[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 Vf=,@7  
allotment notice 股份配售通知；配股通知 |t;Ktl  
allotment of shares 股份分配 T]b&[?p|a[  
allowable 可获宽免；免税的 z=8l@&hYLq  
allowable business loss 可扣除的营业亏损 q~*|Wd'&  
allowable expenses 可扣税的支出 [TxvZq*4  
allowance 免税额；津贴；备抵；准备金 Y|W#VyM-  
allowance for debts 债项的免税额 .G"T;w6d  
allowance for depreciation by wear and tear 耗损折旧免税额 s:z  
allowance for funeral expenses 殡殓费的免税额 *e<'|Kq  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 0}T56aD=!  
allowance for repairs and outgoings 修葺及支出方面的免税额 j)juvat  
allowance to debtor 给债务人的津贴 s5MG#M 9  
alteration of capital 资本更改 L},o;p:  
alternate trustee 候补受托人 dwiLu&]u  
amalgamation 合并 gT,iH.  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 Lw?>1rTT/  
ambit of charges 征税范围；收费范围 0G+qF96  
amended valuation 经修订的估值 :r{W)(mm  
American Commodities Exchange 美国商品交易所 2|`Mb~E;  
American Express Bank Limited 美国运通银行 s9fEx-!y  
American Stock Exchange 美国证券交易所 Q^?$2ck=  
amortization 摊销
pK /RkA1  
amount due from banks 存放银行同业的款项 vSH-hAk  
amount due from banks abroad 存放海外银行同业的款项 H$ :BJ$x@  
amount due from holding companies 控股公司欠款 pF}E`U=Z  
amount due from local banks 存放本港银行同业的款项 Vn_>c#B  
amount due to banks 银行同业的存款 l^$U~OB8k  
amount due to banks abroad 海外银行同业的存款  Lu[Hz8  
amount due to holding companies 控股公司存款 Vgy12dE  
amount due to local banks 本港银行同业的存款 c ^5fhmlt  
amount due to outport banks 外埠银行同业的存款 <\d2)Iv  
amount for note issue 发行纸币的款额 ~uB@oKMru  
amount of bond 担保契据的款额 D(e,R9hPU  
amount of consideration 代价款额 i=fhK~Jd  
amount of contribution 供款数额 f;&XTF5D^  
amount of indebtedness 负债款额 [RTo[-ci2  
amount of principal of the loan 贷款本金额 eq9qE^[Z&  
amount of rates chargeable 应征差饷数额 `;m0GU68  
amount of share capital 股本额 b8$%=Xp  
amount of sums assured 承保款额 E|6@h8#  
amount of variation 变动幅度 >}u#KBedE  
amount of vote 拨款数额 l9 H-N*Wx  
amount payable 应付款额 piIG
SC  
amount receivable 应收款额 \oP  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 yV&]i-ey  
analysis 分析 I6S>*V  
ancillary risk 附属风险 ?tT89m3_E  
annual account 周年帐目；周年帐目报表；年度决算；年结 F0k
Q/x  
annual accounting date 年结日期 jo 0
XOs  
annual allowance 每年免税额；年积金；年度津贴；年津 *_ajb:  
annual balance 年度余额 E! ,jTaZz  
annual disposable income 每年可动用收入 7EL0!:Pp3  
annual estimates 周年预算 1d&Q E\2}  
annual fee 年费 ye| 2gH  
annual general meeting 周年大会 V9 EC@)  
annual growth rate 年增率；每年增长率 |I.5]r-EK  
annual long-term supplement 长期个案每年补助金 zThut!O  
annual pensionable emolument 可供计算退休金的年薪 'sk M$jr  
annual report 年报 ItAC
=/(d  
Annual Report on the Consumer Price Index 《消费物价指数年报》 V9`jq$  
annual return 周年报表；周年申报表；每年报税表格 a4q02 cV  
Annual Return Rules 《周年报表规则》 J%E0Wd  
annual review of consumer prices 每年消费物价回顾 }MM:qR  
annual roll-forward basis 逐年延展方式 =[gFa
B_H  
annual salary 年薪 = mhg@N4  
annual statement 年度报表；年度决算表 F-Ku0z]){?  
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 hm1.UE  
annuitant 年金受益人 CY!H)6k  
annuity 年金 p\]rxtm  
annuity contract 年金合约 q+lCA#Sx  
annuity on human life 人寿年金 x\G<R; Q  
antecedent debt 先前的债项 @DAaCF
8  
ante-dated cheque 倒填日期支票 4%u\dTg/B  
anticipated expenditure 预期开支 gLbTZM4i  
anticipated net profit 预期纯利 SMQC/t]HT  
anticipated revenue 预期收入 gO]8hLT  
anti-inflation measure 反通货膨胀措施 ]\3<UL  
anti-inflationary stance 反通货膨胀立场 Jb8%A@Z+  
apparent deficit 表面赤字 6%&w\< (SG  
apparent financial solvency 表面偿债能力 \Fu(IuD  
apparent partner 表面合伙人 Ye[Fu/0  
application for personal assessment 个人入息课税申请书 +#@2,  
application of fund 资金应用 \F7NuG:m,  
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 )Qo^Mz  
appointed actuary 委任精算师 N,ZmGzNP)  
appointed auditor 委任核数师；委任审计师  b|Eo\l2  
appointed trustee 委任的受托人 \T;(k?28HN  
appointer 委任人
c{i\F D   
apportioned pro rata 按比例分摊 9
}d^ll&  
apportionment 分配；分摊 3C#Sr6  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 T<mP.T,$!  
apportionment formula 分摊方程式 (%{!TJgZR  
apportionment of estate duty 遗产税的分摊 : p7PiqQ  
appraisal 估价；评估 zR}vR9Ls  
appreciable growth 可观增长 ,B,0o*qc{K  
appreciable impact 显着影响 \YH*x`  
appreciable increase 可观增长 1kh()IrA  
appreciation 增值；升值 $,1KD3;+]  
appreciation against other currencies 相对其他货币升值 QEY#U|  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 YUlH5rO3  
appreciation tax 增值税 Z%VgAV>>  
appropriation 拨款；拨用；拨付 :Z3]Dk;y  
appropriation account 拨款帐目 ,k,+UisG  
Appropriation Bill 拨款法案 HB}iT1.`  
appropriation-in-aid system 补助拨款办法 x0q`Uc  
approved assets 核准资产 |eej}G(,m}  
approved basket stock 认可一篮子证券 vVbS 4_  
approved budget 核准预算 +?0r%R%\  
approved charitable donation 认可慈善捐款 3u=>Y^wu  
approved charitable institution 认可慈善机构 =K9-  
approved currency 核准货币；认可货币 zY&/lWW._  
approved estimates 核准预算 RM!VAFH   
approved estimates of expenditure 核准开支预算 4'L.I%#tZ  
approved overseas insurer 核准海外保险人 R=L-Ulhk  
approved overseas trust company 核准海外信托公司 H$)otDOE  
approved pooled investment fund 核准汇集投资基金 .[vYT.LE  
approved provident fund scheme 认可公积金计划 9:*a9xT,  
approved provision 核准拨款 &t74T"(d  
approved redeemable share 核准可赎回股份 .wcKG9u  
approved regional stock 认可地区性证券 L^jhr>-";  
approved retirement scheme 认可退休金计划 6W N(Tw  
approved subordinated loan 核准附属贷款 B|-W  
arbitrage 套戥；套汇；套利 ->&amPv
 
arbitrageur 套戥者；套汇者 )`<7qT_BM  
arbitrary amount 临时款项 ;QQ/bM&I  
arrangement 措施；安排；协定 Bvz& p)(  
arrears 欠款 NO.5Vy
 
arrears of pay 欠付薪酬 Fr,b5 M<L7  
arrears of revenue 逾期未收税款；逾期未收的帐项 u%n hQ%  
articles of association 组织章程；组织细则；组织章程细则 g|x*sZR~Y  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 W%K=N-kE_  
ascertainment of profit 确定利润 - !s=`9o  
"Asia Clear" “亚洲结算系统”