[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 6q6&N'We  
allotment notice 股份配售通知；配股通知 %o+bO} /9  
allotment of shares 股份分配 *"j _3vAx  
allowable 可获宽免；免税的 o"QpV >x  
allowable business loss 可扣除的营业亏损 $0iz;!w  
allowable expenses 可扣税的支出 <~X=6  
allowance 免税额；津贴；备抵；准备金 =NyzX&H6  
allowance for debts 债项的免税额 P,D >gxl  
allowance for depreciation by wear and tear 耗损折旧免税额 ;?h#',(p  
allowance for funeral expenses 殡殓费的免税额 I
2K52A+
 
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 ?ix0 n,m  
allowance for repairs and outgoings 修葺及支出方面的免税额 #@lr$^M  
allowance to debtor 给债务人的津贴 5 BcuLRId:  
alteration of capital 资本更改 iT9cw`A^%  
alternate trustee 候补受托人 ,iiWVA"  
amalgamation 合并 p~Dm3^Y  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 OkA-=M)RI:  
ambit of charges 征税范围；收费范围 `C_#EU-  
amended valuation 经修订的估值 4ol=YGCI_  
American Commodities Exchange 美国商品交易所 >G/>:wwSP.  
American Express Bank Limited 美国运通银行 &v3r#$Hj[  
American Stock Exchange 美国证券交易所 #;}IHAR  
amortization 摊销 R!}B^DVt  
amount due from banks 存放银行同业的款项 e0>@Yp[Kd  
amount due from banks abroad 存放海外银行同业的款项 [J-r*t"!  
amount due from holding companies 控股公司欠款 5g/^wKhKG  
amount due from local banks 存放本港银行同业的款项 .B#L
t,m  
amount due to banks 银行同业的存款 :qgdn,Me  
amount due to banks abroad 海外银行同业的存款 +=u*!6S  
amount due to holding companies 控股公司存款 Nk}Hvg*(  
amount due to local banks 本港银行同业的存款 '>'h
7F=tY  
amount due to outport banks 外埠银行同业的存款 :Q$3P+6a  
amount for note issue 发行纸币的款额 69yTGUG3  
amount of bond 担保契据的款额 (IJf2  
amount of consideration 代价款额 |W*f
6F3  
amount of contribution 供款数额 &~||
<0m  
amount of indebtedness 负债款额 alHwN^GhP  
amount of principal of the loan 贷款本金额 ;hd> v&u#  
amount of rates chargeable 应征差饷数额 \mWXr*;  
amount of share capital 股本额 3^1)W!n/  
amount of sums assured 承保款额 as o8  
amount of variation 变动幅度 #J^p,6  
amount of vote 拨款数额 )-9|3`  
amount payable 应付款额 0Xk;X1Xl  
amount receivable 应收款额 ~R!(%j ]  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 V~e1CZ(2X  
analysis 分析 Ds L]o  
ancillary risk 附属风险 ,u~\$Az6  
annual account 周年帐目；周年帐目报表；年度决算；年结 -cq ~\m^6  
annual accounting date 年结日期 PMXnupt  
annual allowance 每年免税额；年积金；年度津贴；年津 Nmi#$K[x  
annual balance 年度余额 f()^^+  
annual disposable income 每年可动用收入
4uU(t  
annual estimates 周年预算 ~}4H=[Zu  
annual fee 年费 r\=p.cw<  
annual general meeting 周年大会 +zL=UEBN  
annual growth rate 年增率；每年增长率 Z][?'^`^!  
annual long-term supplement 长期个案每年补助金 5\QNGRu"  
annual pensionable emolument 可供计算退休金的年薪 H@aCo(#  
annual report 年报 DB?_E{y]  
Annual Report on the Consumer Price Index 《消费物价指数年报》 1{";u"q  
annual return 周年报表；周年申报表；每年报税表格 ;;l(  
Annual Return Rules 《周年报表规则》 IwWo-WN7.  
annual review of consumer prices 每年消费物价回顾 Dq2eX;c@  
annual roll-forward basis 逐年延展方式 .fD k 5uo  
annual salary 年薪 V!FzVl=G  
annual statement 年度报表；年度决算表 iCv &<C@  
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 Ej.D!@   
annuitant 年金受益人 BLMcvK\9  
annuity 年金 $8_*LR$  
annuity contract 年金合约 /hI#6k8o_  
annuity on human life 人寿年金 # + n &  
antecedent debt 先前的债项 3UrqV`x \  
ante-dated cheque 倒填日期支票 ?{{E/J:%  
anticipated expenditure 预期开支 z$;%SYI  
anticipated net profit 预期纯利 m^]/ /j  
anticipated revenue 预期收入 8|7Tk[X1j  
anti-inflation measure 反通货膨胀措施 JmN;v|wF:c  
anti-inflationary stance 反通货膨胀立场 -
t*C-C'"|  
apparent deficit 表面赤字 -*yj[?6  
apparent financial solvency 表面偿债能力 Tb{,WUJg2  
apparent partner 表面合伙人 {MYlW0)~  
application for personal assessment 个人入息课税申请书 rt~X(S  
application of fund 资金应用 W" !nf  
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 6;(Slkv  
appointed actuary 委任精算师 +;;fw |/  
appointed auditor 委任核数师；委任审计师 M6DyOe<  
appointed trustee 委任的受托人 Eda sGCo  
appointer 委任人 o_\b{<^I  
apportioned pro rata 按比例分摊 fJ\Y s;l[j  
apportionment 分配；分摊 p}(w"?2  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 |ZRl.C/e  
apportionment formula 分摊方程式 ,&)X hO?  
apportionment of estate duty 遗产税的分摊 sBSBDjk[  
appraisal 估价；评估 bk^ :6>{K  
appreciable growth 可观增长 xR1g  
appreciable impact 显着影响 F1%' zsv  
appreciable increase 可观增长 Bwll [=_I  
appreciation 增值；升值 iZ_R oJ  
appreciation against other currencies 相对其他货币升值 \nxt\KD  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 z':
>nw  
appreciation tax 增值税 [;I.aT}R!;  
appropriation 拨款；拨用；拨付 2]4R`[#  
appropriation account 拨款帐目 MX9q )(:  
Appropriation Bill 拨款法案 >Zmpsa+  
appropriation-in-aid system 补助拨款办法 1U"Y'y2  
approved assets 核准资产 2'pxA:  
approved basket stock 认可一篮子证券 eJy@N  
approved budget 核准预算 7r}gS2d  
approved charitable donation 认可慈善捐款 &6}vvgz  
approved charitable institution 认可慈善机构 da[l[b;  
approved currency 核准货币；认可货币 _=}Y lR  
approved estimates 核准预算 0U$6TDtmE  
approved estimates of expenditure 核准开支预算 C2Y&qX,  
approved overseas insurer 核准海外保险人 {z.}u5N
 
approved overseas trust company 核准海外信托公司 ,][+:fvS  
approved pooled investment fund 核准汇集投资基金 &
"^A  
approved provident fund scheme 认可公积金计划 w"l8M0$m  
approved provision 核准拨款 C($`'~b  
approved redeemable share 核准可赎回股份 EG9S? $  
approved regional stock 认可地区性证券 vDB nWA  
approved retirement scheme 认可退休金计划 J-\b?Ra  
approved subordinated loan 核准附属贷款 jpBE| Nm  
arbitrage 套戥；套汇；套利 Box,N5AA  
arbitrageur 套戥者；套汇者 _$=xa6YA  
arbitrary amount 临时款项 S?8q.59  
arrangement 措施；安排；协定 S2<(n,"  
arrears 欠款 SH`
"o  
arrears of pay 欠付薪酬 PDpIU.=!0  
arrears of revenue 逾期未收税款；逾期未收的帐项 w=^*)jZ8  
articles of association 组织章程；组织细则；组织章程细则 vys*=48g  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 {b#c0>.8-  
ascertainment of profit 确定利润 %@BQv4oJ  
"Asia Clear" “亚洲结算系统”