[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 |f0KIb}d  
allotment notice 股份配售通知；配股通知 S|%f<zAtJ  
allotment of shares 股份分配 [ Q6v#I  
allowable 可获宽免；免税的 `QlChxd  
allowable business loss 可扣除的营业亏损 %h%^i   
allowable expenses 可扣税的支出 $fY4amX6Z  
allowance 免税额；津贴；备抵；准备金 RSY{I
Y  
allowance for debts 债项的免税额 a{6rQ  
allowance for depreciation by wear and tear 耗损折旧免税额 `?VB)  
allowance for funeral expenses 殡殓费的免税额 ~WJEH#  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 YDyi6x,  
allowance for repairs and outgoings 修葺及支出方面的免税额 ^8nK x<&5  
allowance to debtor 给债务人的津贴  3y?ig2  
alteration of capital 资本更改 +'x`rk
 
alternate trustee 候补受托人 Gu:aSb  
amalgamation 合并 p' FYK|  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 bd2"k;H<o  
ambit of charges 征税范围；收费范围 k]"Rg2
>%  
amended valuation 经修订的估值 *r+i=i8{  
American Commodities Exchange 美国商品交易所 U:E: "  
American Express Bank Limited 美国运通银行 h2Z Gh  
American Stock Exchange 美国证券交易所 %fpcH  
amortization 摊销 7oDr`=q1]r  
amount due from banks 存放银行同业的款项 dOe|uQXyD  
amount due from banks abroad 存放海外银行同业的款项 j%KLp4J/e  
amount due from holding companies 控股公司欠款 ht S5<+Y  
amount due from local banks 存放本港银行同业的款项 65Ysg}x  
amount due to banks 银行同业的存款 )A['  +s  
amount due to banks abroad 海外银行同业的存款 l 49)Cv/  
amount due to holding companies 控股公司存款 !_cT_ WHty  
amount due to local banks 本港银行同业的存款 E#T-2^nD  
amount due to outport banks 外埠银行同业的存款 U&/Jh^Yy  
amount for note issue 发行纸币的款额 t HPC  
amount of bond 担保契据的款额 !G#3jh:kiY  
amount of consideration 代价款额 d]k>7.  
amount of contribution 供款数额 @M"h_Z1#  
amount of indebtedness 负债款额 'wX'}3_/g  
amount of principal of the loan 贷款本金额 n5%rsNxg  
amount of rates chargeable 应征差饷数额 lYeot8  
amount of share capital 股本额 lFD$Mc  
amount of sums assured 承保款额 ?iUAzM8  
amount of variation 变动幅度 "@E1^
  
amount of vote 拨款数额 '@Y@H
,  
amount payable 应付款额 xUzSS@ot^  
amount receivable 应收款额 ue$\i=jw  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 `{/z\  
analysis 分析 Vcl"qz@Fj  
ancillary risk 附属风险 y^:g"|q  
annual account 周年帐目；周年帐目报表；年度决算；年结
PZRpH  
annual accounting date 年结日期 ;/SM^&Y  
annual allowance 每年免税额；年积金；年度津贴；年津 /"Om-DK%  
annual balance 年度余额
]5'  
annual disposable income 每年可动用收入 ?PSm) ~Oa  
annual estimates 周年预算 8Hs>+Udl  
annual fee 年费 Kig.hHj@  
annual general meeting 周年大会 d;(L@9HH D  
annual growth rate 年增率；每年增长率 7+j@0v\  
annual long-term supplement 长期个案每年补助金 (9$/r/-a  
annual pensionable emolument 可供计算退休金的年薪 +tOBt("5/  
annual report 年报 z_< 7T4  
Annual Report on the Consumer Price Index 《消费物价指数年报》 `96:Z-!}  
annual return 周年报表；周年申报表；每年报税表格 ZV_Z)<  
Annual Return Rules 《周年报表规则》 v/Z}|dT"  
annual review of consumer prices 每年消费物价回顾 ^C@uP9g  
annual roll-forward basis 逐年延展方式 *
KFsO1j  
annual salary 年薪 2[Q*?N  
annual statement 年度报表；年度决算表 H4 & d,8:m  
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 oyJ/Oe {  
annuitant 年金受益人 j46fQ  
annuity 年金 *n2Q_o  
annuity contract 年金合约 xue-5 '  
annuity on human life 人寿年金 W==HV0n  
antecedent debt 先前的债项 +vLuzM-  
ante-dated cheque 倒填日期支票 o'%F*>#v  
anticipated expenditure 预期开支 Hv<%_t_/  
anticipated net profit 预期纯利 l@<^V N@  
anticipated revenue 预期收入 QM9~O#rL  
anti-inflation measure 反通货膨胀措施 Z%XBuq:BY  
anti-inflationary stance 反通货膨胀立场 yK0Q,   
apparent deficit 表面赤字 QO7> XHn  
apparent financial solvency 表面偿债能力 0;3;Rs  
apparent partner 表面合伙人 P
QXyu1  
application for personal assessment 个人入息课税申请书 <Ky\^  
application of fund 资金应用 1U~AupHE  
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
9.lSF  
appointed actuary 委任精算师 }!& w<wR  
appointed auditor 委任核数师；委任审计师 hn.9j"  
appointed trustee 委任的受托人 0d:t$2~C  
appointer 委任人 JXGIVH?Rpu  
apportioned pro rata 按比例分摊 rNqJ L_!  
apportionment 分配；分摊 pt(GpbtWK  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 vP3Fb;  
apportionment formula 分摊方程式 |I7P0JqP  
apportionment of estate duty 遗产税的分摊 LlRvm/  
appraisal 估价；评估 HHCsWe-  
appreciable growth 可观增长  A`=ESz  
appreciable impact 显着影响 )wpBxJ;dB}  
appreciable increase 可观增长 8:L%-   
appreciation 增值；升值 S]9:3~  
appreciation against other currencies 相对其他货币升值 +sE81B  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 >('L2]4\v  
appreciation tax 增值税 t\{q,4  
appropriation 拨款；拨用；拨付 cIja^xD  
appropriation account 拨款帐目 k^]+I%?Q  
Appropriation Bill 拨款法案 A ,lcR:@w  
appropriation-in-aid system 补助拨款办法 ;#3!ZB:}  
approved assets 核准资产 ^gH.5L0]gH  
approved basket stock 认可一篮子证券 {.H}+@0  
approved budget 核准预算 T!pWU*aB
 
approved charitable donation 认可慈善捐款 [G[HQ)A  
approved charitable institution 认可慈善机构 W}WGg|ug  
approved currency 核准货币；认可货币 7SXi#{  
approved estimates 核准预算 (~}yt.7K  
approved estimates of expenditure 核准开支预算 6VQ*z8wLw  
approved overseas insurer 核准海外保险人 2*Z~JM  
approved overseas trust company 核准海外信托公司 -C
T?JB  
approved pooled investment fund 核准汇集投资基金 @6 g A4h  
approved provident fund scheme 认可公积金计划 >Bskw2  
approved provision 核准拨款 ]![ewO@  
approved redeemable share 核准可赎回股份 O<iE,PN)  
approved regional stock 认可地区性证券 -q(,}/Xf  
approved retirement scheme 认可退休金计划 ilayU  
approved subordinated loan 核准附属贷款 sTeL4g|%{  
arbitrage 套戥；套汇；套利 ^%#v AS  
arbitrageur 套戥者；套汇者 2y ~]Uo  
arbitrary amount 临时款项 ?*4&Z.~J  
arrangement 措施；安排；协定 6g@j,iFy  
arrears 欠款 &{x5 |$SD  
arrears of pay 欠付薪酬 -:a 9'dT  
arrears of revenue 逾期未收税款；逾期未收的帐项 4zpprh+`K  
articles of association 组织章程；组织细则；组织章程细则 wRnt$1  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 c(ZkK  
ascertainment of profit 确定利润 &UbNp8h  
"Asia Clear" “亚洲结算系统”