[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 +^rh[>W  
allotment notice 股份配售通知；配股通知 )Fd HV;K  
allotment of shares 股份分配 $&|y<Y=  
allowable 可获宽免；免税的 oR N-xng  
allowable business loss 可扣除的营业亏损 }MR1^  
allowable expenses 可扣税的支出 ~mV"i7VX  
allowance 免税额；津贴；备抵；准备金 Bhqft;Nuh  
allowance for debts 债项的免税额 |CgnCUv+  
allowance for depreciation by wear and tear 耗损折旧免税额 sGY_{CZ:  
allowance for funeral expenses 殡殓费的免税额 %I!:I Ta  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 QU{ Ech'  
allowance for repairs and outgoings 修葺及支出方面的免税额 \&V0vN1  
allowance to debtor 给债务人的津贴 0U66
y6  
alteration of capital 资本更改 eZ a:o1y  
alternate trustee 候补受托人 xy+QbDT  
amalgamation 合并 h9$ Fx  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ?%Rw(E  
ambit of charges 征税范围；收费范围 4vK8kkW1  
amended valuation 经修订的估值 #5sD{:f`  
American Commodities Exchange 美国商品交易所 k<w(i k1bi  
American Express Bank Limited 美国运通银行 ;;5Uwd'-
  
American Stock Exchange 美国证券交易所 *fO3]+)d+  
amortization 摊销 })vOaYT|-  
amount due from banks 存放银行同业的款项 KDi|(  
amount due from banks abroad 存放海外银行同业的款项 ?!w^`D0}o  
amount due from holding companies 控股公司欠款 tC8(XMVx  
amount due from local banks 存放本港银行同业的款项 Gx?+9CV  
amount due to banks 银行同业的存款 m,3er*t{  
amount due to banks abroad 海外银行同业的存款 AJt!!crs  
amount due to holding companies 控股公司存款 iK;dU 2h  
amount due to local banks 本港银行同业的存款 M"q[p  
amount due to outport banks 外埠银行同业的存款 k .h`Cji@  
amount for note issue 发行纸币的款额 2^~<("+w  
amount of bond 担保契据的款额 |1Dc!V'?"  
amount of consideration 代价款额 M|T4~Q U&  
amount of contribution 供款数额 F0~k1TDw  
amount of indebtedness 负债款额 50jOA#l[  
amount of principal of the loan 贷款本金额 K.tlo^#^B[  
amount of rates chargeable 应征差饷数额 -O:_!\uA  
amount of share capital 股本额 Vi!Q  
amount of sums assured 承保款额 qv 3^5d  
amount of variation 变动幅度 ,p{`pma  
amount of vote 拨款数额 
OwzJO  
amount payable 应付款额 h*0S$p<[1  
amount receivable 应收款额 &a> lWE  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 >YW\~T  
analysis 分析 sK$wN4k  
ancillary risk 附属风险 k1z$e*u&r  
annual account 周年帐目；周年帐目报表；年度决算；年结 VvByHcLv  
annual accounting date 年结日期 Q^}%c U0  
annual allowance 每年免税额；年积金；年度津贴；年津 %kf>&b,Mi  
annual balance 年度余额 ,Y_{L|:w  
annual disposable income 每年可动用收入 `U!y
&Q$,  
annual estimates 周年预算 fbrp#G71y  
annual fee 年费 UbJ*'eoX  
annual general meeting 周年大会 i< (s}wg  
annual growth rate 年增率；每年增长率 KYJ1}5n  
annual long-term supplement 长期个案每年补助金 %/"Oxi^G  
annual pensionable emolument 可供计算退休金的年薪 <dA8 '7^  
annual report 年报 >( 
9F  
Annual Report on the Consumer Price Index 《消费物价指数年报》 OQ/<-+<
w  
annual return 周年报表；周年申报表；每年报税表格 1F[L"W;r  
Annual Return Rules 《周年报表规则》 CDMfa&
;T  
annual review of consumer prices 每年消费物价回顾 &'|B =7  
annual roll-forward basis 逐年延展方式 !}TMiCK  
annual salary 年薪 =<f-ob8,  
annual statement 年度报表；年度决算表 -ML6d&cm  
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
4z7G2  
annuitant 年金受益人 x!S;SU  
annuity 年金
KcGsMPJ  
annuity contract 年金合约 P=AS>N^yaL  
annuity on human life 人寿年金 +\`vq"e  
antecedent debt 先前的债项 4FeEGySow  
ante-dated cheque 倒填日期支票 *a}(6Cx  
anticipated expenditure 预期开支 .r|*Ch#;P  
anticipated net profit 预期纯利 (Ha@s^?.C  
anticipated revenue 预期收入
*ck}|RhR  
anti-inflation measure 反通货膨胀措施 7D"%%|: h  
anti-inflationary stance 反通货膨胀立场 yT /EHmJ  
apparent deficit 表面赤字 r2*<\ax  
apparent financial solvency 表面偿债能力 iCG`3(xL  
apparent partner 表面合伙人 8``;0}'PC  
application for personal assessment 个人入息课税申请书 |fsm8t<~8  
application of fund 资金应用 -xmf'c9P  
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 C.a5RF0  
appointed actuary 委任精算师 XaI;2fMGI  
appointed auditor 委任核数师；委任审计师 .,2V5D-${  
appointed trustee 委任的受托人 uPyVF-i  
appointer 委任人 jdRq6U^  
apportioned pro rata 按比例分摊 l?N`{,1^  
apportionment 分配；分摊 mx
Tk+j=  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 c|p,/L09L  
apportionment formula 分摊方程式 hAR? t5c  
apportionment of estate duty 遗产税的分摊 (ClhbfzD  
appraisal 估价；评估 ;|ub!z9GG  
appreciable growth 可观增长 sPYX~G&T  
appreciable impact 显着影响 7 &)]) {Q  
appreciable increase 可观增长 I8m:3fL"  
appreciation 增值；升值 -<f/\U  
appreciation against other currencies 相对其他货币升值 ^ i%A7pg  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 {gF0Xm%  
appreciation tax 增值税 1IH[g*f  
appropriation 拨款；拨用；拨付 R|,7d:k  
appropriation account 拨款帐目 g#^|oYuH6  
Appropriation Bill 拨款法案 uZjI?Z.A  
appropriation-in-aid system 补助拨款办法 ,cHU)j  
approved assets 核准资产 _j#SpL'P  
approved basket stock 认可一篮子证券 $N+6h#  
approved budget 核准预算 CDg AGy
 
approved charitable donation 认可慈善捐款 I=dGq;Jaz  
approved charitable institution 认可慈善机构 t\y-T$\\  
approved currency 核准货币；认可货币 97~K!'/^+y  
approved estimates 核准预算 E:A!wS`"  
approved estimates of expenditure 核准开支预算 ^[# & ^[-V  
approved overseas insurer 核准海外保险人 hq_~^/
v\  
approved overseas trust company 核准海外信托公司 Q}vbm4)[  
approved pooled investment fund 核准汇集投资基金 [$\>~nj=  
approved provident fund scheme 认可公积金计划 )qM|3],  
approved provision 核准拨款 >Wi s.e%b  
approved redeemable share 核准可赎回股份 4rB8Nm1  
approved regional stock 认可地区性证券 ;b~~s.+  
approved retirement scheme 认可退休金计划 0Oxz3r%}r  
approved subordinated loan 核准附属贷款 :X>DkRP  
arbitrage 套戥；套汇；套利 CMVS W6  
arbitrageur 套戥者；套汇者 -WR}m6yMr  
arbitrary amount 临时款项 O]=C#E{  
arrangement 措施；安排；协定 =&U`9qN  
arrears 欠款 qc8Ta"  
arrears of pay 欠付薪酬 pG yRX_;  
arrears of revenue 逾期未收税款；逾期未收的帐项 (Pi-uL<[a  
articles of association 组织章程；组织细则；组织章程细则 8OAg~mQ15(  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 Wc'Ehyi;  
ascertainment of profit 确定利润 2R@ %Y/  
"Asia Clear" “亚洲结算系统”