[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 Iuxf`sd  
allotment notice 股份配售通知；配股通知 cp@Fj"  
allotment of shares 股份分配 W,@F!8  
allowable 可获宽免；免税的 -UkK$wP5  
allowable business loss 可扣除的营业亏损 5e+j51  
allowable expenses 可扣税的支出 zz*P
AYl.  
allowance 免税额；津贴；备抵；准备金 &DMC\R*j  
allowance for debts 债项的免税额 ==[(Mn,%d  
allowance for depreciation by wear and tear 耗损折旧免税额 b11I$b #  
allowance for funeral expenses 殡殓费的免税额 FC1rwXL(  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 ts~VO`  
allowance for repairs and outgoings 修葺及支出方面的免税额  tA#$q;S  
allowance to debtor 给债务人的津贴 -{0Pq.v  
alteration of capital 资本更改 Q|)>9m !tt  
alternate trustee 候补受托人 !
}!KT(%%  
amalgamation 合并 jg?UwR&  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 hH`x*:Qja  
ambit of charges 征税范围；收费范围 VwI  
amended valuation 经修订的估值 \( s `=(t  
American Commodities Exchange 美国商品交易所 w80
X~  
American Express Bank Limited 美国运通银行 2uEI@B  
American Stock Exchange 美国证券交易所 naaKAZ!S  
amortization 摊销 ;3/}"yG<p  
amount due from banks 存放银行同业的款项 hq7f"`  
amount due from banks abroad 存放海外银行同业的款项 {}$rN@OM$  
amount due from holding companies 控股公司欠款 &|Xg WZS5  
amount due from local banks 存放本港银行同业的款项 y8$3kXh  
amount due to banks 银行同业的存款 lBfthLBa  
amount due to banks abroad 海外银行同业的存款 %!\=$s}g  
amount due to holding companies 控股公司存款 sg,\!'  
amount due to local banks 本港银行同业的存款 ^# $IoW  
amount due to outport banks 外埠银行同业的存款 Z)| ~  
amount for note issue 发行纸币的款额 \s#~ %l  
amount of bond 担保契据的款额 g!~SHW)l  
amount of consideration 代价款额 b;VI
R,2  
amount of contribution 供款数额  9Vm aB  
amount of indebtedness 负债款额 ~Fb@E0 }!  
amount of principal of the loan 贷款本金额 k)3N0]q6  
amount of rates chargeable 应征差饷数额 R%3yxnM*  
amount of share capital 股本额 ~3bV~H#~m  
amount of sums assured 承保款额  b*Qd9  
amount of variation 变动幅度 XdJD"|,h  
amount of vote 拨款数额 qA '^b ~  
amount payable 应付款额 =u2~=t=LV  
amount receivable 应收款额 M1eh4IVE?  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 ) 'xyK  
analysis 分析 +~V_^-JG&  
ancillary risk 附属风险 )r.Wge  
annual account 周年帐目；周年帐目报表；年度决算；年结 H}r]j\  
annual accounting date 年结日期 _AF$E"f@  
annual allowance 每年免税额；年积金；年度津贴；年津 gqv+|:#  
annual balance 年度余额 V30w`\1A  
annual disposable income 每年可动用收入 2@MpWj4  
annual estimates 周年预算 RP2$(%  
annual fee 年费 M<Bo<,!ua  
annual general meeting 周年大会 i ]<@  
annual growth rate 年增率；每年增长率 |WaWmp(pQ  
annual long-term supplement 长期个案每年补助金 P1
OYS\  
annual pensionable emolument 可供计算退休金的年薪 O h e^{:  
annual report 年报 -Cvd3%Jje  
Annual Report on the Consumer Price Index 《消费物价指数年报》 93n%:?l"<W  
annual return 周年报表；周年申报表；每年报税表格 sFZdj0tQ4  
Annual Return Rules 《周年报表规则》 `pfgx^qG  
annual review of consumer prices 每年消费物价回顾 M%:\ry4:  
annual roll-forward basis 逐年延展方式 e5AsX.kvB  
annual salary 年薪 /HUT6B  
annual statement 年度报表；年度决算表 #!_4ZX  
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 =EVB?k ,  
annuitant 年金受益人 J <z ^C  
annuity 年金 R7IFlQH%  
annuity contract 年金合约 (A2ga):Pk  
annuity on human life 人寿年金
Lf9s'o}.R  
antecedent debt 先前的债项 I0l3"5X a  
ante-dated cheque 倒填日期支票 =eY  
anticipated expenditure 预期开支 Pm P&Qje7  
anticipated net profit 预期纯利 5
dv|NLl  
anticipated revenue 预期收入 ]iTP5~8U
 
anti-inflation measure 反通货膨胀措施 JVg}XwR  
anti-inflationary stance 反通货膨胀立场 kDJYEI9j>  
apparent deficit 表面赤字 =,*/Ph&  
apparent financial solvency 表面偿债能力 ?6*\M  
apparent partner 表面合伙人 1g=T"O&=  
application for personal assessment 个人入息课税申请书 b6;MTz*k>  
application of fund 资金应用 W ~MNst?  
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 R}(Rv3>Xx  
appointed actuary 委任精算师 d3a!s  
appointed auditor 委任核数师；委任审计师 MX*4 d{l  
appointed trustee 委任的受托人 I[A<e]uK  
appointer 委任人 !JdZ0l  
apportioned pro rata 按比例分摊 V9ZM4.,OCN  
apportionment 分配；分摊 sz%]rN6$  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 @
[FO;4w  
apportionment formula 分摊方程式 UK'8cz9  
apportionment of estate duty 遗产税的分摊 -^_^ByJe  
appraisal 估价；评估 R{H8@JLD  
appreciable growth 可观增长 Y, Lpv|  
appreciable impact 显着影响 @=g{4(zR^  
appreciable increase 可观增长 iPCn-DoIS  
appreciation 增值；升值 KD\%B5Jy  
appreciation against other currencies 相对其他货币升值 F+5 5p8  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 F'wG%  
appreciation tax 增值税 PQi(Oc  
appropriation 拨款；拨用；拨付 k{!9f=^   
appropriation account 拨款帐目 j<WsFVS  
Appropriation Bill 拨款法案 GS>YfJ&DZ  
appropriation-in-aid system 补助拨款办法 ENA"T-p  
approved assets 核准资产 $2]>{g  
approved basket stock 认可一篮子证券 wtL=^  
approved budget 核准预算 owa&HW/_  
approved charitable donation 认可慈善捐款 Le-t<6i-V#  
approved charitable institution 认可慈善机构 :V6t5I'_  
approved currency 核准货币；认可货币 7<:o4\q?m  
approved estimates 核准预算 t\:=|t,  
approved estimates of expenditure 核准开支预算 z2R?GQ5 A  
approved overseas insurer 核准海外保险人 Kl?C[  
approved overseas trust company 核准海外信托公司 Z @D DuVr  
approved pooled investment fund 核准汇集投资基金 `)8SIx  
approved provident fund scheme 认可公积金计划 6*1f -IbV  
approved provision 核准拨款 ( ?e Et&  
approved redeemable share 核准可赎回股份 )C\/(  
approved regional stock 认可地区性证券 g^:`
h VV  
approved retirement scheme 认可退休金计划 mDt!b6N/  
approved subordinated loan 核准附属贷款 -oZw+ge}  
arbitrage 套戥；套汇；套利 non5e)w3@  
arbitrageur 套戥者；套汇者 :rk6Stn$z  
arbitrary amount 临时款项 E>|fbaN-%  
arrangement 措施；安排；协定 ]T40VGJ:h  
arrears 欠款 kTzO4s?  
arrears of pay 欠付薪酬 4F -<j!  
arrears of revenue 逾期未收税款；逾期未收的帐项 wqjR-$c  
articles of association 组织章程；组织细则；组织章程细则 _/ 5  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 =(R3-['QIb  
ascertainment of profit 确定利润 U0W2  
"Asia Clear" “亚洲结算系统”