[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 WC_.j^sW  
allotment notice 股份配售通知；配股通知 <O jK $KV  
allotment of shares 股份分配 ;W0J  
allowable 可获宽免；免税的 L 3]J8oEmU  
allowable business loss 可扣除的营业亏损 N'1I6e"  
allowable expenses 可扣税的支出 bLT3:q#s  
allowance 免税额；津贴；备抵；准备金 b"g^Jm! j  
allowance for debts 债项的免税额 0%xktf  
allowance for depreciation by wear and tear 耗损折旧免税额 YznL+TD  
allowance for funeral expenses 殡殓费的免税额 a)O"PA}2  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 ]0i[=  
allowance for repairs and outgoings 修葺及支出方面的免税额 :?f<t NU$  
allowance to debtor 给债务人的津贴 Rtf<UhUn  
alteration of capital 资本更改 q NGR6i  
alternate trustee 候补受托人 kHg|!  
amalgamation 合并 $G=^cNB|JB  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 <I,4Kc!  
ambit of charges 征税范围；收费范围 K#FD$,c~  
amended valuation 经修订的估值 ?Ld),A/c  
American Commodities Exchange 美国商品交易所 BKFO^  
American Express Bank Limited 美国运通银行 at>_EiS  
American Stock Exchange 美国证券交易所 ;QZG
<  
amortization 摊销 sbvP1|P8%  
amount due from banks 存放银行同业的款项 cT(nKHL  
amount due from banks abroad 存放海外银行同业的款项 ``xm##K  
amount due from holding companies 控股公司欠款 lyL6w1  
amount due from local banks 存放本港银行同业的款项 l,n_G/\  
amount due to banks 银行同业的存款 }3 /io0"D  
amount due to banks abroad 海外银行同业的存款 6Dd>ex!-A  
amount due to holding companies 控股公司存款 `(W"wC  
amount due to local banks 本港银行同业的存款 R6~6b&-8  
amount due to outport banks 外埠银行同业的存款 I!zoo[/)%  
amount for note issue 发行纸币的款额 AB=%yM7V*  
amount of bond 担保契据的款额 COi15( G2  
amount of consideration 代价款额 s$y_(oU,D  
amount of contribution 供款数额 ~
XUUrg;  
amount of indebtedness 负债款额 9WHE4'Sa  
amount of principal of the loan 贷款本金额 cfmwz~S6i  
amount of rates chargeable 应征差饷数额 33`bKKO}  
amount of share capital 股本额 2e6P?pX~2  
amount of sums assured 承保款额 (JU8F-/9  
amount of variation 变动幅度 ^;II@n i  
amount of vote 拨款数额 ,|f=2t+5X  
amount payable 应付款额 8;M,l2pmR{  
amount receivable 应收款额 4lo
7yx  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 1P]J3o  
analysis 分析 1D%P;eUDp  
ancillary risk 附属风险 $#^3>u  
annual account 周年帐目；周年帐目报表；年度决算；年结 ;apLMMsWC  
annual accounting date 年结日期 s.(.OXD&  
annual allowance 每年免税额；年积金；年度津贴；年津 zBm~J%  
annual balance 年度余额 WjBml'^RY  
annual disposable income 每年可动用收入 2<7pe@c98  
annual estimates 周年预算 m.P F'_)/  
annual fee 年费 ->#wDL!6  
annual general meeting 周年大会 03?ADjO  
annual growth rate 年增率；每年增长率 S5|7D[*  
annual long-term supplement 长期个案每年补助金 Y1o[|ytW  
annual pensionable emolument 可供计算退休金的年薪 y0O(n/  
annual report 年报 n6[shXH  
Annual Report on the Consumer Price Index 《消费物价指数年报》 2NFk#_9e~  
annual return 周年报表；周年申报表；每年报税表格 =Vh]{y~$  
Annual Return Rules 《周年报表规则》 *Y1s4FXu2  
annual review of consumer prices 每年消费物价回顾 tE>F L  
annual roll-forward basis 逐年延展方式 I'D3~UIf  
annual salary 年薪 QeY+i
mM  
annual statement 年度报表；年度决算表 fq1w <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 Ob%iZ.D|3<  
annuitant 年金受益人 
hgZvti  
annuity 年金 +:m)BLA4l  
annuity contract 年金合约 l="(Hp%b  
annuity on human life 人寿年金 i~GW  
antecedent debt 先前的债项 tzl,r"k3  
ante-dated cheque 倒填日期支票 )fXxkOd  
anticipated expenditure 预期开支 .KYs5Qu  
anticipated net profit 预期纯利  TrZ!E`~  
anticipated revenue 预期收入
W)`>'X`  
anti-inflation measure 反通货膨胀措施 :~s"]*y  
anti-inflationary stance 反通货膨胀立场 FoIK, MdJ  
apparent deficit 表面赤字 oe6Ex5h  
apparent financial solvency 表面偿债能力 bO6z;
D#  
apparent partner 表面合伙人 2C0j.Ib  
application for personal assessment 个人入息课税申请书 y2k's  
application of fund 资金应用 Jv(E'"H  
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 [:,|g;
=Y}  
appointed actuary 委任精算师 AU*]D@H   
appointed auditor 委任核数师；委任审计师 :z?T/9,C  
appointed trustee 委任的受托人 MPp:EH  
appointer 委任人 7d{xXJ-  
apportioned pro rata 按比例分摊 `zs@W  
apportionment 分配；分摊 7ey|~u2  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 6o #J  
apportionment formula 分摊方程式 [)IaXa  
apportionment of estate duty 遗产税的分摊 `U?S 9m  
appraisal 估价；评估 .&=\ *cZc  
appreciable growth 可观增长 -vT$UP  
appreciable impact 显着影响 7F~Jz*,B*W  
appreciable increase 可观增长 NVVAh5R  
appreciation 增值；升值 M#o=.,  
appreciation against other currencies 相对其他货币升值 \#h=pz+jb  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 Z(E.F,k  
appreciation tax 增值税 9(&$Gwi  
appropriation 拨款；拨用；拨付 'o_ RC{k2"  
appropriation account 拨款帐目 aF=;v*  
Appropriation Bill 拨款法案 (1,4egMpR  
appropriation-in-aid system 补助拨款办法 7Aw <:  
approved assets 核准资产 s5b<KQ.  
approved basket stock 认可一篮子证券
acpc[^'  
approved budget 核准预算 4J[bh  
approved charitable donation 认可慈善捐款 G4F~V't  
approved charitable institution 认可慈善机构 |bR i bB  
approved currency 核准货币；认可货币 { F0"U=  
approved estimates 核准预算 I tn?''~;  
approved estimates of expenditure 核准开支预算 */]1?M@P)  
approved overseas insurer 核准海外保险人 (yu0iXZY  
approved overseas trust company 核准海外信托公司 oxCfSA  
approved pooled investment fund 核准汇集投资基金 yC}x6xG  
approved provident fund scheme 认可公积金计划 =c[mch%
E  
approved provision 核准拨款 @S012} xH  
approved redeemable share 核准可赎回股份 ?$7$# DX  
approved regional stock 认可地区性证券 L'BzefU;04  
approved retirement scheme 认可退休金计划 {-IRX)m*  
approved subordinated loan 核准附属贷款 B@3>_};Ct  
arbitrage 套戥；套汇；套利 ,"5p=JX`  
arbitrageur 套戥者；套汇者 7_7^&.Hh  
arbitrary amount 临时款项 }>Lz\.Z/+[  
arrangement 措施；安排；协定 !hPe*pPVV)  
arrears 欠款 "jl`FAu)q  
arrears of pay 欠付薪酬 b~G|B
hxa  
arrears of revenue 逾期未收税款；逾期未收的帐项 DB1
Y`l  
articles of association 组织章程；组织细则；组织章程细则 RA62Z&W3  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 7w"YCRKh  
ascertainment of profit 确定利润 T|nN.  
"Asia Clear" “亚洲结算系统”