[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 L1kn="5  
allotment notice 股份配售通知；配股通知 {QEvc  
allotment of shares 股份分配 T e+ #  
allowable 可获宽免；免税的 C6
>_wl]  
allowable business loss 可扣除的营业亏损 4rhHvp  
allowable expenses 可扣税的支出 {MtJP:8Jp  
allowance 免税额；津贴；备抵；准备金 c]*y
o  
allowance for debts 债项的免税额 JAxzXAsAR  
allowance for depreciation by wear and tear 耗损折旧免税额 c44s@E  
allowance for funeral expenses 殡殓费的免税额 _N5pxe `  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 M(>74(}]  
allowance for repairs and outgoings 修葺及支出方面的免税额 ^iH[ 22b4  
allowance to debtor 给债务人的津贴 Y~Uf2(7b5  
alteration of capital 资本更改 ub?dfS9$_  
alternate trustee 候补受托人 Bl>m`/\ 1i  
amalgamation 合并 M&iXdw&  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 }oD^tU IK  
ambit of charges 征税范围；收费范围 E?]$Y[KJKs  
amended valuation 经修订的估值 'l < #;{  
American Commodities Exchange 美国商品交易所 `C4(C4u  
American Express Bank Limited 美国运通银行 UR^r>  
American Stock Exchange 美国证券交易所 .nY}_&  
amortization 摊销 BiU>h.4=\(  
amount due from banks 存放银行同业的款项 i6bU
JtL  
amount due from banks abroad 存放海外银行同业的款项 |K.I%B  
amount due from holding companies 控股公司欠款 Af\@J6viF7  
amount due from local banks 存放本港银行同业的款项 5B%KiE&p  
amount due to banks 银行同业的存款 OTYkJEC8\N  
amount due to banks abroad 海外银行同业的存款 1!zd#TX  
amount due to holding companies 控股公司存款 n{W(8K6d@[  
amount due to local banks 本港银行同业的存款 tO&n$$  
amount due to outport banks 外埠银行同业的存款 s58dHnj5+  
amount for note issue 发行纸币的款额 RSAGSGp  
amount of bond 担保契据的款额 0s8fF"$  
amount of consideration 代价款额 N(i.E5&9  
amount of contribution 供款数额 GYtgw9 "Y  
amount of indebtedness 负债款额 *lDVV,T'}w  
amount of principal of the loan 贷款本金额 PC5$TJnj3  
amount of rates chargeable 应征差饷数额 1#L%Q(G  
amount of share capital 股本额 U^}7DJ  
amount of sums assured 承保款额 q"269W:  
amount of variation 变动幅度 $mT)<N ;w  
amount of vote 拨款数额 |QZ E  
amount payable 应付款额 6# bTlmcg  
amount receivable 应收款额 [$} \Gv  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 +6:
  
analysis 分析 e6*,MnqBh  
ancillary risk 附属风险 (<.\v@7HC  
annual account 周年帐目；周年帐目报表；年度决算；年结 {*;K>%r\o  
annual accounting date 年结日期 g\B ? |%  
annual allowance 每年免税额；年积金；年度津贴；年津 n"?*"Ya  
annual balance 年度余额 O\!'Ds+gX  
annual disposable income 每年可动用收入 &CQ28WG X  
annual estimates 周年预算 #HP-ne; #  
annual fee 年费 mY=sh{ir  
annual general meeting 周年大会 C`ZU. |R  
annual growth rate 年增率；每年增长率 |"}7)[BW}  
annual long-term supplement 长期个案每年补助金 ,5U[#6^  
annual pensionable emolument 可供计算退休金的年薪 S5gBVGh  
annual report 年报 g'!"klS93  
Annual Report on the Consumer Price Index 《消费物价指数年报》 Fsl="RB7f  
annual return 周年报表；周年申报表；每年报税表格 %O!xrA{  
Annual Return Rules 《周年报表规则》 ml2/ }}  
annual review of consumer prices 每年消费物价回顾 l_;6xkv4  
annual roll-forward basis 逐年延展方式 u[SqZftmO  
annual salary 年薪  X   
annual statement 年度报表；年度决算表 @[v,q_^8  
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 K#6@sas  
annuitant 年金受益人 q`8 5-  
annuity 年金 AcJrJS)~  
annuity contract 年金合约 Sz|kXk6&9  
annuity on human life 人寿年金 +P9eE,WR  
antecedent debt 先前的债项 EhKG"Lb+  
ante-dated cheque 倒填日期支票 /:!l&1 l:p  
anticipated expenditure 预期开支 k&L/JzzI  
anticipated net profit 预期纯利 Aua}.Fl,  
anticipated revenue 预期收入 ;Y8>?  
anti-inflation measure 反通货膨胀措施 >Q_ '[!S  
anti-inflationary stance 反通货膨胀立场 $v_&jE  
apparent deficit 表面赤字 |Ch,C  
apparent financial solvency 表面偿债能力 amExZ/  
apparent partner 表面合伙人 ?v:F GO  
application for personal assessment 个人入息课税申请书 M*cF'go  
application of fund 资金应用 LB({,0mcX  
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 @ G!Ir"Q  
appointed actuary 委任精算师 Xe:rPxZf~  
appointed auditor 委任核数师；委任审计师 }%c>Hh  
appointed trustee 委任的受托人 MGK?FJn_?  
appointer 委任人 u e?3;BF 5  
apportioned pro rata 按比例分摊 Kwm_Y5`A
 
apportionment 分配；分摊 O> _ F   
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 >S0kiGDV{
 
apportionment formula 分摊方程式 @*|UyK.   
apportionment of estate duty 遗产税的分摊 <_
kA+&T  
appraisal 估价；评估 _u;pD-  
appreciable growth 可观增长 KSS]%66Y  
appreciable impact 显着影响 vgDpo@fz8  
appreciable increase 可观增长 1he5Zevm}  
appreciation 增值；升值 " 1XTgCu\  
appreciation against other currencies 相对其他货币升值 0; )Q  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 r9!s@n  
appreciation tax 增值税 W2v'2qAs  
appropriation 拨款；拨用；拨付 l1`r%9gr  
appropriation account 拨款帐目 [n&ES \o#(  
Appropriation Bill 拨款法案 o~CEja&(  
appropriation-in-aid system 补助拨款办法 b>i5r$S8G  
approved assets 核准资产 Q`.q,T8I  
approved basket stock 认可一篮子证券 q$b4S4Z7  
approved budget 核准预算 {jwLVKT$  
approved charitable donation 认可慈善捐款 =j~:u.hc'  
approved charitable institution 认可慈善机构 NX8hFwR  
approved currency 核准货币；认可货币 ] >w@@A  
approved estimates 核准预算 Q {~$7J  
approved estimates of expenditure 核准开支预算 Sp?e!`|8  
approved overseas insurer 核准海外保险人 bZAL~z+ V  
approved overseas trust company 核准海外信托公司 2
A";oE  
approved pooled investment fund 核准汇集投资基金 KXl!VD,#`=  
approved provident fund scheme 认可公积金计划 ;!=i|"PG  
approved provision 核准拨款 ")
txFe  
approved redeemable share 核准可赎回股份
bWlYQ  
approved regional stock 认可地区性证券 01&E.A  
approved retirement scheme 认可退休金计划 <]DUJuF-M  
approved subordinated loan 核准附属贷款 |*b-m k  
arbitrage 套戥；套汇；套利 3OKs?i3A  
arbitrageur 套戥者；套汇者 zG/? wP"  
arbitrary amount 临时款项 '/X]96Ci7  
arrangement 措施；安排；协定 7{w}0PMx  
arrears 欠款 ~Mar  
arrears of pay 欠付薪酬 Olh{<~Fv  
arrears of revenue 逾期未收税款；逾期未收的帐项 6rD]6#D  
articles of association 组织章程；组织细则；组织章程细则 dS <*DP  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 b5Q>e%i#  
ascertainment of profit 确定利润 9iM%kY#)W  
"Asia Clear" “亚洲结算系统”