[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 fSL'+l3  
allotment notice 股份配售通知；配股通知 {G^f/%  
allotment of shares 股份分配 lMN3;}K  
allowable 可获宽免；免税的 = "N?v-  
allowable business loss 可扣除的营业亏损 LE1#pB3TG  
allowable expenses 可扣税的支出 |5h~&kA  
allowance 免税额；津贴；备抵；准备金 (uk-c~T!u  
allowance for debts 债项的免税额 ow!NH,'Hy  
allowance for depreciation by wear and tear 耗损折旧免税额 JJ=%\j  
allowance for funeral expenses 殡殓费的免税额 .dvOUt I[  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 k9|8@3(h  
allowance for repairs and outgoings 修葺及支出方面的免税额 =,4iMENm!  
allowance to debtor 给债务人的津贴 `
ywI+^b  
alteration of capital 资本更改 "{igrl8  
alternate trustee 候补受托人 $QB~ x{v@n  
amalgamation 合并 W? ^ ?Kx  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 D+u#!t[q  
ambit of charges 征税范围；收费范围 -ghmLMS%t  
amended valuation 经修订的估值 v.~uJ.T  
American Commodities Exchange 美国商品交易所 6k@(7Mw8A  
American Express Bank Limited 美国运通银行 3{j&J-  
American Stock Exchange 美国证券交易所 dQkp &.  
amortization 摊销 N
UvHY:  
amount due from banks 存放银行同业的款项 rCTH 5"  
amount due from banks abroad 存放海外银行同业的款项 Pgp`g.$<  
amount due from holding companies 控股公司欠款 \F }s"#  
amount due from local banks 存放本港银行同业的款项 1m5=N
u  
amount due to banks 银行同业的存款 `1T?\  
amount due to banks abroad 海外银行同业的存款 D')m8:>  
amount due to holding companies 控股公司存款 ?8O %k<?  
amount due to local banks 本港银行同业的存款 (Q/Kp*a  
amount due to outport banks 外埠银行同业的存款  )8rN  
amount for note issue 发行纸币的款额 TcP (?v  
amount of bond 担保契据的款额 `c )//o  
amount of consideration 代价款额
6L)]nE0^  
amount of contribution 供款数额 M'"@l$[QM  
amount of indebtedness 负债款额 9
:\YEs"  
amount of principal of the loan 贷款本金额
*t-Wol  
amount of rates chargeable 应征差饷数额 3r[}'ba\  
amount of share capital 股本额 t;?TXAA  
amount of sums assured 承保款额 "B~ow{3  
amount of variation 变动幅度 d;-/F b{4  
amount of vote 拨款数额 \~O}V~wE  
amount payable 应付款额 I5$@1+B  
amount receivable 应收款额 S=R}#  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 a1 I
"Sh  
analysis 分析 ~}g"Fe  
ancillary risk 附属风险 l1utk8'-  
annual account 周年帐目；周年帐目报表；年度决算；年结 ha%3%O8Z  
annual accounting date 年结日期 vj?6,Ae  
annual allowance 每年免税额；年积金；年度津贴；年津 Y9K$6lz  
annual balance 年度余额 u0M? l  
annual disposable income 每年可动用收入 
mg)ZoC  
annual estimates 周年预算 Xaca=tsO  
annual fee 年费 wy1xZQ<5  
annual general meeting 周年大会 f'2Ufd|J|  
annual growth rate 年增率；每年增长率 <A_LZi  
annual long-term supplement 长期个案每年补助金 mqx#N %  
annual pensionable emolument 可供计算退休金的年薪 5dPPm%U{  
annual report 年报 &QoV(%:]  
Annual Report on the Consumer Price Index 《消费物价指数年报》 %~`y82r6  
annual return 周年报表；周年申报表；每年报税表格 7a4b,-93  
Annual Return Rules 《周年报表规则》 E[Rd=/P6  
annual review of consumer prices 每年消费物价回顾 VEuT!^0Z  
annual roll-forward basis 逐年延展方式 ZMI!Sl  
annual salary 年薪 S5W* ,?  
annual statement 年度报表；年度决算表 )<vU F]e~  
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 [ ; $(;  
annuitant 年金受益人 ')8 c  
annuity 年金 +-VkRr#  
annuity contract 年金合约 m-M.F9R  
annuity on human life 人寿年金 h5x_Vjj  
antecedent debt 先前的债项 JS&=V67[  
ante-dated cheque 倒填日期支票 '}Tf9L%  
anticipated expenditure 预期开支 Q|O! cEW/  
anticipated net profit 预期纯利 QNk\y@yKw  
anticipated revenue 预期收入 p7\}X.L  
anti-inflation measure 反通货膨胀措施 3miEF0x[  
anti-inflationary stance 反通货膨胀立场 %s^2m"ca}=  
apparent deficit 表面赤字 f*{~N!g  
apparent financial solvency 表面偿债能力 RbY=OOQ  
apparent partner 表面合伙人 3%g\)Cs  
application for personal assessment 个人入息课税申请书 
ex-0@  
application of fund 资金应用 Td7=La0
 
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 i"#36CVT~  
appointed actuary 委任精算师 ;Tn$c70  
appointed auditor 委任核数师；委任审计师 I1IuvH6  
appointed trustee 委任的受托人 %9}5~VM"q  
appointer 委任人 ,<pk&54.@'  
apportioned pro rata 按比例分摊 dK5|tWJX  
apportionment 分配；分摊 O,&nCxB]  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 Q*W`mFul  
apportionment formula 分摊方程式
 Stzv  
apportionment of estate duty 遗产税的分摊 zNu>25/)(  
appraisal 估价；评估 ?l6NQ;z  
appreciable growth 可观增长 N,iYUM?  
appreciable impact 显着影响 <3[,bTIk  
appreciable increase 可观增长 ot"3 3I  
appreciation 增值；升值 aSKLSl't`  
appreciation against other currencies 相对其他货币升值 K>"]*#aBv  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 yJ\K\\]  
appreciation tax 增值税 IfK%i/J  
appropriation 拨款；拨用；拨付 PD-<D~7  
appropriation account 拨款帐目 {z4v_[-2CF  
Appropriation Bill 拨款法案 hzT,0<nw  
appropriation-in-aid system 补助拨款办法 <"93  
approved assets 核准资产 
^""Ss  
approved basket stock 认可一篮子证券 Gk!06  
approved budget 核准预算 G(g.~|=EZ  
approved charitable donation 认可慈善捐款 8"fZ>XQ  
approved charitable institution 认可慈善机构 XM9}ax  
approved currency 核准货币；认可货币 YA";&
|V  
approved estimates 核准预算 8f\sG:$  
approved estimates of expenditure 核准开支预算 cv .R`)l  
approved overseas insurer 核准海外保险人 ^#-i%V%  
approved overseas trust company 核准海外信托公司 )L)jv
Cw,e  
approved pooled investment fund 核准汇集投资基金 i'[o,dbE  
approved provident fund scheme 认可公积金计划 k>2tC<  
approved provision 核准拨款 e^N6h3WF  
approved redeemable share 核准可赎回股份 +"u6+[E  
approved regional stock 认可地区性证券 ?)8OC(B8q  
approved retirement scheme 认可退休金计划 l*v6U'J  
approved subordinated loan 核准附属贷款 4iXB `@k  
arbitrage 套戥；套汇；套利 o=&tT,z  
arbitrageur 套戥者；套汇者 _iJ8*v8A  
arbitrary amount 临时款项 &jg..R  
arrangement 措施；安排；协定 $.7Ov|  
arrears 欠款 $CgJ+ua\8  
arrears of pay 欠付薪酬 %ut^ O  
arrears of revenue 逾期未收税款；逾期未收的帐项 dx/NY1  
articles of association 组织章程；组织细则；组织章程细则 *dTI4k  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 4axc05  
ascertainment of profit 确定利润 >=
T\=y  
"Asia Clear" “亚洲结算系统”