[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 QQ8W;x  
allotment notice 股份配售通知；配股通知 ==r|]~x  
allotment of shares 股份分配 "x^bl+_"  
allowable 可获宽免；免税的 BC[d={_-  
allowable business loss 可扣除的营业亏损 [\F,\  
allowable expenses 可扣税的支出 *<j@+Ch  
allowance 免税额；津贴；备抵；准备金 a[r UU'8  
allowance for debts 债项的免税额 $yK!Q)e:  
allowance for depreciation by wear and tear 耗损折旧免税额 mR@X
t#  
allowance for funeral expenses 殡殓费的免税额 ><7`$2Or  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 K9Fnb6J$u  
allowance for repairs and outgoings 修葺及支出方面的免税额 8dB~09Z7  
allowance to debtor 给债务人的津贴 za/#R_%p  
alteration of capital 资本更改 >Tx;<G  
alternate trustee 候补受托人 =^M t#h."  
amalgamation 合并 X*q C:]e  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 <\mc|p"  
ambit of charges 征税范围；收费范围 ?d)|vX3Uf  
amended valuation 经修订的估值 9Q1GV>j>B  
American Commodities Exchange 美国商品交易所 %l
mRe(M  
American Express Bank Limited 美国运通银行 Oei2,3l,?  
American Stock Exchange 美国证券交易所 N^N?! I  
amortization 摊销 @>j \~<%  
amount due from banks 存放银行同业的款项 *xC '  
amount due from banks abroad 存放海外银行同业的款项 4BtdN-T}b  
amount due from holding companies 控股公司欠款 o>tT!8rH  
amount due from local banks 存放本港银行同业的款项 dfcG'+RU}  
amount due to banks 银行同业的存款 :wAB"TCt0  
amount due to banks abroad 海外银行同业的存款 qm8
RRDG  
amount due to holding companies 控股公司存款 ~.PYS!" +  
amount due to local banks 本港银行同业的存款 Q1[s{,  
amount due to outport banks 外埠银行同业的存款 [{*#cr f  
amount for note issue 发行纸币的款额 !m2k0|9  
amount of bond 担保契据的款额 R<Tzt'z  
amount of consideration 代价款额 ]f~YeOB@  
amount of contribution 供款数额 N 8vl< Mq  
amount of indebtedness 负债款额 ,oe{@z{*@  
amount of principal of the loan 贷款本金额 o7 seGw<$X  
amount of rates chargeable 应征差饷数额 lhTbgM  
amount of share capital 股本额 1hG O*cq!  
amount of sums assured 承保款额 W'$~mK\  
amount of variation 变动幅度 uNg.y$>CX  
amount of vote 拨款数额 !W7ekPnK  
amount payable 应付款额 2[hl^f^%,  
amount receivable 应收款额 | L&V-f&K  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 I:"`|eHxv  
analysis 分析 7
'/&mX>  
ancillary risk 附属风险 iH=@``Z  
annual account 周年帐目；周年帐目报表；年度决算；年结 U?{j  
annual accounting date 年结日期 !Ua#smZ  
annual allowance 每年免税额；年积金；年度津贴；年津 _C\b,D}p  
annual balance 年度余额 }tPl?P'`  
annual disposable income 每年可动用收入 quYZD6IH  
annual estimates 周年预算 Y."[k&P-  
annual fee 年费 8=9sIK2  
annual general meeting 周年大会 1P_bG47  
annual growth rate 年增率；每年增长率 |93%,  
annual long-term supplement 长期个案每年补助金 TW0^wSm  
annual pensionable emolument 可供计算退休金的年薪 1<"kN^  
annual report 年报 (~oPr+d  
Annual Report on the Consumer Price Index 《消费物价指数年报》 -(G2@NG  
annual return 周年报表；周年申报表；每年报税表格 ! N p  
Annual Return Rules 《周年报表规则》 \m!."~%  
annual review of consumer prices 每年消费物价回顾 bJD"&h5  
annual roll-forward basis 逐年延展方式 th)jEK;Z  
annual salary 年薪 W| p?KJk)  
annual statement 年度报表；年度决算表 RYNzTA  
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 G#Ow>NJ  
annuitant 年金受益人 L8J/GVmj  
annuity 年金 E=d[pI,e  
annuity contract 年金合约 w[ngkLEA  
annuity on human life 人寿年金 _p.{|7  
antecedent debt 先前的债项 s@|?N+z  
ante-dated cheque 倒填日期支票 M ~IiJ9{  
anticipated expenditure 预期开支 `ijX9c  
anticipated net profit 预期纯利 0^4*[?l9q  
anticipated revenue 预期收入 iC]} M  
anti-inflation measure 反通货膨胀措施 Su7?-vY  
anti-inflationary stance 反通货膨胀立场 PhS"tOGtX  
apparent deficit 表面赤字 L%"Mp(gZ  
apparent financial solvency 表面偿债能力 q.7CPm+  
apparent partner 表面合伙人 GFidriC  
application for personal assessment 个人入息课税申请书 N_0O""d  
application of fund 资金应用  2~)]E#9  
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 Y>+D\|%
Q  
appointed actuary 委任精算师 [ % jg;m  
appointed auditor 委任核数师；委任审计师 ;ORy&H aKl  
appointed trustee 委任的受托人 2,\u Y}4  
appointer 委任人 a lR}|ez  
apportioned pro rata 按比例分摊 S;g~xo  
apportionment 分配；分摊 QWkw$mcf  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 v\c3=DbO  
apportionment formula 分摊方程式 A@] n"  
apportionment of estate duty 遗产税的分摊 ol\IT9Zb~  
appraisal 估价；评估 .H&;pOf  
appreciable growth 可观增长 BhjXNf9[  
appreciable impact 显着影响 Ou%>Dd5|?  
appreciable increase 可观增长 N%a[Y  
appreciation 增值；升值 LHz{*`22q  
appreciation against other currencies 相对其他货币升值 \WT
g 0b[  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 Z%Gvf~u  
appreciation tax 增值税 {e^llfj$#  
appropriation 拨款；拨用；拨付 _W+TZa@_  
appropriation account 拨款帐目  P/Zo  
Appropriation Bill 拨款法案 MouYZI)  
appropriation-in-aid system 补助拨款办法  ,Y!)V  
approved assets 核准资产 '54@-}D  
approved basket stock 认可一篮子证券 Du/s  
approved budget 核准预算 7\xa_nrI  
approved charitable donation 认可慈善捐款 ziOmmL(r  
approved charitable institution 认可慈善机构 2g$Wv :E3  
approved currency 核准货币；认可货币 NXx}KF c  
approved estimates 核准预算 r0sd_@Oj  
approved estimates of expenditure 核准开支预算 -4]6tt'G  
approved overseas insurer 核准海外保险人 Uu(W62  
approved overseas trust company 核准海外信托公司 F8/@/
B  
approved pooled investment fund 核准汇集投资基金 ~-6;h.x=  
approved provident fund scheme 认可公积金计划 ^:]
,JN k  
approved provision 核准拨款 it,%T)2H  
approved redeemable share 核准可赎回股份 (F)zj<{f  
approved regional stock 认可地区性证券 m^7p
bJ\|  
approved retirement scheme 认可退休金计划 LP~$7a  
approved subordinated loan 核准附属贷款 Cur)|  
arbitrage 套戥；套汇；套利 +[F8>9o&  
arbitrageur 套戥者；套汇者 ,rd+ dN  
arbitrary amount 临时款项 Nl+2m4  
arrangement 措施；安排；协定 8
+gn Wy  
arrears 欠款 h^ s}8y  
arrears of pay 欠付薪酬 EW`3h9v~  
arrears of revenue 逾期未收税款；逾期未收的帐项 ;i]c my  
articles of association 组织章程；组织细则；组织章程细则 |'.SOm9)*  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 s)V
^_@Z9  
ascertainment of profit 确定利润 1a<,/N}}t  
"Asia Clear" “亚洲结算系统”