[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 uG^RU\(  
allotment notice 股份配售通知；配股通知 2'-!9!C  
allotment of shares 股份分配 5<77o|  
allowable 可获宽免；免税的 JBMJR  
allowable business loss 可扣除的营业亏损 }{SpV  
allowable expenses 可扣税的支出 2JR$    
allowance 免税额；津贴；备抵；准备金 LSlY Yyt  
allowance for debts 债项的免税额 ;56mkP  
allowance for depreciation by wear and tear 耗损折旧免税额 mhi^zHpa  
allowance for funeral expenses 殡殓费的免税额 XNaiMpp'  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 s;Sv@=\  
allowance for repairs and outgoings 修葺及支出方面的免税额 GS qt:<Qs  
allowance to debtor 给债务人的津贴 g&?RQ  
alteration of capital 资本更改 p->b Vt  
alternate trustee 候补受托人 g+pj1ycw/  
amalgamation 合并 slH3c:j\  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 \sc's7  
ambit of charges 征税范围；收费范围 =;m
;r!,K  
amended valuation 经修订的估值 LEJn 1  
American Commodities Exchange 美国商品交易所 +2 x|j>  
American Express Bank Limited 美国运通银行 \wb
0%> 0  
American Stock Exchange 美国证券交易所 3cB=9Y{<  
amortization 摊销 j= vlsW  
amount due from banks 存放银行同业的款项 kNC]q,ljt5  
amount due from banks abroad 存放海外银行同业的款项 F- l!i/  
amount due from holding companies 控股公司欠款 gbr-C  
amount due from local banks 存放本港银行同业的款项 VI(2/**  
amount due to banks 银行同业的存款 SUaXm#9  
amount due to banks abroad 海外银行同业的存款 |S.;']t+  
amount due to holding companies 控股公司存款 BW{&A&j  
amount due to local banks 本港银行同业的存款 SadffAvSA{  
amount due to outport banks 外埠银行同业的存款 Z_WJgH2c  
amount for note issue 发行纸币的款额 W_FN*Er  
amount of bond 担保契据的款额 ?5Q_G1H&  
amount of consideration 代价款额 vE$n0bL2  
amount of contribution 供款数额 $guaUe[x  
amount of indebtedness 负债款额 a[hQ<@1O  
amount of principal of the loan 贷款本金额 u0i;vO)MNt  
amount of rates chargeable 应征差饷数额 0~=>:^H'`q  
amount of share capital 股本额 ~0T ,_N  
amount of sums assured 承保款额 )2g-{cYv  
amount of variation 变动幅度 4VI'd|Ed  
amount of vote 拨款数额  .H7xG'$  
amount payable 应付款额 9`|~-b  
amount receivable 应收款额 q7aH=dhw  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 0oNy  
analysis 分析 7&Qf))L  
ancillary risk 附属风险 #4wia%}u  
annual account 周年帐目；周年帐目报表；年度决算；年结 ^hyp}WN  
annual accounting date 年结日期 CMviR<.  
annual allowance 每年免税额；年积金；年度津贴；年津 ?D9>N'yH8  
annual balance 年度余额 ;pVnBi  
annual disposable income 每年可动用收入 Tp&7C
Nl|  
annual estimates 周年预算 %=<Kb\  
annual fee 年费 "iPX>{'En  
annual general meeting 周年大会 nv}z%.rRUj  
annual growth rate 年增率；每年增长率 NKRI|'Y,  
annual long-term supplement 长期个案每年补助金 7Ug^aA  
annual pensionable emolument 可供计算退休金的年薪 M0Vs9K=  
annual report 年报 rw%1>]os  
Annual Report on the Consumer Price Index 《消费物价指数年报》 %P HYJc  
annual return 周年报表；周年申报表；每年报税表格
i_ z4;%#?  
Annual Return Rules 《周年报表规则》 -;W`0k^  
annual review of consumer prices 每年消费物价回顾 vi
~NfD@s  
annual roll-forward basis 逐年延展方式 ! ~3zp L  
annual salary 年薪 RDsBO4RG  
annual statement 年度报表；年度决算表 C~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 )Nkf'&  
annuitant 年金受益人 bO6LBSZx]  
annuity 年金 CoTe$C7  
annuity contract 年金合约 O0=}: HM  
annuity on human life 人寿年金 iVAAGZ>am  
antecedent debt 先前的债项 ty-erdsP  
ante-dated cheque 倒填日期支票 I6.}r2?;A  
anticipated expenditure 预期开支 y*7<tj.`b0  
anticipated net profit 预期纯利 /;9iDjG  
anticipated revenue 预期收入 u3])_oj=  
anti-inflation measure 反通货膨胀措施 "|6763.{4
 
anti-inflationary stance 反通货膨胀立场 "e@?^J)  
apparent deficit 表面赤字 2x<4&^  
apparent financial solvency 表面偿债能力 o8!uvl}:9  
apparent partner 表面合伙人 :~4M9  
application for personal assessment 个人入息课税申请书 LY1dEZ-)A  
application of fund 资金应用 CI+@GXY  
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 ]mdO3P  
appointed actuary 委任精算师 Jx3fS2  
appointed auditor 委任核数师；委任审计师 ql2O%B.6?  
appointed trustee 委任的受托人 Z;[f,Oj  
appointer 委任人 `Yw:<w\4C  
apportioned pro rata 按比例分摊 $4u8"ne)  
apportionment 分配；分摊 m$WN"kV`,9  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 NhF<2[mt  
apportionment formula 分摊方程式 Io\tZXB  
apportionment of estate duty 遗产税的分摊 *e%(J$t  
appraisal 估价；评估 /& wA$h  
appreciable growth 可观增长 hjx=?  
appreciable impact 显着影响 N)Qz:o0W  
appreciable increase 可观增长 mz?1J4rt  
appreciation 增值；升值 P?$Iht.^
 
appreciation against other currencies 相对其他货币升值 (c|Ry[$|  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ]JvZ{fA%*  
appreciation tax 增值税 wLOS,=  
appropriation 拨款；拨用；拨付 IZ3e:  
appropriation account 拨款帐目 xXfFi5Eom  
Appropriation Bill 拨款法案 *wu|(t_ A  
appropriation-in-aid system 补助拨款办法 Eq6. s)10  
approved assets 核准资产 7?a!x$-U(  
approved basket stock 认可一篮子证券 M.0N`NmS  
approved budget 核准预算 X].Igb)2  
approved charitable donation 认可慈善捐款 At)\$GJ  
approved charitable institution 认可慈善机构 rO7[{<97m  
approved currency 核准货币；认可货币 ,;~@t:!c  
approved estimates 核准预算 ^;mnP=`l[  
approved estimates of expenditure 核准开支预算 ]B=2r^fn  
approved overseas insurer 核准海外保险人 E=L1q)  
approved overseas trust company 核准海外信托公司 U~s-'-C/  
approved pooled investment fund 核准汇集投资基金 {bMOT*X=A  
approved provident fund scheme 认可公积金计划 sQgJ`+Y8_  
approved provision 核准拨款 Mv7=ZAm  
approved redeemable share 核准可赎回股份 &7Lg)PG  
approved regional stock 认可地区性证券 dA=T+u  
approved retirement scheme 认可退休金计划 ?i5=sK\  
approved subordinated loan 核准附属贷款 "
HrZv+{  
arbitrage 套戥；套汇；套利 K }TSwY  
arbitrageur 套戥者；套汇者 {LoNp0i1a  
arbitrary amount 临时款项 '/ *;g#W=  
arrangement 措施；安排；协定 ,<O|Iis  
arrears 欠款 `PI?RU[g*  
arrears of pay 欠付薪酬 DhzmC  
arrears of revenue 逾期未收税款；逾期未收的帐项 <g'0q*qE  
articles of association 组织章程；组织细则；组织章程细则 @D7/u88|  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 I.hy"y2&  
ascertainment of profit 确定利润 se`^g ,]P  
"Asia Clear" “亚洲结算系统”