[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 7$\;G82_  
allotment notice 股份配售通知；配股通知 -SlLX\>p  
allotment of shares 股份分配 8qrE<RHU@  
allowable 可获宽免；免税的 W.HM!HQp  
allowable business loss 可扣除的营业亏损 m.&z:`x[  
allowable expenses 可扣税的支出 bEMD2ABm  
allowance 免税额；津贴；备抵；准备金 =Mc*~[D/  
allowance for debts 债项的免税额 \6T&gX  
allowance for depreciation by wear and tear 耗损折旧免税额 W-<C
%9O!  
allowance for funeral expenses 殡殓费的免税额 :&/'rMi<T  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 54-s
b~]  
allowance for repairs and outgoings 修葺及支出方面的免税额 y7u"a)T  
allowance to debtor 给债务人的津贴 u1~H1 ]Ii  
alteration of capital 资本更改 :,fs'!  
alternate trustee 候补受托人 ,&Gn7[<  
amalgamation 合并 :;#^h]Q  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 6*lTur9ni  
ambit of charges 征税范围；收费范围 W+cmn)8  
amended valuation 经修订的估值 X) owj7U;  
American Commodities Exchange 美国商品交易所 X<OwB-N  
American Express Bank Limited 美国运通银行 q#xoM1  
American Stock Exchange 美国证券交易所 ^I5k+cL  
amortization 摊销 AcwLs%'sx  
amount due from banks 存放银行同业的款项 ^GD"aerNr  
amount due from banks abroad 存放海外银行同业的款项 _<+!  
amount due from holding companies 控股公司欠款 P bj&l0C  
amount due from local banks 存放本港银行同业的款项
?R(fxx  
amount due to banks 银行同业的存款 X"z^4?Aj+  
amount due to banks abroad 海外银行同业的存款 A%-*M 'J  
amount due to holding companies 控股公司存款 ey_3ah3x  
amount due to local banks 本港银行同业的存款 S4n\<+dR<  
amount due to outport banks 外埠银行同业的存款 >OgA3)X  
amount for note issue 发行纸币的款额 D. fPHq  
amount of bond 担保契据的款额
%|*tL7  
amount of consideration 代价款额 _s[ohMlh  
amount of contribution 供款数额 `+CRUdr  
amount of indebtedness 负债款额 DJ dW$S7  
amount of principal of the loan 贷款本金额 }u5/  
amount of rates chargeable 应征差饷数额 h#d
p_#  
amount of share capital 股本额 08n2TL;EsX  
amount of sums assured 承保款额 5V':3o;D__  
amount of variation 变动幅度 V8@VR`!'  
amount of vote 拨款数额 ]u?|3y^(  
amount payable 应付款额 ve49m%NQ  
amount receivable 应收款额 mXtsP 1  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 Cvry
8B  
analysis 分析 3
+%a  
ancillary risk 附属风险 zR_ "  
annual account 周年帐目；周年帐目报表；年度决算；年结 3yX^ 93  
annual accounting date 年结日期 "oz : & #+  
annual allowance 每年免税额；年积金；年度津贴；年津 uZL,+Ce|  
annual balance 年度余额 F0t-b%w,  
annual disposable income 每年可动用收入 {0RwjPYp  
annual estimates 周年预算 P(a!I{A(  
annual fee 年费 J&CA#Bg:w  
annual general meeting 周年大会 o%;R4 s,  
annual growth rate 年增率；每年增长率 ++w7jVi9  
annual long-term supplement 长期个案每年补助金 HL]8E}e\"  
annual pensionable emolument 可供计算退休金的年薪 J~Uq'1?  
annual report 年报 /'' |bIPa  
Annual Report on the Consumer Price Index 《消费物价指数年报》 -N $4\yp  
annual return 周年报表；周年申报表；每年报税表格 OyH>N/  
Annual Return Rules 《周年报表规则》 ~_6~Fi  
annual review of consumer prices 每年消费物价回顾 $9
YA
q/#Q  
annual roll-forward basis 逐年延展方式 [1nfSW  
annual salary 年薪 <|8N\FU{  
annual statement 年度报表；年度决算表 aO)Cq5  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 # 2;6!_  
annuitant 年金受益人 .;}vp*  
annuity 年金 o9\J vJk  
annuity contract 年金合约 f@yInIzRJ  
annuity on human life 人寿年金 tAF#kBa\y_  
antecedent debt 先前的债项 ]s_,;PGU  
ante-dated cheque 倒填日期支票 C$WUg<kcK'  
anticipated expenditure 预期开支 pse$S=  
anticipated net profit 预期纯利 (SGX|,5X7  
anticipated revenue 预期收入 o1lhVM`15  
anti-inflation measure 反通货膨胀措施 ~+|Vzm|S}  
anti-inflationary stance 反通货膨胀立场 "`g5iUHqUl  
apparent deficit 表面赤字 V1di#i:  
apparent financial solvency 表面偿债能力 dyWj+N5(  
apparent partner 表面合伙人 VJbsM1y M  
application for personal assessment 个人入息课税申请书 hhWIwR  
application of fund 资金应用 *Tc lcu  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 RwKnNIp  
appointed actuary 委任精算师 0OCmyy  
appointed auditor 委任核数师；委任审计师 ?, B4  
appointed trustee 委任的受托人 JOwm|%>3a  
appointer 委任人 USd7gOq(  
apportioned pro rata 按比例分摊 4
2$ pvw<  
apportionment 分配；分摊 3fGL(5|_  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 2(I S*idq  
apportionment formula 分摊方程式 Z<D8{&AjS  
apportionment of estate duty 遗产税的分摊 >|zMN$:  
appraisal 估价；评估 |2ImitN0  
appreciable growth 可观增长 =T!eyG
E  
appreciable impact 显着影响 w3Lr~_
j  
appreciable increase 可观增长 IVSOSl|  
appreciation 增值；升值 \MqOHM.[  
appreciation against other currencies 相对其他货币升值 56w uk [)  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 V#X#rDfJZ  
appreciation tax 增值税 M h"X9-Ot  
appropriation 拨款；拨用；拨付 {ooztC  
appropriation account 拨款帐目 (vP<}  
Appropriation Bill 拨款法案 ?_ 476A  
appropriation-in-aid system 补助拨款办法 s!<RWy+  
approved assets 核准资产 w.VjGPp  
approved basket stock 认可一篮子证券 )DB\du   
approved budget 核准预算 H^ 'As;R  
approved charitable donation 认可慈善捐款 ?7=c`  
approved charitable institution 认可慈善机构 *Xcqnu('  
approved currency 核准货币；认可货币 dJv2tVm&'  
approved estimates 核准预算 ~Uw;
6VXV1  
approved estimates of expenditure 核准开支预算 ylm #Xa  
approved overseas insurer 核准海外保险人 2nf<RE>  
approved overseas trust company 核准海外信托公司 unKPqc%q=n  
approved pooled investment fund 核准汇集投资基金 ONVhB  
approved provident fund scheme 认可公积金计划 ^'\JI  
approved provision 核准拨款 5'\detV_  
approved redeemable share 核准可赎回股份 7F2 WmMS  
approved regional stock 认可地区性证券 fn
#qcZv?  
approved retirement scheme 认可退休金计划 Z_U4Yy'NNw  
approved subordinated loan 核准附属贷款 -*A1[Z ?  
arbitrage 套戥；套汇；套利 R1$s1@3I|  
arbitrageur 套戥者；套汇者 s P oh\n  
arbitrary amount 临时款项 .8wf {y  
arrangement 措施；安排；协定 po\(O8#5U  
arrears 欠款 v]Fw~Y7l!  
arrears of pay 欠付薪酬 %rlMjF'tG  
arrears of revenue 逾期未收税款；逾期未收的帐项 ) x+P9|  
articles of association 组织章程；组织细则；组织章程细则 j*\oK@  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 {oSdVRI  
ascertainment of profit 确定利润 dBw7l}  
"Asia Clear" “亚洲结算系统”