[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 ;Z9(ll:<$  
allotment notice 股份配售通知；配股通知 J@OK"%12  
allotment of shares 股份分配 [V_+/[AA)  
allowable 可获宽免；免税的 },@ex  
allowable business loss 可扣除的营业亏损 #;=sJ[m4  
allowable expenses 可扣税的支出 Sf*gAwnW  
allowance 免税额；津贴；备抵；准备金 ";;!c.!^  
allowance for debts 债项的免税额 -
ykD/  
allowance for depreciation by wear and tear 耗损折旧免税额 4y.qtiIP>$  
allowance for funeral expenses 殡殓费的免税额 \mL]xE-  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 e$Mvl=NYp\  
allowance for repairs and outgoings 修葺及支出方面的免税额 ?r{hrAx  
allowance to debtor 给债务人的津贴 
+KaVvf  
alteration of capital 资本更改 yJ="dEn>i"  
alternate trustee 候补受托人 l.P;85/+  
amalgamation 合并 S!n?b|_  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 /I((A/ks  
ambit of charges 征税范围；收费范围 _'4S1  
amended valuation 经修订的估值 mL-6+pJ@  
American Commodities Exchange 美国商品交易所 ((&5F!+\-  
American Express Bank Limited 美国运通银行 EywBT  
American Stock Exchange 美国证券交易所 6Jq3l_  
amortization 摊销 ~6K.5t7  
amount due from banks 存放银行同业的款项 cwOa"]t}  
amount due from banks abroad 存放海外银行同业的款项 !L@<?0xLW  
amount due from holding companies 控股公司欠款 PuhvJHT  
amount due from local banks 存放本港银行同业的款项 ;E
,i  
amount due to banks 银行同业的存款 ^ FM  
amount due to banks abroad 海外银行同业的存款 LpL$=9  
amount due to holding companies 控股公司存款 GKKDO+A=!  
amount due to local banks 本港银行同业的存款 i{16&4 '  
amount due to outport banks 外埠银行同业的存款 `(ik2#B`}  
amount for note issue 发行纸币的款额 e,r7UtjoxR  
amount of bond 担保契据的款额 F+ 7*SImv6  
amount of consideration 代价款额 |MOz>1<a  
amount of contribution 供款数额 2liJ^ `  
amount of indebtedness 负债款额 pSI8"GwQ  
amount of principal of the loan 贷款本金额 :[CEHRc7x  
amount of rates chargeable 应征差饷数额 *U}ztH-+/  
amount of share capital 股本额 t 4VeXp6  
amount of sums assured 承保款额 M[+#*f.T}  
amount of variation 变动幅度 wFMw&=j  
amount of vote 拨款数额 ~4|Trz2T  
amount payable 应付款额 $ai;8)C6  
amount receivable 应收款额 T|0+o+i  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 ];jp)P2o  
analysis 分析 1*|/N}g)  
ancillary risk 附属风险 1+ Uem  
annual account 周年帐目；周年帐目报表；年度决算；年结
k]^ya?O]p  
annual accounting date 年结日期 K- $,:28  
annual allowance 每年免税额；年积金；年度津贴；年津 !{{gL=_@  
annual balance 年度余额 =6+99<G|%M  
annual disposable income 每年可动用收入 c-v-UO%  
annual estimates 周年预算 Ni%@bU $  
annual fee 年费 J .VZD  
annual general meeting 周年大会 ksCF"o/@V  
annual growth rate 年增率；每年增长率 CUHT5J*sY  
annual long-term supplement 长期个案每年补助金 =LODX29  
annual pensionable emolument 可供计算退休金的年薪 L
`e19I$  
annual report 年报 oam;hmw  
Annual Report on the Consumer Price Index 《消费物价指数年报》 $:\`E56\  
annual return 周年报表；周年申报表；每年报税表格 B^]PKjLNZ  
Annual Return Rules 《周年报表规则》 2wDDVUwyB  
annual review of consumer prices 每年消费物价回顾 0\vG <  
annual roll-forward basis 逐年延展方式 0AdxV?6z  
annual salary 年薪 ?Pa(e)8\  
annual statement 年度报表；年度决算表 6Ol9 P56j  
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 c/ih%xR  
annuitant 年金受益人 e(xuy'4r  
annuity 年金 ,Si{]y  
annuity contract 年金合约 "wuO[c&%/  
annuity on human life 人寿年金 l^OflZC~  
antecedent debt 先前的债项 d=n{Wn{C  
ante-dated cheque 倒填日期支票 6}?d%K  
anticipated expenditure 预期开支 01n132k  
anticipated net profit 预期纯利 ,lStT+A  
anticipated revenue 预期收入 k& +gkJm  
anti-inflation measure 反通货膨胀措施 w^ OB  
anti-inflationary stance 反通货膨胀立场 f$6N  
apparent deficit 表面赤字 pf107S  
apparent financial solvency 表面偿债能力 q*|Alrm  
apparent partner 表面合伙人 c{_JPy  
application for personal assessment 个人入息课税申请书 gua7<z6=eh  
application of fund 资金应用 <nN.$4~X  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 1YJ?Y  
appointed actuary 委任精算师 5 7t.Ud  
appointed auditor 委任核数师；委任审计师 ^=n
7E  
appointed trustee 委任的受托人 )5LT!14  
appointer 委任人 >*VvV/UU  
apportioned pro rata 按比例分摊 w$AR  
apportionment 分配；分摊 CoNaGb  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 1:<(Q2X%  
apportionment formula 分摊方程式 DyCzRkH
  
apportionment of estate duty 遗产税的分摊 DU$
#tg}{  
appraisal 估价；评估 $Se h4  
appreciable growth 可观增长 N 0-J=2  
appreciable impact 显着影响 k&%i+5X  
appreciable increase 可观增长 E:ci/09wD  
appreciation 增值；升值 BWy-R6br  
appreciation against other currencies 相对其他货币升值 VOZxLyj^9  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 R:YV
mqd  
appreciation tax 增值税 pCrm `hy(  
appropriation 拨款；拨用；拨付
W.kcN,  
appropriation account 拨款帐目 "n`z`{<n  
Appropriation Bill 拨款法案 Z#-N$%^F  
appropriation-in-aid system 补助拨款办法 <j>;5!4!}  
approved assets 核准资产  +:-xV  
approved basket stock 认可一篮子证券 0bM_EC  
approved budget 核准预算 b<~-s sL7a  
approved charitable donation 认可慈善捐款 p\&/m  
approved charitable institution 认可慈善机构 )!\6 "{  
approved currency 核准货币；认可货币 L;u5  
approved estimates 核准预算 k]5tU\;Yw  
approved estimates of expenditure 核准开支预算 Fd\uTxykp  
approved overseas insurer 核准海外保险人 |xcC'1WU  
approved overseas trust company 核准海外信托公司 GT6i9*tb#  
approved pooled investment fund 核准汇集投资基金
$zp|()_  
approved provident fund scheme 认可公积金计划 uJ -$i   
approved provision 核准拨款 xh$yXP0/  
approved redeemable share 核准可赎回股份 )Yy5u'}  
approved regional stock 认可地区性证券 7=^}{  
approved retirement scheme 认可退休金计划 6>rz=yAM_  
approved subordinated loan 核准附属贷款 CvE^t#Bok  
arbitrage 套戥；套汇；套利 ZxSFElDD]E  
arbitrageur 套戥者；套汇者 su%-b\8K  
arbitrary amount 临时款项 }7 +%k/  
arrangement 措施；安排；协定 x@Z{5w_a  
arrears 欠款 5rB>)p05[  
arrears of pay 欠付薪酬 6h)_{| L)  
arrears of revenue 逾期未收税款；逾期未收的帐项 zpT^:Ag  
articles of association 组织章程；组织细则；组织章程细则 ,^8':X"A{!  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 '(3 QyCD  
ascertainment of profit 确定利润 v0oVbHO5<  
"Asia Clear" “亚洲结算系统”