[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 ><qA+/4]_  
allotment notice 股份配售通知；配股通知 @V Sr'?7-  
allotment of shares 股份分配 Ek60[a  
allowable 可获宽免；免税的 <rFh93  
allowable business loss 可扣除的营业亏损 M
vTp%d.  
allowable expenses 可扣税的支出 {mB!mbr  
allowance 免税额；津贴；备抵；准备金 Y(Y#H$w  
allowance for debts 债项的免税额 !8YA1 o  
allowance for depreciation by wear and tear 耗损折旧免税额 &@${@  
allowance for funeral expenses 殡殓费的免税额 &YBZuq2?  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 "|BSGV!8  
allowance for repairs and outgoings 修葺及支出方面的免税额 VONC<wC  
allowance to debtor 给债务人的津贴 J(SGaHm@  
alteration of capital 资本更改 w
lEK"kKU  
alternate trustee 候补受托人 ;u=%Vn"2a  
amalgamation 合并 >2ha6A[  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 iqFC~].)  
ambit of charges 征税范围；收费范围 - LB }=  
amended valuation 经修订的估值 QZ+G2$  
American Commodities Exchange 美国商品交易所 B h&dV%'  
American Express Bank Limited 美国运通银行

Y8h 96  
American Stock Exchange 美国证券交易所
-@XOe&q  
amortization 摊销 0]zMb^wo  
amount due from banks 存放银行同业的款项 6),!sO?  
amount due from banks abroad 存放海外银行同业的款项 %a]Imsm  
amount due from holding companies 控股公司欠款 K'y|_XsBB)  
amount due from local banks 存放本港银行同业的款项 03.\!rZZ  
amount due to banks 银行同业的存款 i7e_ ~K  
amount due to banks abroad 海外银行同业的存款 0es\ j6c  
amount due to holding companies 控股公司存款 %/d1x  
amount due to local banks 本港银行同业的存款 0Bk-)z|V  
amount due to outport banks 外埠银行同业的存款  ijDXh y  
amount for note issue 发行纸币的款额 $&&+2?cx0  
amount of bond 担保契据的款额 7.]H9
 
amount of consideration 代价款额 T:".{h-i  
amount of contribution 供款数额 ff]fN:}V  
amount of indebtedness 负债款额 '.jYu7   
amount of principal of the loan 贷款本金额 xz~Y
%Y|Z  
amount of rates chargeable 应征差饷数额 u'^kpr`
y  
amount of share capital 股本额 F:~@ e(  
amount of sums assured 承保款额 e-%q!F(Bf  
amount of variation 变动幅度 VB`% u=  
amount of vote 拨款数额 csA-<}S5]b  
amount payable 应付款额 x<7?  
amount receivable 应收款额 Cu_-QE  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 FF;Fo}no-  
analysis 分析 _h
6c[*  
ancillary risk 附属风险 .@ZrmO o]]  
annual account 周年帐目；周年帐目报表；年度决算；年结 bz1AmNZ
G  
annual accounting date 年结日期 Qkw?QV-`k  
annual allowance 每年免税额；年积金；年度津贴；年津 IZGRQmi"  
annual balance 年度余额 R\<d&+q@  
annual disposable income 每年可动用收入 fe8hgTP|  
annual estimates 周年预算 >s )L(DHa"  
annual fee 年费 !N!AO(Z  
annual general meeting 周年大会 zFQm3!.  
annual growth rate 年增率；每年增长率 =\mJ5v"hA  
annual long-term supplement 长期个案每年补助金 !, C8  
annual pensionable emolument 可供计算退休金的年薪 lPrAx0m13%  
annual report 年报 9aX!<Z  
Annual Report on the Consumer Price Index 《消费物价指数年报》 h6}rOchj  
annual return 周年报表；周年申报表；每年报税表格 /,~g"y.;,  
Annual Return Rules 《周年报表规则》 o' v!83$L  
annual review of consumer prices 每年消费物价回顾 F%.UpV,  
annual roll-forward basis 逐年延展方式 LIKQQ  
annual salary 年薪 |9p0"#4u  
annual statement 年度报表；年度决算表 Q3Y(K\  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 +~=j3U  
annuitant 年金受益人 % [~0<uO  
annuity 年金 X
oha.6$l5  
annuity contract 年金合约 c|Z6p{)V  
annuity on human life 人寿年金 X\>/'fC$  
antecedent debt 先前的债项 8n:N#4Dh^  
ante-dated cheque 倒填日期支票 wEN[o18{  
anticipated expenditure 预期开支 CNhLp#  
anticipated net profit 预期纯利 KT
7
R0v  
anticipated revenue 预期收入 A~^x*#q{4  
anti-inflation measure 反通货膨胀措施 J#q^CWN3R  
anti-inflationary stance 反通货膨胀立场 2dK:VC4U  
apparent deficit 表面赤字 oKH+Q6S:  
apparent financial solvency 表面偿债能力 yb)qg]2  
apparent partner 表面合伙人 eNO[ikm  
application for personal assessment 个人入息课税申请书 gdg``U;)p  
application of fund 资金应用 mD|Q+~=|e  
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 +zXcTT[V  
appointed actuary 委任精算师 e{3%-  
appointed auditor 委任核数师；委任审计师 BR_fOIDc  
appointed trustee 委任的受托人 - P"  
appointer 委任人 &|#,Bsk"@  
apportioned pro rata 按比例分摊 6{0MprY  
apportionment 分配；分摊 n&DBMU  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 &0H_W xKeB  
apportionment formula 分摊方程式 f0R+Mz8{  
apportionment of estate duty 遗产税的分摊 k8l7.e*  
appraisal 估价；评估 _/u(:  
appreciable growth 可观增长 ZE= Yn~XM  
appreciable impact 显着影响 'Sesh'2 /
 
appreciable increase 可观增长 b|;h$
otC  
appreciation 增值；升值 9MQjSNYzo  
appreciation against other currencies 相对其他货币升值 {B e9$$W,  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 VvT7v]  
appreciation tax 增值税 VDZOJM)(  
appropriation 拨款；拨用；拨付 j,lI\vw<  
appropriation account 拨款帐目 >>"@0tO  
Appropriation Bill 拨款法案 > _G'o  
appropriation-in-aid system 补助拨款办法 0Wc_m;  
approved assets 核准资产 )jt?X}  
approved basket stock 认可一篮子证券 /k(wb4Hv  
approved budget 核准预算 * dk(<g=fM  
approved charitable donation 认可慈善捐款 h%NM%;"H/  
approved charitable institution 认可慈善机构 B|8|f(tsSa  
approved currency 核准货币；认可货币 P,xJVo\  
approved estimates 核准预算 *B84Y.df  
approved estimates of expenditure 核准开支预算 d @ l  
approved overseas insurer 核准海外保险人 ^SW9J^9  
approved overseas trust company 核准海外信托公司 %<'.c9u5  
approved pooled investment fund 核准汇集投资基金 .p?SPR  
approved provident fund scheme 认可公积金计划 k@h0 }%  
approved provision 核准拨款 UX<)hvKj  
approved redeemable share 核准可赎回股份 mdo$d-d&  
approved regional stock 认可地区性证券  rvK%m_r  
approved retirement scheme 认可退休金计划 D;jbZ9  
approved subordinated loan 核准附属贷款 wA)nryXV  
arbitrage 套戥；套汇；套利 @A<~bod  
arbitrageur 套戥者；套汇者 (ss,x CF  
arbitrary amount 临时款项 Bu+?N%CBi  
arrangement 措施；安排；协定 ;*ULrX4[  
arrears 欠款 ^4'!B +}F  
arrears of pay 欠付薪酬 Qw }1mRv  
arrears of revenue 逾期未收税款；逾期未收的帐项 {`T^&bk  
articles of association 组织章程；组织细则；组织章程细则 4S[)5su  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 >"|t*kS  
ascertainment of profit 确定利润 ET 0(/Zz  
"Asia Clear" “亚洲结算系统”