[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 ~*`wRiUhis  
allotment notice 股份配售通知；配股通知 r4fd@<=g  
allotment of shares 股份分配 SJE!14|e  
allowable 可获宽免；免税的 )JU`Z@?8  
allowable business loss 可扣除的营业亏损 4L r,}tA  
allowable expenses 可扣税的支出 - %?>1n  
allowance 免税额；津贴；备抵；准备金 YoZd,} i  
allowance for debts 债项的免税额 XW+-E^d  
allowance for depreciation by wear and tear 耗损折旧免税额 -s^cy+jd  
allowance for funeral expenses 殡殓费的免税额 u++a0>N  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 4tS
h.qBht  
allowance for repairs and outgoings 修葺及支出方面的免税额 e0IGx]5i  
allowance to debtor 给债务人的津贴 TQOJN  
alteration of capital 资本更改 X@/X65=[  
alternate trustee 候补受托人
S_s;foT  
amalgamation 合并 Q+'fTmT[,  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 e}s,WC2-  
ambit of charges 征税范围；收费范围 bPMf='F{r  
amended valuation 经修订的估值 I<"UQ\)  
American Commodities Exchange 美国商品交易所 ^ '_Fd  
American Express Bank Limited 美国运通银行 lq?N>~PG  
American Stock Exchange 美国证券交易所 xXJzE|)1h!  
amortization 摊销 cW?6Iao  
amount due from banks 存放银行同业的款项 T0cm+|S  
amount due from banks abroad 存放海外银行同业的款项 ;zSV~G6-  
amount due from holding companies 控股公司欠款 .!'rI7Kz'i  
amount due from local banks 存放本港银行同业的款项 B)dd6R>8  
amount due to banks 银行同业的存款 Psm9hP :m  
amount due to banks abroad 海外银行同业的存款 COd~H  
amount due to holding companies 控股公司存款 ZI c-^&`r=  
amount due to local banks 本港银行同业的存款 ,t|_Nc  
amount due to outport banks 外埠银行同业的存款 cca]@Ox]  
amount for note issue 发行纸币的款额 9e&*++vf  
amount of bond 担保契据的款额 (~(FQ:L%U  
amount of consideration 代价款额 iztgk/(+G  
amount of contribution 供款数额 )-1$y+s>  
amount of indebtedness 负债款额 )}k"7"  
amount of principal of the loan 贷款本金额 @f -rS{  
amount of rates chargeable 应征差饷数额 3Qp6$m  
amount of share capital 股本额 G$~hAZ  
amount of sums assured 承保款额 i,L"%q)C  
amount of variation 变动幅度 $H6ngL  
amount of vote 拨款数额 ; cb='s  
amount payable 应付款额 &fnfuU$  
amount receivable 应收款额 /q!_f!<q4x  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 \P
*%u  
analysis 分析 YL[y3&K  
ancillary risk 附属风险 8:]5H}Hi  
annual account 周年帐目；周年帐目报表；年度决算；年结 #Zn+-Ih  
annual accounting date 年结日期 W7 +Q&4Y  
annual allowance 每年免税额；年积金；年度津贴；年津 u@zT~\ h*  
annual balance 年度余额 }@53*h i(  
annual disposable income 每年可动用收入 VD{_
6  
annual estimates 周年预算 3>^B%qg6  
annual fee 年费 ^SS9BQ*m  
annual general meeting 周年大会 QdIoK7J 9  
annual growth rate 年增率；每年增长率 oJI+c+e"  
annual long-term supplement 长期个案每年补助金 l_fERp#y  
annual pensionable emolument 可供计算退休金的年薪 :k~ p=ko  
annual report 年报 P[e#j  
Annual Report on the Consumer Price Index 《消费物价指数年报》 w_Z*X5u  
annual return 周年报表；周年申报表；每年报税表格 wh^I|D?"  
Annual Return Rules 《周年报表规则》 =J )(=,  
annual review of consumer prices 每年消费物价回顾 x/ P\qI  
annual roll-forward basis 逐年延展方式 1z3I^gI*i  
annual salary 年薪 :5:_Dr<  
annual statement 年度报表；年度决算表 zf^@f%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 eXmYw^n  
annuitant 年金受益人 XsMETl"Av4  
annuity 年金 i^/H>E%u  
annuity contract 年金合约 *yW9-(  
annuity on human life 人寿年金 /ZSdY_%s  
antecedent debt 先前的债项 <"S/M]9  
ante-dated cheque 倒填日期支票 r\|" j8  
anticipated expenditure 预期开支 oXqx]@7  
anticipated net profit 预期纯利 ?=?9a  
anticipated revenue 预期收入 %'dsb7n  
anti-inflation measure 反通货膨胀措施 =}W)%Hldr.  
anti-inflationary stance 反通货膨胀立场 |U="B4  
apparent deficit 表面赤字 |>nVp:t^  
apparent financial solvency 表面偿债能力 _?>f
9K$1  
apparent partner 表面合伙人 ~I%JVX%  
application for personal assessment 个人入息课税申请书 79U7<]-!  
application of fund 资金应用 N37#Vs  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 qV@Hu/;  
appointed actuary 委任精算师 @wXo{p@W  
appointed auditor 委任核数师；委任审计师 dJZ 9mP!d  
appointed trustee 委任的受托人 glWa?#1  
appointer 委任人 .PJ_1  
apportioned pro rata 按比例分摊 Umk!m] q  
apportionment 分配；分摊 3a,7lTUuB  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 {7FD-Q[tS  
apportionment formula 分摊方程式 PPNZ(j  
apportionment of estate duty 遗产税的分摊 [0n&?<<  
appraisal 估价；评估 6z+*
H7Qz  
appreciable growth 可观增长 6j~'>w(F  
appreciable impact 显着影响 NSAp.m   
appreciable increase 可观增长 cUr'mb  
appreciation 增值；升值 fehM{)x2:  
appreciation against other currencies 相对其他货币升值  LtBm }0  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 .{k^ tf4  
appreciation tax 增值税 [2ZZPY9?Q  
appropriation 拨款；拨用；拨付 a7l-kG=R;  
appropriation account 拨款帐目 6.GIUM%D  
Appropriation Bill 拨款法案 [
Uu!:SZ  
appropriation-in-aid system 补助拨款办法 p:^;A/D  
approved assets 核准资产 O7T wM Yh  
approved basket stock 认可一篮子证券 '=m ?l  
approved budget 核准预算 tPho4,x$  
approved charitable donation 认可慈善捐款 jo
=,j/,l  
approved charitable institution 认可慈善机构 ,0[h`FN  
approved currency 核准货币；认可货币 3`m n#RM  
approved estimates 核准预算 YQ<O.E  
approved estimates of expenditure 核准开支预算 ?gOZY\[ma  
approved overseas insurer 核准海外保险人 9#niMv9  
approved overseas trust company 核准海外信托公司 oNr~8CA`  
approved pooled investment fund 核准汇集投资基金 i6h , Aw3  
approved provident fund scheme 认可公积金计划 gj Ue{cb5  
approved provision 核准拨款 Mo+HLN  
approved redeemable share 核准可赎回股份 To19=,:  
approved regional stock 认可地区性证券 |Xl,~-.  
approved retirement scheme 认可退休金计划 vc(6lN9>  
approved subordinated loan 核准附属贷款 kculHIa\.  
arbitrage 套戥；套汇；套利 P(za8l
>  
arbitrageur 套戥者；套汇者 ]i@VIvYq  
arbitrary amount 临时款项 {EGm6WSQ^  
arrangement 措施；安排；协定 4]]1JL(Ka  
arrears 欠款 n,N KJ t  
arrears of pay 欠付薪酬 ``mW\=fe  
arrears of revenue 逾期未收税款；逾期未收的帐项 w">p 8  
articles of association 组织章程；组织细则；组织章程细则 UGJ# "9  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 g4^df%)&  
ascertainment of profit 确定利润 Nbnu
QPb'  
"Asia Clear" “亚洲结算系统”