[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 HgYc@P*b  
allotment notice 股份配售通知；配股通知 V;H d)v(j  
allotment of shares 股份分配 *&(2`#C;  
allowable 可获宽免；免税的 T=^jCH &  
allowable business loss 可扣除的营业亏损 p "/(>8  
allowable expenses 可扣税的支出 N&?T0Ge;  
allowance 免税额；津贴；备抵；准备金 g'KzdG`O0  
allowance for debts 债项的免税额 *Ao2j;  
allowance for depreciation by wear and tear 耗损折旧免税额 )\0Ug7]?  
allowance for funeral expenses 殡殓费的免税额 1% asx'^  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 /3OC7!~;fM  
allowance for repairs and outgoings 修葺及支出方面的免税额 yI3Q|731)  
allowance to debtor 给债务人的津贴 GSC{F#:z  
alteration of capital 资本更改 i5.?g<.H  
alternate trustee 候补受托人 '`9%'f)  
amalgamation 合并 *Kp}B}}J  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 fS5GIC
x8R  
ambit of charges 征税范围；收费范围 Po'-z<}wS  
amended valuation 经修订的估值 Sjw2 j#Q  
American Commodities Exchange 美国商品交易所 ,2RC|h^O,  
American Express Bank Limited 美国运通银行 a3Z:C!|O'  
American Stock Exchange 美国证券交易所 RP,A!pa@  
amortization 摊销 D8)O4bh  
amount due from banks 存放银行同业的款项 /&*m1EN#o  
amount due from banks abroad 存放海外银行同业的款项 67}]s@:l](  
amount due from holding companies 控股公司欠款 rny@n^F  
amount due from local banks 存放本港银行同业的款项 &7$, <9.  
amount due to banks 银行同业的存款 ;RNM   
amount due to banks abroad 海外银行同业的存款 c9\B[@-q  
amount due to holding companies 控股公司存款 8.*\+n
H  
amount due to local banks 本港银行同业的存款 BPwI8\V  
amount due to outport banks 外埠银行同业的存款 {9h`$e=  
amount for note issue 发行纸币的款额 ?H y%ULk  
amount of bond 担保契据的款额 AF6d#Klog  
amount of consideration 代价款额 _Wm(/ +G_|  
amount of contribution 供款数额 cSY2#u|v  
amount of indebtedness 负债款额 "L9C  
amount of principal of the loan 贷款本金额 1y},9ym  
amount of rates chargeable 应征差饷数额 nw~/~eM5=  
amount of share capital 股本额 }l,T~Pjb  
amount of sums assured 承保款额 -Pqi1pj ]  
amount of variation 变动幅度 <I>%m,  
amount of vote 拨款数额 'q{PtYr  
amount payable 应付款额 4}.WhE|h  
amount receivable 应收款额 gV<0Hj  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 [LJ705t  
analysis 分析 //#xK D  
ancillary risk 附属风险 =#OHxM  
annual account 周年帐目；周年帐目报表；年度决算；年结 !T<z'zZU  
annual accounting date 年结日期 x?%rx}h  
annual allowance 每年免税额；年积金；年度津贴；年津 A8\U CG  
annual balance 年度余额 (! xg$Kz@  
annual disposable income 每年可动用收入 [>b  '}4  
annual estimates 周年预算 B`g<Ge~  
annual fee 年费 r {pI-$  
annual general meeting 周年大会 B0-4ZT  
annual growth rate 年增率；每年增长率 2>!_B\%)H  
annual long-term supplement 长期个案每年补助金 ExNj|*  
annual pensionable emolument 可供计算退休金的年薪 l84h%,   
annual report 年报 @m
+pr\h(  
Annual Report on the Consumer Price Index 《消费物价指数年报》 T)b3N|ONB  
annual return 周年报表；周年申报表；每年报税表格  6'RZ  
Annual Return Rules 《周年报表规则》 X)`(nj  
annual review of consumer prices 每年消费物价回顾 ?D RFsA  
annual roll-forward basis 逐年延展方式 F3kC"H  
annual salary 年薪 N,WI{*  
annual statement 年度报表；年度决算表 XX]5T`D  
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 s(1_:  
annuitant 年金受益人 LL|_c4$Ky  
annuity 年金
!Z#_X@NFc  
annuity contract 年金合约 LVPt*S=/  
annuity on human life 人寿年金 ^tm++  
antecedent debt 先前的债项 =q_&*'  
ante-dated cheque 倒填日期支票 844tXMtPB\  
anticipated expenditure 预期开支 Ov$N"  
anticipated net profit 预期纯利 (t]lP/  
anticipated revenue 预期收入 Y0/jH2n  
anti-inflation measure 反通货膨胀措施 qT4I Y$h  
anti-inflationary stance 反通货膨胀立场 [47K7~9p  
apparent deficit 表面赤字 *k3 d^9o#  
apparent financial solvency 表面偿债能力 Nb^
zkg  
apparent partner 表面合伙人 F|]o9&/<]  
application for personal assessment 个人入息课税申请书 kWZ/ej  
application of fund 资金应用 "|.+L  
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 6Nfof  
appointed actuary 委任精算师 6. +[ z  
appointed auditor 委任核数师；委任审计师 <Dt/Rad  
appointed trustee 委任的受托人 QOkE\ro  
appointer 委任人 &+E'1h10  
apportioned pro rata 按比例分摊 s=^r/Sz902  
apportionment 分配；分摊 Gt\ K Ln  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 ,z?<7F1q=  
apportionment formula 分摊方程式 E1Ru)k{B  
apportionment of estate duty 遗产税的分摊 &%f ]-=~  
appraisal 估价；评估 8
8tFB  
appreciable growth 可观增长 W2r6jm!  
appreciable impact 显着影响 !wLH&X$XT  
appreciable increase 可观增长 b'Fx),  
appreciation 增值；升值 r85Xa'hh  
appreciation against other currencies 相对其他货币升值 G1#Bb5q:  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 .oi}SG  
appreciation tax 增值税 }}sRTW  
appropriation 拨款；拨用；拨付 AiyvHt  
appropriation account 拨款帐目 1jUhG2y  
Appropriation Bill 拨款法案 / K_e;(Y_  
appropriation-in-aid system 补助拨款办法 E6k?+i w  
approved assets 核准资产 b*'=W"%\  
approved basket stock 认可一篮子证券 _V_ 8p)%  
approved budget 核准预算 #lBpln9  
approved charitable donation 认可慈善捐款 I{?E/Sc  
approved charitable institution 认可慈善机构 9Sx<tj_4P{  
approved currency 核准货币；认可货币 rj2r#{[  
approved estimates 核准预算 #q~3c;ec  
approved estimates of expenditure 核准开支预算 1WUFk?p  
approved overseas insurer 核准海外保险人 o@<6TlZM  
approved overseas trust company 核准海外信托公司 @n~>j&Kp  
approved pooled investment fund 核准汇集投资基金 RB lOTQjv  
approved provident fund scheme 认可公积金计划 Q !RVD*(  
approved provision 核准拨款 F$6])F  
approved redeemable share 核准可赎回股份 xu%! b0  
approved regional stock 认可地区性证券 Kh:#S|
  
approved retirement scheme 认可退休金计划 >?G|Yz*kEJ  
approved subordinated loan 核准附属贷款 /c_kj2& ]9  
arbitrage 套戥；套汇；套利 i">z8?qF  
arbitrageur 套戥者；套汇者 D_yY0rRM  
arbitrary amount 临时款项 yv !''F:9F  
arrangement 措施；安排；协定 :" <B@Z  
arrears 欠款 E+^} B/"  
arrears of pay 欠付薪酬 (2O} B.6  
arrears of revenue 逾期未收税款；逾期未收的帐项 yNLa3mW  
articles of association 组织章程；组织细则；组织章程细则 8aZey_Hw;+  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 "x:)$@  
ascertainment of profit 确定利润 @R'g@+{I  
"Asia Clear" “亚洲结算系统”