[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 B)*%d7=x  
allotment notice 股份配售通知；配股通知 Cvy;O~)  
allotment of shares 股份分配 0Z(b/fdS  
allowable 可获宽免；免税的 5J3kQ;5Q?  
allowable business loss 可扣除的营业亏损 tJ3s#q6  
allowable expenses 可扣税的支出 aS2 Y6  
allowance 免税额；津贴；备抵；准备金 jL>r*=K)%  
allowance for debts 债项的免税额
9a unv  
allowance for depreciation by wear and tear 耗损折旧免税额 ZrBxEf $f  
allowance for funeral expenses 殡殓费的免税额 ${3
OQG  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 w"J(sVy4  
allowance for repairs and outgoings 修葺及支出方面的免税额 9!h+LGs(,  
allowance to debtor 给债务人的津贴 vkLG<Y  
alteration of capital 资本更改 bN)?szh&Y  
alternate trustee 候补受托人 c8MNo'h  
amalgamation 合并 dno*Usx5d0  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 HN%ZN}  
ambit of charges 征税范围；收费范围 `dhK$jYD  
amended valuation 经修订的估值 "w1jr 6"  
American Commodities Exchange 美国商品交易所 6!N&,I  
American Express Bank Limited 美国运通银行 Zx0c6d!B  
American Stock Exchange 美国证券交易所  _>l,%n  
amortization 摊销 (reD  
amount due from banks 存放银行同业的款项 LA5rr}<K  
amount due from banks abroad 存放海外银行同业的款项 %yVZ| d*Q  
amount due from holding companies 控股公司欠款 llJ)u!=5  
amount due from local banks 存放本港银行同业的款项 iV=#'yY  
amount due to banks 银行同业的存款 uOx$@1v,  
amount due to banks abroad 海外银行同业的存款 Qfi5fp=f  
amount due to holding companies 控股公司存款 !bg3  
amount due to local banks 本港银行同业的存款 4g9VE;Gd  
amount due to outport banks 外埠银行同业的存款 *lSIT]1  
amount for note issue 发行纸币的款额 Lb/_ULo6-V  
amount of bond 担保契据的款额 W` V  
amount of consideration 代价款额 ~qF9*{~!  
amount of contribution 供款数额 %;S5_K,  
amount of indebtedness 负债款额 +TX]~k79Oq  
amount of principal of the loan 贷款本金额 -XBNtM_"  
amount of rates chargeable 应征差饷数额 2ou?:5i  
amount of share capital 股本额 mB\|<2  
amount of sums assured 承保款额 E {MSi"  
amount of variation 变动幅度 ,MJZ*"V/3  
amount of vote 拨款数额 vL7}0n>tz  
amount payable 应付款额 5P4>xv[  
amount receivable 应收款额 sAxn ; `  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 &w
fM:a/c  
analysis 分析 STM
c
Mm3  
ancillary risk 附属风险 UJI1n?~  
annual account 周年帐目；周年帐目报表；年度决算；年结 |(fWT}tg  
annual accounting date 年结日期 K+Qg=vGY  
annual allowance 每年免税额；年积金；年度津贴；年津 C-7.Sa  
annual balance 年度余额 2iu
;7/  
annual disposable income 每年可动用收入 T&%>/7I>  
annual estimates 周年预算 Y!H"
LI  
annual fee 年费 xab
[  
annual general meeting 周年大会 -3Ffk:  
annual growth rate 年增率；每年增长率 6S(3tvUr  
annual long-term supplement 长期个案每年补助金 s`{O -  
annual pensionable emolument 可供计算退休金的年薪 P~&X$H%e  
annual report 年报 K;Ktx>Z/  
Annual Report on the Consumer Price Index 《消费物价指数年报》 r|(Lb'k  
annual return 周年报表；周年申报表；每年报税表格 l"Css~^  
Annual Return Rules 《周年报表规则》 4PdFq*A  
annual review of consumer prices 每年消费物价回顾 *KMCU m  
annual roll-forward basis 逐年延展方式 f%af.cR*  
annual salary 年薪 3yQ(,k#  
annual statement 年度报表；年度决算表 YG%Zw  
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 v1:5r  
annuitant 年金受益人 g7F>o76M  
annuity 年金 k$zDofdfp  
annuity contract 年金合约 ~ rRIWfhb  
annuity on human life 人寿年金 @!-= :<h  
antecedent debt 先前的债项 ,^3D"Tky
 
ante-dated cheque 倒填日期支票 +VJl#sc/;  
anticipated expenditure 预期开支 NXV%j},>  
anticipated net profit 预期纯利 *{ .u\ BL5  
anticipated revenue 预期收入 4):\,>%pK  
anti-inflation measure 反通货膨胀措施 (\G~S 4  
anti-inflationary stance 反通货膨胀立场 eI@O9<.&  
apparent deficit 表面赤字 IL<5Suz:  
apparent financial solvency 表面偿债能力 ?#W>^Z a=  
apparent partner 表面合伙人 ? in&/ZrB  
application for personal assessment 个人入息课税申请书 e}kG1C8  
application of fund 资金应用 g\ke,r6  
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 /];F4AO5  
appointed actuary 委任精算师 -n6C~Yx  
appointed auditor 委任核数师；委任审计师 ukN#>e+L1  
appointed trustee 委任的受托人 #xO`k1W.  
appointer 委任人 P~~RK&+i  
apportioned pro rata 按比例分摊 *yB!^O  
apportionment 分配；分摊 I(2ID +  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 Dv$xP )./  
apportionment formula 分摊方程式 `/"z.~8  
apportionment of estate duty 遗产税的分摊 9Y7 tI 3  
appraisal 估价；评估 Th-zMQ4  
appreciable growth 可观增长 .AKx8=f  
appreciable impact 显着影响 k07O.9>  
appreciable increase 可观增长 S"lcePN  
appreciation 增值；升值 (bXCc  
appreciation against other currencies 相对其他货币升值 REHfk6YE  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 mCg5-E~;  
appreciation tax 增值税 ]^s4NXf+  
appropriation 拨款；拨用；拨付 __zsrIUJ  
appropriation account 拨款帐目 R (6Jvub"I  
Appropriation Bill 拨款法案 TiH(HW|:  
appropriation-in-aid system 补助拨款办法 1aSuRa  
approved assets 核准资产 BV<LIrAS  
approved basket stock 认可一篮子证券 pt<84CP  
approved budget 核准预算 .[~E}O  
approved charitable donation 认可慈善捐款 nuvz!<5\{  
approved charitable institution 认可慈善机构 pnf3YuB  
approved currency 核准货币；认可货币 "3Ec0U \s  
approved estimates 核准预算 o'W &gkb9  
approved estimates of expenditure 核准开支预算 )]v vp{  
approved overseas insurer 核准海外保险人 %!WQ;(  
approved overseas trust company 核准海外信托公司 ?L|@{RS{|  
approved pooled investment fund 核准汇集投资基金  Wkf)4!  
approved provident fund scheme 认可公积金计划 >b/Yg:t  
approved provision 核准拨款 $)kIYM&  
approved redeemable share 核准可赎回股份 }Za[<t BWS  
approved regional stock 认可地区性证券 z.7 UfLV9  
approved retirement scheme 认可退休金计划 P4s:wuJ^  
approved subordinated loan 核准附属贷款 +&JF|#FQ`  
arbitrage 套戥；套汇；套利 eE1w<] Eg  
arbitrageur 套戥者；套汇者 eGZIdv1  
arbitrary amount 临时款项 S 0\:1B  
arrangement 措施；安排；协定 Q5baY\"9^  
arrears 欠款 bE0cW'6r  
arrears of pay 欠付薪酬 ~bgFU  
arrears of revenue 逾期未收税款；逾期未收的帐项 TMGZHOAt  
articles of association 组织章程；组织细则；组织章程细则 wN;o++6V  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 ^M8\ 3G  
ascertainment of profit 确定利润 I
A''- +9  
"Asia Clear" “亚洲结算系统”