[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 Zy/_ E@C}u  
allotment notice 股份配售通知；配股通知 g7H(PF?  
allotment of shares 股份分配 ktIFI`@w)  
allowable 可获宽免；免税的 z03K=aZ  
allowable business loss 可扣除的营业亏损 ;V!D:5U  
allowable expenses 可扣税的支出 MQ2}
EY*A  
allowance 免税额；津贴；备抵；准备金 bt?5*ETA  
allowance for debts 债项的免税额 h376Be{P  
allowance for depreciation by wear and tear 耗损折旧免税额 zb3tIRH  
allowance for funeral expenses 殡殓费的免税额 75lA%| *X  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 Z`i(qCAd(  
allowance for repairs and outgoings 修葺及支出方面的免税额 [ /r(__.  
allowance to debtor 给债务人的津贴 _[BP0\dPW  
alteration of capital 资本更改 h*\%
vr  
alternate trustee 候补受托人 Pq$n5fZC!  
amalgamation 合并 L/K(dkx  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 {JLtE{  
ambit of charges 征税范围；收费范围 >t+P(*u  
amended valuation 经修订的估值 (
bS&D/N.  
American Commodities Exchange 美国商品交易所 h?U O&(  
American Express Bank Limited 美国运通银行 F+qm[Bc8  
American Stock Exchange 美国证券交易所 OyIw>Wfv  
amortization 摊销 ]SE ZaT  
amount due from banks 存放银行同业的款项 -9?]IIVb  
amount due from banks abroad 存放海外银行同业的款项 QT}tvm@PMq  
amount due from holding companies 控股公司欠款 d'> x(Yi  
amount due from local banks 存放本港银行同业的款项 [- w%/D%@  
amount due to banks 银行同业的存款 %]i15;{X  
amount due to banks abroad 海外银行同业的存款 *un^u-;  
amount due to holding companies 控股公司存款 UiNP3T
J'L  
amount due to local banks 本港银行同业的存款 bN.Pex  
amount due to outport banks 外埠银行同业的存款 uxz^/Gk  
amount for note issue 发行纸币的款额 ]?4hyN  
amount of bond 担保契据的款额 (9)Q ' 'S  
amount of consideration 代价款额 4+tEFxvX&  
amount of contribution 供款数额 3so%gvY.'  
amount of indebtedness 负债款额 /-s6<e!  
amount of principal of the loan 贷款本金额 rJB}qYD  
amount of rates chargeable 应征差饷数额 Z_NCD`i;  
amount of share capital 股本额 xIn:ZKJ'  
amount of sums assured 承保款额 :4|4=mkr  
amount of variation 变动幅度 46;uW{EY  
amount of vote 拨款数额 LP=)~K
<  
amount payable 应付款额 i XN1I   
amount receivable 应收款额 Hn:Crl y#  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 lTsjxw
o  
analysis 分析 zuCSj~  
ancillary risk 附属风险 nk:)j:fr  
annual account 周年帐目；周年帐目报表；年度决算；年结 O6Y0XL  
annual accounting date 年结日期 j<$2hiI/?&  
annual allowance 每年免税额；年积金；年度津贴；年津 jEwIn 1  
annual balance 年度余额 !r-F>!~  
annual disposable income 每年可动用收入 gqR(.Pu  
annual estimates 周年预算 \)e'
`29;  
annual fee 年费 ,,r>,Xq6  
annual general meeting 周年大会 5r0YA IJ  
annual growth rate 年增率；每年增长率 }m8q}~>tL  
annual long-term supplement 长期个案每年补助金 CC`JZ.SO  
annual pensionable emolument 可供计算退休金的年薪 q(w(Sd)#L  
annual report 年报 AZ<=o  
Annual Report on the Consumer Price Index 《消费物价指数年报》 =~ gvZV-<  
annual return 周年报表；周年申报表；每年报税表格 6\t@)=C,Q  
Annual Return Rules 《周年报表规则》 4M T 7`sr  
annual review of consumer prices 每年消费物价回顾 fqd^9wl>P6  
annual roll-forward basis 逐年延展方式 <3 uNl  
annual salary 年薪 X3& Jb2c2  
annual statement 年度报表；年度决算表 05R@7[GWq  
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 HOi`$vX}N  
annuitant 年金受益人 wuBPfb  
annuity 年金 Y-9I3?ar  
annuity contract 年金合约 .)3<Q}>  
annuity on human life 人寿年金 (m$Y<{)2  
antecedent debt 先前的债项 /{2,zW  
ante-dated cheque 倒填日期支票 \.S/|  
anticipated expenditure 预期开支 \7_y%HR  
anticipated net profit 预期纯利 E{@[k%,_  
anticipated revenue 预期收入 SrJE_~i  
anti-inflation measure 反通货膨胀措施 )%]J>&/0J  
anti-inflationary stance 反通货膨胀立场 n+p }\msH  
apparent deficit 表面赤字 u&e~1?R  
apparent financial solvency 表面偿债能力 s#MPX3itK  
apparent partner 表面合伙人 ?A0)L27UE&  
application for personal assessment 个人入息课税申请书 fV~~J2IK  
application of fund 资金应用 u@444Vzg  
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 $Kd>:f=A  
appointed actuary 委任精算师 )B*t :tN  
appointed auditor 委任核数师；委任审计师 L50n8s  
appointed trustee 委任的受托人 y>L
Bl]  
appointer 委任人 =|9!vzG4  
apportioned pro rata 按比例分摊 I 6O  
apportionment 分配；分摊 1Ws9WU  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 MfkZ  
apportionment formula 分摊方程式 A(XKyE
x  
apportionment of estate duty 遗产税的分摊 r|Z{-*`  
appraisal 估价；评估 3XKf!P  
appreciable growth 可观增长 afk>+4q  
appreciable impact 显着影响 d5-qZ{W  
appreciable increase 可观增长 WzWXE(  
appreciation 增值；升值 8EY:tzw  
appreciation against other currencies 相对其他货币升值 (%9$!v{3  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 1*7@BP5  
appreciation tax 增值税 )}vl\7=  
appropriation 拨款；拨用；拨付 1x^GWtRp  
appropriation account 拨款帐目 !m$jk2<  
Appropriation Bill 拨款法案 `u\n0=go  
appropriation-in-aid system 补助拨款办法 :KO2| v\  
approved assets 核准资产 7[7" A  
approved basket stock 认可一篮子证券 x^CS"v7  
approved budget 核准预算 Y*hCMy;  
approved charitable donation 认可慈善捐款 A7hVHxNJ-  
approved charitable institution 认可慈善机构 *~j@*{u  
approved currency 核准货币；认可货币 Vr1<^I b  
approved estimates 核准预算 VD]zz ^  
approved estimates of expenditure 核准开支预算 Wh2tNyS  
approved overseas insurer 核准海外保险人 c#tjp(-  
approved overseas trust company 核准海外信托公司 ,tJ" 5O3-  
approved pooled investment fund 核准汇集投资基金 Z} r*K%  
approved provident fund scheme 认可公积金计划 wtV#l4  
approved provision 核准拨款  XJ5.  
approved redeemable share 核准可赎回股份 ~B(4qK1G  
approved regional stock 认可地区性证券 %O;bAC_M  
approved retirement scheme 认可退休金计划 ;H.^i|_/  
approved subordinated loan 核准附属贷款 j;iAD:nf  
arbitrage 套戥；套汇；套利 7y@P a&^8  
arbitrageur 套戥者；套汇者 )$bS}.  
arbitrary amount 临时款项 pK'V9fD5J  
arrangement 措施；安排；协定 t=O8f5Pf{  
arrears 欠款 I[ ##2  
arrears of pay 欠付薪酬 xDo
C(  
arrears of revenue 逾期未收税款；逾期未收的帐项 x&T[*i  
articles of association 组织章程；组织细则；组织章程细则 w+E,INdi  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 =j*$ |X3W  
ascertainment of profit 确定利润 \3aoM{ztD  
"Asia Clear" “亚洲结算系统”