[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 'R,1Jmx
  
allotment notice 股份配售通知；配股通知 HaJD2wvr  
allotment of shares 股份分配 6n45]?  
allowable 可获宽免；免税的 |P>> ^,iUn  
allowable business loss 可扣除的营业亏损 Z!^iPB0~D  
allowable expenses 可扣税的支出 -QI1>7sl  
allowance 免税额；津贴；备抵；准备金 a:H}c9$%  
allowance for debts 债项的免税额 ) l0=jb  
allowance for depreciation by wear and tear 耗损折旧免税额 F~)xZN3=  
allowance for funeral expenses 殡殓费的免税额 b6R0za  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 lf[(  
allowance for repairs and outgoings 修葺及支出方面的免税额 .'L@$]!G  
allowance to debtor 给债务人的津贴 hdfNXZ{A"  
alteration of capital 资本更改 * .ZV.(  
alternate trustee 候补受托人 4$1sBY/  
amalgamation 合并 & &Vz=6N  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 u`R  
ambit of charges 征税范围；收费范围 yngSD`b_P  
amended valuation 经修订的估值  UTHGjE  
American Commodities Exchange 美国商品交易所 (B7M*e  
American Express Bank Limited 美国运通银行 +8mfq\Y1  
American Stock Exchange 美国证券交易所 L`yS'  
amortization 摊销 e9o(hL  
amount due from banks 存放银行同业的款项 0_,V }  
amount due from banks abroad 存放海外银行同业的款项 |A[Le ;,  
amount due from holding companies 控股公司欠款 \ Lrg:  
amount due from local banks 存放本港银行同业的款项 r#d~($[93  
amount due to banks 银行同业的存款 U3ED3) D  
amount due to banks abroad 海外银行同业的存款 US@ak4Y6Z  
amount due to holding companies 控股公司存款 Q~te`  
amount due to local banks 本港银行同业的存款 Qm^N}>e  
amount due to outport banks 外埠银行同业的存款 uRxo,.}c  
amount for note issue 发行纸币的款额 . m@ Sk`s  
amount of bond 担保契据的款额 &NB[:S=  
amount of consideration 代价款额 Kok mylHu  
amount of contribution 供款数额 Ub4j3`  
amount of indebtedness 负债款额 !pQQkZol  
amount of principal of the loan 贷款本金额 KR ?-<  
amount of rates chargeable 应征差饷数额 7:9
WiN5b  
amount of share capital 股本额 !C&}e8M|eX  
amount of sums assured 承保款额 WSWaq\9]8  
amount of variation 变动幅度 sj0Hv d9  
amount of vote 拨款数额 `:R8~>p  
amount payable 应付款额 s-3vp  
amount receivable 应收款额 +p>tO\mo  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 Z  r  
analysis 分析 O qHD=D[  
ancillary risk 附属风险 #e{l:!uS\  
annual account 周年帐目；周年帐目报表；年度决算；年结 [;83 IoU}  
annual accounting date 年结日期 f0O"Hm$Z  
annual allowance 每年免税额；年积金；年度津贴；年津 <vhlT#p   
annual balance 年度余额 G# .z((Rj  
annual disposable income 每年可动用收入 !n@Yg2w  
annual estimates 周年预算 rcY[jF  
annual fee 年费 u01x}Ff~6  
annual general meeting 周年大会 `G@]\)-!  
annual growth rate 年增率；每年增长率 bX=A77  
annual long-term supplement 长期个案每年补助金 QUH USDT  
annual pensionable emolument 可供计算退休金的年薪 B14z<x}Q  
annual report 年报 ,4)zn6tC  
Annual Report on the Consumer Price Index 《消费物价指数年报》 j1_CA5V
  
annual return 周年报表；周年申报表；每年报税表格 ysu"+J  
Annual Return Rules 《周年报表规则》 CM!bD\5  
annual review of consumer prices 每年消费物价回顾 0\k2F,:%4  
annual roll-forward basis 逐年延展方式 B24wn8<  
annual salary 年薪 1<Qb"FN!2  
annual statement 年度报表；年度决算表 9]xOuCb  
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 6Y`eYp5A  
annuitant 年金受益人 ApG_Gd.  
annuity 年金 Dc}-wnga  
annuity contract 年金合约 J XPE9uH  
annuity on human life 人寿年金 z^ rf;  
antecedent debt 先前的债项 u?&P6|J&  
ante-dated cheque 倒填日期支票 Gh>Rt=Qu%  
anticipated expenditure 预期开支 g;UB+Y 247  
anticipated net profit 预期纯利 es6!p 7p?  
anticipated revenue 预期收入 +j%!RS$ko  
anti-inflation measure 反通货膨胀措施 ;
vy"i
 
anti-inflationary stance 反通货膨胀立场  tux/@}I  
apparent deficit 表面赤字 9B{,q6  
apparent financial solvency 表面偿债能力 &l/2[>D%4  
apparent partner 表面合伙人  |'aGj  
application for personal assessment 个人入息课税申请书 LD0x 4zm$m  
application of fund 资金应用 pW2NrBq@w  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 :54ik,l  
appointed actuary 委任精算师 [sy~i{Bm  
appointed auditor 委任核数师；委任审计师 .!/DM-C  
appointed trustee 委任的受托人 RpOGY{[)[  
appointer 委任人 &'
TZU"_  
apportioned pro rata 按比例分摊 1~zzQ:jAZ  
apportionment 分配；分摊 1I{vBeMj  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 *%=BcV+,  
apportionment formula 分摊方程式 X3-pj<JLY  
apportionment of estate duty 遗产税的分摊 qRZv[T%*Q  
appraisal 估价；评估 -Wd2FD^x  
appreciable growth 可观增长 |A0BYzlVc  
appreciable impact 显着影响 "3(""0Q  
appreciable increase 可观增长 =8?y$WE  
appreciation 增值；升值 nD@/,kw"  
appreciation against other currencies 相对其他货币升值 "v@Y[QI  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 Ub2t7MU  
appreciation tax 增值税 m9o{y6_j*  
appropriation 拨款；拨用；拨付 /Nt#|C>  
appropriation account 拨款帐目 ;wK;  
Appropriation Bill 拨款法案 MHeUh[%(  
appropriation-in-aid system 补助拨款办法 'y[74?1  
approved assets 核准资产 U5\^[~vW  
approved basket stock 认可一篮子证券 WXV(R,*Tc  
approved budget 核准预算 7 XE&[o  
approved charitable donation 认可慈善捐款 %UT5KYd!=N  
approved charitable institution 认可慈善机构 zkt`7Pg;J  
approved currency 核准货币；认可货币 ,R#pQ 4  
approved estimates 核准预算 YcOPqvQ  
approved estimates of expenditure 核准开支预算 j)xRzImu  
approved overseas insurer 核准海外保险人 d,8L-pT$FM  
approved overseas trust company 核准海外信托公司 (0dy,GRN  
approved pooled investment fund 核准汇集投资基金 +pXYBwH 7Q  
approved provident fund scheme 认可公积金计划 &&T\P
spM  
approved provision 核准拨款 U6cpj  
approved redeemable share 核准可赎回股份 zi sf8x7^W  
approved regional stock 认可地区性证券 '9@S  
approved retirement scheme 认可退休金计划 xvw@'|  
approved subordinated loan 核准附属贷款 1yC_/Va1  
arbitrage 套戥；套汇；套利 : fMQ,S0  
arbitrageur 套戥者；套汇者 10R#}~D  
arbitrary amount 临时款项 nsn  
arrangement 措施；安排；协定  bi/ AQ^  
arrears 欠款 ?1w{lz(P  
arrears of pay 欠付薪酬 [$M=+YRHMW  
arrears of revenue 逾期未收税款；逾期未收的帐项 -LzkM"  
articles of association 组织章程；组织细则；组织章程细则 XuS3#L/3p  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 2^ uP[  
ascertainment of profit 确定利润 &n$k VNE  
"Asia Clear" “亚洲结算系统”