[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 gVc[`(@h  
allotment notice 股份配售通知；配股通知 l#Tm `br  
allotment of shares 股份分配 Us<lWEX;k  
allowable 可获宽免；免税的 uE2Yn`Ha  
allowable business loss 可扣除的营业亏损 K|&y
?w  
allowable expenses 可扣税的支出 {XAKf_Cg  
allowance 免税额；津贴；备抵；准备金 n.)-aRu[  
allowance for debts 债项的免税额 E_z@\z MB  
allowance for depreciation by wear and tear 耗损折旧免税额 h(fh |R<  
allowance for funeral expenses 殡殓费的免税额 ^s-3U  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 (
0S"ZT  
allowance for repairs and outgoings 修葺及支出方面的免税额 2+'&||h  
allowance to debtor 给债务人的津贴 DmYm~hzJ  
alteration of capital 资本更改 7D,+1>5^Ne  
alternate trustee 候补受托人 Kr<O7t0X  
amalgamation 合并 mnePm{  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 fAK  
ambit of charges 征税范围；收费范围 e1#}
/U  
amended valuation 经修订的估值 Kfi A 7W  
American Commodities Exchange 美国商品交易所 aCanDMcBnq  
American Express Bank Limited 美国运通银行
$]vR,E  
American Stock Exchange 美国证券交易所 ^ZsME,  
amortization 摊销 CNwh
H)*  
amount due from banks 存放银行同业的款项 REJ}T:  
amount due from banks abroad 存放海外银行同业的款项 Au {`oxD  
amount due from holding companies 控股公司欠款 &45.*l|mo  
amount due from local banks 存放本港银行同业的款项 Gp14;  
amount due to banks 银行同业的存款 # a3Q<%V  
amount due to banks abroad 海外银行同业的存款  wNPZ[V:  
amount due to holding companies 控股公司存款 P _ SJK  
amount due to local banks 本港银行同业的存款 ,Ubnz  
amount due to outport banks 外埠银行同业的存款 1>Op)T>{c  
amount for note issue 发行纸币的款额 67e1Y@Xu  
amount of bond 担保契据的款额 R'{V&H^Z  
amount of consideration 代价款额
b `2~  
amount of contribution 供款数额 c/s'&gG33z  
amount of indebtedness 负债款额 qAU]}Et/  
amount of principal of the loan 贷款本金额 E?;W@MJi  
amount of rates chargeable 应征差饷数额 6@d( <Z  
amount of share capital 股本额 N\p3*#M  
amount of sums assured 承保款额 O&)Y3O1  
amount of variation 变动幅度 {3;4=R3  
amount of vote 拨款数额  2}`OjVS  
amount payable 应付款额 N9i>81tY  
amount receivable 应收款额 0ul2rZc  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 {\%x{  
analysis 分析 OTRTa{TB  
ancillary risk 附属风险 h_cZ&P|  
annual account 周年帐目；周年帐目报表；年度决算；年结 wC[J=:]tA5  
annual accounting date 年结日期 ?O_;{(F_  
annual allowance 每年免税额；年积金；年度津贴；年津 w<'mV^S  
annual balance 年度余额 F8
pLA@7[  
annual disposable income 每年可动用收入 V'9 k;SF  
annual estimates 周年预算 V7&L+] !  
annual fee 年费 ]!f=b\-Av  
annual general meeting 周年大会 , w_Ew  
annual growth rate 年增率；每年增长率 al5?w{us  
annual long-term supplement 长期个案每年补助金 n>@(gDq
  
annual pensionable emolument 可供计算退休金的年薪 zRz3ot,|  
annual report 年报 old}}>_  
Annual Report on the Consumer Price Index 《消费物价指数年报》 !6kLg1  
annual return 周年报表；周年申报表；每年报税表格 Q{>{ e3z}  
Annual Return Rules 《周年报表规则》 &BQ`4j~.  
annual review of consumer prices 每年消费物价回顾 `'g%z: ~  
annual roll-forward basis 逐年延展方式 rod{77  
annual salary 年薪 (j '[t  
annual statement 年度报表；年度决算表 UE(%R1Py  
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 6VA@;g0$  
annuitant 年金受益人 )37|rB
E  
annuity 年金 KQEnC`Nz  
annuity contract 年金合约 Kj'uTEM  
annuity on human life 人寿年金 !7_Q_h',  
antecedent debt 先前的债项 {AB0 PM;-  
ante-dated cheque 倒填日期支票 !#>{..}}3  
anticipated expenditure 预期开支 IQR?n}ce  
anticipated net profit 预期纯利 N!,@}s  
anticipated revenue 预期收入 s]}P jh8  
anti-inflation measure 反通货膨胀措施 %=GnGgu  
anti-inflationary stance 反通货膨胀立场 E")82I  
apparent deficit 表面赤字 Fd3V5h  
apparent financial solvency 表面偿债能力 2?HLEiI1  
apparent partner 表面合伙人 h'wI/Z_'  
application for personal assessment 个人入息课税申请书 l2$6ojpo  
application of fund 资金应用 D].1X0^hp  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 '(ql7  
appointed actuary 委任精算师 65g\WB+/  
appointed auditor 委任核数师；委任审计师 H1N%uk=kV  
appointed trustee 委任的受托人 r=u>TA$  
appointer 委任人 M[SWMVN{  
apportioned pro rata 按比例分摊 Uc6P@O*,  
apportionment 分配；分摊 TJ+yBMd*%  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 hH%@8'1v  
apportionment formula 分摊方程式 @q|I$'K]x  
apportionment of estate duty 遗产税的分摊 $yG=exh3
v  
appraisal 估价；评估 U"/":w ~  
appreciable growth 可观增长 q*
52|?  
appreciable impact 显着影响 *_@8v?  
appreciable increase 可观增长 bz,C%HFA  
appreciation 增值；升值 %g
mf  
appreciation against other currencies 相对其他货币升值 U@DIO/C,m`  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 }ufH![|[r  
appreciation tax 增值税 8
1`-xVd  
appropriation 拨款；拨用；拨付 TTu<~GH  
appropriation account 拨款帐目 u|i.6:/=  
Appropriation Bill 拨款法案 r6JdF!\d  
appropriation-in-aid system 补助拨款办法 <$/'iRtRzW  
approved assets 核准资产 jgbE@IA@!'  
approved basket stock 认可一篮子证券 O\8_;Gc;  
approved budget 核准预算  { |a=  
approved charitable donation 认可慈善捐款 Wu?4oF  
approved charitable institution 认可慈善机构 94\k++kc  
approved currency 核准货币；认可货币 qE!.C}L+  
approved estimates 核准预算 ^pIT,|myY7  
approved estimates of expenditure 核准开支预算 d%8hWlffz  
approved overseas insurer 核准海外保险人 L^!E4[ ^4  
approved overseas trust company 核准海外信托公司 .gzNdSE  
approved pooled investment fund 核准汇集投资基金 } U\n:@:2B  
approved provident fund scheme 认可公积金计划 <S<@V?h  
approved provision 核准拨款 ]+Ik/+Nz  
approved redeemable share 核准可赎回股份 c/%i,N\5  
approved regional stock 认可地区性证券 4:WN-[xX  
approved retirement scheme 认可退休金计划 ET.c8K1f  
approved subordinated loan 核准附属贷款 OLg=kF[[  
arbitrage 套戥；套汇；套利 #+
>8gq^5  
arbitrageur 套戥者；套汇者 :/A3l=}iV  
arbitrary amount 临时款项 3]$qY_|7  
arrangement 措施；安排；协定 Q!9AxM2K  
arrears 欠款 /-4rcC  
arrears of pay 欠付薪酬 1<IF@__  
arrears of revenue 逾期未收税款；逾期未收的帐项 ezS@LFaA
  
articles of association 组织章程；组织细则；组织章程细则 =^%#F~o:  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 3\JEp,5  
ascertainment of profit 确定利润 )!+~q!A  
"Asia Clear" “亚洲结算系统”