[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 Q0_UBm^f  
allotment notice 股份配售通知；配股通知 TnqspS2;R  
allotment of shares 股份分配 gG^K\+S  
allowable 可获宽免；免税的 'lym^^MjL+  
allowable business loss 可扣除的营业亏损 w#5^A(NR  
allowable expenses 可扣税的支出 G~I@'[ur  
allowance 免税额；津贴；备抵；准备金 {(#>%f+|C  
allowance for debts 债项的免税额 !$x9s'D  
allowance for depreciation by wear and tear 耗损折旧免税额 bCF"4KXK  
allowance for funeral expenses 殡殓费的免税额 )FkJ=P0  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 z5v)~+"1  
allowance for repairs and outgoings 修葺及支出方面的免税额 io$!z=W  
allowance to debtor 给债务人的津贴 Ii/#cdgF  
alteration of capital 资本更改 IR,`-  
alternate trustee 候补受托人 %klC& _g~_  
amalgamation 合并 ;_GS<[A3  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 .R` {.~_{!  
ambit of charges 征税范围；收费范围 d3# >\QCD9  
amended valuation 经修订的估值 S3u>a\  
American Commodities Exchange 美国商品交易所 @O/-~,E68  
American Express Bank Limited 美国运通银行 $e7dE
$eH  
American Stock Exchange 美国证券交易所 ([='LyH];z  
amortization 摊销 ;5A  
amount due from banks 存放银行同业的款项 gh3XC.&  
amount due from banks abroad 存放海外银行同业的款项 Tt.wY=,K  
amount due from holding companies 控股公司欠款 D}wM$B@S  
amount due from local banks 存放本港银行同业的款项 lz1l1.f8  
amount due to banks 银行同业的存款 HgP9evz,0  
amount due to banks abroad 海外银行同业的存款 c@%:aiEl  
amount due to holding companies 控股公司存款 $UAmUQg)}_  
amount due to local banks 本港银行同业的存款 CfA^Xp@vc  
amount due to outport banks 外埠银行同业的存款 N246RV1W  
amount for note issue 发行纸币的款额 s('<ms  
amount of bond 担保契据的款额 t8,s]I&  
amount of consideration 代价款额 jiMI&cl  
amount of contribution 供款数额 WhsTKy&E  
amount of indebtedness 负债款额 Lf|5miO  
amount of principal of the loan 贷款本金额 0 V
:z(r  
amount of rates chargeable 应征差饷数额 PK@hf[YHe  
amount of share capital 股本额
'-tiH  
amount of sums assured 承保款额 cTpAU9|(  
amount of variation 变动幅度 /AX1LYlr  
amount of vote 拨款数额 :4PK4D s7  
amount payable 应付款额 G/Nb@pAy[  
amount receivable 应收款额 ({g7{tUy^H  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 Q=[AP+
 
analysis 分析 }u0t i"V  
ancillary risk 附属风险 sG`:mc~0  
annual account 周年帐目；周年帐目报表；年度决算；年结 Q<.847 )  
annual accounting date 年结日期 <o8j+G)K#  
annual allowance 每年免税额；年积金；年度津贴；年津 h\ema|  
annual balance 年度余额 s_A<bW566F  
annual disposable income 每年可动用收入 sHx>UvN6  
annual estimates 周年预算 R87-L*9B^0  
annual fee 年费 /l-lkG5  
annual general meeting 周年大会 e$M \HPc  
annual growth rate 年增率；每年增长率 
!N--  
annual long-term supplement 长期个案每年补助金 Ai&-W  
annual pensionable emolument 可供计算退休金的年薪 mrR~[533j  
annual report 年报 fGDR<t3yiQ  
Annual Report on the Consumer Price Index 《消费物价指数年报》 gz-X4A"  
annual return 周年报表；周年申报表；每年报税表格 GE]cH6E
 
Annual Return Rules 《周年报表规则》 |[/[*hDZ9  
annual review of consumer prices 每年消费物价回顾 yES+0D5<  
annual roll-forward basis 逐年延展方式 ,*SoV~  
annual salary 年薪 _Gv[ D  
annual statement 年度报表；年度决算表 hce *G@b  
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 v`ckvl)(C  
annuitant 年金受益人 }=CL/JHz  
annuity 年金 iO)FZ%?"  
annuity contract 年金合约 #gzY _)E  
annuity on human life 人寿年金 ;v0M ::  
antecedent debt 先前的债项 (he cvJ  
ante-dated cheque 倒填日期支票 >6ul\xMU  
anticipated expenditure 预期开支 jEwfa_Q%  
anticipated net profit 预期纯利 dGf:0xE"  
anticipated revenue 预期收入 ]]~tFdh  
anti-inflation measure 反通货膨胀措施 Fdsaf[3[v  
anti-inflationary stance 反通货膨胀立场 fG2
hCP+  
apparent deficit 表面赤字 {//;GC*  
apparent financial solvency 表面偿债能力 V3j1M?>  
apparent partner 表面合伙人 X_yAx)Do  
application for personal assessment 个人入息课税申请书 I^>m-M.  
application of fund 资金应用 \~|+*^e)  
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 +cS%b}O`$  
appointed actuary 委任精算师 LWQ.!;HYp  
appointed auditor 委任核数师；委任审计师 dHp(U :)  
appointed trustee 委任的受托人 W<<{}'Db/#  
appointer 委任人 wg<UCmfu!  
apportioned pro rata 按比例分摊 69#D,ME?  
apportionment 分配；分摊 }}Gz3>?24=  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 g.![>?2$8  
apportionment formula 分摊方程式 >\=~2>FCD  
apportionment of estate duty 遗产税的分摊 ck-ab0n  
appraisal 估价；评估 Ml`tDt|;  
appreciable growth 可观增长 7?Vo([8  
appreciable impact 显着影响 tHlKo0S$0  
appreciable increase 可观增长 am
>X7  
appreciation 增值；升值 !QK~l  
appreciation against other currencies 相对其他货币升值 sH C4iMIw  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 i[obQx S94  
appreciation tax 增值税 T~B'- >O  
appropriation 拨款；拨用；拨付 N|cWTbi  
appropriation account 拨款帐目 ^MJTlRUb  
Appropriation Bill 拨款法案 3KFw0(S/  
appropriation-in-aid system 补助拨款办法 L'XX++2  
approved assets 核准资产 .kO!8Q-;%  
approved basket stock 认可一篮子证券 7O6VnKl  
approved budget 核准预算
x2gnB@t  
approved charitable donation 认可慈善捐款 29P vPR6  
approved charitable institution 认可慈善机构 )Ih'0>=  
approved currency 核准货币；认可货币 F0,
-7<G  
approved estimates 核准预算 0Y7b$~n'Y  
approved estimates of expenditure 核准开支预算 OnGtIY  
approved overseas insurer 核准海外保险人 d5?"GFy  
approved overseas trust company 核准海外信托公司 H]v"_!(\  
approved pooled investment fund 核准汇集投资基金 tEEeek(!  
approved provident fund scheme 认可公积金计划 _2*Ryz  
approved provision 核准拨款 fJ"#c<n  
approved redeemable share 核准可赎回股份 VT
.BHZ  
approved regional stock 认可地区性证券 !Gwf"-TQ  
approved retirement scheme 认可退休金计划 @R+bR<}]  
approved subordinated loan 核准附属贷款 4h:R+o ^H^  
arbitrage 套戥；套汇；套利 BPAz.K Q  
arbitrageur 套戥者；套汇者 _y~H#r9:  
arbitrary amount 临时款项 Sb_T _m  
arrangement 措施；安排；协定 YDEUiZ~  
arrears 欠款 CRsgR)  
arrears of pay 欠付薪酬 ppcuMcR{  
arrears of revenue 逾期未收税款；逾期未收的帐项 nsChNwPX  
articles of association 组织章程；组织细则；组织章程细则 s^nPSY!  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 hR;J#w  
ascertainment of profit 确定利润 cZ$!_30N+  
"Asia Clear" “亚洲结算系统”