[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 sef]>q  
allotment notice 股份配售通知；配股通知 O#)jr-vXdV  
allotment of shares 股份分配 cLG6(<L  
allowable 可获宽免；免税的 8#w)X/  
allowable business loss 可扣除的营业亏损 k=$AhT=e}n  
allowable expenses 可扣税的支出  S(  
allowance 免税额；津贴；备抵；准备金 6Z?Su(s(5  
allowance for debts 债项的免税额 2Q@Y^t   
allowance for depreciation by wear and tear 耗损折旧免税额 :S -";.:"  
allowance for funeral expenses 殡殓费的免税额 .1#kDM  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 r{_>ldjq  
allowance for repairs and outgoings 修葺及支出方面的免税额 &l m#  
allowance to debtor 给债务人的津贴 XRxj  W  
alteration of capital 资本更改 ^`XCT  
alternate trustee 候补受托人 uR$i48}  
amalgamation 合并 I-DXb M  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 V%*b@zv  
ambit of charges 征税范围；收费范围 ^AL2H'  
amended valuation 经修订的估值 dEp7{jY1O  
American Commodities Exchange 美国商品交易所 ml0*1Dw  
American Express Bank Limited 美国运通银行 O6X"RsI}  
American Stock Exchange 美国证券交易所 * ?]~ #  
amortization 摊销 [c~kF+8  
amount due from banks 存放银行同业的款项 9AQxNbs  
amount due from banks abroad 存放海外银行同业的款项 cE\>f8 I  
amount due from holding companies 控股公司欠款 hr/o<#OW  
amount due from local banks 存放本港银行同业的款项 0^3+P%(o@  
amount due to banks 银行同业的存款 F9a
^ED0l\  
amount due to banks abroad 海外银行同业的存款 Dd,2;#_  
amount due to holding companies 控股公司存款 ;j9\b9m  
amount due to local banks 本港银行同业的存款 4CrLkr  
amount due to outport banks 外埠银行同业的存款 'V (,.'  
amount for note issue 发行纸币的款额 j.%K_h?V5  
amount of bond 担保契据的款额 %%JMb=!%2  
amount of consideration 代价款额 y(iY  
amount of contribution 供款数额 4<gb36)|4  
amount of indebtedness 负债款额 \)/yC74r7(  
amount of principal of the loan 贷款本金额 =5x&
8
i  
amount of rates chargeable 应征差饷数额 "N5!mpD"  
amount of share capital 股本额 Pw[g  
amount of sums assured 承保款额 gE])!GMM3  
amount of variation 变动幅度 =Vw 5q},3  
amount of vote 拨款数额 'e!J06  
amount payable 应付款额 Hy_;nN+e  
amount receivable 应收款额 Fmr}o(q1  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 3\:y8|  
analysis 分析 bt$)Xu<R  
ancillary risk 附属风险 <hx+wrv  
annual account 周年帐目；周年帐目报表；年度决算；年结 wW>fVPr  
annual accounting date 年结日期 bB}5U@G|  
annual allowance 每年免税额；年积金；年度津贴；年津 U;q];e:,=}  
annual balance 年度余额 4 %W:  
annual disposable income 每年可动用收入 ~1L:_S
g*  
annual estimates 周年预算 n, i'Dhzk  
annual fee 年费 )B$;Vs]@i  
annual general meeting 周年大会 {Ui=b+  
annual growth rate 年增率；每年增长率 jE\Sm2G9  
annual long-term supplement 长期个案每年补助金 x@Hd^xH`  
annual pensionable emolument 可供计算退休金的年薪
c>
"c
X&  
annual report 年报 ?OlV"zK  
Annual Report on the Consumer Price Index 《消费物价指数年报》 /JkC+7H4  
annual return 周年报表；周年申报表；每年报税表格 nh>K`+>co  
Annual Return Rules 《周年报表规则》  ._O  
annual review of consumer prices 每年消费物价回顾 kwpK1R4zs  
annual roll-forward basis 逐年延展方式 36.N>G,  
annual salary 年薪 2L?!tBw?1  
annual statement 年度报表；年度决算表 T~_/Vi  
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 OTDg5:>  
annuitant 年金受益人 ^Yj xeNY  
annuity 年金 s?R2B) a  
annuity contract 年金合约 /FP5`:PfL  
annuity on human life 人寿年金 G L{57  
antecedent debt 先前的债项 Z|"p*5O,  
ante-dated cheque 倒填日期支票 -Go 7"j  
anticipated expenditure 预期开支 XolZonJr  
anticipated net profit 预期纯利 NKb1LbnZ*y  
anticipated revenue 预期收入 &0zT I?c  
anti-inflation measure 反通货膨胀措施 !V2/A1?  
anti-inflationary stance 反通货膨胀立场 ?L&|Uw+  
apparent deficit 表面赤字 <Z}SKR"U%  
apparent financial solvency 表面偿债能力 uvP2Wgt  
apparent partner 表面合伙人 >K9#3 4hP  
application for personal assessment 个人入息课税申请书 v[e:qi&fG  
application of fund 资金应用 3I\n_V<  
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 =L;] ;i  
appointed actuary 委任精算师 jO*l3:!~\  
appointed auditor 委任核数师；委任审计师 o]:3H8  
appointed trustee 委任的受托人 ~w8JH2O  
appointer 委任人 ,<BbpIQ2o  
apportioned pro rata 按比例分摊 2_vbT! _  
apportionment 分配；分摊 \.YS%"Vz  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 p~HW5\4  
apportionment formula 分摊方程式 #jA[9gWI  
apportionment of estate duty 遗产税的分摊 D%6;^^WyUx  
appraisal 估价；评估 <Rh 6r}f  
appreciable growth 可观增长 s* U1  
appreciable impact 显着影响 M" ^PW,k  
appreciable increase 可观增长 9$`lIy@B  
appreciation 增值；升值 ;bHV  
appreciation against other currencies 相对其他货币升值 tyaA\F57  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 w2_bd7Wp<  
appreciation tax 增值税 nWQ;9_qBB  
appropriation 拨款；拨用；拨付 w?kJ+lmOQy  
appropriation account 拨款帐目 m3Il3ZY.  
Appropriation Bill 拨款法案 L|bwZ,M=}?  
appropriation-in-aid system 补助拨款办法 V,rq0xW  
approved assets 核准资产 4jD2FFG- G  
approved basket stock 认可一篮子证券 [
q !TIq  
approved budget 核准预算 GFr|E
8  
approved charitable donation 认可慈善捐款 jc k}" N  
approved charitable institution 认可慈善机构 Y"A/^]   
approved currency 核准货币；认可货币 ,^# yo6-  
approved estimates 核准预算 y WV#Up  
approved estimates of expenditure 核准开支预算 9]q:[zm^  
approved overseas insurer 核准海外保险人 NaX   
approved overseas trust company 核准海外信托公司 |2{wG
4  
approved pooled investment fund 核准汇集投资基金 ^%O]P` $  
approved provident fund scheme 认可公积金计划 mZd , 9  
approved provision 核准拨款 sc,Xw:YO  
approved redeemable share 核准可赎回股份 0RoU}r@z4  
approved regional stock 认可地区性证券 !%$`Eq)M^7  
approved retirement scheme 认可退休金计划 EkziAON  
approved subordinated loan 核准附属贷款 s%<e
D  
arbitrage 套戥；套汇；套利 U8 nH;}i  
arbitrageur 套戥者；套汇者 GnvL'ESa@M  
arbitrary amount 临时款项 As>_J=8} 3  
arrangement 措施；安排；协定 c y8;@[#9  
arrears 欠款 / X1 x  
arrears of pay 欠付薪酬 'C"9QfK  
arrears of revenue 逾期未收税款；逾期未收的帐项 rtc9wu  
articles of association 组织章程；组织细则；组织章程细则 VkZ7#  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 ;Iq/l%vX  
ascertainment of profit 确定利润 pR~U`r5z  
"Asia Clear" “亚洲结算系统”