[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 :LTN!jj  
allotment notice 股份配售通知；配股通知 m,S{p<-h  
allotment of shares 股份分配 ccnK#fn v  
allowable 可获宽免；免税的 />Nt[o[r  
allowable business loss 可扣除的营业亏损 \1`O_DF~o  
allowable expenses 可扣税的支出 .o8t+X'G  
allowance 免税额；津贴；备抵；准备金 KgG4*<  
allowance for debts 债项的免税额 V:2 7)]q  
allowance for depreciation by wear and tear 耗损折旧免税额 Ug` djIL  
allowance for funeral expenses 殡殓费的免税额 Wf<LR3  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 ! +njS  
allowance for repairs and outgoings 修葺及支出方面的免税额 >MK98(F  
allowance to debtor 给债务人的津贴 {U1m.30n  
alteration of capital 资本更改 HqTjl4
ai  
alternate trustee 候补受托人 W`&hp6Jq  
amalgamation 合并 P&q7|ST%N  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕  9 akH  
ambit of charges 征税范围；收费范围 x:7IIvP  
amended valuation 经修订的估值 {^'HL  
American Commodities Exchange 美国商品交易所 h1 {3njdr  
American Express Bank Limited 美国运通银行
Ha ]YJ}  
American Stock Exchange 美国证券交易所 Th[dW<  
amortization 摊销 ;wVwX6:ZKr  
amount due from banks 存放银行同业的款项 5coZ|O&f8  
amount due from banks abroad 存放海外银行同业的款项 Ha#>G<;n  
amount due from holding companies 控股公司欠款 |%v^W 3  
amount due from local banks 存放本港银行同业的款项 s79r@])=  
amount due to banks 银行同业的存款 p8Q1-T3v  
amount due to banks abroad 海外银行同业的存款 &0f,~ /%Z  
amount due to holding companies 控股公司存款 8X0z~&  
amount due to local banks 本港银行同业的存款 " Jr-J#gg  
amount due to outport banks 外埠银行同业的存款 8V(pugJ  
amount for note issue 发行纸币的款额 <,(,jU)j  
amount of bond 担保契据的款额 ZC}QId  
amount of consideration 代价款额 }&e5$lB  
amount of contribution 供款数额 Fx+*S3==%e  
amount of indebtedness 负债款额 fzA9'i`  
amount of principal of the loan 贷款本金额 j.kG};f  
amount of rates chargeable 应征差饷数额 wPl%2 0t  
amount of share capital 股本额 D-4f.Tq4#  
amount of sums assured 承保款额 qFNes)_r  
amount of variation 变动幅度 C-[1iW'  
amount of vote 拨款数额 Z/K{A`  
amount payable 应付款额 d| {r5[&  
amount receivable 应收款额 03(4 x'z  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 '\GbmD^F  
analysis 分析 gNhQD*+>{  
ancillary risk 附属风险 :yjFQ9^?&  
annual account 周年帐目；周年帐目报表；年度决算；年结 |I|fMF2K  
annual accounting date 年结日期 d/Q%IeEL.  
annual allowance 每年免税额；年积金；年度津贴；年津 -(#iIgmP  
annual balance 年度余额 BUR*n;V`  
annual disposable income 每年可动用收入 @K]|K]cby  
annual estimates 周年预算 ]tDDq=+v  
annual fee 年费 jSAjcLR  
annual general meeting 周年大会 ~nPtlrQa#*  
annual growth rate 年增率；每年增长率 Z<4AL\l 98  
annual long-term supplement 长期个案每年补助金 9S-9.mvop  
annual pensionable emolument 可供计算退休金的年薪 qv*^fiT  
annual report 年报 hL5|69E  
Annual Report on the Consumer Price Index 《消费物价指数年报》 +]50DxflA  
annual return 周年报表；周年申报表；每年报税表格 W];dD$Oqg  
Annual Return Rules 《周年报表规则》 J")#I91  
annual review of consumer prices 每年消费物价回顾 TU7'J  
annual roll-forward basis 逐年延展方式 ;'Nd~:-]  
annual salary 年薪 m9A
!D  
annual statement 年度报表；年度决算表 veRm2LSP  
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 L^Fy#p
 
annuitant 年金受益人 /SrAW`;"  
annuity 年金 9I/N4sou  
annuity contract 年金合约 5^KWCS7@  
annuity on human life 人寿年金 d:{O\   
antecedent debt 先前的债项 _,d~}_$`i  
ante-dated cheque 倒填日期支票 3{h_&Gbo'D  
anticipated expenditure 预期开支 I9Fr5p-%O  
anticipated net profit 预期纯利 |a%Tp3Q~  
anticipated revenue 预期收入 5BJmA2L  
anti-inflation measure 反通货膨胀措施 _7)n(1h[3b  
anti-inflationary stance 反通货膨胀立场 ~WN:DXn  
apparent deficit 表面赤字 d'I"jZ  
apparent financial solvency 表面偿债能力 Qdp)cT  
apparent partner 表面合伙人 $2el&I  
application for personal assessment 个人入息课税申请书 -Vhw^T1iV  
application of fund 资金应用 ))i}7chc  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 GDy9qUV  
appointed actuary 委任精算师 TBrPf-Xr  
appointed auditor 委任核数师；委任审计师 )];K .zP  
appointed trustee 委任的受托人 pO.2<  
appointer 委任人 vA.MRu#  
apportioned pro rata 按比例分摊 Pco'l#:  
apportionment 分配；分摊 r(2uu  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 -B\HI*u  
apportionment formula 分摊方程式 S/I/-Bp~  
apportionment of estate duty 遗产税的分摊 |B2+{@R  
appraisal 估价；评估 HX{`VahE  
appreciable growth 可观增长 =6#Eh=7N  
appreciable impact 显着影响 aoa)BNs  
appreciable increase 可观增长 WSY}d Vr  
appreciation 增值；升值 K!]/(V(}  
appreciation against other currencies 相对其他货币升值 N{~YJ$!8  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 UEVG0q
F  
appreciation tax 增值税 tlt*fH$.  
appropriation 拨款；拨用；拨付 "2T#M O/  
appropriation account 拨款帐目 @jlw_ob2g  
Appropriation Bill 拨款法案 u=_mvN  
appropriation-in-aid system 补助拨款办法 Ji 0 tQV  
approved assets 核准资产 XEZF{lP  
approved basket stock 认可一篮子证券 @k/NY*+  
approved budget 核准预算 | qZ1|  
approved charitable donation 认可慈善捐款 iRi-cQVy  
approved charitable institution 认可慈善机构 FtC^5{V+V  
approved currency 核准货币；认可货币 ")HFYqP>9  
approved estimates 核准预算 .%C|+#
&d  
approved estimates of expenditure 核准开支预算 (DP &B%Sf  
approved overseas insurer 核准海外保险人 KFkoS0M5|  
approved overseas trust company 核准海外信托公司 &q|K!5[k  
approved pooled investment fund 核准汇集投资基金 78%~N`x7  
approved provident fund scheme 认可公积金计划 q\527^ZM  
approved provision 核准拨款 qc~iQSI  
approved redeemable share 核准可赎回股份 @[
i4^  
approved regional stock 认可地区性证券 az|N-?u  
approved retirement scheme 认可退休金计划 !GEJIefx_  
approved subordinated loan 核准附属贷款 VgC2+APg  
arbitrage 套戥；套汇；套利 R#8L\1l  
arbitrageur 套戥者；套汇者 h.s+) fl\  
arbitrary amount 临时款项 fLm*1S|%\  
arrangement 措施；安排；协定 E'.7xDN  
arrears 欠款 Yr=Y@~ XL  
arrears of pay 欠付薪酬 gH3vk $WS  
arrears of revenue 逾期未收税款；逾期未收的帐项 JOim3(5?s  
articles of association 组织章程；组织细则；组织章程细则 }:*]aL<7_  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 Uwx E<=z  
ascertainment of profit 确定利润 {Wu$YWE*sx  
"Asia Clear" “亚洲结算系统”