[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 @]dv   
allotment notice 股份配售通知；配股通知 - #-Bo  
allotment of shares 股份分配 qI*7ToBJ  
allowable 可获宽免；免税的 OtoG,~?  
allowable business loss 可扣除的营业亏损 c"/H v  
allowable expenses 可扣税的支出 X}`39r.  
allowance 免税额；津贴；备抵；准备金 XzPUll;ZU  
allowance for debts 债项的免税额 g1)ZjABV  
allowance for depreciation by wear and tear 耗损折旧免税额  C
~T*Wlk  
allowance for funeral expenses 殡殓费的免税额 #?'@?0<6  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 %+ytX]E  
allowance for repairs and outgoings 修葺及支出方面的免税额 eQ<Vky^SJ  
allowance to debtor 给债务人的津贴 ^;wz+u4^l  
alteration of capital 资本更改 C@u}tH )  
alternate trustee 候补受托人 M"yOWD~s~  
amalgamation 合并 %]N|?9L"=  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 +NVXFjPC  
ambit of charges 征税范围；收费范围 LR3>_t  
amended valuation 经修订的估值 _}tPtHPa/  
American Commodities Exchange 美国商品交易所 h;):TFiC  
American Express Bank Limited 美国运通银行 #dQFs]:F  
American Stock Exchange 美国证券交易所 I!T=$Um  
amortization 摊销 =ba1::18  
amount due from banks 存放银行同业的款项 Jv?EV,S/e  
amount due from banks abroad 存放海外银行同业的款项 D/+l$aBz  
amount due from holding companies 控股公司欠款 $4hi D;n  
amount due from local banks 存放本港银行同业的款项 ^#U[v7y  
amount due to banks 银行同业的存款 9K-,#a  
amount due to banks abroad 海外银行同业的存款 $Ww.^ym  
amount due to holding companies 控股公司存款 |\W~+}'g~  
amount due to local banks 本港银行同业的存款 \cK#/;a#  
amount due to outport banks 外埠银行同业的存款 yYdh+x  
amount for note issue 发行纸币的款额 sK8sxy  
amount of bond 担保契据的款额 `x ;m@\R
 
amount of consideration 代价款额 !\cVe;<r  
amount of contribution 供款数额 ijKQ`}JA  
amount of indebtedness 负债款额 *0'< DnGW  
amount of principal of the loan 贷款本金额 xXSfYW  
amount of rates chargeable 应征差饷数额 @TJ  
amount of share capital 股本额 Xh}G=1}  
amount of sums assured 承保款额 p$cb&NNh*H  
amount of variation 变动幅度 PW\me7iCz  
amount of vote 拨款数额 j{6O:d6([$  
amount payable 应付款额 t+D= @"BZP  
amount receivable 应收款额 Nw1Bn~yx<R  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 `> +
:38  
analysis 分析 ~zVe?(W  
ancillary risk 附属风险 MHJRBn{}  
annual account 周年帐目；周年帐目报表；年度决算；年结 lv+: `  
annual accounting date 年结日期 .@$A~/ YU  
annual allowance 每年免税额；年积金；年度津贴；年津 ,P=.x%  
annual balance 年度余额 OxUc,%e9P  
annual disposable income 每年可动用收入 5F#FC89Kk  
annual estimates 周年预算 O^@F?CG :1  
annual fee 年费 \UZ7_\  
annual general meeting 周年大会 Y(gai?  
annual growth rate 年增率；每年增长率 RDEK=^J  
annual long-term supplement 长期个案每年补助金 w :x[kA  
annual pensionable emolument 可供计算退休金的年薪 I@TH^8(  
annual report 年报 RwhKW?r+  
Annual Report on the Consumer Price Index 《消费物价指数年报》 2w fkXS=~6  
annual return 周年报表；周年申报表；每年报税表格 POf xN.  
Annual Return Rules 《周年报表规则》 D[)_ f  
annual review of consumer prices 每年消费物价回顾 NMUF)ksjN  
annual roll-forward basis 逐年延展方式 t%Bh'HkG  
annual salary 年薪 $F NH:r<  
annual statement 年度报表；年度决算表 59i2*<k  
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 gw^W6v  
annuitant 年金受益人 z m]R76  
annuity 年金 ZD4aT1|Q7  
annuity contract 年金合约 3#y`6e=5  
annuity on human life 人寿年金 n3j_=(  
antecedent debt 先前的债项 (LJ7xoJ^  
ante-dated cheque 倒填日期支票 BCtKxtbS  
anticipated expenditure 预期开支 A5Q4wy`  
anticipated net profit 预期纯利 I'[;E.KU  
anticipated revenue 预期收入 2*a9mi  
anti-inflation measure 反通货膨胀措施 |>'q%xK  
anti-inflationary stance 反通货膨胀立场 BqUwvB4  
apparent deficit 表面赤字
cp0yr:~  
apparent financial solvency 表面偿债能力 `I(ap{  
apparent partner 表面合伙人 YFW/ Fa\7  
application for personal assessment 个人入息课税申请书 EAy@kzY?  
application of fund 资金应用 \:+ NVIN  
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 q
$ "?P  
appointed actuary 委任精算师 + R~!G  
appointed auditor 委任核数师；委任审计师 q_98=fyE6  
appointed trustee 委任的受托人 Q<KF<K'0hg  
appointer 委任人 %(]B1Zg6,  
apportioned pro rata 按比例分摊 yYSoJqj Q  
apportionment 分配；分摊 fzOh3FO+  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 7P]i|Q{  
apportionment formula 分摊方程式 1(RRjT9  
apportionment of estate duty 遗产税的分摊 J'tJY% `  
appraisal 估价；评估 X Vb9)a  
appreciable growth 可观增长 lJ,\^\q  
appreciable impact 显着影响 cI /}rZ+  
appreciable increase 可观增长 1/&^~'  
appreciation 增值；升值 DiGH o~f  
appreciation against other currencies 相对其他货币升值 wQ[!~>A  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 9+/D\|"{  
appreciation tax 增值税 A.h0H]*Ma  
appropriation 拨款；拨用；拨付 S!b?pl  
appropriation account 拨款帐目 u:tcL-;U  
Appropriation Bill 拨款法案 :qzhkKu  
appropriation-in-aid system 补助拨款办法 9c[b
hGD?  
approved assets 核准资产 Z  
approved basket stock 认可一篮子证券 ivB,s5<  
approved budget 核准预算 )>"pm{g2  
approved charitable donation 认可慈善捐款 1$`|$V1  
approved charitable institution 认可慈善机构 RC
oDdtMo  
approved currency 核准货币；认可货币 ydj*Jy'  
approved estimates 核准预算 QpRk5NeLe  
approved estimates of expenditure 核准开支预算 W;os4'h$  
approved overseas insurer 核准海外保险人 rBi6AM/  
approved overseas trust company 核准海外信托公司
d
BS_N/  
approved pooled investment fund 核准汇集投资基金 2%J] })  
approved provident fund scheme 认可公积金计划 AEDBr<  
approved provision 核准拨款 IO]tO[ P#  
approved redeemable share 核准可赎回股份 V?mk*CU  
approved regional stock 认可地区性证券
0AF,} &$  
approved retirement scheme 认可退休金计划 uy~$ :0o  
approved subordinated loan 核准附属贷款 3Bvz& `\  
arbitrage 套戥；套汇；套利 
R( ,m!  
arbitrageur 套戥者；套汇者 aof'shS8  
arbitrary amount 临时款项 jeJspch+#  
arrangement 措施；安排；协定 s@GE(Pu7  
arrears 欠款 U<>@)0~7g!  
arrears of pay 欠付薪酬 Ts
3!mjn  
arrears of revenue 逾期未收税款；逾期未收的帐项 @&%/<|4P5  
articles of association 组织章程；组织细则；组织章程细则 HKJ^6|'  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 {d]B+'  
ascertainment of profit 确定利润 {u9n?Z%  
"Asia Clear" “亚洲结算系统”