[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 ^]Y>[[  
allotment notice 股份配售通知；配股通知 6?gW-1mY  
allotment of shares 股份分配 AEI>\Y  
allowable 可获宽免；免税的 <18(  
allowable business loss 可扣除的营业亏损 {_
"<1C  
allowable expenses 可扣税的支出 .^33MWu6  
allowance 免税额；津贴；备抵；准备金 XAKs0*J>  
allowance for debts 债项的免税额 JAnZdfRt  
allowance for depreciation by wear and tear 耗损折旧免税额 {GT*ZU*  
allowance for funeral expenses 殡殓费的免税额 Vi
$~-6n&  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 bTN
gjc  
allowance for repairs and outgoings 修葺及支出方面的免税额 JPI3[.o  
allowance to debtor 给债务人的津贴 |)DGkOtd  
alteration of capital 资本更改  RZ?jJm$  
alternate trustee 候补受托人 \[i1JG  
amalgamation 合并 =+-UJo5  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 F@j Z
ho  
ambit of charges 征税范围；收费范围 bjW]bRw  
amended valuation 经修订的估值 y3Q sv  
American Commodities Exchange 美国商品交易所 s-!
ArB,  
American Express Bank Limited 美国运通银行 MTh<|$   
American Stock Exchange 美国证券交易所 yx8z4*]kH  
amortization 摊销 B2vh-%63  
amount due from banks 存放银行同业的款项 mfn,Gjt3O  
amount due from banks abroad 存放海外银行同业的款项 Igt#V;kK"2  
amount due from holding companies 控股公司欠款 2DDtu[}  
amount due from local banks 存放本港银行同业的款项 ;u ({\K
 
amount due to banks 银行同业的存款 i v38p%Zm  
amount due to banks abroad 海外银行同业的存款 l}|%5.5-  
amount due to holding companies 控股公司存款 Y;M|D'y+  
amount due to local banks 本港银行同业的存款 ]IQ&>z}<  
amount due to outport banks 外埠银行同业的存款 <8&au(I,vB  
amount for note issue 发行纸币的款额 [ = q1T3  
amount of bond 担保契据的款额 x.6:< y  
amount of consideration 代价款额 M#6W(|V/  
amount of contribution 供款数额 qOtgve`jX  
amount of indebtedness 负债款额 *I.f1lz%*  
amount of principal of the loan 贷款本金额 9ULQrq$?  
amount of rates chargeable 应征差饷数额 ,AFu C<  
amount of share capital 股本额 g}{aZ$sta  
amount of sums assured 承保款额 )F>#*P  
amount of variation 变动幅度 L|7R9+ZG  
amount of vote 拨款数额 prF%.(G2)  
amount payable 应付款额 b94DJzL1z  
amount receivable 应收款额 n0 {i&[I~+  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 3z?> j]  
analysis 分析 B
%b4v  
ancillary risk 附属风险 L|xbR#v  
annual account 周年帐目；周年帐目报表；年度决算；年结 sY Q
k  
annual accounting date 年结日期 
4N3 R|  
annual allowance 每年免税额；年积金；年度津贴；年津 lvz7#f L~  
annual balance 年度余额 Y eo]]i{  
annual disposable income 每年可动用收入 dn
+KH+v  
annual estimates 周年预算 X`>i&I]  
annual fee 年费 !CT5!5T  
annual general meeting 周年大会 *vxk@`K~  
annual growth rate 年增率；每年增长率 D=Gtq6jd  
annual long-term supplement 长期个案每年补助金 WX?IYQ+  
annual pensionable emolument 可供计算退休金的年薪 q"J]%zO  
annual report 年报 #OD/$f_  
Annual Report on the Consumer Price Index 《消费物价指数年报》 xsbE TP?  
annual return 周年报表；周年申报表；每年报税表格 a~}OZ&PG  
Annual Return Rules 《周年报表规则》 IfAZn_  
annual review of consumer prices 每年消费物价回顾 kJsN|
=  
annual roll-forward basis 逐年延展方式 +gtbcF@rx  
annual salary 年薪 JIOR4'9  
annual statement 年度报表；年度决算表 pJ"qu,w  
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 d#4**BM  
annuitant 年金受益人 J @1!Oq>  
annuity 年金 [D4SW#  
annuity contract 年金合约 #rfiD%c  
annuity on human life 人寿年金 7'V@+5
 
antecedent debt 先前的债项 [!#L6&:a8  
ante-dated cheque 倒填日期支票 6iE<T&$3P  
anticipated expenditure 预期开支 Hk.TM2{w  
anticipated net profit 预期纯利 0gr/<v  
anticipated revenue 预期收入 h2]P]@nW;W  
anti-inflation measure 反通货膨胀措施 u?(d gJ  
anti-inflationary stance 反通货膨胀立场 y 
I  
apparent deficit 表面赤字 @9RM9zK.q  
apparent financial solvency 表面偿债能力 k)=s>&hl  
apparent partner 表面合伙人 BG]#o|KW  
application for personal assessment 个人入息课税申请书 "_NN3lD)X  
application of fund 资金应用 nT$SfGFj8  
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 04P}-L,  
appointed actuary 委任精算师 s8t;.^1}  
appointed auditor 委任核数师；委任审计师 ,Ah;A [%?~  
appointed trustee 委任的受托人 c]o'xd,T8\  
appointer 委任人 }!.(n=idZ  
apportioned pro rata 按比例分摊 e2oa($9  
apportionment 分配；分摊 eJX9_6m-  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 ^A&1^B  
apportionment formula 分摊方程式 ~4Fvy'  
apportionment of estate duty 遗产税的分摊 `kXs;T6&  
appraisal 估价；评估 y/7\?qfTk  
appreciable growth 可观增长 ~P**O~  
appreciable impact 显着影响 :J&oX <nF^  
appreciable increase 可观增长 'S&zCTX7j  
appreciation 增值；升值
A]oV"`f  
appreciation against other currencies 相对其他货币升值 p]+Pkxz]'  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 "`e{/7I  
appreciation tax 增值税 *P=VFP  
appropriation 拨款；拨用；拨付 V&2l5v  
appropriation account 拨款帐目 Ioa$51&  
Appropriation Bill 拨款法案 flbd0NB  
appropriation-in-aid system 补助拨款办法 <<5(0#y#  
approved assets 核准资产 N5 6g+,w%)  
approved basket stock 认可一篮子证券 Fk7')?  
approved budget 核准预算 z$. 88^  
approved charitable donation 认可慈善捐款 K Z91-  
approved charitable institution 认可慈善机构 y??XIsF  
approved currency 核准货币；认可货币 x g  
approved estimates 核准预算 kxhWq:[c  
approved estimates of expenditure 核准开支预算 f46t9dxp $  
approved overseas insurer 核准海外保险人 +\ .Lp 5  
approved overseas trust company 核准海外信托公司 }|NCboM^_  
approved pooled investment fund 核准汇集投资基金 bK&+5t&  
approved provident fund scheme 认可公积金计划 GGs}i1m  
approved provision 核准拨款 p}~JgEE  
approved redeemable share 核准可赎回股份 h3 }OX{k  
approved regional stock 认可地区性证券 I,vJbvvl!  
approved retirement scheme 认可退休金计划 c`w}|d]mC  
approved subordinated loan 核准附属贷款 }WXi$(@v  
arbitrage 套戥；套汇；套利 Eo]xNn/g  
arbitrageur 套戥者；套汇者 yN(%-u"  
arbitrary amount 临时款项 UySZbmP48  
arrangement 措施；安排；协定 Pu$Tk|  
arrears 欠款 `+:`_4  
arrears of pay 欠付薪酬 =GMkR+<)  
arrears of revenue 逾期未收税款；逾期未收的帐项 F{;((VboN  
articles of association 组织章程；组织细则；组织章程细则 TKmf+ZT*r  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 <R=Zs[9M1  
ascertainment of profit 确定利润 BpPy&  
"Asia Clear" “亚洲结算系统”