[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 dmlh;Z  
allotment notice 股份配售通知；配股通知 Z|8f7@k{|+  
allotment of shares 股份分配 BD4.sd+H,  
allowable 可获宽免；免税的 Q2rZMK  
allowable business loss 可扣除的营业亏损 = 1}-]ctVn  
allowable expenses 可扣税的支出 ::TUSz2/2  
allowance 免税额；津贴；备抵；准备金 7Fy^K;V"  
allowance for debts 债项的免税额 i":-g"d  
allowance for depreciation by wear and tear 耗损折旧免税额 F,:F9r?l,H  
allowance for funeral expenses 殡殓费的免税额 sE/9~L  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 G>:l(PW:  
allowance for repairs and outgoings 修葺及支出方面的免税额 B]*&lRR  
allowance to debtor 给债务人的津贴 2"__jp:(  
alteration of capital 资本更改 [&{"1Z  
alternate trustee 候补受托人 Fof_x
v9  
amalgamation 合并 oAvJ"JH@i  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 Wc,8<Y'   
ambit of charges 征税范围；收费范围 @ K@~4!  
amended valuation 经修订的估值 ,{oP`4\Lm  
American Commodities Exchange 美国商品交易所 H>DJ-lG(  
American Express Bank Limited 美国运通银行 e6F:['j  
American Stock Exchange 美国证券交易所 VwC,+B  
amortization 摊销 m};
_\Db`  
amount due from banks 存放银行同业的款项 { @-Q1  
amount due from banks abroad 存放海外银行同业的款项 /$9/,5|EA  
amount due from holding companies 控股公司欠款 ZgXh[UHQy  
amount due from local banks 存放本港银行同业的款项 Ok:@F/ v  
amount due to banks 银行同业的存款 l^Lg"m2  
amount due to banks abroad 海外银行同业的存款 *JpEBtTv=5  
amount due to holding companies 控股公司存款 aD&10b9`  
amount due to local banks 本港银行同业的存款 (nE$};c<b2  
amount due to outport banks 外埠银行同业的存款 ZVGw
@3  
amount for note issue 发行纸币的款额 Tu6he8Q-  
amount of bond 担保契据的款额 RMi 2Ip  
amount of consideration 代价款额 \C<rg|  
amount of contribution 供款数额 D! Gm9Pa}  
amount of indebtedness 负债款额 kW,
yZ.?f  
amount of principal of the loan 贷款本金额 O'wN4qb=F  
amount of rates chargeable 应征差饷数额 L7jz^g^  
amount of share capital 股本额 5;|9bWH  
amount of sums assured 承保款额 gj'ar  
amount of variation 变动幅度 yRgo1ow]  
amount of vote 拨款数额 3BSeZ:j7  
amount payable 应付款额 9J|YP}%  
amount receivable 应收款额 Mys;Il"  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 Yd<~]aXM   
analysis 分析 d3{Zhn@  
ancillary risk 附属风险 olYSr .Q`  
annual account 周年帐目；周年帐目报表；年度决算；年结 7=<PVJ*/  
annual accounting date 年结日期 \7C >4  
annual allowance 每年免税额；年积金；年度津贴；年津 H@ w6.[#  
annual balance 年度余额 T\WNT #My  
annual disposable income 每年可动用收入 !tbRqW6v  
annual estimates 周年预算 )0GnTB;5Z  
annual fee 年费 =Q|}7g8o  
annual general meeting 周年大会 _c(=>  
annual growth rate 年增率；每年增长率 l y%**iN  
annual long-term supplement 长期个案每年补助金 4u(}eE f7  
annual pensionable emolument 可供计算退休金的年薪 %(kq Hxc  
annual report 年报 Vm.u3KE  
Annual Report on the Consumer Price Index 《消费物价指数年报》 7}lZa~/  
annual return 周年报表；周年申报表；每年报税表格
=~arj  
Annual Return Rules 《周年报表规则》 pGcc6q1  
annual review of consumer prices 每年消费物价回顾 &U,f~KJ  
annual roll-forward basis 逐年延展方式 J%A`M\  
annual salary 年薪 Wh<lmC50(
 
annual statement 年度报表；年度决算表 O%)9tFT  
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 @qe>ph[UA  
annuitant 年金受益人 (la   
annuity 年金 %fyb?6?Y  
annuity contract 年金合约 L;f=\q"g  
annuity on human life 人寿年金 b1&{%.3[  
antecedent debt 先前的债项 f,-|"_5;   
ante-dated cheque 倒填日期支票 -s)2b ;  
anticipated expenditure 预期开支 hZ#tB   
anticipated net profit 预期纯利 }(],*^'u-  
anticipated revenue 预期收入 KW;xlJz(j  
anti-inflation measure 反通货膨胀措施 &t8_J3?Z  
anti-inflationary stance 反通货膨胀立场 >3kR~:;  
apparent deficit 表面赤字 B`WfJ2*2  
apparent financial solvency 表面偿债能力  HOD2/  
apparent partner 表面合伙人 iwVra"y  
application for personal assessment 个人入息课税申请书 $x)'_o} e  
application of fund 资金应用 ,,Db:4qfjD  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 5\'%zZ,l  
appointed actuary 委任精算师 p/5!a~1'xN  
appointed auditor 委任核数师；委任审计师 B>]5/!_4  
appointed trustee 委任的受托人 E:o:)h?$  
appointer 委任人 "TV.$s$.  
apportioned pro rata 按比例分摊 EiN.VU `  
apportionment 分配；分摊 (G" qIw   
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 BJq}1mn*  
apportionment formula 分摊方程式 k g61D
gu  
apportionment of estate duty 遗产税的分摊 V*m)h  
appraisal 估价；评估 ,C&>mv xA  
appreciable growth 可观增长 q%'ovX(dm  
appreciable impact 显着影响 IMR|a*=`c  
appreciable increase 可观增长 |HU qqlf  
appreciation 增值；升值 4l1=l#\S  
appreciation against other currencies 相对其他货币升值 UxvsSHi  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 xWwPrd  
appreciation tax 增值税 [! q&r(-K  
appropriation 拨款；拨用；拨付 ?% X9XH/!  
appropriation account 拨款帐目 "@?|Vv,vn  
Appropriation Bill 拨款法案 6m" 75  
appropriation-in-aid system 补助拨款办法
Y-Ku2m  
approved assets 核准资产 9j 2I6lGQ  
approved basket stock 认可一篮子证券 c6uKKh>  
approved budget 核准预算 4GfLS.Ip  
approved charitable donation 认可慈善捐款 "^=[*i  
approved charitable institution 认可慈善机构 ~76.S  
approved currency 核准货币；认可货币 u20b+c4  
approved estimates 核准预算 _% 2Umy|  
approved estimates of expenditure 核准开支预算 =qtoDe  
approved overseas insurer 核准海外保险人 ~fF}  
approved overseas trust company 核准海外信托公司 z-gwNE{  
approved pooled investment fund 核准汇集投资基金 9H E(*S  
approved provident fund scheme 认可公积金计划 1b7xw#gLx  
approved provision 核准拨款 qQcC[ 50  
approved redeemable share 核准可赎回股份 9v F2aLPk  
approved regional stock 认可地区性证券 Ntnmd  
approved retirement scheme 认可退休金计划 N.G*ii\  
approved subordinated loan 核准附属贷款 ^'fKey`  
arbitrage 套戥；套汇；套利 >h[!gXL^  
arbitrageur 套戥者；套汇者 NslA/"*  
arbitrary amount 临时款项 1a $V{Eag  
arrangement 措施；安排；协定 ;a3nH  
arrears 欠款  /8MQqZ C  
arrears of pay 欠付薪酬 y9L#@   
arrears of revenue 逾期未收税款；逾期未收的帐项 =.X?LWKY  
articles of association 组织章程；组织细则；组织章程细则 ^!<7#kX  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 0GYEt  
ascertainment of profit 确定利润 UBi4itGD  
"Asia Clear" “亚洲结算系统”