[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 .E.(\  
allotment notice 股份配售通知；配股通知 #nQboTB@  
allotment of shares 股份分配 2K^xN]]rG  
allowable 可获宽免；免税的 1@N4Y9o  
allowable business loss 可扣除的营业亏损 DoNN
;^H  
allowable expenses 可扣税的支出 Ty vUdU  
allowance 免税额；津贴；备抵；准备金 \qDY0hIv t  
allowance for debts 债项的免税额 %(S!/(LWW  
allowance for depreciation by wear and tear 耗损折旧免税额 zjTCq; G  
allowance for funeral expenses 殡殓费的免税额 )xL_jSyh  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 wHZ(=z/q  
allowance for repairs and outgoings 修葺及支出方面的免税额 b\^1P;!'W  
allowance to debtor 给债务人的津贴 8lyNg w1  
alteration of capital 资本更改 hh$i1n  
alternate trustee 候补受托人 (tF/2cZk  
amalgamation 合并 RT2&^9-  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 7:zoF],s  
ambit of charges 征税范围；收费范围 sC ?e%B  
amended valuation 经修订的估值 J|@O4g  
American Commodities Exchange 美国商品交易所 tI  
American Express Bank Limited 美国运通银行 xouBBb=  
American Stock Exchange 美国证券交易所 i)/#u+Y1P  
amortization 摊销 YkQ=rurE  
amount due from banks 存放银行同业的款项 >Cq
Z75>  
amount due from banks abroad 存放海外银行同业的款项 /IG3>|R  
amount due from holding companies 控股公司欠款 #sv:)p  
amount due from local banks 存放本港银行同业的款项 1wE`
kbC<  
amount due to banks 银行同业的存款 mqBX1D`e2  
amount due to banks abroad 海外银行同业的存款 e +jp,>(v  
amount due to holding companies 控股公司存款 (SCZ.G(>  
amount due to local banks 本港银行同业的存款 -^*8D(j*  
amount due to outport banks 外埠银行同业的存款 p`S~UBcL.  
amount for note issue 发行纸币的款额 x&N@R?AG1  
amount of bond 担保契据的款额 S] 4RGWn  
amount of consideration 代价款额 ;xSlRTNT=6  
amount of contribution 供款数额 _QtW)\)5\  
amount of indebtedness 负债款额 PWV+M@  
amount of principal of the loan 贷款本金额 b%X<'8z9Z  
amount of rates chargeable 应征差饷数额 {M23a _t\  
amount of share capital 股本额 fG<[zt\e  
amount of sums assured 承保款额 KhPDXY]!  
amount of variation 变动幅度 Qqd+=mgc  
amount of vote 拨款数额 t4p-pH'9b  
amount payable 应付款额 J=H8^4M  
amount receivable 应收款额 Qv zE:]pyi  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 )LL.fPic  
analysis 分析 9?|m ^  
ancillary risk 附属风险 >?{> !#1  
annual account 周年帐目；周年帐目报表；年度决算；年结 4)9Pgp:  
annual accounting date 年结日期 }cIj1 :  
annual allowance 每年免税额；年积金；年度津贴；年津 ^J@ Xsl  
annual balance 年度余额 ']sIU;h3  
annual disposable income 每年可动用收入 TrVQ]9;jWk  
annual estimates 周年预算 km}E&ao  
annual fee 年费 m.U&O=]5  
annual general meeting 周年大会 lC^?Jk[N  
annual growth rate 年增率；每年增长率 cMfnc.P\K  
annual long-term supplement 长期个案每年补助金 s ~i,R  
annual pensionable emolument 可供计算退休金的年薪 =I$:-[(  
annual report 年报 c-[IgX e  
Annual Report on the Consumer Price Index 《消费物价指数年报》 rjHW  
annual return 周年报表；周年申报表；每年报税表格 
xQ=L2pX  
Annual Return Rules 《周年报表规则》 QjsN7h&%  
annual review of consumer prices 每年消费物价回顾 =Q8$O 2TW  
annual roll-forward basis 逐年延展方式 ,27=i>>  
annual salary 年薪 8yGo\\=T  
annual statement 年度报表；年度决算表 r+nhm"9  
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 Y2>*' nU  
annuitant 年金受益人 #~
6X9,x=  
annuity 年金 Bs-MoT !  
annuity contract 年金合约 U}W7[f lc  
annuity on human life 人寿年金 $t>ow~Xi  
antecedent debt 先前的债项 peU1 t:k?  
ante-dated cheque 倒填日期支票 )<L?3Jjt5  
anticipated expenditure 预期开支 1gH>B5`  
anticipated net profit 预期纯利 y|%lw%cSe  
anticipated revenue 预期收入 (<yQA. M  
anti-inflation measure 反通货膨胀措施 kJ0otr2P  
anti-inflationary stance 反通货膨胀立场 5{#y a2  
apparent deficit 表面赤字 {"^#CSi  
apparent financial solvency 表面偿债能力 GV SVNT}I  
apparent partner 表面合伙人 WtbOm  
application for personal assessment 个人入息课税申请书 ="[6Z$R  
application of fund 资金应用 c6HH%|  
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 [u8JqX  
appointed actuary 委任精算师 T(bFn?  
appointed auditor 委任核数师；委任审计师 SVT'fPm1M  
appointed trustee 委任的受托人 ptpu u=3"  
appointer 委任人
n4EZy<~m  
apportioned pro rata 按比例分摊 ?E7.x%n7X5  
apportionment 分配；分摊 Z9lfd6MU,  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 #]Q.B\\  
apportionment formula 分摊方程式 `L"{sW6S  
apportionment of estate duty 遗产税的分摊 $!"*h  
appraisal 估价；评估 b
.v^:M  
appreciable growth 可观增长 qCYXkZ%`  
appreciable impact 显着影响 QLyBP!X-  
appreciable increase 可观增长 x W'(]Z7_  
appreciation 增值；升值 $g)X,iQu  
appreciation against other currencies 相对其他货币升值 <k2]GI-}h  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 _6'HBE  
appreciation tax 增值税 2d-C}&}L\  
appropriation 拨款；拨用；拨付 rxAb]~MMp  
appropriation account 拨款帐目 Og<UW^VR  
Appropriation Bill 拨款法案 *mXs(u  
appropriation-in-aid system 补助拨款办法 s&WHKCb  
approved assets 核准资产 (yi{<$U*  
approved basket stock 认可一篮子证券 U*Pi%
J  
approved budget 核准预算 ~D\ V!  
approved charitable donation 认可慈善捐款 4O3-PU>N  
approved charitable institution 认可慈善机构 v"smmQZik  
approved currency 核准货币；认可货币 W RVm^  
approved estimates 核准预算 eMDraJv@  
approved estimates of expenditure 核准开支预算 hlTM<E  
approved overseas insurer 核准海外保险人 C9FQo7  
approved overseas trust company 核准海外信托公司 @C6.~OiP  
approved pooled investment fund 核准汇集投资基金 W%cJ#R[o  
approved provident fund scheme 认可公积金计划 .Tet
N}w  
approved provision 核准拨款 +tPqU6  
approved redeemable share 核准可赎回股份 |0/~7l  
approved regional stock 认可地区性证券 E14Dq#L  
approved retirement scheme 认可退休金计划 +eD+Z.{  
approved subordinated loan 核准附属贷款 /0qLMlL$  
arbitrage 套戥；套汇；套利 ] 'ybu&22  
arbitrageur 套戥者；套汇者 {QTnVS't 0  
arbitrary amount 临时款项 + %07J6  
arrangement 措施；安排；协定 7{e*isV  
arrears 欠款 QGQ>shIeZ  
arrears of pay 欠付薪酬 Ox1#}7`0>  
arrears of revenue 逾期未收税款；逾期未收的帐项 KPSHBv-#  
articles of association 组织章程；组织细则；组织章程细则 X,8]g.<  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 DZ Q=Sinry  
ascertainment of profit 确定利润 _}-Ed,.=  
"Asia Clear" “亚洲结算系统”