[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 z,f  
allotment notice 股份配售通知；配股通知 BYKONZu  
allotment of shares 股份分配 Y9w^F_relL  
allowable 可获宽免；免税的 ?c6`p3p3L  
allowable business loss 可扣除的营业亏损 U;
qGUqI  
allowable expenses 可扣税的支出 ]Jum(1Bo  
allowance 免税额；津贴；备抵；准备金 !zW22M  
allowance for debts 债项的免税额 yh'P17N|q  
allowance for depreciation by wear and tear 耗损折旧免税额 F, 39'<N[  
allowance for funeral expenses 殡殓费的免税额 7`pK=E}+  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 ~\yk{1S  
allowance for repairs and outgoings 修葺及支出方面的免税额 oNFvRb2Rd  
allowance to debtor 给债务人的津贴 `^G?+p2E  
alteration of capital 资本更改 G@=H=' :~  
alternate trustee 候补受托人  Qk)E:  
amalgamation 合并 sWGc1jC?.F  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 A?;KfVq  
ambit of charges 征税范围；收费范围 ZR*Dl.GWY  
amended valuation 经修订的估值 R[bI4|t  
American Commodities Exchange 美国商品交易所 ] v8.ym  
American Express Bank Limited 美国运通银行 j` 5K7~hv  
American Stock Exchange 美国证券交易所 '<!T'l:R:/  
amortization 摊销 SKdh!*G  
amount due from banks 存放银行同业的款项 7 O]$2  
amount due from banks abroad 存放海外银行同业的款项 _9B ^@~  
amount due from holding companies 控股公司欠款 5f-eWW]!  
amount due from local banks 存放本港银行同业的款项 IPa)+ ZQ  
amount due to banks 银行同业的存款 ?}Y;/Lwx  
amount due to banks abroad 海外银行同业的存款 Q^@z]Sc[  
amount due to holding companies 控股公司存款 WW[G
ne  
amount due to local banks 本港银行同业的存款 y yqya[-11  
amount due to outport banks 外埠银行同业的存款 U^~jB= =]  
amount for note issue 发行纸币的款额 o'*7I|7a  
amount of bond 担保契据的款额 t \;,$i  
amount of consideration 代价款额 av:9kPKm  
amount of contribution 供款数额 [:"7B&&A  
amount of indebtedness 负债款额 SMMvRF`7  
amount of principal of the loan 贷款本金额 F&6Xo]?  
amount of rates chargeable 应征差饷数额 hTS?+l  
amount of share capital 股本额 "b `R_gG9  
amount of sums assured 承保款额 d
#Xt2   
amount of variation 变动幅度 NU/:jr.W#  
amount of vote 拨款数额 Pu`;B   
amount payable 应付款额 c-".VF  
amount receivable 应收款额 # M18&ld,r  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 `F,*NESv  
analysis 分析 a`E1rK'  
ancillary risk 附属风险 %VsIg  
annual account 周年帐目；周年帐目报表；年度决算；年结 Sf"]enwB  
annual accounting date 年结日期 UtzM+7r@  
annual allowance 每年免税额；年积金；年度津贴；年津 IM8l
A  
annual balance 年度余额 V'm4DR#M  
annual disposable income 每年可动用收入 NB#-W4NA  
annual estimates 周年预算
dOx0'q"Z  
annual fee 年费 >sl#2,br  
annual general meeting 周年大会 l0@+&Xj  
annual growth rate 年增率；每年增长率 .j l|?o  
annual long-term supplement 长期个案每年补助金 /5&'U!:+  
annual pensionable emolument 可供计算退休金的年薪 89+Q^79m  
annual report 年报 xwe^_7  
Annual Report on the Consumer Price Index 《消费物价指数年报》 L>>Cx`ASi  
annual return 周年报表；周年申报表；每年报税表格 N~0~1 WQn  
Annual Return Rules 《周年报表规则》 9yWQ}h
 
annual review of consumer prices 每年消费物价回顾 WJs2d73Qp  
annual roll-forward basis 逐年延展方式 r{ }&* Y  
annual salary 年薪 +S C;@'  
annual statement 年度报表；年度决算表 [ m#| [%  
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 TZ>_N;jTZ  
annuitant 年金受益人 g|V
md  
annuity 年金 '@3Kq\/  
annuity contract 年金合约 o3kVcX^  
annuity on human life 人寿年金 }MCJ$=5  
antecedent debt 先前的债项 (I0QwB  
ante-dated cheque 倒填日期支票 P8\bi"iiN  
anticipated expenditure 预期开支 vC|V8ea  
anticipated net profit 预期纯利 Ow f:Kife  
anticipated revenue 预期收入 z]33_[G1U  
anti-inflation measure 反通货膨胀措施 {wy#HYhv  
anti-inflationary stance 反通货膨胀立场 m{{ 8#@g  
apparent deficit 表面赤字 0k):OVfm=  
apparent financial solvency 表面偿债能力 FAbl
5VW'  
apparent partner 表面合伙人 kHx6]<  
application for personal assessment 个人入息课税申请书 )D>= \Me  
application of fund 资金应用 2|:xb9#  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 Xn3 \a81  
appointed actuary 委任精算师 vd]75  
appointed auditor 委任核数师；委任审计师 na-mh E,H  
appointed trustee 委任的受托人  PH6NU&H  
appointer 委任人 o@j)clf  
apportioned pro rata 按比例分摊 dVe  
apportionment 分配；分摊 p*OpO&oodu  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 SQ0t28N3h  
apportionment formula 分摊方程式 = k7}[!T  
apportionment of estate duty 遗产税的分摊 EI!e0V1!  
appraisal 估价；评估 lN,)T%[ 0-  
appreciable growth 可观增长 l?J|Ip2W  
appreciable impact 显着影响 Bkh1
VAT  
appreciable increase 可观增长 vAH`tPi>  
appreciation 增值；升值 c2fqueK|:W  
appreciation against other currencies 相对其他货币升值 /\e&nYz  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 VyWPg7}e  
appreciation tax 增值税 zilM+BZ8  
appropriation 拨款；拨用；拨付 pon0!\ZT=  
appropriation account 拨款帐目 XJ{b_h#N  
Appropriation Bill 拨款法案 D5gDVulsh  
appropriation-in-aid system 补助拨款办法 dRu|*s  
approved assets 核准资产 [
rf.&  
approved basket stock 认可一篮子证券 ;fl3'.S[  
approved budget 核准预算 *CS2ndp  
approved charitable donation 认可慈善捐款 7'1 +i  
approved charitable institution 认可慈善机构 A$;"9F@  
approved currency 核准货币；认可货币 }[c,/NH  
approved estimates 核准预算 ccm(r~lhJ  
approved estimates of expenditure 核准开支预算 u>-pgu  
approved overseas insurer 核准海外保险人 9?L,DThQ  
approved overseas trust company 核准海外信托公司  HLsG<#  
approved pooled investment fund 核准汇集投资基金 Y24H` s1u/  
approved provident fund scheme 认可公积金计划 22_%u=p-|  
approved provision 核准拨款 Z@d(0 z  
approved redeemable share 核准可赎回股份 K a|, qkb  
approved regional stock 认可地区性证券 g+  P  
approved retirement scheme 认可退休金计划 \2huDNW& !  
approved subordinated loan 核准附属贷款 RI</T3%~  
arbitrage 套戥；套汇；套利 y L|'K}  
arbitrageur 套戥者；套汇者 JK_(!  
arbitrary amount 临时款项 c3]X#Qa#m$  
arrangement 措施；安排；协定 n,vs(ZL:  
arrears 欠款 w_hN2eYo&e  
arrears of pay 欠付薪酬 !,z==Qp|v  
arrears of revenue 逾期未收税款；逾期未收的帐项 >Ndck2@  
articles of association 组织章程；组织细则；组织章程细则 
.QVZ!  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 C]'ru  
ascertainment of profit 确定利润 yG..B  
"Asia Clear" “亚洲结算系统”