[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 vwc)d{ND  
allotment notice 股份配售通知；配股通知 cD!yd^QE  
allotment of shares 股份分配  S2!$  
allowable 可获宽免；免税的 )9PP3"I  
allowable business loss 可扣除的营业亏损 r/G6O  
allowable expenses 可扣税的支出 r6u) 6J=  
allowance 免税额；津贴；备抵；准备金 4ne95_i  
allowance for debts 债项的免税额 sy s6 V?  
allowance for depreciation by wear and tear 耗损折旧免税额 'IykIf  
allowance for funeral expenses 殡殓费的免税额 dM^
1O-K:  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 Q^Lk^PP7  
allowance for repairs and outgoings 修葺及支出方面的免税额 3%J
7_e'  
allowance to debtor 给债务人的津贴 Gv$}>YJ  
alteration of capital 资本更改 l+V#`S*q  
alternate trustee 候补受托人  '7j!B1K-  
amalgamation 合并 <gtqwH]   
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 u# >*"4Q  
ambit of charges 征税范围；收费范围 L'KgB=5K&i  
amended valuation 经修订的估值 X-mhz3Q&a  
American Commodities Exchange 美国商品交易所 }2X"  
American Express Bank Limited 美国运通银行 kCuIEv@  
American Stock Exchange 美国证券交易所 mv0JD(  
amortization 摊销 |V>_l' /  
amount due from banks 存放银行同业的款项 jQ 'r};;  
amount due from banks abroad 存放海外银行同业的款项 =Eimbk  
amount due from holding companies 控股公司欠款 6Z,j^: B  
amount due from local banks 存放本港银行同业的款项 QEb ^'y  
amount due to banks 银行同业的存款 4uSC>  
amount due to banks abroad 海外银行同业的存款 hM/:zC:  
amount due to holding companies 控股公司存款 ]-7$wVQ<  
amount due to local banks 本港银行同业的存款 AlH\IP  
amount due to outport banks 外埠银行同业的存款 <q dM  
amount for note issue 发行纸币的款额 13lJq:bM  
amount of bond 担保契据的款额 "y5LojdCs  
amount of consideration 代价款额 r^2>60q'  
amount of contribution 供款数额 /^XGIQ/W  
amount of indebtedness 负债款额  HuCzXl  
amount of principal of the loan 贷款本金额 $v
#\bqY  
amount of rates chargeable 应征差饷数额 gTby%6-\|  
amount of share capital 股本额 #+<"`}]N  
amount of sums assured 承保款额 /3>5ex>PN  
amount of variation 变动幅度 u5LrZ t]k  
amount of vote 拨款数额 ;%/Kh :Vg  
amount payable 应付款额 [*jvvkAp  
amount receivable 应收款额 7:cmBkXm  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 lCznH?[  
analysis 分析 B>!OW2q0D  
ancillary risk 附属风险 pod=
|(c  
annual account 周年帐目；周年帐目报表；年度决算；年结 GCEcg&s=\S  
annual accounting date 年结日期 ^kElb;d  
annual allowance 每年免税额；年积金；年度津贴；年津 ='p&T
|&  
annual balance 年度余额 Fhr5)Z  
annual disposable income 每年可动用收入 <Y9 L3O`[  
annual estimates 周年预算 UF$JVb  
annual fee 年费 ~Ip-@c}'j  
annual general meeting 周年大会 6n  
annual growth rate 年增率；每年增长率 U11bQ4ak  
annual long-term supplement 长期个案每年补助金 HLa3lUo  
annual pensionable emolument 可供计算退休金的年薪 2^*a$OJ  
annual report 年报 Jh)x_&R&Q  
Annual Report on the Consumer Price Index 《消费物价指数年报》 "G+g(?N]j  
annual return 周年报表；周年申报表；每年报税表格 SMMsXH  
Annual Return Rules 《周年报表规则》 B_u1FWc  
annual review of consumer prices 每年消费物价回顾 GW[g!66^  
annual roll-forward basis 逐年延展方式 MzWVsV  
annual salary 年薪 :|P[u+v  
annual statement 年度报表；年度决算表 .>.B  
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 YKk*QcAn  
annuitant 年金受益人 X:ck  
annuity 年金 =jWcD{;1I}  
annuity contract 年金合约 ?)#qBE ]  
annuity on human life 人寿年金 { !;I4W%!  
antecedent debt 先前的债项 Qel2OI`b  
ante-dated cheque 倒填日期支票 1F*3K3T {  
anticipated expenditure 预期开支 a*oqhOTQ  
anticipated net profit 预期纯利 zlw+=NX  
anticipated revenue 预期收入 &ml7368@  
anti-inflation measure 反通货膨胀措施 ."u -5r<O  
anti-inflationary stance 反通货膨胀立场 2D"n#O`y  
apparent deficit 表面赤字 ^)|!nd  
apparent financial solvency 表面偿债能力 +;ILj<!Z7  
apparent partner 表面合伙人 $0f(Gc|  
application for personal assessment 个人入息课税申请书 >3v j <v}m  
application of fund 资金应用 iFypKpHg~  
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 de&*#O5  
appointed actuary 委任精算师 LxcC5/@\~(  
appointed auditor 委任核数师；委任审计师 )U?O4| \P  
appointed trustee 委任的受托人 S>! YBzm&X  
appointer 委任人 G1vg2'A  
apportioned pro rata 按比例分摊 VX;br1
$X  
apportionment 分配；分摊 h !yu. v  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 D; @nrj`.  
apportionment formula 分摊方程式 3.c0PRZ  
apportionment of estate duty 遗产税的分摊 \9Z1'W  
appraisal 估价；评估 ^ |xSU_wa  
appreciable growth 可观增长 A$H;2T5N  
appreciable impact 显着影响 \fk%^1XY  
appreciable increase 可观增长 ~g6`Cp`  
appreciation 增值；升值 ;g:!WXd  
appreciation against other currencies 相对其他货币升值 g ss 3e&  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 3[RP:W@%  
appreciation tax 增值税 yq
Y nd<K4  
appropriation 拨款；拨用；拨付 \E!a=cL!  
appropriation account 拨款帐目 ;F/yS2p  
Appropriation Bill 拨款法案 s5 P~f eg  
appropriation-in-aid system 补助拨款办法 hI^H qv  
approved assets 核准资产 "IjCuR;#  
approved basket stock 认可一篮子证券 T&ECGF;Y/  
approved budget 核准预算 b%TS37`^[  
approved charitable donation 认可慈善捐款 ['*{f(AI  
approved charitable institution 认可慈善机构 vjzpU(Sq#  
approved currency 核准货币；认可货币 *i=+["A  
approved estimates 核准预算 T
x+Bkfj  
approved estimates of expenditure 核准开支预算 w,,QXJe{Z_  
approved overseas insurer 核准海外保险人 %ja8DRQ.  
approved overseas trust company 核准海外信托公司 3p %B  
approved pooled investment fund 核准汇集投资基金 &J <km  
approved provident fund scheme 认可公积金计划 U@6bH@v5  
approved provision 核准拨款 HZG^o^o1l+  
approved redeemable share 核准可赎回股份 (D?%(f  
approved regional stock 认可地区性证券 h0=Q.Yz6  
approved retirement scheme 认可退休金计划 `ZC{<eVJ}=  
approved subordinated loan 核准附属贷款 {1<XOp#b  
arbitrage 套戥；套汇；套利 <8JV`dTywC  
arbitrageur 套戥者；套汇者 _0v+g1x  
arbitrary amount 临时款项 _>6xUt  
arrangement 措施；安排；协定 |9Gng`)  
arrears 欠款 FRSz3^Aw  
arrears of pay 欠付薪酬 ptCFW_UV  
arrears of revenue 逾期未收税款；逾期未收的帐项 Qh0tU<jG  
articles of association 组织章程；组织细则；组织章程细则 sy ]k  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 "M GX(SQ  
ascertainment of profit 确定利润 {hXIP`  
"Asia Clear" “亚洲结算系统”