[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 NzgG77>  
allotment notice 股份配售通知；配股通知 G*9(O:  
allotment of shares 股份分配 kX8C'D4 gX  
allowable 可获宽免；免税的 c!IZLaVAr9  
allowable business loss 可扣除的营业亏损 `nF SJlr&  
allowable expenses 可扣税的支出 >pF*unC;  
allowance 免税额；津贴；备抵；准备金 w<(ubR %$  
allowance for debts 债项的免税额 |.k'?!  
allowance for depreciation by wear and tear 耗损折旧免税额 >V6t
L;+  
allowance for funeral expenses 殡殓费的免税额 =Dn<DV  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 `w!XO$"]Z  
allowance for repairs and outgoings 修葺及支出方面的免税额 ea=E/HR-  
allowance to debtor 给债务人的津贴 IR-n: z  
alteration of capital 资本更改 JLu$1A@ '  
alternate trustee 候补受托人 WE\TUENac(  
amalgamation 合并 R1zt6oY  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 4p"'ox#  
ambit of charges 征税范围；收费范围 j4/[Z'5ny  
amended valuation 经修订的估值 R,3cJ Y_%  
American Commodities Exchange 美国商品交易所 ~e}JqJ(97  
American Express Bank Limited 美国运通银行
pwFdfp  
American Stock Exchange 美国证券交易所 6ld4'oM  
amortization 摊销 ;FqmZjm  
amount due from banks 存放银行同业的款项 3m>YR-n$  
amount due from banks abroad 存放海外银行同业的款项 M`Q$-#E:  
amount due from holding companies 控股公司欠款 (4FVemgy  
amount due from local banks 存放本港银行同业的款项 W\l&
wR  
amount due to banks 银行同业的存款 AQ)gj$ m3  
amount due to banks abroad 海外银行同业的存款 `\( ?^]WLa  
amount due to holding companies 控股公司存款 t'eaR-  
amount due to local banks 本港银行同业的存款 cQEUHhRg!  
amount due to outport banks 外埠银行同业的存款 6l\5J6x  
amount for note issue 发行纸币的款额
mG1~rI  
amount of bond 担保契据的款额 Tri\5O0lPs  
amount of consideration 代价款额 @_do<'a  
amount of contribution 供款数额 xX&B&"]5  
amount of indebtedness 负债款额 M+%Xq0`T  
amount of principal of the loan 贷款本金额 .`IhxE~mN  
amount of rates chargeable 应征差饷数额 f./K
/  
amount of share capital 股本额 &qbEF3p^@  
amount of sums assured 承保款额 `0Udg,KOs  
amount of variation 变动幅度 V#Wy` ce  
amount of vote 拨款数额 |u>V> PN  
amount payable 应付款额 &GLDoLk6[  
amount receivable 应收款额 ek&~A0k_o  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 33 ~MP;  
analysis 分析 'x%gJi#   
ancillary risk 附属风险 _}5vO$kdO  
annual account 周年帐目；周年帐目报表；年度决算；年结 i%o%bib#  
annual accounting date 年结日期 H@(O{ 9Yl;  
annual allowance 每年免税额；年积金；年度津贴；年津 p4P=
T@:  
annual balance 年度余额 n.@HT"  
annual disposable income 每年可动用收入 d`/8Q9tQ  
annual estimates 周年预算 `Wx| 4  
annual fee 年费 nL?P/ \  
annual general meeting 周年大会 /NQrE#pb  
annual growth rate 年增率；每年增长率 KtaoOe  
annual long-term supplement 长期个案每年补助金 as@8L|i*  
annual pensionable emolument 可供计算退休金的年薪 dq
B,i9--  
annual report 年报 TJv .T2|  
Annual Report on the Consumer Price Index 《消费物价指数年报》 +<Gp >c  
annual return 周年报表；周年申报表；每年报税表格 @1oX&#  
Annual Return Rules 《周年报表规则》 DZqG7p$u4i  
annual review of consumer prices 每年消费物价回顾 {YiMd oMhg  
annual roll-forward basis 逐年延展方式 $q\"d?n  
annual salary 年薪 4ior  
annual statement 年度报表；年度决算表 o<5`uV!f  
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 $6n J+  
annuitant 年金受益人 ;y(;7n_ a  
annuity 年金 @K <Onh`  
annuity contract 年金合约 43k'96[2d  
annuity on human life 人寿年金 )Ra: s>  
antecedent debt 先前的债项 _|\X8o_  
ante-dated cheque 倒填日期支票 ?q`i MiN  
anticipated expenditure 预期开支 R([zlw~B5  
anticipated net profit 预期纯利 b "X1  
anticipated revenue 预期收入 Gbhw7 (&  
anti-inflation measure 反通货膨胀措施 H@-q NjM  
anti-inflationary stance 反通货膨胀立场 mP*$wE9b,:  
apparent deficit 表面赤字 7@"X?u
o%o  
apparent financial solvency 表面偿债能力 h2'6W)  
apparent partner 表面合伙人 n>)aw4  
application for personal assessment 个人入息课税申请书 1{M?_~g4  
application of fund 资金应用 IN/$b^Um  
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 (EcP'F*;;y  
appointed actuary 委任精算师 3u
j|jwL  
appointed auditor 委任核数师；委任审计师 6-\Mf:%B  
appointed trustee 委任的受托人 #[bosb!R  
appointer 委任人 q
oZi1,i'  
apportioned pro rata 按比例分摊 X QLP|v;"  
apportionment 分配；分摊 hwM<
0Jf   
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 uQ3sRJi  
apportionment formula 分摊方程式 <6;M\:Y*T  
apportionment of estate duty 遗产税的分摊 *m
]Y6  
appraisal 估价；评估 ~j[?3E4L}  
appreciable growth 可观增长 o<A-ETx<  
appreciable impact 显着影响 sq=EL+=j  
appreciable increase 可观增长 mW]dhY 3X  
appreciation 增值；升值 KGOhoiR9:C  
appreciation against other currencies 相对其他货币升值 te [uAJ1 N  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 O`CZwXD  
appreciation tax 增值税 U~=?I)Ni  
appropriation 拨款；拨用；拨付 (ORbhjl  
appropriation account 拨款帐目 X[
Iy6q t  
Appropriation Bill 拨款法案 |-6`S1.  
appropriation-in-aid system 补助拨款办法 DSHv BFQ  
approved assets 核准资产 / xv5we~  
approved basket stock 认可一篮子证券 Xj]9/?B?  
approved budget 核准预算 @"s<0T^H  
approved charitable donation 认可慈善捐款 5@l5exuG*m  
approved charitable institution 认可慈善机构 S
8qg"YR  
approved currency 核准货币；认可货币 *i*\dl  
approved estimates 核准预算 V_ (Ly8"1;  
approved estimates of expenditure 核准开支预算 ]+`K\G ^X  
approved overseas insurer 核准海外保险人 JjZB!Lg=  
approved overseas trust company 核准海外信托公司 `<>#;%  
approved pooled investment fund 核准汇集投资基金 ,l AZ4  
approved provident fund scheme 认可公积金计划 f~l pa7  
approved provision 核准拨款 nZ=[6?  
approved redeemable share 核准可赎回股份 D0 k ,8|  
approved regional stock 认可地区性证券 M>=@Z*u/+  
approved retirement scheme 认可退休金计划 &p#PYs|H  
approved subordinated loan 核准附属贷款 4w|t|?  
arbitrage 套戥；套汇；套利 [BdRx`  
arbitrageur 套戥者；套汇者 l'<&H#A;'  
arbitrary amount 临时款项 rZ,3:x-
:  
arrangement 措施；安排；协定 '9]?jkl  
arrears 欠款 i5(qJ/u  
arrears of pay 欠付薪酬 8Mtd}{Fw*  
arrears of revenue 逾期未收税款；逾期未收的帐项 IJ+}  
articles of association 组织章程；组织细则；组织章程细则 - `ljKp  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 r=.@APZB  
ascertainment of profit 确定利润 tWl')^  
"Asia Clear" “亚洲结算系统”