[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 `U1"WcN  
allotment notice 股份配售通知；配股通知 `4o;Lz~  
allotment of shares 股份分配  `>V.}K^4  
allowable 可获宽免；免税的 Av'H(qB\K  
allowable business loss 可扣除的营业亏损 7J_H Ox#  
allowable expenses 可扣税的支出 F'K{=  
allowance 免税额；津贴；备抵；准备金 %w@(V([(c  
allowance for debts 债项的免税额 dZm{?\^_  
allowance for depreciation by wear and tear 耗损折旧免税额 \l:n  
allowance for funeral expenses 殡殓费的免税额 ]KfHuYjM  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 FvkKM+?F  
allowance for repairs and outgoings 修葺及支出方面的免税额 3K'3Xp@A  
allowance to debtor 给债务人的津贴 ZE :oK  
alteration of capital 资本更改 NT/}}vES  
alternate trustee 候补受托人 2`z+_DA  
amalgamation 合并 SSzOz-&GA  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕  ELm#  
ambit of charges 征税范围；收费范围 mr*zl*  
amended valuation 经修订的估值 A4#m&o  
American Commodities Exchange 美国商品交易所 NzEuiI}  
American Express Bank Limited 美国运通银行 :{sX8U%  
American Stock Exchange 美国证券交易所 WN0^hDc-  
amortization 摊销 1q*3
V8  
amount due from banks 存放银行同业的款项 A_2ppEG  
amount due from banks abroad 存放海外银行同业的款项 @a~K#Bvlm  
amount due from holding companies 控股公司欠款 R(:q^?  
amount due from local banks 存放本港银行同业的款项 FGZOn5U6'  
amount due to banks 银行同业的存款 bZ389dSn  
amount due to banks abroad 海外银行同业的存款 +n0y/
0Au  
amount due to holding companies 控股公司存款 ;c'jBi5W  
amount due to local banks 本港银行同业的存款 XW1
9hG   
amount due to outport banks 外埠银行同业的存款 {U4%aoBd8  
amount for note issue 发行纸币的款额 GUK/Xiu  
amount of bond 担保契据的款额 {u:DC4eut  
amount of consideration 代价款额 #):FXB$a  
amount of contribution 供款数额 67#;.}4a  
amount of indebtedness 负债款额 ";jhj:Xj  
amount of principal of the loan 贷款本金额 ThHK1{87X}  
amount of rates chargeable 应征差饷数额 Kp"o0fh<9  
amount of share capital 股本额 {C<ch@sR  
amount of sums assured 承保款额 )'q
Z6%  
amount of variation 变动幅度 4g6d6~098;  
amount of vote 拨款数额 `'g%z: ~  
amount payable 应付款额 E)`+ 1j  
amount receivable 应收款额 S]<Hx_[}  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 L:S[QwQu8  
analysis 分析 6VA@;g0$  
ancillary risk 附属风险 )37|rB
E  
annual account 周年帐目；周年帐目报表；年度决算；年结 KQEnC`Nz  
annual accounting date 年结日期 <)rol  
annual allowance 每年免税额；年积金；年度津贴；年津 3c6#?<%0`  
annual balance 年度余额 d9E:LZy  
annual disposable income 每年可动用收入 !#>{..}}3  
annual estimates 周年预算 i |C'_gw`n  
annual fee 年费 En[cg  
annual general meeting 周年大会 _G`kj{J  
annual growth rate 年增率；每年增长率 ~*H!zKIx  
annual long-term supplement 长期个案每年补助金 [1N*mY;  
annual pensionable emolument 可供计算退休金的年薪 7VR+EV  
annual report 年报 +4)Kc9S#  
Annual Report on the Consumer Price Index 《消费物价指数年报》 7^ER?@:W  
annual return 周年报表；周年申报表；每年报税表格 (pAGS{{  
Annual Return Rules 《周年报表规则》 b,I$.&BD  
annual review of consumer prices 每年消费物价回顾 R7vO,kZ6Q  
annual roll-forward basis 逐年延展方式 "*?^'(yA@  
annual salary 年薪  snX5mD  
annual statement 年度报表；年度决算表 ab6KK$s  
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 EAwQH  
annuitant 年金受益人 3]V"9+  
annuity 年金  aj1Zi3h  
annuity contract 年金合约 `|Ih"EZ  
annuity on human life 人寿年金 o@"H3 gz  
antecedent debt 先前的债项 1{_;`V  
ante-dated cheque 倒填日期支票 JEj.D=@[  
anticipated expenditure 预期开支 V,lz}&3L  
anticipated net profit 预期纯利 XO219   
anticipated revenue 预期收入 2b2/jzO}J  
anti-inflation measure 反通货膨胀措施 WOquG  
anti-inflationary stance 反通货膨胀立场 8nNRn[oS  
apparent deficit 表面赤字 4R.rSsAH  
apparent financial solvency 表面偿债能力 NKh8'=S  
apparent partner 表面合伙人 . ]P@{T||Y  
application for personal assessment 个人入息课税申请书 G9d@vu  
application of fund 资金应用 8
1`-xVd  
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 H:2#/1Oz>  
appointed actuary 委任精算师 V D-,)f  
appointed auditor 委任核数师；委任审计师 EE-jU<>|  
appointed trustee 委任的受托人 aO6w:IO  
appointer 委任人 jo/-'Lf{?  
apportioned pro rata 按比例分摊 <$/'iRtRzW  
apportionment 分配；分摊  qauk,t  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 cjp H hoW  
apportionment formula 分摊方程式 WF`y j%0  
apportionment of estate duty 遗产税的分摊 K8f;AK  
appraisal 估价；评估 ?X~Keb  
appreciable growth 可观增长 (@[c;+x  
appreciable impact 显着影响 p%ek)tT  
appreciable increase 可观增长 Y2HF  
appreciation 增值；升值 }GRZCX>  
appreciation against other currencies 相对其他货币升值 )BmK'H+ l  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 Z XlW_CGO  
appreciation tax 增值税 ;(5b5PA  
appropriation 拨款；拨用；拨付 E:!?A@Fy  
appropriation account 拨款帐目 G?v]p~6  
Appropriation Bill 拨款法案 )w=ehjV^m  
appropriation-in-aid system 补助拨款办法 9Eu.Y
 
approved assets 核准资产 5Z @OgR  
approved basket stock 认可一篮子证券 h`;w/+/Zr  
approved budget 核准预算 7G zf>n  
approved charitable donation 认可慈善捐款  ]Vuq
)#  
approved charitable institution 认可慈善机构 cA m>f[  
approved currency 核准货币；认可货币 EA) K"C  
approved estimates 核准预算 .0}]/%al  
approved estimates of expenditure 核准开支预算 Myvp PW  
approved overseas insurer 核准海外保险人 W!MO}0s  
approved overseas trust company 核准海外信托公司 ^Cs?FF@P  
approved pooled investment fund 核准汇集投资基金 ;Hk{bz
(  
approved provident fund scheme 认可公积金计划 HN?NY  
approved provision 核准拨款 xJlf}LEyF  
approved redeemable share 核准可赎回股份 w7+3?'L  
approved regional stock 认可地区性证券 sT ]JDC6  
approved retirement scheme 认可退休金计划 nJC/yS|  
approved subordinated loan 核准附属贷款 /
?C}PM  
arbitrage 套戥；套汇；套利 Te_%r9P|2  
arbitrageur 套戥者；套汇者 ^~Xs
HmcQ  
arbitrary amount 临时款项 C3>&O?7J*7  
arrangement 措施；安排；协定 .W>LEz
'  
arrears 欠款 DPqk~KCM  
arrears of pay 欠付薪酬 2)cq!Zv  
arrears of revenue 逾期未收税款；逾期未收的帐项 H!PMb{
e
 
articles of association 组织章程；组织细则；组织章程细则 Vz[tgb]-  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 @A?Ss8p'  
ascertainment of profit 确定利润 '~{bq'7`m  
"Asia Clear" “亚洲结算系统”