[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 9:i,WJO  
allotment notice 股份配售通知；配股通知 Ww&- `.  
allotment of shares 股份分配 ,M&0<k\  
allowable 可获宽免；免税的 idS RWa  
allowable business loss 可扣除的营业亏损 6xIYg^  
allowable expenses 可扣税的支出 r_,m\'~s!  
allowance 免税额；津贴；备抵；准备金 !#:$u=  
allowance for debts 债项的免税额 p}DF$k%`  
allowance for depreciation by wear and tear 耗损折旧免税额 B;]5,`#!
 
allowance for funeral expenses 殡殓费的免税额 nvK7*-  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 >MWpYp  
allowance for repairs and outgoings 修葺及支出方面的免税额 !K3cf]2UD  
allowance to debtor 给债务人的津贴 Fg\| e%  
alteration of capital 资本更改 'xZPIj+  
alternate trustee 候补受托人 kr `B
UW3  
amalgamation 合并 #K1BJ#KUt  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 H\+c'$  
ambit of charges 征税范围；收费范围 >^f)|0dn)E  
amended valuation 经修订的估值 0#fG4D_  
American Commodities Exchange 美国商品交易所 O;e8ft '|  
American Express Bank Limited 美国运通银行 I/V)z9  
American Stock Exchange 美国证券交易所 8H#c4%by)  
amortization 摊销 if[o?6U4t  
amount due from banks 存放银行同业的款项 LL[#b2CKa  
amount due from banks abroad 存放海外银行同业的款项 +%qSB9_>N{  
amount due from holding companies 控股公司欠款 <S8W~wC  
amount due from local banks 存放本港银行同业的款项 sMS9!{A  
amount due to banks 银行同业的存款 -B
o~"q  
amount due to banks abroad 海外银行同业的存款 E'^]zW=9  
amount due to holding companies 控股公司存款 JM-ce8U  
amount due to local banks 本港银行同业的存款 bjPbl2K  
amount due to outport banks 外埠银行同业的存款 vMX6B
g8  
amount for note issue 发行纸币的款额 ;IuK2iDt<  
amount of bond 担保契据的款额 "-QRkif  
amount of consideration 代价款额 y{`(|,[  
amount of contribution 供款数额 g{W6a2  
amount of indebtedness 负债款额 $J hZ'Z  
amount of principal of the loan 贷款本金额 i$JG^6,O  
amount of rates chargeable 应征差饷数额 mo#0q&ZQ  
amount of share capital 股本额 8gbm"!  
amount of sums assured 承保款额 h lkvk]v  
amount of variation 变动幅度 Z&]+A,  
amount of vote 拨款数额 : \:~y9X0  
amount payable 应付款额 [|[sYo  
amount receivable 应收款额 BgkB x  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 8PoH
BOxpc  
analysis 分析 RZ|HwYG  
ancillary risk 附属风险 g|._n  
annual account 周年帐目；周年帐目报表；年度决算；年结 sUbz)BS#.  
annual accounting date 年结日期 bwSRJFqb  
annual allowance 每年免税额；年积金；年度津贴；年津 N* ] i G~  
annual balance 年度余额 gR;8ht(pd(  
annual disposable income 每年可动用收入 uRm_  
annual estimates 周年预算 =X`]Ct8Z  
annual fee 年费 -4vHK!l  
annual general meeting 周年大会 s(
"Cn/ZkS  
annual growth rate 年增率；每年增长率 6MQs \J6.  
annual long-term supplement 长期个案每年补助金 ii_|)udz  
annual pensionable emolument 可供计算退休金的年薪 b=K6IX;  
annual report 年报 GS
GyF  
Annual Report on the Consumer Price Index 《消费物价指数年报》 <84C tv  
annual return 周年报表；周年申报表；每年报税表格 } $Hs;4|  
Annual Return Rules 《周年报表规则》 {1Ju}=
69  
annual review of consumer prices 每年消费物价回顾 c?.r"5#  
annual roll-forward basis 逐年延展方式 xTJSr2f  
annual salary 年薪 (: ?5 i`  
annual statement 年度报表；年度决算表 *(d6Z#  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 :dY.D|j*  
annuitant 年金受益人 ~m?74^ i  
annuity 年金 Q{AZ'XV  
annuity contract 年金合约 d; mmM\3]  
annuity on human life 人寿年金 V8sH{R-  
antecedent debt 先前的债项 I&pr_~.  
ante-dated cheque 倒填日期支票 ?qg^WDs$  
anticipated expenditure 预期开支 K0O-WJ  
anticipated net profit 预期纯利 YY#s=  
anticipated revenue 预期收入 ;|>q zx  
anti-inflation measure 反通货膨胀措施 !2zo]v4?  
anti-inflationary stance 反通货膨胀立场 /nC{)s?S'  
apparent deficit 表面赤字 W;Ud<7<;Z  
apparent financial solvency 表面偿债能力 4_Qa=T8  
apparent partner 表面合伙人 >JKnGeF  
application for personal assessment 个人入息课税申请书 Q7~'![(a  
application of fund 资金应用 L_THU4^j  
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 MkG`w,  
appointed actuary 委任精算师 a=J@yK  
appointed auditor 委任核数师；委任审计师 [&h#iTRT  
appointed trustee 委任的受托人 xSpMyXrQ  
appointer 委任人 .
cg=
  
apportioned pro rata 按比例分摊 35Ai;mU'  
apportionment 分配；分摊 BIxV|\k  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 Ku<b0<`  
apportionment formula 分摊方程式 zmrQf/y{R  
apportionment of estate duty 遗产税的分摊 6=ZRn gQ  
appraisal 估价；评估 /S:w
&5e  
appreciable growth 可观增长 <i\UMrD]`:  
appreciable impact 显着影响 L6|Hgrj-u  
appreciable increase 可观增长 "/ tUA\=j  
appreciation 增值；升值 Gw ~{V  
appreciation against other currencies 相对其他货币升值 rNxr
Q  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 + ,@ FxZl  
appreciation tax 增值税 :/o C:z\h  
appropriation 拨款；拨用；拨付 b#D9eJhS  
appropriation account 拨款帐目 q';&SR#"`K  
Appropriation Bill 拨款法案 *j|/2+ pq  
appropriation-in-aid system 补助拨款办法 E2^ KK:4s  
approved assets 核准资产 0LetsDN7I  
approved basket stock 认可一篮子证券
,>D ja59  
approved budget 核准预算 )Rjb/3*!  
approved charitable donation 认可慈善捐款 @GN(]t&3  
approved charitable institution 认可慈善机构 YV5Yx-+3w$  
approved currency 核准货币；认可货币 r5t;'eCea  
approved estimates 核准预算 H@K#|A=a  
approved estimates of expenditure 核准开支预算 S5uJX#*;  
approved overseas insurer 核准海外保险人 0CPxIF&  
approved overseas trust company 核准海外信托公司 2dHM  
approved pooled investment fund 核准汇集投资基金 z%OuI 8"'  
approved provident fund scheme 认可公积金计划 /8f>':zUb  
approved provision 核准拨款 (C,e6r Y  
approved redeemable share 核准可赎回股份 FX H0PK  
approved regional stock 认可地区性证券 T"n{WmVQ  
approved retirement scheme 认可退休金计划 nN>J*02(  
approved subordinated loan 核准附属贷款 C">`' G2  
arbitrage 套戥；套汇；套利 [/ AIKZM<  
arbitrageur 套戥者；套汇者 {DU"]c/S  
arbitrary amount 临时款项 ?n)Xw)]  
arrangement 措施；安排；协定 x>}B#  
arrears 欠款 YTQ5sFuGM  
arrears of pay 欠付薪酬 +T9Q_e*  
arrears of revenue 逾期未收税款；逾期未收的帐项 Vwjk[ DOL  
articles of association 组织章程；组织细则；组织章程细则 z8IPhE@  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 59V#FW
e-  
ascertainment of profit 确定利润 js~tKUvg  
"Asia Clear" “亚洲结算系统”