[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 S-6i5H"B&  
allotment notice 股份配售通知；配股通知 4wS!g10}  
allotment of shares 股份分配 muK)Yw[#N  
allowable 可获宽免；免税的 UQ e1rf  
allowable business loss 可扣除的营业亏损 $43CNnf3N  
allowable expenses 可扣税的支出 Nde1`W]:  
allowance 免税额；津贴；备抵；准备金 ' z^v
}~  
allowance for debts 债项的免税额 ^s8JW"H  
allowance for depreciation by wear and tear 耗损折旧免税额 |c]L]
PU  
allowance for funeral expenses 殡殓费的免税额 l9rN!Q|  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 }D ~m%%,  
allowance for repairs and outgoings 修葺及支出方面的免税额 A[88IMZs  
allowance to debtor 给债务人的津贴 Q>=/u-  
alteration of capital 资本更改 wGz_IL.D  
alternate trustee 候补受托人 jN+2+P%OL  
amalgamation 合并 2JHF*zvO-  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 + L5  
ambit of charges 征税范围；收费范围 SZgan  
amended valuation 经修订的估值 |[bQJ<v6  
American Commodities Exchange 美国商品交易所 &M\qVL%w  
American Express Bank Limited 美国运通银行 \Zk<|T61$  
American Stock Exchange 美国证券交易所
n 8|  
amortization 摊销 ,(yaWd6  
amount due from banks 存放银行同业的款项 {6*UtG  
amount due from banks abroad 存放海外银行同业的款项 G|$n,X1O(  
amount due from holding companies 控股公司欠款 T6,6lll  
amount due from local banks 存放本港银行同业的款项 % +$!ctn  
amount due to banks 银行同业的存款 # WL5p.  
amount due to banks abroad 海外银行同业的存款 ^
F"eHUg  
amount due to holding companies 控股公司存款 #4sSt-s&  
amount due to local banks 本港银行同业的存款 L-3wez;hm  
amount due to outport banks 外埠银行同业的存款 BI6`@}%7>  
amount for note issue 发行纸币的款额 oA ]F`N=  
amount of bond 担保契据的款额 KU0;}GSNX}  
amount of consideration 代价款额 wB*}XJah  
amount of contribution 供款数额 QRY7ck:N  
amount of indebtedness 负债款额 ;xE1#ZT  
amount of principal of the loan 贷款本金额 L:_pJP  
amount of rates chargeable 应征差饷数额 "k7
C
 
amount of share capital 股本额 %t-}dC&  
amount of sums assured 承保款额 hniT
MO  
amount of variation 变动幅度 dC}4 Er  
amount of vote 拨款数额 t9kqX(!  
amount payable 应付款额 yH@2nAn  
amount receivable 应收款额 p
["20?^  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 SL% Ec%9Y  
analysis 分析 <
dhBO  
ancillary risk 附属风险 V_Y2@4  
annual account 周年帐目；周年帐目报表；年度决算；年结 O$&4{h`  
annual accounting date 年结日期 [ %7oq;^J  
annual allowance 每年免税额；年积金；年度津贴；年津 _k5-Wd5Ypw  
annual balance 年度余额 `l}r&z(8  
annual disposable income 每年可动用收入 Hh;o<N>U  
annual estimates 周年预算 oO,"B8a  
annual fee 年费 *&yt;|y  
annual general meeting 周年大会 /\uW[
mt  
annual growth rate 年增率；每年增长率 Ds%~J  
annual long-term supplement 长期个案每年补助金 }2_i<4,L  
annual pensionable emolument 可供计算退休金的年薪 T;JA.=I  
annual report 年报 fxX4  !r  
Annual Report on the Consumer Price Index 《消费物价指数年报》 xXc3#n   
annual return 周年报表；周年申报表；每年报税表格 "/U~j4O  
Annual Return Rules 《周年报表规则》 h`p9H2}0  
annual review of consumer prices 每年消费物价回顾 e/u(Re  
annual roll-forward basis 逐年延展方式 !p"Ijz5  
annual salary 年薪 *6*/kV?F  
annual statement 年度报表；年度决算表 |/p2DU2  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 N]@e7P'9F  
annuitant 年金受益人 9ioV R  
annuity 年金 sr,8Qd0M  
annuity contract 年金合约 c`G~.paY|  
annuity on human life 人寿年金 |h1Y3  
antecedent debt 先前的债项 0--0+?  
ante-dated cheque 倒填日期支票 Dmv@ljwO  
anticipated expenditure 预期开支 Q|J$R  
anticipated net profit 预期纯利 GGwHz]1L  
anticipated revenue 预期收入 3P2L phW  
anti-inflation measure 反通货膨胀措施 _LSf )  
anti-inflationary stance 反通货膨胀立场 0(dXU\Y  
apparent deficit 表面赤字 6P*2Kg`  
apparent financial solvency 表面偿债能力 ZnYoh/  
apparent partner 表面合伙人 E#c ZM>  
application for personal assessment 个人入息课税申请书 dy*CDRU4  
application of fund 资金应用 E; Z1HF R  
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 wN
m~H  
appointed actuary 委任精算师 _-g?6q  
appointed auditor 委任核数师；委任审计师 qy|si4IU8,  
appointed trustee 委任的受托人 'xY@I`x  
appointer 委任人 Kzd)Z fnD0  
apportioned pro rata 按比例分摊 JmK[7t  
apportionment 分配；分摊 DN;An0 {MK  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 u0& dDZ  
apportionment formula 分摊方程式 BAS3&fA  
apportionment of estate duty 遗产税的分摊 YV0K&d  
appraisal 估价；评估 {$mj9?n=v  
appreciable growth 可观增长 j8eb
Vq  
appreciable impact 显着影响 y7CrH=^jc  
appreciable increase 可观增长 FO5'<G-  
appreciation 增值；升值 ^d2bl,1  
appreciation against other currencies 相对其他货币升值 p94 w0_m@|  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 0Bpix|mq  
appreciation tax 增值税 RI%ZT  
appropriation 拨款；拨用；拨付 q9&d24|  
appropriation account 拨款帐目 KzC`*U[  
Appropriation Bill 拨款法案 pP6pn~}  
appropriation-in-aid system 补助拨款办法 o!+jPwEU  
approved assets 核准资产 "~lGSWcU  
approved basket stock 认可一篮子证券 G}b LWA  
approved budget 核准预算 u*$ 1e  
approved charitable donation 认可慈善捐款 |F 18j9  
approved charitable institution 认可慈善机构 BK1Aq3*)  
approved currency 核准货币；认可货币 y$e'-v  
approved estimates 核准预算 }TCOm_Y/qL  
approved estimates of expenditure 核准开支预算 T;%ceLD  
approved overseas insurer 核准海外保险人  !m
X 2  
approved overseas trust company 核准海外信托公司 c*g(R.!  
approved pooled investment fund 核准汇集投资基金 U\A*${  
approved provident fund scheme 认可公积金计划 Dab1^H!KT  
approved provision 核准拨款 "3i=kvdz  
approved redeemable share 核准可赎回股份 E}$K&<J'-  
approved regional stock 认可地区性证券 @9pk-BB^D  
approved retirement scheme 认可退休金计划  PiRbdl  
approved subordinated loan 核准附属贷款 m_z1|zM}o  
arbitrage 套戥；套汇；套利 >aZ$x/U+Iw  
arbitrageur 套戥者；套汇者 3w Bc`vJ!  
arbitrary amount 临时款项 ^r<bi%@C$  
arrangement 措施；安排；协定 @edi6b1W  
arrears 欠款 t3 q0|S
  
arrears of pay 欠付薪酬 IYy2EK[s  
arrears of revenue 逾期未收税款；逾期未收的帐项 (Js'(tBhiU  
articles of association 组织章程；组织细则；组织章程细则 sGCV um}  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 <,Zk9 t&  
ascertainment of profit 确定利润 ;ml;{<jI  
"Asia Clear" “亚洲结算系统”