[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 ^OdP4m( >>  
allotment notice 股份配售通知；配股通知 Y2Tt Y;  
allotment of shares 股份分配 !Cs_F&l"j  
allowable 可获宽免；免税的 X2_=agEP  
allowable business loss 可扣除的营业亏损 y5r4&~04  
allowable expenses 可扣税的支出 sKWfXCd  
allowance 免税额；津贴；备抵；准备金 i%/+5gq  
allowance for debts 债项的免税额 nTas~~
Q  
allowance for depreciation by wear and tear 耗损折旧免税额 :s,Z<^5a)g  
allowance for funeral expenses 殡殓费的免税额 =|=(l)8  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 OI*H,Z"  
allowance for repairs and outgoings 修葺及支出方面的免税额 kM6 Qp  
allowance to debtor 给债务人的津贴 m
5. Zu.  
alteration of capital 资本更改 v19-./H^ j  
alternate trustee 候补受托人 3Vwh|1?  
amalgamation 合并 (Z*!#}z `  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 H\ %7%  
ambit of charges 征税范围；收费范围 %>yL1BeA4  
amended valuation 经修订的估值 Gt1U!dP  
American Commodities Exchange 美国商品交易所 7pd$\$  
American Express Bank Limited 美国运通银行 3]>| i  
American Stock Exchange 美国证券交易所 SBpL6~NW  
amortization 摊销 sK{e*[I>W  
amount due from banks 存放银行同业的款项 x:;kSh  
amount due from banks abroad 存放海外银行同业的款项 7_L;E
~\  
amount due from holding companies 控股公司欠款 XX@ZQcN  
amount due from local banks 存放本港银行同业的款项 '%qr.T %  
amount due to banks 银行同业的存款 :h$$J lP  
amount due to banks abroad 海外银行同业的存款 a[C@  
amount due to holding companies 控股公司存款 \Ri
P  
amount due to local banks 本港银行同业的存款 {=WgzP  
amount due to outport banks 外埠银行同业的存款 .8R@2c`}Cs  
amount for note issue 发行纸币的款额 D-c4EV  
amount of bond 担保契据的款额 2T35{Q!=F  
amount of consideration 代价款额 M{@(G 5  
amount of contribution 供款数额 M+>u/fldV  
amount of indebtedness 负债款额 3mgD(,(^  
amount of principal of the loan 贷款本金额 F847pyOJnf  
amount of rates chargeable 应征差饷数额 @- xjfC\d  
amount of share capital 股本额 s*[bFJwN  
amount of sums assured 承保款额 pkzaNY/q  
amount of variation 变动幅度 x4 yR8n(  
amount of vote 拨款数额 \<' ?8ri#  
amount payable 应付款额 Ie_wHcM<  
amount receivable 应收款额 f?Lw)hMrA  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 WLT"ji0w2  
analysis 分析 (e~N q  
ancillary risk 附属风险 +2{Lh7Ks  
annual account 周年帐目；周年帐目报表；年度决算；年结 m@c)Xci  
annual accounting date 年结日期 }j%5t ~Qa  
annual allowance 每年免税额；年积金；年度津贴；年津 \85i+q:LuA  
annual balance 年度余额 "[J^YKoF  
annual disposable income 每年可动用收入 UfGkTwoo=  
annual estimates 周年预算 ]/Pn EU[  
annual fee 年费 ;`&kZi60Hz  
annual general meeting 周年大会 ,prf;|e?  
annual growth rate 年增率；每年增长率 A&VG~r$  
annual long-term supplement 长期个案每年补助金 DUS6SO  
annual pensionable emolument 可供计算退休金的年薪 !a`&O-ye  
annual report 年报 T[gv0|+  
Annual Report on the Consumer Price Index 《消费物价指数年报》 %v|B *  
annual return 周年报表；周年申报表；每年报税表格 X8|,   
Annual Return Rules 《周年报表规则》 i@yC-))bY  
annual review of consumer prices 每年消费物价回顾 wT@og|M  
annual roll-forward basis 逐年延展方式 & 8H'eAA  
annual salary 年薪 uFE)17E  
annual statement 年度报表；年度决算表 z_HdISy0  
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 UN
Yqft4  
annuitant 年金受益人 CTb%(<r  
annuity 年金 5O%{{J  
annuity contract 年金合约 aUp g u"
 
annuity on human life 人寿年金 d0D]Q  
antecedent debt 先前的债项 r p$'L7lrX  
ante-dated cheque 倒填日期支票 /wp6KXm  
anticipated expenditure 预期开支 s<Ziegmw|g  
anticipated net profit 预期纯利 ;p//QJB9  
anticipated revenue 预期收入 *w&e\i|7  
anti-inflation measure 反通货膨胀措施 ax`o>_)  
anti-inflationary stance 反通货膨胀立场 R_C)  
apparent deficit 表面赤字  R&&4y 7  
apparent financial solvency 表面偿债能力 *wearCPeJ  
apparent partner 表面合伙人 TOt dUO  
application for personal assessment 个人入息课税申请书 ;l+Leex  
application of fund 资金应用 LVGe] lD  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 7#Ft|5$~q  
appointed actuary 委任精算师 &d!GImcxQ  
appointed auditor 委任核数师；委任审计师 *@5@,=d  
appointed trustee 委任的受托人 <)9y{J}s:  
appointer 委任人 6Mf 0`K  
apportioned pro rata 按比例分摊 fC`&g~yK'  
apportionment 分配；分摊 :;}P*T*PU  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 M%HU4pTW#o  
apportionment formula 分摊方程式 e ,(mR+a8  
apportionment of estate duty 遗产税的分摊 G{}VPcrbC  
appraisal 估价；评估 P pb\6|*  
appreciable growth 可观增长 FrS]|=LJhX  
appreciable impact 显着影响 jcOcWB|  
appreciable increase 可观增长 54T`OE =  
appreciation 增值；升值 N8jIMb'<  
appreciation against other currencies 相对其他货币升值 #mdc[.  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 +7Gwg  
appreciation tax 增值税 @gblW*Zhk  
appropriation 拨款；拨用；拨付 ^qs $v06  
appropriation account 拨款帐目 SUiOJ[5,  
Appropriation Bill 拨款法案 us-L]S+lm  
appropriation-in-aid system 补助拨款办法 t.<i:#rj>l  
approved assets 核准资产 |Cv!,]9:r  
approved basket stock 认可一篮子证券 K;?+8(H  
approved budget 核准预算 e'~3oqSvR  
approved charitable donation 认可慈善捐款 }bxs]?OW>  
approved charitable institution 认可慈善机构 r!v\"6:OM  
approved currency 核准货币；认可货币 z/-=%g >HA  
approved estimates 核准预算 ?<!|  
approved estimates of expenditure 核准开支预算 Dt@SqX:~Ee  
approved overseas insurer 核准海外保险人 IGl9g_18  
approved overseas trust company 核准海外信托公司 Oketwa  
approved pooled investment fund 核准汇集投资基金 Jy)/%p~  
approved provident fund scheme 认可公积金计划 5pX6t  
approved provision 核准拨款 9up3[F$  
approved redeemable share 核准可赎回股份 )~>YH*g  
approved regional stock 认可地区性证券 %9"H   
approved retirement scheme 认可退休金计划 Wtnfa{gP%  
approved subordinated loan 核准附属贷款 I9^x,F"E]  
arbitrage 套戥；套汇；套利 UQsN 'r\tS  
arbitrageur 套戥者；套汇者 VbYdZCC  
arbitrary amount 临时款项 5x
i
EPh  
arrangement 措施；安排；协定 $4\j]RE!  
arrears 欠款 _`X:jj>  
arrears of pay 欠付薪酬 tQVVhXQ7  
arrears of revenue 逾期未收税款；逾期未收的帐项 5P bW[  
articles of association 组织章程；组织细则；组织章程细则 kh<2BOV  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 q.vIc ?a  
ascertainment of profit 确定利润 Py<}S-:  
"Asia Clear" “亚洲结算系统”