[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 J]^gF|  
allotment notice 股份配售通知；配股通知 6l]?%0[*  
allotment of shares 股份分配 .VEfd4+ni{  
allowable 可获宽免；免税的
IV#My9}e  
allowable business loss 可扣除的营业亏损 >W]"a3E  
allowable expenses 可扣税的支出 o[r6sz:  
allowance 免税额；津贴；备抵；准备金 w,#W&>+&  
allowance for debts 债项的免税额 w58 QX/XG  
allowance for depreciation by wear and tear 耗损折旧免税额 SR8Kzk{  
allowance for funeral expenses 殡殓费的免税额 )"3oe?  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 c1!/jTX$  
allowance for repairs and outgoings 修葺及支出方面的免税额 *>*/|  
allowance to debtor 给债务人的津贴 Y'%Iat(z  
alteration of capital 资本更改 lGBdQc]IL  
alternate trustee 候补受托人 L , Fso./y  
amalgamation 合并 PL_wa(}y]D  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 QM=436fq  
ambit of charges 征税范围；收费范围 y\|\9Q%D  
amended valuation 经修订的估值 M~Dc5\T  
American Commodities Exchange 美国商品交易所 "/-v 9  
American Express Bank Limited 美国运通银行 c(g^*8Pb  
American Stock Exchange 美国证券交易所 [gr[0aGBc  
amortization 摊销 !4.^@^L|\  
amount due from banks 存放银行同业的款项 cYn}we}7  
amount due from banks abroad 存放海外银行同业的款项 @z JZoJL]J  
amount due from holding companies 控股公司欠款 ea}KxLC`,  
amount due from local banks 存放本港银行同业的款项 aYCzb7  
amount due to banks 银行同业的存款 ^X'7>{7Io  
amount due to banks abroad 海外银行同业的存款 :+^l
lz  
amount due to holding companies 控股公司存款 6}lEeMRW  
amount due to local banks 本港银行同业的存款 WY~[tBi\  
amount due to outport banks 外埠银行同业的存款 eV+wnE?SB5  
amount for note issue 发行纸币的款额 J` --O(8Ml  
amount of bond 担保契据的款额 ddhTr i'f  
amount of consideration 代价款额 `ViNSr):J  
amount of contribution 供款数额 cDyC&}:f  
amount of indebtedness 负债款额 V+5 n|L5  
amount of principal of the loan 贷款本金额 %D0Ws9:|  
amount of rates chargeable 应征差饷数额 !)3Su=*R  
amount of share capital 股本额 `;2`H, G'  
amount of sums assured 承保款额 {v/6|  
amount of variation 变动幅度 4\WkXwoqQO  
amount of vote 拨款数额 LbI])M  
amount payable 应付款额 !7*/lG  
amount receivable 应收款额 cU[pneY  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 emIbGkH  
analysis 分析 iL' ]du<wk  
ancillary risk 附属风险 m4LM10  
annual account 周年帐目；周年帐目报表；年度决算；年结 IH:Cm5MV  
annual accounting date 年结日期 Fpwh.R:yV  
annual allowance 每年免税额；年积金；年度津贴；年津 h!%`odl%  
annual balance 年度余额 %d\+(:uu/  
annual disposable income 每年可动用收入 l Nto9  
annual estimates 周年预算 y~1php>2f1  
annual fee 年费 ^TK)_wx  
annual general meeting 周年大会 p}X87Zq  
annual growth rate 年增率；每年增长率 XKIJ6M~5k  
annual long-term supplement 长期个案每年补助金 V7i`vo3Cc  
annual pensionable emolument 可供计算退休金的年薪 [6N39G$  
annual report 年报 iiB$<b.((I  
Annual Report on the Consumer Price Index 《消费物价指数年报》 BEx^IQ2  
annual return 周年报表；周年申报表；每年报税表格 5LH ]B  
Annual Return Rules 《周年报表规则》 ;KN@v5`p  
annual review of consumer prices 每年消费物价回顾 @eU /g![u  
annual roll-forward basis 逐年延展方式
>;
?97'M  
annual salary 年薪 UeQ%(f  
annual statement 年度报表；年度决算表 W4a20KM2  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 d_B5@9e#  
annuitant 年金受益人 "S#hzrEdYI  
annuity 年金 El}z^e  
annuity contract 年金合约 H@2+wr)$}  
annuity on human life 人寿年金 `"4EE}eQc
 
antecedent debt 先前的债项 6* w;xf  
ante-dated cheque 倒填日期支票 _zwu K
1e  
anticipated expenditure 预期开支 0q!{&pt  
anticipated net profit 预期纯利 aa]v7d  
anticipated revenue 预期收入 NebZGD2K  
anti-inflation measure 反通货膨胀措施 8G<.5!f7`N  
anti-inflationary stance 反通货膨胀立场 \zyGJyy.  
apparent deficit 表面赤字 Mpx.n]O.  
apparent financial solvency 表面偿债能力 _ ?<Fc8F  
apparent partner 表面合伙人 =p$Wo  
application for personal assessment 个人入息课税申请书 8=uljn/  
application of fund 资金应用 T+hW9pa)  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 Vtri"G8 aB  
appointed actuary 委任精算师 >?<d}9X  
appointed auditor 委任核数师；委任审计师 sBL^NDqa2  
appointed trustee 委任的受托人 0l*/_;wo  
appointer 委任人 j]^]p;An  
apportioned pro rata 按比例分摊 1tc9STYR}  
apportionment 分配；分摊 VTa8.(i6v  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 `BY`ltW  
apportionment formula 分摊方程式 &Y$rVBgQ  
apportionment of estate duty 遗产税的分摊 >O=V1  
appraisal 估价；评估 XwMC/]lK<  
appreciable growth 可观增长 \3/'#  
appreciable impact 显着影响 Gx)D~7lz  
appreciable increase 可观增长 ZS]e}]Zwp  
appreciation 增值；升值 Mk;j"ZDF  
appreciation against other currencies 相对其他货币升值 v>R.ou(  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 4F?1,-X  
appreciation tax 增值税 5N/;'ySAE_  
appropriation 拨款；拨用；拨付
kEh# 0  
appropriation account 拨款帐目 !5-[kG&  
Appropriation Bill 拨款法案 I'wAgf6W  
appropriation-in-aid system 补助拨款办法 nceF4Ty  
approved assets 核准资产 P
2kZi=0  
approved basket stock 认可一篮子证券 M#m7g4*L!  
approved budget 核准预算 D![Twlll  
approved charitable donation 认可慈善捐款 6G],t)<A'-  
approved charitable institution 认可慈善机构 &\r%&IX/  
approved currency 核准货币；认可货币 gu!A:Q  
approved estimates 核准预算 N8TO"`wdbs  
approved estimates of expenditure 核准开支预算 Mv3Ch'X[  
approved overseas insurer 核准海外保险人 P.0-(  
approved overseas trust company 核准海外信托公司 hV)I C9  
approved pooled investment fund 核准汇集投资基金 'I2)-=ZL6  
approved provident fund scheme 认可公积金计划 WjB[e>  
approved provision 核准拨款 bUNp>H>L  
approved redeemable share 核准可赎回股份 Pcc%VQN  
approved regional stock 认可地区性证券 [nrP; _  
approved retirement scheme 认可退休金计划 NINiX(  
approved subordinated loan 核准附属贷款 PhQD}|S  
arbitrage 套戥；套汇；套利 t/CNxfY  
arbitrageur 套戥者；套汇者  jQhf)B  
arbitrary amount 临时款项 ia[wVxd  
arrangement 措施；安排；协定 %M`&}'6'  
arrears 欠款 U Lq%,ca  
arrears of pay 欠付薪酬 "M tQj}  
arrears of revenue 逾期未收税款；逾期未收的帐项 ~+F: QrXcI  
articles of association 组织章程；组织细则；组织章程细则 }`(kX]][  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 7>'F=}6[Y
 
ascertainment of profit 确定利润 ='FEC-f95  
"Asia Clear" “亚洲结算系统”