[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 6<
]lW  
allotment notice 股份配售通知；配股通知 Z r8*et  
allotment of shares 股份分配 f 2.HF@  
allowable 可获宽免；免税的 uD'6mk*  
allowable business loss 可扣除的营业亏损 M7T5 ~/4  
allowable expenses 可扣税的支出 j^'go&p  
allowance 免税额；津贴；备抵；准备金 pkzaNY/q  
allowance for debts 债项的免税额 x4 yR8n(  
allowance for depreciation by wear and tear 耗损折旧免税额 r" y.KD^  
allowance for funeral expenses 殡殓费的免税额 L#J1b!D&<6  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 t!Xw
W$@  
allowance for repairs and outgoings 修葺及支出方面的免税额 KHme&yMq  
allowance to debtor 给债务人的津贴 *VcJ= b 2Y  
alteration of capital 资本更改 2 nCA<&  
alternate trustee 候补受托人 6t$8M[0-U  
amalgamation 合并 3$ pX  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 &pRREu:[4L  
ambit of charges 征税范围；收费范围 gJXaPJA{  
amended valuation 经修订的估值 +rd+0 `}C  
American Commodities Exchange 美国商品交易所 #] QZ  
American Express Bank Limited 美国运通银行 fex@,I&  
American Stock Exchange 美国证券交易所 YWLj?+  
amortization 摊销 @5FQX  
amount due from banks 存放银行同业的款项 A&VG~r$  
amount due from banks abroad 存放海外银行同业的款项 $mILoy B,  
amount due from holding companies 控股公司欠款 QV!up^Zso  
amount due from local banks 存放本港银行同业的款项 ,F|f. 7;  
amount due to banks 银行同业的存款 (HVGlw'`  
amount due to banks abroad 海外银行同业的存款 GJr G~T  
amount due to holding companies 控股公司存款 0S"MC9b eg  
amount due to local banks 本港银行同业的存款 U/U
);frH  
amount due to outport banks 外埠银行同业的存款 pP_LR ks}  
amount for note issue 发行纸币的款额 uFE)17E  
amount of bond 担保契据的款额 se)TzI^]b@  
amount of consideration 代价款额 UN
Yqft4  
amount of contribution 供款数额 CTb%(<r  
amount of indebtedness 负债款额 5O%{{J  
amount of principal of the loan 贷款本金额 aUp g u"
 
amount of rates chargeable 应征差饷数额 lN@o2QX  
amount of share capital 股本额 r p$'L7lrX  
amount of sums assured 承保款额 kmW4:EA%  
amount of variation 变动幅度 7 I}uZ/N  
amount of vote 拨款数额
c)J%`i$  
amount payable 应付款额 ,bi^P>X  
amount receivable 应收款额 R_C)  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 1?}T=)3+$  
analysis 分析 V!
Uc(  
ancillary risk 附属风险 M]^5s;y  
annual account 周年帐目；周年帐目报表；年度决算；年结 V0@=^Bls  
annual accounting date 年结日期 7#Ft|5$~q  
annual allowance 每年免税额；年积金；年度津贴；年津 &d!GImcxQ  
annual balance 年度余额 *@5@,=d  
annual disposable income 每年可动用收入 =bOW~0Z1  
annual estimates 周年预算 dd;~K&_Q/i  
annual fee 年费 <E~'.p,  
annual general meeting 周年大会 :;}P*T*PU  
annual growth rate 年增率；每年增长率 %J(:ADu]  
annual long-term supplement 长期个案每年补助金 th_oJcS  
annual pensionable emolument 可供计算退休金的年薪 **%37  
annual report 年报 }vuO$ j  
Annual Report on the Consumer Price Index 《消费物价指数年报》 0J9x9j`&j  
annual return 周年报表；周年申报表；每年报税表格 P:c w|Q  
Annual Return Rules 《周年报表规则》 Ml_^ `vn  
annual review of consumer prices 每年消费物价回顾 ?s01@f#  
annual roll-forward basis 逐年延展方式 b6bHTH0  
annual salary 年薪 ,+k\p5P  
annual statement 年度报表；年度决算表 0mE 0 j  
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 [n@] r2g)3  
annuitant 年金受益人 01]f2.5  
annuity 年金 K-v#.e4  
annuity contract 年金合约 q V=!ORuj  
annuity on human life 人寿年金 oJ^P(]dw  
antecedent debt 先前的债项 }2jn[${ pr  
ante-dated cheque 倒填日期支票 .v K-LHs  
anticipated expenditure 预期开支 XFl6M~ c  
anticipated net profit 预期纯利 N~Jda o  
anticipated revenue 预期收入 ="+#W6bZT  
anti-inflation measure 反通货膨胀措施 5m@V#2^P  
anti-inflationary stance 反通货膨胀立场 aE8VZ8tvq  
apparent deficit 表面赤字 y29m/i:  
apparent financial solvency 表面偿债能力 `Di{}/2  
apparent partner 表面合伙人 }jXfb@`K  
application for personal assessment 个人入息课税申请书 2y4bwi  
application of fund 资金应用 sJZiI}Xc  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 6nn*]|7  
appointed actuary 委任精算师 /~1+i'7V.,  
appointed auditor 委任核数师；委任审计师 5BIY<B+i  
appointed trustee 委任的受托人 1MFbQs^  
appointer 委任人 -).C  
apportioned pro rata 按比例分摊 Wtnfa{gP%  
apportionment 分配；分摊 \bXa&Lq  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 Yy8g(bU  
apportionment formula 分摊方程式 Z,gk|M3.  
apportionment of estate duty 遗产税的分摊 -"x$ZnHU  
appraisal 估价；评估 _ q"Gix  
appreciable growth 可观增长 F,kZU$  
appreciable impact 显着影响 F59 TZI  
appreciable increase 可观增长 KNl$3
n X  
appreciation 增值；升值 0GLM(JmK  
appreciation against other currencies 相对其他货币升值 ".%k6W<n  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 WJi]t93  
appreciation tax 增值税 =pNY eR_[  
appropriation 拨款；拨用；拨付 Uo49*Mr  
appropriation account 拨款帐目 ctQ/wrkU  
Appropriation Bill 拨款法案 '/p4O2b,  
appropriation-in-aid system 补助拨款办法 tbr=aY$jY  
approved assets 核准资产 e-;}3
66}  
approved basket stock 认可一篮子证券 G@0& 8  
approved budget 核准预算 (Ldi|jL  
approved charitable donation 认可慈善捐款 bA 2pbjg=  
approved charitable institution 认可慈善机构 ?dTD\)%A  
approved currency 核准货币；认可货币 (
7Qo
 
approved estimates 核准预算 %T[]zJ(  
approved estimates of expenditure 核准开支预算 x`s>*^  
approved overseas insurer 核准海外保险人 }V>T
M{  
approved overseas trust company 核准海外信托公司 /Oono6j  
approved pooled investment fund 核准汇集投资基金 *8q.YuZ  
approved provident fund scheme 认可公积金计划 )7@0[>  
approved provision 核准拨款 tPvpJX6kP  
approved redeemable share 核准可赎回股份 e20-h3h+  
approved regional stock 认可地区性证券 KvSG;  
approved retirement scheme 认可退休金计划 HW|IILFB
 
approved subordinated loan 核准附属贷款 K3C<{#r  
arbitrage 套戥；套汇；套利 ]9-\~Mwh  
arbitrageur 套戥者；套汇者 bt *k.=p  
arbitrary amount 临时款项 d9ihhqq3}  
arrangement 措施；安排；协定 fA-7VdR`R  
arrears 欠款 zs;JJk^  
arrears of pay 欠付薪酬 PF2nLb2-  
arrears of revenue 逾期未收税款；逾期未收的帐项 *hrd5na  
articles of association 组织章程；组织细则；组织章程细则 s2?&!  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
@HW*09TG  
ascertainment of profit 确定利润 =a!=2VN9y  
"Asia Clear" “亚洲结算系统”