[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 }Keon.N?   
allotment notice 股份配售通知；配股通知 dt0E0i  
allotment of shares 股份分配 ~S=fMv^BR  
allowable 可获宽免；免税的 `J,~hK  
allowable business loss 可扣除的营业亏损 |XdrO
  
allowable expenses 可扣税的支出 xEZVsz  
allowance 免税额；津贴；备抵；准备金 b;;Kxi:7$}  
allowance for debts 债项的免税额 19-yM`O  
allowance for depreciation by wear and tear 耗损折旧免税额 GoVPo'  
allowance for funeral expenses 殡殓费的免税额 09;'z  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 j!_^5d#d  
allowance for repairs and outgoings 修葺及支出方面的免税额 yb.|7U?/x  
allowance to debtor 给债务人的津贴 D*r Zaqy  
alteration of capital 资本更改 E29gnYxu8  
alternate trustee 候补受托人 _DvPF~  
amalgamation 合并 eKFc W5O  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 6M vRR  
ambit of charges 征税范围；收费范围 $No>-^)  
amended valuation 经修订的估值 +xdFkc  
American Commodities Exchange 美国商品交易所 'W2$wN+P  
American Express Bank Limited 美国运通银行 Sfa m=.l  
American Stock Exchange 美国证券交易所 /R$x-7t)^(  
amortization 摊销 ihY^~  
amount due from banks 存放银行同业的款项 bOIM0<(h  
amount due from banks abroad 存放海外银行同业的款项 I 3,e)Z  
amount due from holding companies 控股公司欠款 )qP{X,Uf  
amount due from local banks 存放本港银行同业的款项 B';>Hk  
amount due to banks 银行同业的存款 n6UU6t{  
amount due to banks abroad 海外银行同业的存款 QRh4f\fY  
amount due to holding companies 控股公司存款 Jq<`j<'9  
amount due to local banks 本港银行同业的存款 ~0r.3KTl"Y  
amount due to outport banks 外埠银行同业的存款 ^8*SCM_A  
amount for note issue 发行纸币的款额 ;OCI.S8  
amount of bond 担保契据的款额 M"l rwun^  
amount of consideration 代价款额 R^kv!x;h  
amount of contribution 供款数额 z,x"vK(  
amount of indebtedness 负债款额 rxI&;F#  
amount of principal of the loan 贷款本金额 Fl3r!a!P,  
amount of rates chargeable 应征差饷数额 !E#.WX  
amount of share capital 股本额 +rpd0s
49  
amount of sums assured 承保款额 |laKntv2  
amount of variation 变动幅度 =X5&au o  
amount of vote 拨款数额 7^TXlWn^G  
amount payable 应付款额 k^\&.63(  
amount receivable 应收款额 9Kx:^~}20o  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 Fsj&/: q  
analysis 分析 "LIii1]k  
ancillary risk 附属风险 E0A|+P '?  
annual account 周年帐目；周年帐目报表；年度决算；年结 Qr-J-2s?B  
annual accounting date 年结日期 W
3/Stt$D  
annual allowance 每年免税额；年积金；年度津贴；年津 v oS"
X  
annual balance 年度余额 LU7)F,ok  
annual disposable income 每年可动用收入  RGuHXf  
annual estimates 周年预算 }w ^ T9OC  
annual fee 年费 :;Rt#!  
annual general meeting 周年大会 17]
31  
annual growth rate 年增率；每年增长率 YaT+BRh?  
annual long-term supplement 长期个案每年补助金 q>4i0p8^  
annual pensionable emolument 可供计算退休金的年薪 |ylTy B
 
annual report 年报 n}'.6  
Annual Report on the Consumer Price Index 《消费物价指数年报》 "g1;TT:1~  
annual return 周年报表；周年申报表；每年报税表格 ,(W98}nB  
Annual Return Rules 《周年报表规则》 sq|@9GS0T  
annual review of consumer prices 每年消费物价回顾 gH55caF<  
annual roll-forward basis 逐年延展方式 Tv)y }  
annual salary 年薪 3Wxtxk._E  
annual statement 年度报表；年度决算表 zP'pfBgbJW  
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 i*w-Q=  
annuitant 年金受益人 QLU;.&  
annuity 年金 U`_vF~el~  
annuity contract 年金合约 Xq!tXJ)  
annuity on human life 人寿年金 Cj\+u\U #  
antecedent debt 先前的债项 8"UG
&wLT  
ante-dated cheque 倒填日期支票 I/V#[KC  
anticipated expenditure 预期开支 NRF%Qd8I/2  
anticipated net profit 预期纯利 f
Q4$@  
anticipated revenue 预期收入 gH)B` @  
anti-inflation measure 反通货膨胀措施 3CPOZZ  
anti-inflationary stance 反通货膨胀立场 0$ac1;7  
apparent deficit 表面赤字 (jFE{M$-  
apparent financial solvency 表面偿债能力 Jxw:Jk
~  
apparent partner 表面合伙人 <OfzE5  
application for personal assessment 个人入息课税申请书 BXw,Rz }  
application of fund 资金应用 dk`!UtNNRa  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 8%f! X51  
appointed actuary 委任精算师 EXzNehO~e  
appointed auditor 委任核数师；委任审计师 tvxcd*{  
appointed trustee 委任的受托人 JlGD.!`  
appointer 委任人 A8(PI)Ic.  
apportioned pro rata 按比例分摊 )'|W[Sh?  
apportionment 分配；分摊 DC7}Xly(  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 >&Q. .`q  
apportionment formula 分摊方程式 BF|FW  
apportionment of estate duty 遗产税的分摊 E9 -'!I!  
appraisal 估价；评估 ,)G+h#Y[*  
appreciable growth 可观增长 <r3n?w8  
appreciable impact 显着影响 {5-{f=Rk  
appreciable increase 可观增长 Vn;]''_  
appreciation 增值；升值 l%~zj,ew  
appreciation against other currencies 相对其他货币升值 { F8,^+b|  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 5B/\vLHg4  
appreciation tax 增值税 7/! C  
appropriation 拨款；拨用；拨付 G_4P)G3H  
appropriation account 拨款帐目 B4Oa7$M/U  
Appropriation Bill 拨款法案 $0 zL  
appropriation-in-aid system 补助拨款办法 `.WKU"To  
approved assets 核准资产 ~kT{O!x}4  
approved basket stock 认可一篮子证券 1M+!cX  
approved budget 核准预算 P32'`!/
:  
approved charitable donation 认可慈善捐款 y36aoKH  
approved charitable institution 认可慈善机构 x[6Bc  
approved currency 核准货币；认可货币 !iOu07<n&D  
approved estimates 核准预算 *OcptmY<  
approved estimates of expenditure 核准开支预算 l= S_#  
approved overseas insurer 核准海外保险人 |XG7
UH  
approved overseas trust company 核准海外信托公司 H9!*DA<W  
approved pooled investment fund 核准汇集投资基金 .6#2i <oPW  
approved provident fund scheme 认可公积金计划 =ab}.dWC  
approved provision 核准拨款 h9nCSj  
approved redeemable share 核准可赎回股份 XX6)(  
approved regional stock 认可地区性证券 f+AIxSw  
approved retirement scheme 认可退休金计划 I!'(>VlP7  
approved subordinated loan 核准附属贷款 z# B) b5  
arbitrage 套戥；套汇；套利 t]%R4ymV  
arbitrageur 套戥者；套汇者 6mLE-( Z7  
arbitrary amount 临时款项 '8 #*U  
arrangement 措施；安排；协定 dUSuhT  
arrears 欠款 %*=FLtBjo  
arrears of pay 欠付薪酬 -.{7;6:(k  
arrears of revenue 逾期未收税款；逾期未收的帐项 ]!w52kF7  
articles of association 组织章程；组织细则；组织章程细则 y&]D2"I  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 42LV
>X#i  
ascertainment of profit 确定利润 +?
tNly`  
"Asia Clear" “亚洲结算系统”