 v*T@<]f3j  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 4tN~UMw?  
apportionment formula 分摊方程式 `:^)"#z)
 
apportionment of estate duty 遗产税的分摊 |Y,X=Ed  
appraisal 估价；评估 %@,:RA\pm  
appreciable growth 可观增长 ^LAS9K1.  
appreciable impact 显着影响 ^dp[Z,[1z  
appreciable increase 可观增长 nh_xbo5L[  
appreciation 增值；升值 s t3]Yy  
appreciation against other currencies 相对其他货币升值 ~NJLS-  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 $F==n4)  
appreciation tax 增值税 NIcNL(]  
appropriation 拨款；拨用；拨付 JjL0/&  
appropriation account 拨款帐目 Q!$kUcky9  
Appropriation Bill 拨款法案 k?_$h<Y  
appropriation-in-aid system 补助拨款办法 %>Q
SeX  
approved assets 核准资产 ]`+"o[  
approved basket stock 认可一篮子证券 Zp P6Q  
approved budget 核准预算 ?eZ"UGZg'  
approved charitable donation 认可慈善捐款 9cHNwgD>v  
approved charitable institution 认可慈善机构 ^SES')x  
approved currency 核准货币；认可货币 085 ^!AZ  
approved estimates 核准预算 )Z`viT  
approved estimates of expenditure 核准开支预算 cVt$#A)  
approved overseas insurer 核准海外保险人 P|QnZ){  
approved overseas trust company 核准海外信托公司 l'X?S(fiV  
approved pooled investment fund 核准汇集投资基金 Tr+Y@]"  
approved provident fund scheme 认可公积金计划 4?6'~G$k  
approved provision 核准拨款 |@uhq>&  
approved redeemable share 核准可赎回股份 Mdq'> <ajL  
approved regional stock 认可地区性证券 O"w_ sw  
approved retirement scheme 认可退休金计划 ?%TM7Z4  
approved subordinated loan 核准附属贷款 UHm+5%ZC  
arbitrage 套戥；套汇；套利 Y K62# ;  
arbitrageur 套戥者；套汇者 |kRx[UL  
arbitrary amount 临时款项 Sr-^f
aL  
arrangement 措施；安排；协定 W!Os ci  
arrears 欠款 D_`)T;<Sp  
arrears of pay 欠付薪酬 LHGK!zI  
arrears of revenue 逾期未收税款；逾期未收的帐项 7qdl,z  
articles of association 组织章程；组织细则；组织章程细则 KLM^O$=  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 &rE l  
ascertainment of profit 确定利润 b8xfV{3L  
"Asia Clear" “亚洲结算系统”