[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 P-~Av
b  
allotment notice 股份配售通知；配股通知 Ej1 [ry  
allotment of shares 股份分配 TBQ`:`g^m  
allowable 可获宽免；免税的 u%O^hcfb  
allowable business loss 可扣除的营业亏损  <C4^Vem  
allowable expenses 可扣税的支出 ^3`98y.Q  
allowance 免税额；津贴；备抵；准备金 iR#jBqXD  
allowance for debts 债项的免税额 zYOPE 6E  
allowance for depreciation by wear and tear 耗损折旧免税额 v]*W*;  
allowance for funeral expenses 殡殓费的免税额 )_EobE\  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 <,0&Ox  
allowance for repairs and outgoings 修葺及支出方面的免税额 kmW!0hm;e  
allowance to debtor 给债务人的津贴 T^GdN_qF  
alteration of capital 资本更改 nm'm*sU\  
alternate trustee 候补受托人 e_6 i896  
amalgamation 合并 Y@.> eS  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 (6\A"jey\x  
ambit of charges 征税范围；收费范围 )m[!HE`cZ  
amended valuation 经修订的估值 !00%z  
American Commodities Exchange 美国商品交易所 YA^9, q6u?  
American Express Bank Limited 美国运通银行 ,)L.^<  
American Stock Exchange 美国证券交易所 gr=ke #   
amortization 摊销 RpLm'~N'  
amount due from banks 存放银行同业的款项 %h%r6EB1F  
amount due from banks abroad 存放海外银行同业的款项 i6m;2 UAa  
amount due from holding companies 控股公司欠款 3iWLo Qm  
amount due from local banks 存放本港银行同业的款项 raJyo>xXb5  
amount due to banks 银行同业的存款 @V:b Co  
amount due to banks abroad 海外银行同业的存款 o7 !@WOeZ3  
amount due to holding companies 控股公司存款 d(a6vEL4  
amount due to local banks 本港银行同业的存款 9/s- |jD  
amount due to outport banks 外埠银行同业的存款 .yWdlq##  
amount for note issue 发行纸币的款额 lQ+-g#`  
amount of bond 担保契据的款额 "E2 g7n&  
amount of consideration 代价款额 0t4i'??  
amount of contribution 供款数额 !#iP)"O  
amount of indebtedness 负债款额 vJq`l3 &  
amount of principal of the loan 贷款本金额 \iVYhl  
amount of rates chargeable 应征差饷数额 6ldDt?iSg  
amount of share capital 股本额 r9vC&pWZ  
amount of sums assured 承保款额 y6jTT%  
amount of variation 变动幅度 _F3vC#  
amount of vote 拨款数额 NM]6 o  
amount payable 应付款额 gieX`}  
amount receivable 应收款额 Nq~ bO_-I  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 mI`dZ3h  
analysis 分析 \O/=g6w|t}  
ancillary risk 附属风险 \aW5V:?  
annual account 周年帐目；周年帐目报表；年度决算；年结 xUrfH$$!`  
annual accounting date 年结日期 AARhGx|L<  
annual allowance 每年免税额；年积金；年度津贴；年津 E>V8|Hz;  
annual balance 年度余额 E_yh9lk  
annual disposable income 每年可动用收入 d#z67Nl6
  
annual estimates 周年预算 rz.`$b  
annual fee 年费 )O&$-4gL'  
annual general meeting 周年大会 q5RLIstQ\  
annual growth rate 年增率；每年增长率 krl yEAK=
 
annual long-term supplement 长期个案每年补助金 |]]fcJOBP  
annual pensionable emolument 可供计算退休金的年薪 -0\$JAyrx  
annual report 年报 Aqm0|GlJ  
Annual Report on the Consumer Price Index 《消费物价指数年报》 6% ,Q  
annual return 周年报表；周年申报表；每年报税表格 gh 0\9;h  
Annual Return Rules 《周年报表规则》 6a,YxR\  
annual review of consumer prices 每年消费物价回顾 {jq-d
L  
annual roll-forward basis 逐年延展方式 ?NwFpSB2  
annual salary 年薪 0CN.gu  
annual statement 年度报表；年度决算表 '/p5tw8  
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 L'6zs:i  
annuitant 年金受益人 7v:;`6Jb  
annuity 年金 n_+Iw,a'm  
annuity contract 年金合约 BW*zj=N%  
annuity on human life 人寿年金 4i19HD_  
antecedent debt 先前的债项 hmi15VW  
ante-dated cheque 倒填日期支票 DuFlN1Z  
anticipated expenditure 预期开支 ><DE1tG  
anticipated net profit 预期纯利 r:o!w7C:a  
anticipated revenue 预期收入 G dooy~cn  
anti-inflation measure 反通货膨胀措施 z DK+8  
anti-inflationary stance 反通货膨胀立场 A
6Qi^TI  
apparent deficit 表面赤字 bVrvb`0  
apparent financial solvency 表面偿债能力 oy |@m|J  
apparent partner 表面合伙人 }$UFc1He\J  
application for personal assessment 个人入息课税申请书 l{3utQH-=z  
application of fund 资金应用 a&<<X:$Hy  
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 ](ninSX1w  
appointed actuary 委任精算师 lDA%M3 (p  
appointed auditor 委任核数师；委任审计师 ?:2Xh/8-  
appointed trustee 委任的受托人 = G_6D  
appointer 委任人 }qg!U
m0  
apportioned pro rata 按比例分摊 lV1|\~?4  
apportionment 分配；分摊 R3<+z  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 Ea !j-Lbo  
apportionment formula 分摊方程式 B
ZBsE :(F  
apportionment of estate duty 遗产税的分摊 $ S49v  
appraisal 估价；评估 =sm(
Z;"  
appreciable growth 可观增长 8,=$>@u  
appreciable impact 显着影响 *Zv w&y*  
appreciable increase 可观增长 O| 2Q- @D  
appreciation 增值；升值 a"zoDD/  
appreciation against other currencies 相对其他货币升值 {xr
]xcM'b  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 I@B7uFj  
appreciation tax 增值税 ;CrA  
appropriation 拨款；拨用；拨付 'K!kJ9oqe  
appropriation account 拨款帐目 wVVe L$28  
Appropriation Bill 拨款法案 /IC'R"V a  
appropriation-in-aid system 补助拨款办法 WAEKvM4*i0  
approved assets 核准资产 )eFK@goGeb  
approved basket stock 认可一篮子证券 +EB##  
approved budget 核准预算 pA2U+Q@  
approved charitable donation 认可慈善捐款 y{N9.H2  
approved charitable institution 认可慈善机构 1m0':n Vdu  
approved currency 核准货币；认可货币 a !IH-XJ2  
approved estimates 核准预算 @.{  
approved estimates of expenditure 核准开支预算 x\%egw  
approved overseas insurer 核准海外保险人 zxh"@j$?  
approved overseas trust company 核准海外信托公司 >&VL2xLy  
approved pooled investment fund 核准汇集投资基金 LWI~m2  
approved provident fund scheme 认可公积金计划 !2Orklzd1  
approved provision 核准拨款 gU?)  
approved redeemable share 核准可赎回股份 ^WNJQg'  
approved regional stock 认可地区性证券 ,uv$oP-  
approved retirement scheme 认可退休金计划 --9mTqx  
approved subordinated loan 核准附属贷款 $o/>wgQY-  
arbitrage 套戥；套汇；套利 b>i=",i
\  
arbitrageur 套戥者；套汇者 5-OvPTY`M  
arbitrary amount 临时款项 cC4T3]4l '  
arrangement 措施；安排；协定 82X.  
arrears 欠款 {ZcZ\Q;6  
arrears of pay 欠付薪酬 Y[!a82MTzn  
arrears of revenue 逾期未收税款；逾期未收的帐项 C gx?K]>y  
articles of association 组织章程；组织细则；组织章程细则 0 OBk d  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 x3Ud0[(  
ascertainment of profit 确定利润 p[b\x_0%c  
"Asia Clear" “亚洲结算系统”