[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 R<-C>D  
allotment notice 股份配售通知；配股通知 73ljW  
allotment of shares 股份分配 &:#8ol(n5b  
allowable 可获宽免；免税的 "4hpU]4j  
allowable business loss 可扣除的营业亏损 %,cFX[D/)  
allowable expenses 可扣税的支出 5@+Ei25  
allowance 免税额；津贴；备抵；准备金 g Pj0H&,.  
allowance for debts 债项的免税额 J
_E(^+  
allowance for depreciation by wear and tear 耗损折旧免税额 >#U<#  
allowance for funeral expenses 殡殓费的免税额 cu?(P;mQi  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 0P40K  
allowance for repairs and outgoings 修葺及支出方面的免税额 )9* 3^v  
allowance to debtor 给债务人的津贴 r{R7"  
alteration of capital 资本更改 Zt2@?w;  
alternate trustee 候补受托人 ]</4#?_  
amalgamation 合并 +
Cg"2~  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 N$&eP U J  
ambit of charges 征税范围；收费范围 nCMa$+  
amended valuation 经修订的估值 NVqC|uEAF  
American Commodities Exchange 美国商品交易所 kok^4VV  
American Express Bank Limited 美国运通银行 Qr%Jm{_o  
American Stock Exchange 美国证券交易所 q+n1~AT  
amortization 摊销 
HU[n
N*  
amount due from banks 存放银行同业的款项 za]p ,bMX  
amount due from banks abroad 存放海外银行同业的款项 |ch^eb^7"  
amount due from holding companies 控股公司欠款 YQ@6innT  
amount due from local banks 存放本港银行同业的款项 %"[dGB$S  
amount due to banks 银行同业的存款 o$`kpr  
amount due to banks abroad 海外银行同业的存款 <uKm%~xi<  
amount due to holding companies 控股公司存款 >-@ U_p  
amount due to local banks 本港银行同业的存款 6_5d  
amount due to outport banks 外埠银行同业的存款 H'GYJ ?U"  
amount for note issue 发行纸币的款额 8Cs
$NUU  
amount of bond 担保契据的款额 .`&/QiD  
amount of consideration 代价款额 )|x%o(n  
amount of contribution 供款数额 0 {JK4]C  
amount of indebtedness 负债款额 r%,H*DOu  
amount of principal of the loan 贷款本金额 2vkB<[
tSs  
amount of rates chargeable 应征差饷数额 5nx<,-N*BP  
amount of share capital 股本额 n1>,#|#  
amount of sums assured 承保款额 ^[,s_34V  
amount of variation 变动幅度 YZH#5]o8  
amount of vote 拨款数额 .y7)XLC  
amount payable 应付款额 ljJz#+H2_  
amount receivable 应收款额 O GFE*  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 *Cnq2=A]A  
analysis 分析 W8,tl>(  
ancillary risk 附属风险 crNjI`%tw  
annual account 周年帐目；周年帐目报表；年度决算；年结 \5[D7}  
annual accounting date 年结日期 Sc'c$/  
annual allowance 每年免税额；年积金；年度津贴；年津 9vp%6[  
annual balance 年度余额 Itr7lv'5xx  
annual disposable income 每年可动用收入 fNqmTRu  
annual estimates 周年预算 Sc/`=h]T  
annual fee 年费 ^V: "zzn&  
annual general meeting 周年大会 T")i+
v  
annual growth rate 年增率；每年增长率 MxgLzt Y  
annual long-term supplement 长期个案每年补助金 !b7'>b'J<1  
annual pensionable emolument 可供计算退休金的年薪 R#
/?AD&  
annual report 年报 MV<!<Qmj  
Annual Report on the Consumer Price Index 《消费物价指数年报》 J`r,_)J"2  
annual return 周年报表；周年申报表；每年报税表格 Dr6s^}}~n  
Annual Return Rules 《周年报表规则》  )8$:DW;  
annual review of consumer prices 每年消费物价回顾 _3.G\/>[K  
annual roll-forward basis 逐年延展方式 7V}]C>G  
annual salary 年薪 "brRME3  
annual statement 年度报表；年度决算表
'( *&Ax  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 W]
O@DS zR  
annuitant 年金受益人 z+k=|RMau  
annuity 年金 Ns2,hQFc  
annuity contract 年金合约 o9ctJf=qn  
annuity on human life 人寿年金 feI./E  
antecedent debt 先前的债项 Qsg/ V]  
ante-dated cheque 倒填日期支票 DikdC5>O>m  
anticipated expenditure 预期开支 (LRM~5KVg  
anticipated net profit 预期纯利 +5HnZ?E\  
anticipated revenue 预期收入 n5v '  
anti-inflation measure 反通货膨胀措施 z
j>aaY  
anti-inflationary stance 反通货膨胀立场 *#1y6^  
apparent deficit 表面赤字 ^q
eY9O  
apparent financial solvency 表面偿债能力 hj&fQ}X  
apparent partner 表面合伙人 2~!R*i  
application for personal assessment 个人入息课税申请书 FjZc#\^9  
application of fund 资金应用 1yBt/
U2  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 X*!Dc,0.k  
appointed actuary 委任精算师 }!%JYG^!D  
appointed auditor 委任核数师；委任审计师 %kh#{*q$  
appointed trustee 委任的受托人 :reP} Da7q  
appointer 委任人 yB,{#nM>8  
apportioned pro rata 按比例分摊 U@6jOZ  
apportionment 分配；分摊 q^a|
wTC  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 (#!]fF"!x  
apportionment formula 分摊方程式 bVoU|`c  
apportionment of estate duty 遗产税的分摊 N0Efw$u  
appraisal 估价；评估 5@`F.F
>"  
appreciable growth 可观增长 S]&8St  
appreciable impact 显着影响 F{k$Atb?g/  
appreciable increase 可观增长 ;} lT  
appreciation 增值；升值 #?{qlgv<p  
appreciation against other currencies 相对其他货币升值 "l@A[@R  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 L[?nST18%  
appreciation tax 增值税 EntF@ln!  
appropriation 拨款；拨用；拨付 :dP~.ZY7  
appropriation account 拨款帐目 mC i[Ps  
Appropriation Bill 拨款法案 B%tIwUE2  
appropriation-in-aid system 补助拨款办法 8Q2]*%   
approved assets 核准资产 $. %L  
approved basket stock 认可一篮子证券 v6s\Z\v)Q`  
approved budget 核准预算 VF)uu[ f9  
approved charitable donation 认可慈善捐款 J["H[T*  
approved charitable institution 认可慈善机构 l~ bKBz  
approved currency 核准货币；认可货币 :{LAVMG&^  
approved estimates 核准预算 <B6[i*&  
approved estimates of expenditure 核准开支预算 AZwl fdLB  
approved overseas insurer 核准海外保险人 ]3*P:$Rq  
approved overseas trust company 核准海外信托公司 iF!mV5#  
approved pooled investment fund 核准汇集投资基金 AL$W+')  
approved provident fund scheme 认可公积金计划 43zUN  
approved provision 核准拨款 CI`N8 f=v  
approved redeemable share 核准可赎回股份 5Go0}'*%  
approved regional stock 认可地区性证券 #HeM,;Xp  
approved retirement scheme 认可退休金计划 !;%y$$gxh  
approved subordinated loan 核准附属贷款 i +f7  
arbitrage 套戥；套汇；套利 ><;Q@u5~  
arbitrageur 套戥者；套汇者 ,c>N}*6h=W  
arbitrary amount 临时款项 b pCNho$  
arrangement 措施；安排；协定 h#i\iK&A
  
arrears 欠款 pb#mg^8  
arrears of pay 欠付薪酬 mjb {~  
arrears of revenue 逾期未收税款；逾期未收的帐项 9tn;L"#&N  
articles of association 组织章程；组织细则；组织章程细则 |h}B{D  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 JqEW=5  
ascertainment of profit 确定利润 }e 9!xA  
"Asia Clear" “亚洲结算系统”