[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 ",Q\A
I  
allotment notice 股份配售通知；配股通知 |":^3  
allotment of shares 股份分配 -
pqShDar|  
allowable 可获宽免；免税的 >-)i_C2  
allowable business loss 可扣除的营业亏损 >b{%j8uM  
allowable expenses 可扣税的支出 uu#ALB Jm  
allowance 免税额；津贴；备抵；准备金 {_(;&\
5  
allowance for debts 债项的免税额 ?`FI!3j  
allowance for depreciation by wear and tear 耗损折旧免税额 |dX#4Mq^,  
allowance for funeral expenses 殡殓费的免税额 aK1|b=gVj  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 !(SaE'  
allowance for repairs and outgoings 修葺及支出方面的免税额 9^ mrsj  
allowance to debtor 给债务人的津贴 A|y&\~<A  
alteration of capital 资本更改 >DbG$V<v'  
alternate trustee 候补受托人 EWqKd/    
amalgamation 合并 gvy%`SSW  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 [xI@)5Xk  
ambit of charges 征税范围；收费范围 sBRw#xyS  
amended valuation 经修订的估值 2@e<II2ha8  
American Commodities Exchange 美国商品交易所 <7TpC@"/g  
American Express Bank Limited 美国运通银行 5,?9#n\E,  
American Stock Exchange 美国证券交易所 xTAC&OCk^[  
amortization 摊销 U4LOe}Ny  
amount due from banks 存放银行同业的款项 G e~&Ble  
amount due from banks abroad 存放海外银行同业的款项 fep#Kb%"e  
amount due from holding companies 控股公司欠款 vaK$j!%FE  
amount due from local banks 存放本港银行同业的款项 +(|T\%$DT  
amount due to banks 银行同业的存款 M}%0=VCY7  
amount due to banks abroad 海外银行同业的存款 }GGFJ"  
amount due to holding companies 控股公司存款 O 6A:0yM4  
amount due to local banks 本港银行同业的存款 ?J<4IvL/  
amount due to outport banks 外埠银行同业的存款 \W1?Qc1]  
amount for note issue 发行纸币的款额 UTs0=:+,t  
amount of bond 担保契据的款额 ]Ff&zBJ  
amount of consideration 代价款额 {SROg;vA  
amount of contribution 供款数额 _/MKU!\l  
amount of indebtedness 负债款额 #;^.&2Lt  
amount of principal of the loan 贷款本金额 O'idS`  
amount of rates chargeable 应征差饷数额 VK?,8Y  
amount of share capital 股本额 z),l&7  
amount of sums assured 承保款额 T+2?u.{I  
amount of variation 变动幅度 gCwg ;c-  
amount of vote 拨款数额 p=7kFv  
amount payable 应付款额  "&C'K  
amount receivable 应收款额 {kZhje^$vi  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 >_&+gn${  
analysis 分析 y4shW|>5_  
ancillary risk 附属风险 c]xpp;%]  
annual account 周年帐目；周年帐目报表；年度决算；年结 U<#i\4W  
annual accounting date 年结日期 g7d)YUc  
annual allowance 每年免税额；年积金；年度津贴；年津 zo ]7#  
annual balance 年度余额 ]Fjz+CGg  
annual disposable income 每年可动用收入 k87B+0QEL  
annual estimates 周年预算 fNB*o={r|  
annual fee 年费 yl3iU:+V  
annual general meeting 周年大会 //6m2a  
annual growth rate 年增率；每年增长率 ;J?!D x  
annual long-term supplement 长期个案每年补助金 cQ+V4cW Z  
annual pensionable emolument 可供计算退休金的年薪 L{5zA5#m  
annual report 年报 ^M?uv
{354  
Annual Report on the Consumer Price Index 《消费物价指数年报》 *M KVm)Iv  
annual return 周年报表；周年申报表；每年报税表格 .GS|H d  
Annual Return Rules 《周年报表规则》 ulVHsWg  
annual review of consumer prices 每年消费物价回顾 q:nYUW o  
annual roll-forward basis 逐年延展方式 p]pFZ";70  
annual salary 年薪 <pPI:D@G  
annual statement 年度报表；年度决算表 i
km4Y`c  
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 !})+WSs'"s  
annuitant 年金受益人 m'429E]\S  
annuity 年金 }b,a*4pN  
annuity contract 年金合约 ]CHMkuP[k  
annuity on human life 人寿年金 N 4,w  
antecedent debt 先前的债项 J.O;c5wL  
ante-dated cheque 倒填日期支票 h! )(R<  
anticipated expenditure 预期开支 kv5D =0r  
anticipated net profit 预期纯利 7 H<_ wW  
anticipated revenue 预期收入 Is88+,O  
anti-inflation measure 反通货膨胀措施 Z/ThYbk  
anti-inflationary stance 反通货膨胀立场 2Jj`7VH>  
apparent deficit 表面赤字 Gzm[4|nO^  
apparent financial solvency 表面偿债能力 `D GO~RMp9  
apparent partner 表面合伙人 ^{Mx?]z  
application for personal assessment 个人入息课税申请书 VSP[G ,J.  
application of fund 资金应用 uswz@ [pa  
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 iOD9lR`s  
appointed actuary 委任精算师 R?]>8o,  
appointed auditor 委任核数师；委任审计师 :!aFfb["  
appointed trustee 委任的受托人 (1TYJ. Z  
appointer 委任人 A 7TP1  
apportioned pro rata 按比例分摊 dn`#N^Od  
apportionment 分配；分摊 A)VOv`U@2  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 5Pv>`E2^  
apportionment formula 分摊方程式 dn5T7a~   
apportionment of estate duty 遗产税的分摊 W;0_@!?mr}  
appraisal 估价；评估 Q2k\8i  
appreciable growth 可观增长 XvdK;  
appreciable impact 显着影响 P3N f<  
appreciable increase 可观增长 1zl@$ Nt  
appreciation 增值；升值 ~%GUc ~  
appreciation against other currencies 相对其他货币升值 ?DpM R/  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 E%$FX'8&  
appreciation tax 增值税 VoP(!.Ua>7  
appropriation 拨款；拨用；拨付 B|!YGfL  
appropriation account 拨款帐目 ,',fO?Qv'  
Appropriation Bill 拨款法案 ql_aDoj  
appropriation-in-aid system 补助拨款办法 0eb`9yM  
approved assets 核准资产 z{AfR2L  
approved basket stock 认可一篮子证券 ;Hm\?n)a  
approved budget 核准预算 wdp4-*  
approved charitable donation 认可慈善捐款 ?{^T&<18t  
approved charitable institution 认可慈善机构 irrQ$N}   
approved currency 核准货币；认可货币 m4kmJaM  
approved estimates 核准预算 _<5> E  
approved estimates of expenditure 核准开支预算 lYq R6^  
approved overseas insurer 核准海外保险人 2M|jWy_  
approved overseas trust company 核准海外信托公司 h{>8W0W*  
approved pooled investment fund 核准汇集投资基金 hQX|wWh  
approved provident fund scheme 认可公积金计划 VpJ
2Qpd=  
approved provision 核准拨款 3 vE;s"/  
approved redeemable share 核准可赎回股份 i;Gl-b\_h  
approved regional stock 认可地区性证券 ,9q5jOnk  
approved retirement scheme 认可退休金计划 m2\ZnC  
approved subordinated loan 核准附属贷款 "$m3xO  
arbitrage 套戥；套汇；套利 bD49$N?>  
arbitrageur 套戥者；套汇者 Y}F+4  
arbitrary amount 临时款项 b/<n:*$   
arrangement 措施；安排；协定 ukhI'alS,  
arrears 欠款
R#Ss_y  
arrears of pay 欠付薪酬 YMm Fpy  
arrears of revenue 逾期未收税款；逾期未收的帐项 |ss_<  
articles of association 组织章程；组织细则；组织章程细则 K _y;<a]  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 a*??!  
ascertainment of profit 确定利润 !o>/gI`  
"Asia Clear" “亚洲结算系统”