[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 JGP<'6"L$  
allotment notice 股份配售通知；配股通知 EhEUkZE3)  
allotment of shares 股份分配 0]x
gE  
allowable 可获宽免；免税的 {-(}p+;z  
allowable business loss 可扣除的营业亏损 /~w!7n<7  
allowable expenses 可扣税的支出 8>Y  
allowance 免税额；津贴；备抵；准备金 vqq7IV)|  
allowance for debts 债项的免税额 0mJvoz\j8  
allowance for depreciation by wear and tear 耗损折旧免税额 EXlmIY4  
allowance for funeral expenses 殡殓费的免税额 4!'1o`8vs  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 5XSr K  
allowance for repairs and outgoings 修葺及支出方面的免税额 JArSJ:
}  
allowance to debtor 给债务人的津贴 (!-gX"<b  
alteration of capital 资本更改 :r?gD2q  
alternate trustee 候补受托人 "62vwWrwO  
amalgamation 合并 e rz9CX  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 tx$kD2  
ambit of charges 征税范围；收费范围 X^!n'$^u  
amended valuation 经修订的估值 o,| LO$~  
American Commodities Exchange 美国商品交易所 {K\l3_=5qb  
American Express Bank Limited 美国运通银行 C- Aiv@@<=  
American Stock Exchange 美国证券交易所 Xb0$BAP  
amortization 摊销 [>5<&[A  
amount due from banks 存放银行同业的款项 !.(Kpcrg  
amount due from banks abroad 存放海外银行同业的款项 \)\uAI-  
amount due from holding companies 控股公司欠款 h28")c.pH=  
amount due from local banks 存放本港银行同业的款项  U 6( (  
amount due to banks 银行同业的存款 .Dn.| A  
amount due to banks abroad 海外银行同业的存款 :n'$Txf  
amount due to holding companies 控股公司存款 V$y6=Q<c  
amount due to local banks 本港银行同业的存款 'H"wu /#  
amount due to outport banks 外埠银行同业的存款 en"]u,!  
amount for note issue 发行纸币的款额 ~r<@ `[-L  
amount of bond 担保契据的款额 l)V!0eW  
amount of consideration 代价款额 l@ +lUx8  
amount of contribution 供款数额 K?;_T$^K  
amount of indebtedness 负债款额 Tr}z&efY  
amount of principal of the loan 贷款本金额 j]-0m4QF  
amount of rates chargeable 应征差饷数额 Lk?%B)z  
amount of share capital 股本额 k q;1Ax0{  
amount of sums assured 承保款额 VrV )qfG  
amount of variation 变动幅度 ~r/"w'dB  
amount of vote 拨款数额 G?:{9. (  
amount payable 应付款额 ]Gk;n/! B  
amount receivable 应收款额 q|
An  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 ~SI`%^L  
analysis 分析 r5

7&F`{  
ancillary risk 附属风险 xvP=i/SO  
annual account 周年帐目；周年帐目报表；年度决算；年结 ~0}gRpMW  
annual accounting date 年结日期 (mO{W   
annual allowance 每年免税额；年积金；年度津贴；年津 c$Vu/dgx  
annual balance 年度余额 {WBe(dc_%  
annual disposable income 每年可动用收入 nz{ ;]U1  
annual estimates 周年预算 /z<7gd~oU  
annual fee 年费 nkI+"$Rz0  
annual general meeting 周年大会 -s?f< f{  
annual growth rate 年增率；每年增长率 8*nv+  
annual long-term supplement 长期个案每年补助金 U_s3)/'  
annual pensionable emolument 可供计算退休金的年薪 
xC3h m  
annual report 年报 ChvSUaCS  
Annual Report on the Consumer Price Index 《消费物价指数年报》 t=,ZR}M1`  
annual return 周年报表；周年申报表；每年报税表格 nWfzwX P>_  
Annual Return Rules 《周年报表规则》 $w,?%i97  
annual review of consumer prices 每年消费物价回顾 V=$pXpro%  
annual roll-forward basis 逐年延展方式 W<f-  
annual salary 年薪 eUBf-xA  
annual statement 年度报表；年度决算表 ~m/nV81  
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 9v\x&h  
annuitant 年金受益人 2TFb!?/RQ  
annuity 年金 |PGF g0li  
annuity contract 年金合约 " ^v/Y  
annuity on human life 人寿年金 7a$K@iWU  
antecedent debt 先前的债项 e"Y
( 7<  
ante-dated cheque 倒填日期支票 <WXGDCj  
anticipated expenditure 预期开支 d=`a-R0  
anticipated net profit 预期纯利 6MCLm.L  
anticipated revenue 预期收入 s$%t*T2J>  
anti-inflation measure 反通货膨胀措施 :n#8/'%1  
anti-inflationary stance 反通货膨胀立场 @
nC][gNv  
apparent deficit 表面赤字 Cz1Q@<)  
apparent financial solvency 表面偿债能力 ^T?zR7r  
apparent partner 表面合伙人 X;e=d+pw  
application for personal assessment 个人入息课税申请书 0+-"9pED>E  
application of fund 资金应用 4*AkUkP:T  
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 0V
RV.Ml  
appointed actuary 委任精算师 :Dt]sE_d  
appointed auditor 委任核数师；委任审计师 \d'>Ky;GD  
appointed trustee 委任的受托人 ,9A1p06  
appointer 委任人 /M,C%.-  
apportioned pro rata 按比例分摊 {l E\y9  
apportionment 分配；分摊 Ow#a|@  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 k.."_4  
apportionment formula 分摊方程式 :d AC:h  
apportionment of estate duty 遗产税的分摊 #EG W76 f  
appraisal 估价；评估 c)*,">$#  
appreciable growth 可观增长 I cJy$+  
appreciable impact 显着影响 G '1K6  
appreciable increase 可观增长 `49:!M$i  
appreciation 增值；升值 VyMFALSe]h  
appreciation against other currencies 相对其他货币升值 p*NKM} ]I  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 J-UqH3({Z,  
appreciation tax 增值税 539fB,  
appropriation 拨款；拨用；拨付 ugu|?z*dI  
appropriation account 拨款帐目 {6I)
6}w!k  
Appropriation Bill 拨款法案 !:]/MpQ ?  
appropriation-in-aid system 补助拨款办法 n 3eLIA{  
approved assets 核准资产 g=gM}`X%  
approved basket stock 认可一篮子证券 gLDO|ADni  
approved budget 核准预算 ym_w09   
approved charitable donation 认可慈善捐款 A!^ d8#~.  
approved charitable institution 认可慈善机构 &Z3u(Eb  
approved currency 核准货币；认可货币 (DIMt-wz  
approved estimates 核准预算 htuYctu`  
approved estimates of expenditure 核准开支预算 gAudL)X  
approved overseas insurer 核准海外保险人 +L\Dh.Ir  
approved overseas trust company 核准海外信托公司 Qi=pP/Y  
approved pooled investment fund 核准汇集投资基金 5i0vli/L  
approved provident fund scheme 认可公积金计划 $etw'c0  
approved provision 核准拨款 EXF|;@-"  
approved redeemable share 核准可赎回股份 Z[ 53cVT^  
approved regional stock 认可地区性证券 ixvF`S9  
approved retirement scheme 认可退休金计划 ,qK'!  
approved subordinated loan 核准附属贷款 p!o?2Lbiw  
arbitrage 套戥；套汇；套利 ,I2x&Ys&.  
arbitrageur 套戥者；套汇者 (rieg F  
arbitrary amount 临时款项 Fa0NHX2:  
arrangement 措施；安排；协定 uFUVcWt  
arrears 欠款 6M#}&Gv  
arrears of pay 欠付薪酬 TpGnSD  
arrears of revenue 逾期未收税款；逾期未收的帐项 Z~3  
articles of association 组织章程；组织细则；组织章程细则 Q,LDn%+;B*  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 gWIb"l  
ascertainment of profit 确定利润 9dO. ,U*`  
"Asia Clear" “亚洲结算系统”