[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 4Rl nnXY  
allotment notice 股份配售通知；配股通知 FfZ{%E  
allotment of shares 股份分配 buc,M@>  
allowable 可获宽免；免税的 PXOq#  
allowable business loss 可扣除的营业亏损 q#l.A?rK\  
allowable expenses 可扣税的支出 :v|r=#OI  
allowance 免税额；津贴；备抵；准备金 *;>V2!N=U  
allowance for debts 债项的免税额 3we.*\2$  
allowance for depreciation by wear and tear 耗损折旧免税额 ScM}m  
allowance for funeral expenses 殡殓费的免税额 Q9Q!9B@  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 X
CKY xv&  
allowance for repairs and outgoings 修葺及支出方面的免税额 .r
uqRGe
/  
allowance to debtor 给债务人的津贴 rE!G,^_{  
alteration of capital 资本更改 vcaBL<io  
alternate trustee 候补受托人 07~pf}  
amalgamation 合并 g
%@]z8L  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 Nck!z8  
ambit of charges 征税范围；收费范围 BDarJY  
amended valuation 经修订的估值 N0 2zPC 8  
American Commodities Exchange 美国商品交易所 1v >  
American Express Bank Limited 美国运通银行 u>JqFw1  
American Stock Exchange 美国证券交易所 /h{go]&N
b  
amortization 摊销 d#X&Fi  
amount due from banks 存放银行同业的款项 zpBBnlq  
amount due from banks abroad 存放海外银行同业的款项
O6M}W_  
amount due from holding companies 控股公司欠款 cq+nWHqF{J  
amount due from local banks 存放本港银行同业的款项 NN31?wt  
amount due to banks 银行同业的存款 -wPuml!hZ|  
amount due to banks abroad 海外银行同业的存款 
5<'n  
amount due to holding companies 控股公司存款 p,M3#^ q  
amount due to local banks 本港银行同业的存款 
i{%z  
amount due to outport banks 外埠银行同业的存款 >w%d'e$  
amount for note issue 发行纸币的款额 e'}eP
vN  
amount of bond 担保契据的款额 l5 ":[C$  
amount of consideration 代价款额 zsR  wF  
amount of contribution 供款数额 k)<~nc-  
amount of indebtedness 负债款额 *K0j5dx  
amount of principal of the loan 贷款本金额 | SSfG~r  
amount of rates chargeable 应征差饷数额 I@y2HxM  
amount of share capital 股本额 <lg"M;&Ht  
amount of sums assured 承保款额 9RCB$Ka6X  
amount of variation 变动幅度 i'eYmm96Q  
amount of vote 拨款数额 ovo?lE-a0  
amount payable 应付款额 es*_Oo1  
amount receivable 应收款额 ,6cbD  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 %^Q@*+{:f  
analysis 分析 :N+K^gI)  
ancillary risk 附属风险 C+Fh$  
annual account 周年帐目；周年帐目报表；年度决算；年结 b3CspBgC  
annual accounting date 年结日期 a !hI${Xn  
annual allowance 每年免税额；年积金；年度津贴；年津 5VoOJ_hq  
annual balance 年度余额 @xW"rX#7f  
annual disposable income 每年可动用收入 {Q#Fen ;y|  
annual estimates 周年预算 SSA%1l2!  
annual fee 年费 '<{oYXZW3  
annual general meeting 周年大会 0k]ju  
annual growth rate 年增率；每年增长率 Jnu}{^~  
annual long-term supplement 长期个案每年补助金 h~=\/vF  
annual pensionable emolument 可供计算退休金的年薪 %BKR }  
annual report 年报 ;/hH=IT  
Annual Report on the Consumer Price Index 《消费物价指数年报》 !4b;>y=m  
annual return 周年报表；周年申报表；每年报税表格 Ztpm_P6  
Annual Return Rules 《周年报表规则》 ?Uy*6YS  
annual review of consumer prices 每年消费物价回顾 TGt1d  
annual roll-forward basis 逐年延展方式 R"\ub"]  
annual salary 年薪 !lt\2A e  
annual statement 年度报表；年度决算表 [M8qU$&?]  
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 hsQrd%{f  
annuitant 年金受益人 cQ8$,fo  
annuity 年金 9 FFfRIVY  
annuity contract 年金合约 Mh-*5Rx  
annuity on human life 人寿年金 )2<B$p  
antecedent debt 先前的债项 J:TI>*tn  
ante-dated cheque 倒填日期支票 R1b )   
anticipated expenditure 预期开支 _]PfeCn:j  
anticipated net profit 预期纯利 -XDP-Trk  
anticipated revenue 预期收入 0u&?Zy9&  
anti-inflation measure 反通货膨胀措施 G+QNg.pH  
anti-inflationary stance 反通货膨胀立场 t$PnQ@xu  
apparent deficit 表面赤字 2'UFHiK  
apparent financial solvency 表面偿债能力 mSfk
yw.  
apparent partner 表面合伙人 V~uA(3\U  
application for personal assessment 个人入息课税申请书 ,ovv  
application of fund 资金应用 ]Buk9LTe  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 lWyP[>*  
appointed actuary 委任精算师 JXy
667_  
appointed auditor 委任核数师；委任审计师 MF`k~)bDV  
appointed trustee 委任的受托人 &T{B~i3w8  
appointer 委任人 NE>JtTF<  
apportioned pro rata 按比例分摊 51;%\@=  
apportionment 分配；分摊 rEpKX  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 .X=M!  
apportionment formula 分摊方程式 VOF :+o@.  
apportionment of estate duty 遗产税的分摊 XL&
eJ  
appraisal 估价；评估 Fi3(glgd-  
appreciable growth 可观增长 t=pkYq5t8  
appreciable impact 显着影响 hb8@br  
appreciable increase 可观增长 *,XJN_DKj  
appreciation 增值；升值 \g6 #MNW  
appreciation against other currencies 相对其他货币升值 *y\tnsU  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 <~8f0+"  
appreciation tax 增值税 .2S
IU4[P  
appropriation 拨款；拨用；拨付 ]H9HO2wGQ  
appropriation account 拨款帐目 qx<zX\qI6n  
Appropriation Bill 拨款法案 I:>d@e/;  
appropriation-in-aid system 补助拨款办法 ^~1@HcJo  
approved assets 核准资产 VA r?teY  
approved basket stock 认可一篮子证券 Fe2
-;o  
approved budget 核准预算 J<$'^AR9"q  
approved charitable donation 认可慈善捐款 m4.V$U,H]  
approved charitable institution 认可慈善机构 &b]KMAo3  
approved currency 核准货币；认可货币 bDh(;%=  
approved estimates 核准预算 D '_#?%3^  
approved estimates of expenditure 核准开支预算 1bAp{u&  
approved overseas insurer 核准海外保险人 ,`2xfVa-  
approved overseas trust company 核准海外信托公司 ] j?Fk$C  
approved pooled investment fund 核准汇集投资基金 ez9M]! 8Lt  
approved provident fund scheme 认可公积金计划 s#Y7*?Sm  
approved provision 核准拨款 M@z/gy^  
approved redeemable share 核准可赎回股份 xMGd'l
?  
approved regional stock 认可地区性证券 {1&,6kJF&9  
approved retirement scheme 认可退休金计划 kK6>>lD'  
approved subordinated loan 核准附属贷款 aj-uk(r  
arbitrage 套戥；套汇；套利 ',ybHW%D%i  
arbitrageur 套戥者；套汇者 ?#y<^oNM  
arbitrary amount 临时款项 O9IjU10:  
arrangement 措施；安排；协定 oDDH;Q"M(  
arrears 欠款 ?\$/#zak  
arrears of pay 欠付薪酬 NOr*+N\  
arrears of revenue 逾期未收税款；逾期未收的帐项 [GT1,(}. Z  
articles of association 组织章程；组织细则；组织章程细则 >\Pj(,'  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 8@#Y <{  
ascertainment of profit 确定利润 ]OUOL/J  
"Asia Clear" “亚洲结算系统”