[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 9x?;;qC"m9  
allotment notice 股份配售通知；配股通知 lIFt/  
allotment of shares 股份分配 Ab2g),;c  
allowable 可获宽免；免税的 uAvs  
allowable business loss 可扣除的营业亏损 V
e8!  
allowable expenses 可扣税的支出 k@8#Byl|  
allowance 免税额；津贴；备抵；准备金 3yKI2en"  
allowance for debts 债项的免税额 [BQw$8+n_  
allowance for depreciation by wear and tear 耗损折旧免税额 q6Q=Zo@  
allowance for funeral expenses 殡殓费的免税额 u4<r$[]V  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 @6j*XF  
allowance for repairs and outgoings 修葺及支出方面的免税额 /2@%:b)  
allowance to debtor 给债务人的津贴 Q?a"uei[  
alteration of capital 资本更改 #Y5I_:k  
alternate trustee 候补受托人 tt^ze|*&t  
amalgamation 合并 +1)C& :  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 /hX"O?^  
ambit of charges 征税范围；收费范围 GVl u4  
amended valuation 经修订的估值 7 YK+TGmU^  
American Commodities Exchange 美国商品交易所 T?\CAk>  
American Express Bank Limited 美国运通银行 HQ s)T  
American Stock Exchange 美国证券交易所 }a9C/t3  
amortization 摊销 i`>X5Da5  
amount due from banks 存放银行同业的款项 DYWC]*  
amount due from banks abroad 存放海外银行同业的款项 5dgBSL$A}]  
amount due from holding companies 控股公司欠款 Mt YP3:  
amount due from local banks 存放本港银行同业的款项 W1@;94Sb~  
amount due to banks 银行同业的存款 Vd?v"2S(9  
amount due to banks abroad 海外银行同业的存款 R82Y&s;  
amount due to holding companies 控股公司存款 ,#E5/'c`  
amount due to local banks 本港银行同业的存款 vR)7qX}  
amount due to outport banks 外埠银行同业的存款 8zc!g|5"  
amount for note issue 发行纸币的款额 @qC:% |>  
amount of bond 担保契据的款额 GBphab|  
amount of consideration 代价款额 {cv;S2  
amount of contribution 供款数额 (t]>=p%4g  
amount of indebtedness 负债款额 DO\EB6xH>%  
amount of principal of the loan 贷款本金额 t~M<j|]k  
amount of rates chargeable 应征差饷数额 U2AGH2emw  
amount of share capital 股本额 [*vN`AfE  
amount of sums assured 承保款额 JG<3,>@%  
amount of variation 变动幅度 5i^vN"J  
amount of vote 拨款数额 $0
*47+f  
amount payable 应付款额 zOE6;c81  
amount receivable 应收款额 u.[JYZ  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 6g"<i}_|  
analysis 分析 *h4m<\^U  
ancillary risk 附属风险 .]e6TFsrO  
annual account 周年帐目；周年帐目报表；年度决算；年结 =CVT8(N*  
annual accounting date 年结日期 cik@QN<[0
 
annual allowance 每年免税额；年积金；年度津贴；年津 O0{  
annual balance 年度余额 84!4Vz^  
annual disposable income 每年可动用收入 ,>UmKrYo  
annual estimates 周年预算 Q*C4
q`  
annual fee 年费 *_QHtZG  
annual general meeting 周年大会 o3yqG#dA  
annual growth rate 年增率；每年增长率 cA%U   
annual long-term supplement 长期个案每年补助金 Uu X"AFy~\  
annual pensionable emolument 可供计算退休金的年薪 e1loI8  
annual report 年报 :'dc=C  
Annual Report on the Consumer Price Index 《消费物价指数年报》 u}1vn}F{  
annual return 周年报表；周年申报表；每年报税表格 B<XPu=|  
Annual Return Rules 《周年报表规则》 |+:ZO5FaO  
annual review of consumer prices 每年消费物价回顾 :b;1P@W<  
annual roll-forward basis 逐年延展方式 Tqa4~|6  
annual salary 年薪 u-9t s  
annual statement 年度报表；年度决算表 \Ep/'Tj&  
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 M=WE^v!b  
annuitant 年金受益人 W`'|&7~  
annuity 年金 !5OMAWNU@  
annuity contract 年金合约 JYr7;n'!  
annuity on human life 人寿年金 qE72(#:R*  
antecedent debt 先前的债项 ;0!
Wd  
ante-dated cheque 倒填日期支票 w)eQ'6Vu  
anticipated expenditure 预期开支 Hm*vKFhz  
anticipated net profit 预期纯利 QiweM?-  
anticipated revenue 预期收入 <e&QTyb  
anti-inflation measure 反通货膨胀措施 'TrrOq4  
anti-inflationary stance 反通货膨胀立场 I=%sDn  
apparent deficit 表面赤字 (bt]GAxb1  
apparent financial solvency 表面偿债能力 D:ugP,  
apparent partner 表面合伙人 `7%eA9*.m  
application for personal assessment 个人入息课税申请书 $l;t
P  
application of fund 资金应用 ]0i2]=J&,  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 e-cb?.WU?  
appointed actuary 委任精算师 tN3 {7'\7  
appointed auditor 委任核数师；委任审计师 ~fp+@j-A  
appointed trustee 委任的受托人 ba9<(0`  
appointer 委任人 p\_qHq\;j  
apportioned pro rata 按比例分摊 ,*Z[P%<9  
apportionment 分配；分摊 /eRtj:9M  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 I!7.fuO  
apportionment formula 分摊方程式 V&oT':%q  
apportionment of estate duty 遗产税的分摊 c;rp@_ULG?  
appraisal 估价；评估 |J Q:.h  
appreciable growth 可观增长 ~}0hN]*G  
appreciable impact 显着影响 ZU.)K
>'  
appreciable increase 可观增长 0^&R7Rv c  
appreciation 增值；升值 cNr][AzU@  
appreciation against other currencies 相对其他货币升值 0*;9CH=BE  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ^1,Eo2yN  
appreciation tax 增值税 : |*,Lwvd  
appropriation 拨款；拨用；拨付 UVCMB_T  
appropriation account 拨款帐目 06@0r  
Appropriation Bill 拨款法案 D^s0EW- E  
appropriation-in-aid system 补助拨款办法 D'[P,v;Q  
approved assets 核准资产 )4)iANH?  
approved basket stock 认可一篮子证券  .02(O  
approved budget 核准预算 &/hr-5k  
approved charitable donation 认可慈善捐款 Bb[0\Hs7  
approved charitable institution 认可慈善机构 Vc52s+7=8  
approved currency 核准货币；认可货币 ]t*P5  
approved estimates 核准预算 7x7r!rSe,  
approved estimates of expenditure 核准开支预算 9h38`*Im;  
approved overseas insurer 核准海外保险人 ]AC!R{H  
approved overseas trust company 核准海外信托公司 `?o1cf A  
approved pooled investment fund 核准汇集投资基金 \m~\,em  
approved provident fund scheme 认可公积金计划 0HJqsSZ$mW  
approved provision 核准拨款 0"<;You  
approved redeemable share 核准可赎回股份 %M)oHX1p  
approved regional stock 认可地区性证券 @j\?h$A/  
approved retirement scheme 认可退休金计划 ;Jbc'V'fm  
approved subordinated loan 核准附属贷款 YaVc9du7  
arbitrage 套戥；套汇；套利 88np/jvC{  
arbitrageur 套戥者；套汇者 V0'p1J tD  
arbitrary amount 临时款项 &8_f'+i0  
arrangement 措施；安排；协定 gjegzKU  
arrears 欠款 mf]( 3ZL  
arrears of pay 欠付薪酬 So\|Ye  
arrears of revenue 逾期未收税款；逾期未收的帐项 1[/$ZYk:  
articles of association 组织章程；组织细则；组织章程细则 u};]LX\E  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 E#{WU}  
ascertainment of profit 确定利润 4=F]`Lql  
"Asia Clear" “亚洲结算系统”