[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 iUH{rh!  
allotment notice 股份配售通知；配股通知 x{|`q9V~ N  
allotment of shares 股份分配 }\-"L/D?+  
allowable 可获宽免；免税的 M@TXzn!&o  
allowable business loss 可扣除的营业亏损 _,G^#$pH  
allowable expenses 可扣税的支出 MhaoD5*9  
allowance 免税额；津贴；备抵；准备金 #<4/ *< 5  
allowance for debts 债项的免税额 H.H$5(?O  
allowance for depreciation by wear and tear 耗损折旧免税额 $t1XoL  
allowance for funeral expenses 殡殓费的免税额 4I
q-4 IG(  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 O)Wc\-  
allowance for repairs and outgoings 修葺及支出方面的免税额 `8D)j>Yh~  
allowance to debtor 给债务人的津贴 L2NO_N  
alteration of capital 资本更改 0P%,1M3d  
alternate trustee 候补受托人 |1rKGDc  
amalgamation 合并 8Ev,9  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ?J1x'/G  
ambit of charges 征税范围；收费范围 })Pq!u:3  
amended valuation 经修订的估值
Da@H^  
American Commodities Exchange 美国商品交易所 5VLJ:I?0O  
American Express Bank Limited 美国运通银行 2)W~7GED  
American Stock Exchange 美国证券交易所 <*4'H  
amortization 摊销 VQMPs{tm  
amount due from banks 存放银行同业的款项 uyfH;9L5$  
amount due from banks abroad 存放海外银行同业的款项 0=,vdT  
amount due from holding companies 控股公司欠款 gPA), NrN  
amount due from local banks 存放本港银行同业的款项 sz?/4tY
 
amount due to banks 银行同业的存款 @C=Dk  
amount due to banks abroad 海外银行同业的存款 CSBk  
amount due to holding companies 控股公司存款 6q8b>LG|  
amount due to local banks 本港银行同业的存款 W/?\8AE
 
amount due to outport banks 外埠银行同业的存款 L<` p;?  
amount for note issue 发行纸币的款额 ?F! ='6D}b  
amount of bond 担保契据的款额 \i}:Vb(^  
amount of consideration 代价款额 [=otgVteN"  
amount of contribution 供款数额 #xlT,:_:)  
amount of indebtedness 负债款额 #$dk  
amount of principal of the loan 贷款本金额 uPvE;E_  
amount of rates chargeable 应征差饷数额  !K0:0:  
amount of share capital 股本额 3r]m8
Hp  
amount of sums assured 承保款额 ryKc7<  
amount of variation 变动幅度 O0i)Iu(J7;  
amount of vote 拨款数额 2rG;j52))a  
amount payable 应付款额 ~\C.Nm  
amount receivable 应收款额 HpQuro'Qh  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 KK|AXoBf  
analysis 分析 AfV a[{E  
ancillary risk 附属风险 )q>mt/,  
annual account 周年帐目；周年帐目报表；年度决算；年结 =Ll:Ba Q  
annual accounting date 年结日期 /^XGIQ/W  
annual allowance 每年免税额；年积金；年度津贴；年津  HuCzXl  
annual balance 年度余额 $v
#\bqY  
annual disposable income 每年可动用收入 gTby%6-\|  
annual estimates 周年预算 #+<"`}]N  
annual fee 年费 /3>5ex>PN  
annual general meeting 周年大会 .8I\=+Zi  
annual growth rate 年增率；每年增长率
"'8^OZR  
annual long-term supplement 长期个案每年补助金 7E}.P1  
annual pensionable emolument 可供计算退休金的年薪 7:cmBkXm  
annual report 年报 GmJ4AYEP  
Annual Report on the Consumer Price Index 《消费物价指数年报》 k>ERU]7[  
annual return 周年报表；周年申报表；每年报税表格 *$4EXwt'  
Annual Return Rules 《周年报表规则》 bL)7/E  
annual review of consumer prices 每年消费物价回顾 W ^MF3  
annual roll-forward basis 逐年延展方式 q!sazVaDp  
annual salary 年薪 (oKrIm  
annual statement 年度报表；年度决算表 ;rK= jz^Q  
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 B,f4<  
annuitant 年金受益人 ];n3H~2  
annuity 年金 U ql|32j  
annuity contract 年金合约 4)zHk
N+  
annuity on human life 人寿年金 O`pqS\H  
antecedent debt 先前的债项 )T_o!/\*|*  
ante-dated cheque 倒填日期支票 |d@%Vb
_  
anticipated expenditure 预期开支 @+,J^[ y  
anticipated net profit 预期纯利 K:osfd  
anticipated revenue 预期收入 p}r1@L s  
anti-inflation measure 反通货膨胀措施 !MNnau%O  
anti-inflationary stance 反通货膨胀立场 $XOs(>~"r  
apparent deficit 表面赤字 ?df*Y5I2  
apparent financial solvency 表面偿债能力 j- % vLL/  
apparent partner 表面合伙人 `wzb}"gLsM  
application for personal assessment 个人入息课税申请书 ("+J*u*kq_  
application of fund 资金应用 5ml#/
kE  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 -%5O:n  
appointed actuary 委任精算师 J2ryYdo>  
appointed auditor 委任核数师；委任审计师 04u^Q  
appointed trustee 委任的受托人 ";PW#VHC  
appointer 委任人 B]""%&! O  
apportioned pro rata 按比例分摊 f2abee   
apportionment 分配；分摊 -F+ )N$CW  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 v*&WxP^Gm  
apportionment formula 分摊方程式 t04_~e  
apportionment of estate duty 遗产税的分摊 LrL Z lJf  
appraisal 估价；评估 $0f(Gc|  
appreciable growth 可观增长 ?c$z?QTMJ  
appreciable impact 显着影响 zHEH?xZ6sD  
appreciable increase 可观增长 I&jiH)  
appreciation 增值；升值 Uzx,aYo X  
appreciation against other currencies 相对其他货币升值 'DDlX3W-  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 PqhR^re0.  
appreciation tax 增值税 |v'_Co0ki  
appropriation 拨款；拨用；拨付 G(n e8L8  
appropriation account 拨款帐目 .d4L@{V  
Appropriation Bill 拨款法案 D #`o  
appropriation-in-aid system 补助拨款办法 "k0bj>  
approved assets 核准资产 9Ez>srH(  
approved basket stock 认可一篮子证券 jIzkI)WC|  
approved budget 核准预算 .
/
iC  
approved charitable donation 认可慈善捐款 5v fzSJ  
approved charitable institution 认可慈善机构 1hz:AUH  
approved currency 核准货币；认可货币 D<DSK~  
approved estimates 核准预算 ++HHUM  
approved estimates of expenditure 核准开支预算 Zs$Qo->F  
approved overseas insurer 核准海外保险人 ^iHwv*ss  
approved overseas trust company 核准海外信托公司 s"7$SxMT  
approved pooled investment fund 核准汇集投资基金 `[&) X  
approved provident fund scheme 认可公积金计划 ]WO0v`xh  
approved provision 核准拨款 d&@>P&AT  
approved redeemable share 核准可赎回股份 OIqisQ7ZB  
approved regional stock 认可地区性证券 h^)R}jy+f  
approved retirement scheme 认可退休金计划 d"P\ =`+  
approved subordinated loan 核准附属贷款 ' 1jG?D  
arbitrage 套戥；套汇；套利 ;VLv2J*
 
arbitrageur 套戥者；套汇者 vZ rE9C }  
arbitrary amount 临时款项 h8
ikM&fl  
arrangement 措施；安排；协定 swfcA\7R  
arrears 欠款 Dm")\"5\?  
arrears of pay 欠付薪酬 Ub(8ko:8$  
arrears of revenue 逾期未收税款；逾期未收的帐项 /|)VO?*D  
articles of association 组织章程；组织细则；组织章程细则 >R9_;  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 l$1z%|I  
ascertainment of profit 确定利润 (D?%(f  
"Asia Clear" “亚洲结算系统”