[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 !%2aw0Yv  
allotment notice 股份配售通知；配股通知 "@[xo7T  
allotment of shares 股份分配 2)^[SpZ  
allowable 可获宽免；免税的 <#9zc'ED:  
allowable business loss 可扣除的营业亏损 r6-'p0|   
allowable expenses 可扣税的支出 ;Q.g[[J/p  
allowance 免税额；津贴；备抵；准备金 d4P0f'.z  
allowance for debts 债项的免税额 (dC<N3  
allowance for depreciation by wear and tear 耗损折旧免税额 It\ob7n  
allowance for funeral expenses 殡殓费的免税额 =9;jVaEMJL  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 = *A_{u;E  
allowance for repairs and outgoings 修葺及支出方面的免税额 r4c3t,L*$I  
allowance to debtor 给债务人的津贴 O Qh36BM  
alteration of capital 资本更改 ZN ?P4#ZS  
alternate trustee 候补受托人 ^JMSe-  
amalgamation 合并 'c<@SVF{Zz  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 /m;w~-N  
ambit of charges 征税范围；收费范围 =;3|?J0=  
amended valuation 经修订的估值 B|O/h!H.  
American Commodities Exchange 美国商品交易所 F*
d{<  
American Express Bank Limited 美国运通银行 ^IGTGY]s  
American Stock Exchange 美国证券交易所 m`c(J1Et  
amortization 摊销 Et
H)E)  
amount due from banks 存放银行同业的款项 !P!|U/|c  
amount due from banks abroad 存放海外银行同业的款项 {fMrx1  
amount due from holding companies 控股公司欠款 NoJo-vo*  
amount due from local banks 存放本港银行同业的款项 j$]t`6gG  
amount due to banks 银行同业的存款 %KY&E>^  
amount due to banks abroad 海外银行同业的存款 XY|-qd}A  
amount due to holding companies 控股公司存款 f41!+W=  
amount due to local banks 本港银行同业的存款 ]~(Ipz2NP  
amount due to outport banks 外埠银行同业的存款 %;zWS/JhL  
amount for note issue 发行纸币的款额 Z3R..vy
8  
amount of bond 担保契据的款额 5hpb=2  
amount of consideration 代价款额 U<r<$K  
amount of contribution 供款数额 ryx<^q  
amount of indebtedness 负债款额 _T
B\@)\  
amount of principal of the loan 贷款本金额 jq["z<V)x  
amount of rates chargeable 应征差饷数额 l{Hi5x'H  
amount of share capital 股本额 ?XGZp?6  
amount of sums assured 承保款额 2+GF:[$  
amount of variation 变动幅度 S&]:=
He  
amount of vote 拨款数额 DI}h?Uf ,  
amount payable 应付款额 n37( sKG  
amount receivable 应收款额 "eQ96^'J  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 9~,eu  
analysis 分析 IHo6&  
ancillary risk 附属风险 %4L|#^7:  
annual account 周年帐目；周年帐目报表；年度决算；年结 IFPywL{K  
annual accounting date 年结日期 r+0)l:{.  
annual allowance 每年免税额；年积金；年度津贴；年津 YQN=.Wtc  
annual balance 年度余额 u(ZS sftat  
annual disposable income 每年可动用收入 /p>"|z  
annual estimates 周年预算 J7QlGm
,=  
annual fee 年费 @R2| =ox  
annual general meeting 周年大会 nfDPM\FFD  
annual growth rate 年增率；每年增长率 MO#%w  
annual long-term supplement 长期个案每年补助金 V6$v@Zq  
annual pensionable emolument 可供计算退休金的年薪 [1nI%/</>  
annual report 年报 u>S&?X'a  
Annual Report on the Consumer Price Index 《消费物价指数年报》 wKY6[vvF  
annual return 周年报表；周年申报表；每年报税表格 T"d]QYJS  
Annual Return Rules 《周年报表规则》 FcW ?([l  
annual review of consumer prices 每年消费物价回顾 {.,OPR"\  
annual roll-forward basis 逐年延展方式 ?o.G@-  
annual salary 年薪 }UGPEf\  
annual statement 年度报表；年度决算表 xJ
&StN/'  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 7FDraEr#f  
annuitant 年金受益人 1C$^S]v%a  
annuity 年金 >;
W)tc,  
annuity contract 年金合约 e-}PJ%!,T  
annuity on human life 人寿年金 .X2mEnh  
antecedent debt 先前的债项 WejY b;KS  
ante-dated cheque 倒填日期支票 RPiCX
pJv&  
anticipated expenditure 预期开支 sa#"@j)  
anticipated net profit 预期纯利 ,Fr{i1Ky  
anticipated revenue 预期收入 6:EO  
anti-inflation measure 反通货膨胀措施 fRa1m?%s  
anti-inflationary stance 反通货膨胀立场 tIr66'8  
apparent deficit 表面赤字 Y*}Sq|y  
apparent financial solvency 表面偿债能力 e;6Sj  
apparent partner 表面合伙人 >Le mTr  
application for personal assessment 个人入息课税申请书 H7SqM D*y9  
application of fund 资金应用 /BIPLDN6  
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 y~luuV;uj  
appointed actuary 委任精算师 ADBw" ? >  
appointed auditor 委任核数师；委任审计师 W;-Qze\D  
appointed trustee 委任的受托人 |M K-~ep  
appointer 委任人 d;;=s=j  
apportioned pro rata 按比例分摊 K0E;4r  
apportionment 分配；分摊 0Hz3nd?v  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 -%N (X8  
apportionment formula 分摊方程式 u\E.H5u27  
apportionment of estate duty 遗产税的分摊 Xl aNR+  
appraisal 估价；评估 g]ihwm~  
appreciable growth 可观增长 e.jgV=dT-  
appreciable impact 显着影响 FFQF0.@EBi  
appreciable increase 可观增长 7]v-2 *  
appreciation 增值；升值 AjlG_F  
appreciation against other currencies 相对其他货币升值 ^Ue.9#9T&g  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 FCe503qND$  
appreciation tax 增值税 qe$K6A%Yd  
appropriation 拨款；拨用；拨付 & aLR'*]6  
appropriation account 拨款帐目 T5Fah#-4  
Appropriation Bill 拨款法案 hW},%  
appropriation-in-aid system 补助拨款办法 \D[BRE+  
approved assets 核准资产 ld?M,Qd  
approved basket stock 认可一篮子证券 OS9v.pz  
approved budget 核准预算 k Z3tz?D
u  
approved charitable donation 认可慈善捐款 /.?\P#9)  
approved charitable institution 认可慈善机构 95<:-?4C;W  
approved currency 核准货币；认可货币 YG8oy! Zl  
approved estimates 核准预算 WIGb7}egR  
approved estimates of expenditure 核准开支预算 drZw# b  
approved overseas insurer 核准海外保险人 dG rA18  
approved overseas trust company 核准海外信托公司 ]S[r$<r$  
approved pooled investment fund 核准汇集投资基金 0PfFli`2;  
approved provident fund scheme 认可公积金计划 }F.1j!71L  
approved provision 核准拨款 2 g8PU$T  
approved redeemable share 核准可赎回股份 hB.dqv]^  
approved regional stock 认可地区性证券 `Q8D[  
approved retirement scheme 认可退休金计划 @ 3@%9E  
approved subordinated loan 核准附属贷款 &qU[wn:1  
arbitrage 套戥；套汇；套利 B '
;Ob  
arbitrageur 套戥者；套汇者 Qh[t##I/  
arbitrary amount 临时款项 +?<j SmGW  
arrangement 措施；安排；协定 QCo^#-   
arrears 欠款 @$*c0. |z  
arrears of pay 欠付薪酬 4(&'V+ o  
arrears of revenue 逾期未收税款；逾期未收的帐项 M,@SUu v"  
articles of association 组织章程；组织细则；组织章程细则 !eq]V9  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 fkG8,=  
ascertainment of profit 确定利润 4TKi)0 #7  
"Asia Clear" “亚洲结算系统”