[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 AW R  
allotment notice 股份配售通知；配股通知 4ZX6=-u^  
allotment of shares 股份分配 7~I*u6zY  
allowable 可获宽免；免税的 ZHN@&Gg6)  
allowable business loss 可扣除的营业亏损
m-v0=+~&  
allowable expenses 可扣税的支出 $!ATj`}kb  
allowance 免税额；津贴；备抵；准备金 it#,5#Y:  
allowance for debts 债项的免税额 4%GwCEnS  
allowance for depreciation by wear and tear 耗损折旧免税额 9K6G%  
allowance for funeral expenses 殡殓费的免税额 Cd7imj  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 eVetG,["  
allowance for repairs and outgoings 修葺及支出方面的免税额 =-m"y~{>3  
allowance to debtor 给债务人的津贴 :,@\q0j"=  
alteration of capital 资本更改 om1@;u8u  
alternate trustee 候补受托人 0#d:<+4D  
amalgamation 合并 ]_EJ "'x  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 n$u@v(I  
ambit of charges 征税范围；收费范围 kR !O-@GJ]  
amended valuation 经修订的估值 6SqS\ 8  
American Commodities Exchange 美国商品交易所 l2*o@&.  
American Express Bank Limited 美国运通银行 &<>NP?j}  
American Stock Exchange 美国证券交易所 nkxv,_)ZT  
amortization 摊销 Gm.sl},  
amount due from banks 存放银行同业的款项 I;g>r8N-Bu  
amount due from banks abroad 存放海外银行同业的款项 k0(_0o  
amount due from holding companies 控股公司欠款  
T1\@4x  
amount due from local banks 存放本港银行同业的款项
n90DS/Yx  
amount due to banks 银行同业的存款 y(fJ{k   
amount due to banks abroad 海外银行同业的存款 n([9U0!gu  
amount due to holding companies 控股公司存款 s$wIL//=  
amount due to local banks 本港银行同业的存款 NRI@M5  
amount due to outport banks 外埠银行同业的存款 ^D5+S`V  
amount for note issue 发行纸币的款额 a`*Dq"9pV  
amount of bond 担保契据的款额 sq45
fRAi  
amount of consideration 代价款额 51Q m2,P1^  
amount of contribution 供款数额 O,[9E  
amount of indebtedness 负债款额 xCYK"v6\  
amount of principal of the loan 贷款本金额 N87)rhXSo,  
amount of rates chargeable 应征差饷数额 Pea2ENe3  
amount of share capital 股本额 wV\.NQtS  
amount of sums assured 承保款额 Q
^{XM  
amount of variation 变动幅度 >At* jg48  
amount of vote 拨款数额 <C<z#M'`  
amount payable 应付款额 Errs6  
amount receivable 应收款额 ]I[\Io1  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 /7fD;H^*  
analysis 分析 (Zz8 ldO  
ancillary risk 附属风险 %nV6#pr  
annual account 周年帐目；周年帐目报表；年度决算；年结 Kk\TW1w3  
annual accounting date 年结日期 ak"W/"2:  
annual allowance 每年免税额；年积金；年度津贴；年津 oWb\T 2!m  
annual balance 年度余额 =3dR-3  
annual disposable income 每年可动用收入 mF grT  
annual estimates 周年预算 eq6>C7.$  
annual fee 年费 eD,'M  
annual general meeting 周年大会 'D:R]@eK]  
annual growth rate 年增率；每年增长率 R KXhD PA  
annual long-term supplement 长期个案每年补助金 [aF"5G
  
annual pensionable emolument 可供计算退休金的年薪 9q]n&5  
annual report 年报 rX}FhBl5  
Annual Report on the Consumer Price Index 《消费物价指数年报》 !I jU*c@  
annual return 周年报表；周年申报表；每年报税表格 gA:unsI  
Annual Return Rules 《周年报表规则》 ^5n#hSqZ=M  
annual review of consumer prices 每年消费物价回顾 \&MJ(F>vJ  
annual roll-forward basis 逐年延展方式 `Fx+HIng,  
annual salary 年薪 QX+Xi<YE-  
annual statement 年度报表；年度决算表 `V2 doV)  
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 !!+LFe4su  
annuitant 年金受益人 7ND4Booul  
annuity 年金  \OW.?1d  
annuity contract 年金合约 1}Th@Vq
 
annuity on human life 人寿年金 9U4 D$M  
antecedent debt 先前的债项 yXT.]%)  
ante-dated cheque 倒填日期支票 \k9]c3V  
anticipated expenditure 预期开支 4Ifz-t/  
anticipated net profit 预期纯利 ^jE8 "G*  
anticipated revenue 预期收入 hYb aVE  
anti-inflation measure 反通货膨胀措施 }1EtM/Ni{!  
anti-inflationary stance 反通货膨胀立场 bk|?>yd  
apparent deficit 表面赤字 ~5>k_\G8  
apparent financial solvency 表面偿债能力 "9X1T]  
apparent partner 表面合伙人 #+Y%Bxf  
application for personal assessment 个人入息课税申请书 k![oJ.vHD  
application of fund 资金应用 (_3QZ  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 _%wB*u,X  
appointed actuary 委任精算师 `Jj q5:\&  
appointed auditor 委任核数师；委任审计师 T,9pd;k  
appointed trustee 委任的受托人 yioX^`Fc(~  
appointer 委任人 j;J`PH  
apportioned pro rata 按比例分摊 ( TJGJY  
apportionment 分配；分摊 UCo`l~K)qg  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 fXSuJ<G  
apportionment formula 分摊方程式 .aQ8I1~  
apportionment of estate duty 遗产税的分摊 2 b80b50  
appraisal 估价；评估 .sSbU^U   
appreciable growth 可观增长 ! NJGW  
appreciable impact 显着影响 +GEdVB  
appreciable increase 可观增长 zm mkmTp  
appreciation 增值；升值 +`7!4gxwK!  
appreciation against other currencies 相对其他货币升值 #wZbG|%  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 Fh4Exl@6  
appreciation tax 增值税 i1 c[Gk.o  
appropriation 拨款；拨用；拨付 k'NP+N<M  
appropriation account 拨款帐目 cs 58: G5  
Appropriation Bill 拨款法案 }yaM.+8.  
appropriation-in-aid system 补助拨款办法 hd W7Qck"  
approved assets 核准资产 r72zWpF!Ss  
approved basket stock 认可一篮子证券 ]sI\.a  
approved budget 核准预算 =\M6s  
approved charitable donation 认可慈善捐款 {^?:-#~h  
approved charitable institution 认可慈善机构 8p#V4liE  
approved currency 核准货币；认可货币 (6i4N2   
approved estimates 核准预算 +k V$ @qH  
approved estimates of expenditure 核准开支预算 JfRLq
A/  
approved overseas insurer 核准海外保险人 -^JPY)\R  
approved overseas trust company 核准海外信托公司 ]:}7-;$V  
approved pooled investment fund 核准汇集投资基金 sJMpF8   
approved provident fund scheme 认可公积金计划 ; o(:}d  
approved provision 核准拨款 'vV+Wu#[  
approved redeemable share 核准可赎回股份 X/Ii}X/p  
approved regional stock 认可地区性证券 CIVV"p`}  
approved retirement scheme 认可退休金计划 n72kJ3u.  
approved subordinated loan 核准附属贷款 ;B !p4hu  
arbitrage 套戥；套汇；套利 <Y"HCa{  
arbitrageur 套戥者；套汇者  `7oYXk  
arbitrary amount 临时款项 U ]7;K>.T  
arrangement 措施；安排；协定 "jf_xZ$H-
 
arrears 欠款 yZ)-=H  
arrears of pay 欠付薪酬 @O| `r(le  
arrears of revenue 逾期未收税款；逾期未收的帐项 4n*`%V  
articles of association 组织章程；组织细则；组织章程细则 LfJMSscfv  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 xwj{4fzpk{  
ascertainment of profit 确定利润 +UiJWO
 
"Asia Clear" “亚洲结算系统”