[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 <ex,@{n4  
allotment notice 股份配售通知；配股通知 d*%-r2K  
allotment of shares 股份分配 L8<Yk`jx  
allowable 可获宽免；免税的 fH_G;#q  
allowable business loss 可扣除的营业亏损 M8Y\1
#~  
allowable expenses 可扣税的支出 9Y:JA]U&8  
allowance 免税额；津贴；备抵；准备金 n\v\<mVTb7  
allowance for debts 债项的免税额 K&(}5`H0=  
allowance for depreciation by wear and tear 耗损折旧免税额 I
Y@)  
allowance for funeral expenses 殡殓费的免税额 Wsb=SM7;  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 0 S3~IeJ  
allowance for repairs and outgoings 修葺及支出方面的免税额 28l",j)S  
allowance to debtor 给债务人的津贴 v:s.V>{"S  
alteration of capital 资本更改 m?;aTSa  
alternate trustee 候补受托人 lk $S"OH!  
amalgamation 合并 i2or/(u`  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 lQs|B '  
ambit of charges 征税范围；收费范围 3zJbb3e  
amended valuation 经修订的估值 wH&Rjn  
American Commodities Exchange 美国商品交易所 {7^7)^@  
American Express Bank Limited 美国运通银行 <y${Pkrj  
American Stock Exchange 美国证券交易所 RulZh2C  
amortization 摊销 9moenkL  
amount due from banks 存放银行同业的款项 MF>1u%  
amount due from banks abroad 存放海外银行同业的款项 #4h_(Y  
amount due from holding companies 控股公司欠款
(5@9 j  
amount due from local banks 存放本港银行同业的款项 VFN\ Ryd  
amount due to banks 银行同业的存款 8Rq+eOP=S  
amount due to banks abroad 海外银行同业的存款 jd;=5(2  
amount due to holding companies 控股公司存款 -a`EL]NX  
amount due to local banks 本港银行同业的存款 E.v~<[g  
amount due to outport banks 外埠银行同业的存款 &&e{9{R  
amount for note issue 发行纸币的款额 9wLV\>i  
amount of bond 担保契据的款额 wI+ oG  
amount of consideration 代价款额 k[oU}~*U+  
amount of contribution 供款数额 l[]K5?AS>-  
amount of indebtedness 负债款额 9F~U% >GX  
amount of principal of the loan 贷款本金额 t0Q/vp*/  
amount of rates chargeable 应征差饷数额 kq6K<e4jO  
amount of share capital 股本额 <\k=j{@  
amount of sums assured 承保款额  /kGRN@  
amount of variation 变动幅度 A3%s5`vNvH  
amount of vote 拨款数额 9WQC\/w  
amount payable 应付款额 >j1\]uo  
amount receivable 应收款额 |xaJv:96%  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 0*^)n&O  
analysis 分析 T2# W=P  
ancillary risk 附属风险 |Ia3bVW  
annual account 周年帐目；周年帐目报表；年度决算；年结 /#J)EH4p  
annual accounting date 年结日期 iqCKVo7:M  
annual allowance 每年免税额；年积金；年度津贴；年津 gBRhO^Sz  
annual balance 年度余额 @YyTXg{ZK  
annual disposable income 每年可动用收入 2Mx9Kd'a r  
annual estimates 周年预算 }zVPdBRfm  
annual fee 年费 zECdj'/  
annual general meeting 周年大会 Xz5 aTJ&  
annual growth rate 年增率；每年增长率 ~o`I[-g)  
annual long-term supplement 长期个案每年补助金 }fw;{&s{z  
annual pensionable emolument 可供计算退休金的年薪 5,!,mor$]  
annual report 年报 yTw0\yiO  
Annual Report on the Consumer Price Index 《消费物价指数年报》 m`UNdFS  
annual return 周年报表；周年申报表；每年报税表格 d
,au&WZ;_  
Annual Return Rules 《周年报表规则》 ]X +3"  
annual review of consumer prices 每年消费物价回顾 ~~]/<d  
annual roll-forward basis 逐年延展方式 E)|_7x<u  
annual salary 年薪 pYV$sDlD  
annual statement 年度报表；年度决算表 BDY@&vF  
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 '01H 8er  
annuitant 年金受益人 Ak%M,``(L  
annuity 年金 ,-Fhb~u  
annuity contract 年金合约 T{u!4Yu  
annuity on human life 人寿年金 '2=u<
a B  
antecedent debt 先前的债项 tYyva  
ante-dated cheque 倒填日期支票 ann!"s_  
anticipated expenditure 预期开支 NUBzmnA>8  
anticipated net profit 预期纯利 /=4P<&J  
anticipated revenue 预期收入 yv4ki5u`  
anti-inflation measure 反通货膨胀措施 cA ;'~[  
anti-inflationary stance 反通货膨胀立场 ITh1|yP  
apparent deficit 表面赤字 b3e:F{n ^  
apparent financial solvency 表面偿债能力 /E(H`;DG  
apparent partner 表面合伙人 ~T<#HSR`  
application for personal assessment 个人入息课税申请书 MrjET!`.jC  
application of fund 资金应用 'X{cDdS^  
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 `pY\Mmgv1  
appointed actuary 委任精算师 L f[>U  
appointed auditor 委任核数师；委任审计师 I,Q"<?&  
appointed trustee 委任的受托人 o9M[Zr1@k  
appointer 委任人 #"d.D7nA  
apportioned pro rata 按比例分摊 9BB<. p  
apportionment 分配；分摊 9}kN9u  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 !_s|h@  
apportionment formula 分摊方程式 w\=zTHo88  
apportionment of estate duty 遗产税的分摊 vOsd>3"  
appraisal 估价；评估 IXt2R~b  
appreciable growth 可观增长 rKq/=Avv  
appreciable impact 显着影响 %*P59%  
appreciable increase 可观增长 j~V@0z.  
appreciation 增值；升值 YKLh$  
appreciation against other currencies 相对其他货币升值 qVC_K/w 7  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 0m ,A`*o  
appreciation tax 增值税 <5/r  
appropriation 拨款；拨用；拨付 &$  F0  
appropriation account 拨款帐目 [8.ufpZ  
Appropriation Bill 拨款法案 zvL&V .>  
appropriation-in-aid system 补助拨款办法 ` 1DJwe2  
approved assets 核准资产 zfL$z,zgf  
approved basket stock 认可一篮子证券 =If% m9  
approved budget 核准预算 *=dFTd"#  
approved charitable donation 认可慈善捐款 wXDF7tJh  
approved charitable institution 认可慈善机构 ?ECmPS1  
approved currency 核准货币；认可货币 }GsZ)\!$4  
approved estimates 核准预算 *x[B g]/  
approved estimates of expenditure 核准开支预算 XEV-D9n  
approved overseas insurer 核准海外保险人 @``kt*+K+  
approved overseas trust company 核准海外信托公司 }uWJ  
approved pooled investment fund 核准汇集投资基金 Jl&bWp^3  
approved provident fund scheme 认可公积金计划 FQB)rx P  
approved provision 核准拨款 mp0p#8txi  
approved redeemable share 核准可赎回股份 +GI[ Kq  
approved regional stock 认可地区性证券 zB\g'F/  
approved retirement scheme 认可退休金计划 %f\{ ]  
approved subordinated loan 核准附属贷款 TW).j6@f  
arbitrage 套戥；套汇；套利 !`\W8JT+  
arbitrageur 套戥者；套汇者 7CUu:6%  
arbitrary amount 临时款项 @8Drhx  
arrangement 措施；安排；协定 UT [7 J  
arrears 欠款 PB4E_0}h  
arrears of pay 欠付薪酬 Yqm
x]7Y4  
arrears of revenue 逾期未收税款；逾期未收的帐项 IGT~@);  
articles of association 组织章程；组织细则；组织章程细则 F/ 2@%,2n  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 m{!BSl  
ascertainment of profit 确定利润 |K'{R'A  
"Asia Clear" “亚洲结算系统”