[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 B=7L+6  
allotment notice 股份配售通知；配股通知 "]<Ut{Xb  
allotment of shares 股份分配 <jF<_j  
allowable 可获宽免；免税的 +]X^b
B[  
allowable business loss 可扣除的营业亏损 (0r6_8e6xv  
allowable expenses 可扣税的支出 J$oJ  
allowance 免税额；津贴；备抵；准备金 [@czvPi  
allowance for debts 债项的免税额 ;A_QI>>  
allowance for depreciation by wear and tear 耗损折旧免税额 X9J^Olq  
allowance for funeral expenses 殡殓费的免税额 =z+zg^wsT  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 Ue7~r
PdlR  
allowance for repairs and outgoings 修葺及支出方面的免税额 lq~n*uwO}t  
allowance to debtor 给债务人的津贴 SL*(ZEn"  
alteration of capital 资本更改 G(>a LF  
alternate trustee 候补受托人 !VW#hc\A5  
amalgamation 合并 n"JrjvS  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 VQyDd~Za  
ambit of charges 征税范围；收费范围 ,aeFEs i  
amended valuation 经修订的估值 XcXd7e  
American Commodities Exchange 美国商品交易所 IaB A2  
American Express Bank Limited 美国运通银行 qluyJp
t  
American Stock Exchange 美国证券交易所 P;GUGG*W  
amortization 摊销 P&K~wP]  
amount due from banks 存放银行同业的款项 DIY WFVh  
amount due from banks abroad 存放海外银行同业的款项 >}iYZ[ V  
amount due from holding companies 控股公司欠款 eL.S="  
amount due from local banks 存放本港银行同业的款项 ;rX4${h  
amount due to banks 银行同业的存款 *-7O| ''  
amount due to banks abroad 海外银行同业的存款 Kxq~,g=t  
amount due to holding companies 控股公司存款 f`Nu]#i  
amount due to local banks 本港银行同业的存款 lPH]fWt<  
amount due to outport banks 外埠银行同业的存款 +.=a R<Q  
amount for note issue 发行纸币的款额 V H/_0  
amount of bond 担保契据的款额 E?V:dr  
amount of consideration 代价款额 "(5M }5D  
amount of contribution 供款数额 %}@^[E)  
amount of indebtedness 负债款额 CzgLgh;:T  
amount of principal of the loan 贷款本金额 (Q@+W|~  
amount of rates chargeable 应征差饷数额 I<$lpU_H  
amount of share capital 股本额 p8Pvctc  
amount of sums assured 承保款额 xk,E A U  
amount of variation 变动幅度 ,,?t >|3  
amount of vote 拨款数额 ^;'3(m=  
amount payable 应付款额  j%lW+[%  
amount receivable 应收款额 iVD9MHT4  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 qhogcAvE  
analysis 分析 ?D#Vha  
ancillary risk 附属风险 _M?: N:e  
annual account 周年帐目；周年帐目报表；年度决算；年结 T"$"`A"  
annual accounting date 年结日期 Fw|5A"9'a'  
annual allowance 每年免税额；年积金；年度津贴；年津 )|:|.`H  
annual balance 年度余额 b3Do{1BV  
annual disposable income 每年可动用收入 h' 16"j>  
annual estimates 周年预算 KjLj  
annual fee 年费 f@ySTz;u  
annual general meeting 周年大会 DpA)Z??  
annual growth rate 年增率；每年增长率 P ffRV7qU0  
annual long-term supplement 长期个案每年补助金 {pVD`#Tl[  
annual pensionable emolument 可供计算退休金的年薪 _vad>-=D*U  
annual report 年报 SQ@@79A  
Annual Report on the Consumer Price Index 《消费物价指数年报》 B!,})F$x  
annual return 周年报表；周年申报表；每年报税表格 bygwoZ<E  
Annual Return Rules 《周年报表规则》 e|`&K"fnq  
annual review of consumer prices 每年消费物价回顾 ydpsPU?wj5  
annual roll-forward basis 逐年延展方式 }hGbF"clqg  
annual salary 年薪 bH&[O`vf  
annual statement 年度报表；年度决算表 zITXEorF!J  
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 2rA`y8g(L  
annuitant 年金受益人 Od!j+.OY<  
annuity 年金 D.RHvo~6  
annuity contract 年金合约 *p VKMmU  
annuity on human life 人寿年金 EPyFM_k  
antecedent debt 先前的债项 |XeuqZa  
ante-dated cheque 倒填日期支票 F
d2zvi  
anticipated expenditure 预期开支 xD1w#FMlQs  
anticipated net profit 预期纯利 %hY+%^k.  
anticipated revenue 预期收入 -E.EI@"  
anti-inflation measure 反通货膨胀措施 yHCBf)N7\  
anti-inflationary stance 反通货膨胀立场 zF{5!b  
apparent deficit 表面赤字 Nj?,'?'O}  
apparent financial solvency 表面偿债能力 JTx&_Ok#  
apparent partner 表面合伙人  pCv=rK@  
application for personal assessment 个人入息课税申请书 )5B90[M|t  
application of fund 资金应用 " 4s,a  
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 QQqWJq~  
appointed actuary 委任精算师 zc(-dMlK  
appointed auditor 委任核数师；委任审计师 Ehg5u'cj  
appointed trustee 委任的受托人 KVJiCdg-  
appointer 委任人 BVG 3 T  
apportioned pro rata 按比例分摊 N1_nBQF )  
apportionment 分配；分摊 2&dtOyxo>  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 8%Pjx7'<  
apportionment formula 分摊方程式 "",V\m  
apportionment of estate duty 遗产税的分摊 f ^z7K  
appraisal 估价；评估 1'M<{h<sP  
appreciable growth 可观增长 RzXxnx)]q  
appreciable impact 显着影响 7)~/`w)P  
appreciable increase 可观增长 UA}k"uM  
appreciation 增值；升值 %A?Ym33  
appreciation against other currencies 相对其他货币升值 x EGI'lt  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 [&6l=a  
appreciation tax 增值税 "{|9Yis=  
appropriation 拨款；拨用；拨付 Yk[yG;W  
appropriation account 拨款帐目 aiea&aJ  
Appropriation Bill 拨款法案 iz>a0~(K  
appropriation-in-aid system 补助拨款办法 H+F'K XP*K  
approved assets 核准资产 K" Y,K  
approved basket stock 认可一篮子证券 jRzR`>5  
approved budget 核准预算 ]x! vPIyq  
approved charitable donation 认可慈善捐款 r'-)@|  
approved charitable institution 认可慈善机构 9J*m!-hOY  
approved currency 核准货币；认可货币 JQ!D8Ut  
approved estimates 核准预算 Z3=t"  
approved estimates of expenditure 核准开支预算 gZ:)l@ Wu  
approved overseas insurer 核准海外保险人 tPc'#.  
approved overseas trust company 核准海外信托公司 Bm1yBKjO  
approved pooled investment fund 核准汇集投资基金 bNj| GIf  
approved provident fund scheme 认可公积金计划 UEt#;e  
approved provision 核准拨款 $}N'm  
approved redeemable share 核准可赎回股份 BHqJ~2&FDW  
approved regional stock 认可地区性证券 &H<-joZ)Z\  
approved retirement scheme 认可退休金计划 Gb\}e}TB[  
approved subordinated loan 核准附属贷款 76(&O  
arbitrage 套戥；套汇；套利 '3aDvV0  
arbitrageur 套戥者；套汇者 $wAVM/u&  
arbitrary amount 临时款项 L3'o2@$  
arrangement 措施；安排；协定 gtJUQu p2  
arrears 欠款 %.[t(F  
arrears of pay 欠付薪酬 -7>vh|3
 
arrears of revenue 逾期未收税款；逾期未收的帐项 8g^OXZ   
articles of association 组织章程；组织细则；组织章程细则 J8~3LE )G  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 ZI-)'  
ascertainment of profit 确定利润 P8piXG  
"Asia Clear" “亚洲结算系统”