[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 Pn?g B}l  
allotment notice 股份配售通知；配股通知 _?Ly7*UML  
allotment of shares 股份分配 D~2n8h"2ye  
allowable 可获宽免；免税的 !|J2o8g  
allowable business loss 可扣除的营业亏损 u3jLe=Y'\  
allowable expenses 可扣税的支出 {Q^ -  
allowance 免税额；津贴；备抵；准备金 t<^7s9r;I  
allowance for debts 债项的免税额 +\.0Pr  
allowance for depreciation by wear and tear 耗损折旧免税额 _~y-?(46K  
allowance for funeral expenses 殡殓费的免税额 cNy*< Tv  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 |g<l|lqz|  
allowance for repairs and outgoings 修葺及支出方面的免税额 D3+<16[,  
allowance to debtor 给债务人的津贴 OskQ[ e0  
alteration of capital 资本更改 *M$$%G(4  
alternate trustee 候补受托人 &mba{O  
amalgamation 合并  Ozsv sa  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 8K\S]SZ  
ambit of charges 征税范围；收费范围 }fhGofN$e  
amended valuation 经修订的估值 3Z}KRsp3  
American Commodities Exchange 美国商品交易所 a,xy38T<  
American Express Bank Limited 美国运通银行 SU.$bsu  
American Stock Exchange 美国证券交易所 v#5hK<9  
amortization 摊销 r;"Qu  
amount due from banks 存放银行同业的款项 u*T#? W?  
amount due from banks abroad 存放海外银行同业的款项 E8aD
[j[w  
amount due from holding companies 控股公司欠款 _6aI>b#yL  
amount due from local banks 存放本港银行同业的款项
)qDV3   
amount due to banks 银行同业的存款 rFW,x_*_vP  
amount due to banks abroad 海外银行同业的存款 0"mr*hyj  
amount due to holding companies 控股公司存款 1[e%E#h  
amount due to local banks 本港银行同业的存款 U@}P]'`'f  
amount due to outport banks 外埠银行同业的存款
Jg6@)<n  
amount for note issue 发行纸币的款额 PD^Cj?wm  
amount of bond 担保契据的款额 ?{OU%usQwE  
amount of consideration 代价款额 "Q[?W(SA  
amount of contribution 供款数额 {@t6[g++  
amount of indebtedness 负债款额 #0Z%4WQ  
amount of principal of the loan 贷款本金额 V$ "]f6  
amount of rates chargeable 应征差饷数额 MX|@
x~9W  
amount of share capital 股本额 "OrF81  
amount of sums assured 承保款额 G~f|Sx  
amount of variation 变动幅度 #*"I?B/fd8  
amount of vote 拨款数额 r <2&_$|  
amount payable 应付款额 -[z1r)RZ  
amount receivable 应收款额 jOxnf%jl  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 j__l'?s  
analysis 分析 YG#{/;^nm)  
ancillary risk 附属风险 fTi5Ej*/?)  
annual account 周年帐目；周年帐目报表；年度决算；年结 4CxU eq  
annual accounting date 年结日期 /Em6+DN>  
annual allowance 每年免税额；年积金；年度津贴；年津 Fw%S%*B8g  
annual balance 年度余额 *nHkK!d<N  
annual disposable income 每年可动用收入 l0%7u  
annual estimates 周年预算 M"ZeK4qh  
annual fee 年费 ]ia{N  
annual general meeting 周年大会 |#22pq?RP  
annual growth rate 年增率；每年增长率 lt{"N'Gw6  
annual long-term supplement 长期个案每年补助金 v;Rm42k  
annual pensionable emolument 可供计算退休金的年薪 y6>fK@K~  
annual report 年报 o r[! C%  
Annual Report on the Consumer Price Index 《消费物价指数年报》 HQc^ybX5  
annual return 周年报表；周年申报表；每年报税表格 *zv*T"&ZP  
Annual Return Rules 《周年报表规则》 4`:Eiik&p  
annual review of consumer prices 每年消费物价回顾 .R&jRtb/E  
annual roll-forward basis 逐年延展方式 2-rfFqpe  
annual salary 年薪
zoau5t  
annual statement 年度报表；年度决算表 wkD"EuW(  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 9y;zk$O8  
annuitant 年金受益人 9i!
|wkx  
annuity 年金 Nkk+*(Z  
annuity contract 年金合约 &hIr@Gi@ch  
annuity on human life 人寿年金 !PEP`wEKdp  
antecedent debt 先前的债项 5Qxm\?0J
  
ante-dated cheque 倒填日期支票 F7`[r9 $  
anticipated expenditure 预期开支 Az6tu <  
anticipated net profit 预期纯利
`M ~-(,++  
anticipated revenue 预期收入 )fbYP@9>a  
anti-inflation measure 反通货膨胀措施 (5)DQ1LaF  
anti-inflationary stance 反通货膨胀立场 er2#h  
apparent deficit 表面赤字 Gyy?cn6_  
apparent financial solvency 表面偿债能力 @zig{b8  
apparent partner 表面合伙人 v(Q-RR  
application for personal assessment 个人入息课税申请书 69zMWuY  
application of fund 资金应用 =u.hHkx  
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 <a&$D  
appointed actuary 委任精算师 3mo Du  
appointed auditor 委任核数师；委任审计师 E7@m& R  
appointed trustee 委任的受托人 ;2547b[]  
appointer 委任人 A7aW]  
apportioned pro rata 按比例分摊 :a)`iJn
b  
apportionment 分配；分摊 sE\Cv2Gx  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 9*? i89T  
apportionment formula 分摊方程式 :Mq{ES%  
apportionment of estate duty 遗产税的分摊 ?rQIUP{D7  
appraisal 估价；评估 G]gc*\4  
appreciable growth 可观增长 N[sJ5o
F  
appreciable impact 显着影响 gO_d!x*  
appreciable increase 可观增长 Pq3|O Z  
appreciation 增值；升值  KH9D},  
appreciation against other currencies 相对其他货币升值 DP!~WkU~  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ,xy$h }g  
appreciation tax 增值税 b4>1UZGW-  
appropriation 拨款；拨用；拨付 WI-I+0sE  
appropriation account 拨款帐目 bfKF6  
Appropriation Bill 拨款法案 &>vfm9  
appropriation-in-aid system 补助拨款办法 +
y|Q7+  
approved assets 核准资产 2:;;  
approved basket stock 认可一篮子证券 v =E(U4v9e  
approved budget 核准预算 T0%l$#6v  
approved charitable donation 认可慈善捐款 vm8ER,IW)  
approved charitable institution 认可慈善机构 0!q@b  
approved currency 核准货币；认可货币 /vw$3,*z  
approved estimates 核准预算 4&G #Bi  
approved estimates of expenditure 核准开支预算 r!/<%\S  
approved overseas insurer 核准海外保险人 dg@'5.ApPu  
approved overseas trust company 核准海外信托公司 J{PNB{v  
approved pooled investment fund 核准汇集投资基金 a}'dIDj  
approved provident fund scheme 认可公积金计划 i?'|}tK  
approved provision 核准拨款 W]M Fq5.  
approved redeemable share 核准可赎回股份 x]~&4fp  
approved regional stock 认可地区性证券 v`r*Yok;`  
approved retirement scheme 认可退休金计划 3NN)ql  
approved subordinated loan 核准附属贷款 Pk&sY'  
arbitrage 套戥；套汇；套利 &Yd6w}8  
arbitrageur 套戥者；套汇者 m[Cp G=32B  
arbitrary amount 临时款项 X>U  _v  
arrangement 措施；安排；协定 #?7g_  
arrears 欠款 F_nXsKem  
arrears of pay 欠付薪酬 :rEZR`  
arrears of revenue 逾期未收税款；逾期未收的帐项 5a2+6N  
articles of association 组织章程；组织细则；组织章程细则 8T3Nz8Q7  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 }hS$F  
ascertainment of profit 确定利润 oe[f2?-  
"Asia Clear" “亚洲结算系统”