[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 YR l4?}r2  
allotment notice 股份配售通知；配股通知 y;9K
 
allotment of shares 股份分配 Q"xDRQA  
allowable 可获宽免；免税的 _x#r,1V+D  
allowable business loss 可扣除的营业亏损 ";0-9*I  
allowable expenses 可扣税的支出 Q%GLT,f1.  
allowance 免税额；津贴；备抵；准备金 S;vZXgyN?  
allowance for debts 债项的免税额 >273V+dy  
allowance for depreciation by wear and tear 耗损折旧免税额 hW cM.  
allowance for funeral expenses 殡殓费的免税额 MT&q~jx*  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 )^^}!U#|e  
allowance for repairs and outgoings 修葺及支出方面的免税额 +fIyeX  
allowance to debtor 给债务人的津贴 6B?1d /8V  
alteration of capital 资本更改  93`  
alternate trustee 候补受托人 FUPJ&7+B  
amalgamation 合并 pk=z<
OTb  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 u q y~hY  
ambit of charges 征税范围；收费范围 P|)SXR  
amended valuation 经修订的估值 P#Ikj&l   
American Commodities Exchange 美国商品交易所 RzSN,bLR  
American Express Bank Limited 美国运通银行 ~Uz|sQ*G  
American Stock Exchange 美国证券交易所 7@VR:~n}k  
amortization 摊销 !lB,2_  
amount due from banks 存放银行同业的款项 b}
q,cm  
amount due from banks abroad 存放海外银行同业的款项 }KkH7XksF  
amount due from holding companies 控股公司欠款 [ 06B)|s  
amount due from local banks 存放本港银行同业的款项 ~RE`@/wQ]  
amount due to banks 银行同业的存款 R?\8SdJ  
amount due to banks abroad 海外银行同业的存款 X]CaWxM  
amount due to holding companies 控股公司存款 qdu:kA:]  
amount due to local banks 本港银行同业的存款 %n c+VL4  
amount due to outport banks 外埠银行同业的存款 2Z..~1r  
amount for note issue 发行纸币的款额 {gi"ktgk  
amount of bond 担保契据的款额 CUw 9aH  
amount of consideration 代价款额 DFjkp;`1  
amount of contribution 供款数额 K<_H`k*x
 
amount of indebtedness 负债款额 [K9q+  
amount of principal of the loan 贷款本金额
Q{Bj(f  
amount of rates chargeable 应征差饷数额 bm7$DKp#  
amount of share capital 股本额 -)<Nd:A  
amount of sums assured 承保款额 |s`q+ U-  
amount of variation 变动幅度 Ap>n4~  
amount of vote 拨款数额
IweQB}d  
amount payable 应付款额 Ri-wbYFaP  
amount receivable 应收款额 ? 8!N{NV  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 x[oYN9O  
analysis 分析 O "h+i
>|l  
ancillary risk 附属风险 ;NPb  
annual account 周年帐目；周年帐目报表；年度决算；年结 ,>jm|BTD {  
annual accounting date 年结日期 uc"u@ _M  
annual allowance 每年免税额；年积金；年度津贴；年津 !kKKJ~,;  
annual balance 年度余额 `'QPe42  
annual disposable income 每年可动用收入 u!S{[7 FY  
annual estimates 周年预算 P$QfcJq&c*  
annual fee 年费 =
{oO9.9  
annual general meeting 周年大会 lqs_7HhvRS  
annual growth rate 年增率；每年增长率 +$'/!vN  
annual long-term supplement 长期个案每年补助金 GgYomR:  
annual pensionable emolument 可供计算退休金的年薪 ,5*4%*n\  
annual report 年报 }A;Xd/,'r  
Annual Report on the Consumer Price Index 《消费物价指数年报》 ~!OjdE!u  
annual return 周年报表；周年申报表；每年报税表格 -|kDa1knA  
Annual Return Rules 《周年报表规则》 ,O+7nByi[V  
annual review of consumer prices 每年消费物价回顾 / u{r5`4  
annual roll-forward basis 逐年延展方式 b
+_E)4  
annual salary 年薪 /P%:u0fX,  
annual statement 年度报表；年度决算表 o_5@R
+&  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 U|QDV16f  
annuitant 年金受益人 3WYW])  
annuity 年金 G~Sfpf  
annuity contract 年金合约 \CGcP  
annuity on human life 人寿年金 T_dd7Ym'8  
antecedent debt 先前的债项 hg~fFj3ST  
ante-dated cheque 倒填日期支票 @wPmx*SF  
anticipated expenditure 预期开支 z=U!D `] v  
anticipated net profit 预期纯利 Z-?9F`}  
anticipated revenue 预期收入 VGq]id{*$  
anti-inflation measure 反通货膨胀措施 U8mu<
)  
anti-inflationary stance 反通货膨胀立场 ]gW J,  
apparent deficit 表面赤字 N@$%0!  
apparent financial solvency 表面偿债能力 ;rKYWj>IR  
apparent partner 表面合伙人 SOL=3hfb^  
application for personal assessment 个人入息课税申请书 >A/=eW/q  
application of fund 资金应用 #rwR)9iC0  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 qr9F  
appointed actuary 委任精算师 ,L;vN6~  
appointed auditor 委任核数师；委任审计师 
df'g},_  
appointed trustee 委任的受托人 \zUsHK?L"t  
appointer 委任人 Ah`dt8t  
apportioned pro rata 按比例分摊 11sW$@xs 9  
apportionment 分配；分摊 QFYy$T+W  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 =.c"&,c?L  
apportionment formula 分摊方程式 _;{-w%Vf  
apportionment of estate duty 遗产税的分摊 u"jnEKN0y  
appraisal 估价；评估 :S12=sFl$  
appreciable growth 可观增长 M=A9ax  
appreciable impact 显着影响 [}p.*U_nw  
appreciable increase 可观增长 Mm!saKT%  
appreciation 增值；升值 De_</1Au!2  
appreciation against other currencies 相对其他货币升值 Tjqn::~D  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 %K7}yy&9C  
appreciation tax 增值税 (Nahtx!/9  
appropriation 拨款；拨用；拨付 !Xi>{nV  
appropriation account 拨款帐目 JPG!c
X%  
Appropriation Bill 拨款法案 A h6x2(:  
appropriation-in-aid system 补助拨款办法 *zWn4BckN  
approved assets 核准资产 v3Yj2LSqx  
approved basket stock 认可一篮子证券 v2{s2kB=  
approved budget 核准预算 Bl];^W^P  
approved charitable donation 认可慈善捐款 ~tvoR&{I  
approved charitable institution 认可慈善机构 d ] ;pG(  
approved currency 核准货币；认可货币 ay4xOwcR  
approved estimates 核准预算 +kL(lBv'  
approved estimates of expenditure 核准开支预算 
iurB8~Y  
approved overseas insurer 核准海外保险人 xF;v 6d  
approved overseas trust company 核准海外信托公司 beE%%C]X  
approved pooled investment fund 核准汇集投资基金  /GUuu  
approved provident fund scheme 认可公积金计划 (xed(uFEK  
approved provision 核准拨款 `WS_*fJ5  
approved redeemable share 核准可赎回股份 -;$/<  
approved regional stock 认可地区性证券 [@Y q^.6t  
approved retirement scheme 认可退休金计划
$lA,{Q  
approved subordinated loan 核准附属贷款 I:<R@V<~#  
arbitrage 套戥；套汇；套利 #7h fEAk  
arbitrageur 套戥者；套汇者 >>zoG3H!  
arbitrary amount 临时款项 Yur)_m  
arrangement 措施；安排；协定 ~*[4DQ[\  
arrears 欠款 `F8 ;{`a  
arrears of pay 欠付薪酬 {2^@jD  
arrears of revenue 逾期未收税款；逾期未收的帐项 5i#w:O\cz  
articles of association 组织章程；组织细则；组织章程细则 P*Sip?tdE  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 .6o y>4  
ascertainment of profit 确定利润 y|{?>3  
"Asia Clear" “亚洲结算系统”