[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 .IY@Q  
allotment notice 股份配售通知；配股通知 VR
1]CN"G  
allotment of shares 股份分配 CC3i@  
allowable 可获宽免；免税的 f2o6GC_  
allowable business loss 可扣除的营业亏损 $]};EI#  
allowable expenses 可扣税的支出 }|;j2'(R  
allowance 免税额；津贴；备抵；准备金 /\mY
Xi\  
allowance for debts 债项的免税额 4 Cd5-I  
allowance for depreciation by wear and tear 耗损折旧免税额 `~VL&o1>  
allowance for funeral expenses 殡殓费的免税额 TTa3DbFp%  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 [!3cWJCt  
allowance for repairs and outgoings 修葺及支出方面的免税额 .XeZjoJ$z  
allowance to debtor 给债务人的津贴 /&47qU4PJ  
alteration of capital 资本更改 \zk>cQ  
alternate trustee 候补受托人 t$VRNZ`dy  
amalgamation 合并 h/:LC 7  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ZQ` 4'|"  
ambit of charges 征税范围；收费范围 jP}Ry=V/  
amended valuation 经修订的估值 :a2[d1  
American Commodities Exchange 美国商品交易所 w;Fy/XQ  
American Express Bank Limited 美国运通银行 kiyKL:6D|  
American Stock Exchange 美国证券交易所 ;3& wO~lW  
amortization 摊销 7CF>cpw   
amount due from banks 存放银行同业的款项 XA>uCJf  
amount due from banks abroad 存放海外银行同业的款项 ,/V~T<FI  
amount due from holding companies 控股公司欠款 Z{l`X#':  
amount due from local banks 存放本港银行同业的款项 Fz<1xyc(  
amount due to banks 银行同业的存款 ~fL`aU&  
amount due to banks abroad 海外银行同业的存款 WEG!;XZ  
amount due to holding companies 控股公司存款 BT0;I  
amount due to local banks 本港银行同业的存款 <1lB[:@%U  
amount due to outport banks 外埠银行同业的存款 '?.']U,: $  
amount for note issue 发行纸币的款额 q^^R
|X1  
amount of bond 担保契据的款额 `.pd %\  
amount of consideration 代价款额 FcZ)^RQ4G  
amount of contribution 供款数额 seAEv0YWz  
amount of indebtedness 负债款额 o2$A2L9P  
amount of principal of the loan 贷款本金额 daSx^/$R  
amount of rates chargeable 应征差饷数额 ?G!p4u?C  
amount of share capital 股本额 vNd
X  
amount of sums assured 承保款额 r7}KV| M  
amount of variation 变动幅度 l'2vo=IQ  
amount of vote 拨款数额 <Tbl|9  
amount payable 应付款额 ^e_uprZWm  
amount receivable 应收款额 :iE`=( o  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 1lA? 5:  
analysis 分析 D_ej%QtB@  
ancillary risk 附属风险 ]xb2W~  
annual account 周年帐目；周年帐目报表；年度决算；年结 #fx"tx6  
annual accounting date 年结日期 pON#r  
annual allowance 每年免税额；年积金；年度津贴；年津 Vx5fQ mx  
annual balance 年度余额 v5?)J91  
annual disposable income 每年可动用收入 XJl 3\*  
annual estimates 周年预算 \0;w7tdo  
annual fee 年费 iDgc$'%?  
annual general meeting 周年大会 W:wSM*  
annual growth rate 年增率；每年增长率 0%HAa|L,,  
annual long-term supplement 长期个案每年补助金 #a|r ^%D  
annual pensionable emolument 可供计算退休金的年薪 6q0)/|,@  
annual report 年报 ei1
;@k/  
Annual Report on the Consumer Price Index 《消费物价指数年报》 fo>_*6i74  
annual return 周年报表；周年申报表；每年报税表格 kDRxu!/  
Annual Return Rules 《周年报表规则》 !,b&e  
annual review of consumer prices 每年消费物价回顾 mxJe\[I  
annual roll-forward basis 逐年延展方式 \YF;/KwX$  
annual salary 年薪 5=9Eb  
annual statement 年度报表；年度决算表 ,.=7{y~  
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 V}2[chbl
 
annuitant 年金受益人 zt|1tU:  
annuity 年金 4wEkxCWp/  
annuity contract 年金合约 AhjCRYk+  
annuity on human life 人寿年金 9]G~i`QQ  
antecedent debt 先前的债项 \7$
"i5  
ante-dated cheque 倒填日期支票 #\xy,C'Y  
anticipated expenditure 预期开支 e_rEu'[av  
anticipated net profit 预期纯利 Sc}Rs  
anticipated revenue 预期收入 /Gb)BJk!  
anti-inflation measure 反通货膨胀措施 pR`nQM-D  
anti-inflationary stance 反通货膨胀立场 \>j@!W  
apparent deficit 表面赤字 ,*x/L?.Z!  
apparent financial solvency 表面偿债能力 ?wIEXKI  
apparent partner 表面合伙人 1Zo3
K<*J  
application for personal assessment 个人入息课税申请书 wF6a*b@v  
application of fund 资金应用 ^ rO}'~(  
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 q/@r#  
appointed actuary 委任精算师 wA,-!m  
appointed auditor 委任核数师；委任审计师 @l_rB~  
appointed trustee 委任的受托人 mL;oR4{  
appointer 委任人 [V;u7Z\r-  
apportioned pro rata 按比例分摊 23bTCp.d  
apportionment 分配；分摊 $|!3ks  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 hS%oQ)zvE  
apportionment formula 分摊方程式 g*4^HbVxt  
apportionment of estate duty 遗产税的分摊 2Mw`  
appraisal 估价；评估 Z%I ' sWOd  
appreciable growth 可观增长 4Uwcc):f  
appreciable impact 显着影响 zY4y]k8D*  
appreciable increase 可观增长
(X
2[}K  
appreciation 增值；升值 k#V\O2lb  
appreciation against other currencies 相对其他货币升值 Ck/w:i@>?  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ?AI`,*^  
appreciation tax 增值税 s!F8<:FRJD  
appropriation 拨款；拨用；拨付 =6fJUy^M\  
appropriation account 拨款帐目 8f'r_,"  
Appropriation Bill 拨款法案 ?4W6TS W-'  
appropriation-in-aid system 补助拨款办法 2G:KaQ)  
approved assets 核准资产 nx{X^oc8e  
approved basket stock 认可一篮子证券 nU2w\(3|  
approved budget 核准预算 +&M>J|  
approved charitable donation 认可慈善捐款 >oAXS\Ts  
approved charitable institution 认可慈善机构 d:z7 U  
approved currency 核准货币；认可货币 dg(sRTi{  
approved estimates 核准预算 9:E.Iy  
approved estimates of expenditure 核准开支预算 ojIGfQV  
approved overseas insurer 核准海外保险人 `'bu8JK  
approved overseas trust company 核准海外信托公司 |NFDrm  
approved pooled investment fund 核准汇集投资基金 Gch3|e  
approved provident fund scheme 认可公积金计划 7<?Aou  
approved provision 核准拨款 IFF1wfC   
approved redeemable share 核准可赎回股份 Je K0><  
approved regional stock 认可地区性证券 w,!N{hv(  
approved retirement scheme 认可退休金计划 q((%sWp  
approved subordinated loan 核准附属贷款 /Hq#!2)  
arbitrage 套戥；套汇；套利 {~Q
}{ha  
arbitrageur 套戥者；套汇者  N=!k2+  
arbitrary amount 临时款项 ^'b\OUty-  
arrangement 措施；安排；协定 G/1V4-@  
arrears 欠款 R!x /,
6,_  
arrears of pay 欠付薪酬 Q$yQ^ mG  
arrears of revenue 逾期未收税款；逾期未收的帐项 >T\^dHtz  
articles of association 组织章程；组织细则；组织章程细则 GgvMd~  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 R?2T0^0  
ascertainment of profit 确定利润 B/JMH 1r  
"Asia Clear" “亚洲结算系统”