[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 E5lBdM>2  
allotment notice 股份配售通知；配股通知 *zL}&RUKM  
allotment of shares 股份分配 qF-@V25P  
allowable 可获宽免；免税的 X;c'[q  
allowable business loss 可扣除的营业亏损 ;^I*J:]  
allowable expenses 可扣税的支出 Ab"@714@  
allowance 免税额；津贴；备抵；准备金 M|`U"vO  
allowance for debts 债项的免税额 s;vHPUB\n  
allowance for depreciation by wear and tear 耗损折旧免税额 )i^<r;_z  
allowance for funeral expenses 殡殓费的免税额 Q_X.rUL0w  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 0h\smqm  
allowance for repairs and outgoings 修葺及支出方面的免税额 xZwLlY  
allowance to debtor 给债务人的津贴 bPt!
yI:  
alteration of capital 资本更改 1gy.8i  
alternate trustee 候补受托人 :GP]P^M;G@  
amalgamation 合并 D"?fn<2  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 \\dMy9M-  
ambit of charges 征税范围；收费范围 i,4>0o?
  
amended valuation 经修订的估值 l6 H|PR{  
American Commodities Exchange 美国商品交易所 }n2M G  
American Express Bank Limited 美国运通银行 $!yW_HTx  
American Stock Exchange 美国证券交易所 'd$P`Vw:  
amortization 摊销 c%G{#}^2  
amount due from banks 存放银行同业的款项 d]6#m'U  
amount due from banks abroad 存放海外银行同业的款项 4k_vdz  
amount due from holding companies 控股公司欠款 C$D-Pt"+  
amount due from local banks 存放本港银行同业的款项 (l-ab2'  
amount due to banks 银行同业的存款 L(-b@Joh  
amount due to banks abroad 海外银行同业的存款 b@f$nS B  
amount due to holding companies 控股公司存款 9-DZU,`P  
amount due to local banks 本港银行同业的存款 h+&OQ%e=8  
amount due to outport banks 外埠银行同业的存款 j=aI9p  
amount for note issue 发行纸币的款额 (#RH
B`h5  
amount of bond 担保契据的款额 6ne7]RY  
amount of consideration 代价款额 M ET'
(m  
amount of contribution 供款数额 Ksj -zR;  
amount of indebtedness 负债款额 _i|t Y4L  
amount of principal of the loan 贷款本金额 E!l!OtFL  
amount of rates chargeable 应征差饷数额 giIWGa.a+  
amount of share capital 股本额 lXiKY@R#  
amount of sums assured 承保款额 R:k5QD9/&p  
amount of variation 变动幅度 cm[&?  
amount of vote 拨款数额
ZR]25Yy  
amount payable 应付款额 &6YIn|}  
amount receivable 应收款额 D\sWZ  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 f@DYN!Z_m  
analysis 分析 2fR02={-  
ancillary risk 附属风险 ;y\IqiA{o  
annual account 周年帐目；周年帐目报表；年度决算；年结 lWc:$qnR-K  
annual accounting date 年结日期 E}p&2P+MR  
annual allowance 每年免税额；年积金；年度津贴；年津 /!$c/QZ  
annual balance 年度余额 >eB\(EP  
annual disposable income 每年可动用收入 }w<7.I  
annual estimates 周年预算 Q[pV!CH  
annual fee 年费 ^,8)iV0j_  
annual general meeting 周年大会 *q".-u!D[  
annual growth rate 年增率；每年增长率 O_ DtvjI'  
annual long-term supplement 长期个案每年补助金 DhT>']Z  
annual pensionable emolument 可供计算退休金的年薪 n3Z5t  
annual report 年报 - 'W++tH=  
Annual Report on the Consumer Price Index 《消费物价指数年报》 uv(Sdiir8  
annual return 周年报表；周年申报表；每年报税表格 G<f@#[$'  
Annual Return Rules 《周年报表规则》 4K\(xd&Q  
annual review of consumer prices 每年消费物价回顾 %i-c0|,T4  
annual roll-forward basis 逐年延展方式 GlT7b/JCG  
annual salary 年薪 2.zsCu4lj.  
annual statement 年度报表；年度决算表 TXk
?#G\o  
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 r1LViK  
annuitant 年金受益人 `_{`l4i5  
annuity 年金 pDcjwlA%  
annuity contract 年金合约 9Hu/u=vB<  
annuity on human life 人寿年金 Z2='o_c  
antecedent debt 先前的债项 jeX^}]x|%  
ante-dated cheque 倒填日期支票 @$c\dvO  
anticipated expenditure 预期开支 FPI;Jx6W'  
anticipated net profit 预期纯利 i Ae<&Ms  
anticipated revenue 预期收入 *c*0PdV  
anti-inflation measure 反通货膨胀措施 \": m!K;Z  
anti-inflationary stance 反通货膨胀立场 ;u(<h?%e  
apparent deficit 表面赤字 J<maQ6p  
apparent financial solvency 表面偿债能力 0[*qY@m:Z  
apparent partner 表面合伙人 Upd3-2kr&J  
application for personal assessment 个人入息课税申请书 QxOjOKAG  
application of fund 资金应用 Mo @C9Y0  
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 Z->p1xkX  
appointed actuary 委任精算师 l
0c
A6b  
appointed auditor 委任核数师；委任审计师 rJ{O(n]j  
appointed trustee 委任的受托人 xs:n\N  
appointer 委任人 &2zq
%((r  
apportioned pro rata 按比例分摊 S9
`flo  
apportionment 分配；分摊 p)
3U7"q  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 fKeT~z{~  
apportionment formula 分摊方程式 <5jzl  
apportionment of estate duty 遗产税的分摊 OYmR<x5y/  
appraisal 估价；评估 W.0L:3<"  
appreciable growth 可观增长 :WL'cJ9a  
appreciable impact 显着影响 Yvjc1  
appreciable increase 可观增长 `poE6\  
appreciation 增值；升值 ?Poq2
 
appreciation against other currencies 相对其他货币升值 u[/m
|z  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 1u(.T0j7f  
appreciation tax 增值税
SD$h@p=!=  
appropriation 拨款；拨用；拨付 +d!v}aJ  
appropriation account 拨款帐目 Gz[fG  
Appropriation Bill 拨款法案 x61U[/r  
appropriation-in-aid system 补助拨款办法 hcbv;[bG  
approved assets 核准资产 ql?=(b;D  
approved basket stock 认可一篮子证券 snnbb0J
 
approved budget 核准预算 /3:q#2'v  
approved charitable donation 认可慈善捐款 mJ`A_0  
approved charitable institution 认可慈善机构 OP|8Sk6 r  
approved currency 核准货币；认可货币 ~Oq +IA~9  
approved estimates 核准预算  n>`as  
approved estimates of expenditure 核准开支预算 jSuL5|Gui  
approved overseas insurer 核准海外保险人 -s$F&\5by  
approved overseas trust company 核准海外信托公司 ~JDnKo  
approved pooled investment fund 核准汇集投资基金 y>|{YWbp?  
approved provident fund scheme 认可公积金计划 !G}+E2fDA  
approved provision 核准拨款 fpN- o  
approved redeemable share 核准可赎回股份 f'{]"^e=  
approved regional stock 认可地区性证券 R% ,<\d7  
approved retirement scheme 认可退休金计划 @%
lBrM  
approved subordinated loan 核准附属贷款 pzgSg[|  
arbitrage 套戥；套汇；套利 \Z/)Y;|mi0  
arbitrageur 套戥者；套汇者 { e5/+W  
arbitrary amount 临时款项 3lq Mucr  
arrangement 措施；安排；协定 RxN,^!OV  
arrears 欠款 d)R352  
arrears of pay 欠付薪酬 0Ir<y  
arrears of revenue 逾期未收税款；逾期未收的帐项 ]
$\|ktY!  
articles of association 组织章程；组织细则；组织章程细则 \3jW~FV  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 JS>Gd/Jd  
ascertainment of profit 确定利润 +@K09ge  
"Asia Clear" “亚洲结算系统”