[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 p_g`f9q6D  
allotment notice 股份配售通知；配股通知 1f<R,>  
allotment of shares 股份分配 m$_b\^we  
allowable 可获宽免；免税的 OxYAM,F  
allowable business loss 可扣除的营业亏损 MqB
@}!  
allowable expenses 可扣税的支出 W;yc)JB
 
allowance 免税额；津贴；备抵；准备金 +8C}%6aX  
allowance for debts 债项的免税额 D*ZjoU  
allowance for depreciation by wear and tear 耗损折旧免税额 l'/`2Y1  
allowance for funeral expenses 殡殓费的免税额 |$b8(g$s)  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 w;gk=<_  
allowance for repairs and outgoings 修葺及支出方面的免税额 p<=Lh47 =  
allowance to debtor 给债务人的津贴 L
/[VpD  
alteration of capital 资本更改 IJ&Lk=2E]  
alternate trustee 候补受托人 ^8;MY5Wbs  
amalgamation 合并 MzX&|wimb  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 y$\tqQ  
ambit of charges 征税范围；收费范围 = V2Rq(jH  
amended valuation 经修订的估值 KCW2 UyE]  
American Commodities Exchange 美国商品交易所 !9WGZfK+0Y  
American Express Bank Limited 美国运通银行 ,puoq{  
American Stock Exchange 美国证券交易所 h@Ea5x  
amortization 摊销 1,%`vlYv  
amount due from banks 存放银行同业的款项 Bd <0}  
amount due from banks abroad 存放海外银行同业的款项 [9${4=Kq  
amount due from holding companies 控股公司欠款 Wu^Rv-xA  
amount due from local banks 存放本港银行同业的款项 Ig t*8px  
amount due to banks 银行同业的存款 s`_EkFw>Gl  
amount due to banks abroad 海外银行同业的存款 a1~|?PCbY  
amount due to holding companies 控股公司存款  ce9P-}d  
amount due to local banks 本港银行同业的存款 Jgv Mx  
amount due to outport banks 外埠银行同业的存款 I09 W=  
amount for note issue 发行纸币的款额 -n&&d8G^s  
amount of bond 担保契据的款额 LNWS   
amount of consideration 代价款额 }[;ZZm?  
amount of contribution 供款数额 !i)!|9e  
amount of indebtedness 负债款额 1hY|XZ%qd  
amount of principal of the loan 贷款本金额 $G`CXhbl  
amount of rates chargeable 应征差饷数额
\Q|-Npw  
amount of share capital 股本额 3e&+[j  
amount of sums assured 承保款额 B{`adq?pW  
amount of variation 变动幅度 K2
zln_W  
amount of vote 拨款数额 } +}nrJv  
amount payable 应付款额 .Qx5,)@
9  
amount receivable 应收款额 hK3-j;eg  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 FC] *^B  
analysis 分析 7K\
v=  
ancillary risk 附属风险 j|[rT^b@  
annual account 周年帐目；周年帐目报表；年度决算；年结 UHZ&7jfl  
annual accounting date 年结日期 Q;$k?G=l  
annual allowance 每年免税额；年积金；年度津贴；年津 C P}fxDW  
annual balance 年度余额 `FPQOa*%3  
annual disposable income 每年可动用收入 =U3S"W %  
annual estimates 周年预算 o>r
P\  
annual fee 年费 {P8d^=#q  
annual general meeting 周年大会 Pp-N2t86#2  
annual growth rate 年增率；每年增长率 Nn[*ox#i  
annual long-term supplement 长期个案每年补助金 b!]O]dk#  
annual pensionable emolument 可供计算退休金的年薪 no3yzF3Hi  
annual report 年报 %=UD~5!G0  
Annual Report on the Consumer Price Index 《消费物价指数年报》 m"n74cxS  
annual return 周年报表；周年申报表；每年报税表格 %]_: \!  
Annual Return Rules 《周年报表规则》 H54RA6$>  
annual review of consumer prices 每年消费物价回顾 "Xv} l@  
annual roll-forward basis 逐年延展方式 MW7~=T  
annual salary 年薪 |reA`&<q  
annual statement 年度报表；年度决算表 8 M*+ |  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 w0_P9g:  
annuitant 年金受益人 <{kPa_`'  
annuity 年金 <?KPyg2  
annuity contract 年金合约 OJcS%-~  
annuity on human life 人寿年金 =HCEUB9Fs  
antecedent debt 先前的债项 [=>=5'-  
ante-dated cheque 倒填日期支票 {$z54nvw$  
anticipated expenditure 预期开支 $H@SXx  
anticipated net profit 预期纯利 7\6g>4J^`  
anticipated revenue 预期收入 ;d6Dm)/(  
anti-inflation measure 反通货膨胀措施 P\j\p =  
anti-inflationary stance 反通货膨胀立场 idYB.]Y(  
apparent deficit 表面赤字 W~
 ~'  
apparent financial solvency 表面偿债能力 hik.qK  
apparent partner 表面合伙人 +-j-)WU?,  
application for personal assessment 个人入息课税申请书 G?$@6  
application of fund 资金应用 e_=K0fFz  
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>~pA]j%  
appointed actuary 委任精算师 \_`qon$9  
appointed auditor 委任核数师；委任审计师 \ASt&'E  
appointed trustee 委任的受托人 GOc   
appointer 委任人 ,m=G9Q
cN  
apportioned pro rata 按比例分摊 L]kBY2c  
apportionment 分配；分摊 s(=wG|  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 7l53&,s   
apportionment formula 分摊方程式 +K1M&(  
apportionment of estate duty 遗产税的分摊 (03/4*g_s  
appraisal 估价；评估 [./FzlAs  
appreciable growth 可观增长 ,&_H   
appreciable impact 显着影响 +HS]kFH  
appreciable increase 可观增长 zV&l^.  
appreciation 增值；升值 l{[@Ahb}?  
appreciation against other currencies 相对其他货币升值 '#+&?6p  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 j$)ogG
u  
appreciation tax 增值税 !/}3/iU  
appropriation 拨款；拨用；拨付 I\Op/`_=E  
appropriation account 拨款帐目 B7 s{yb  
Appropriation Bill 拨款法案 WWu
nS|B!  
appropriation-in-aid system 补助拨款办法 
bXs=<`>  
approved assets 核准资产 8F uxN2  
approved basket stock 认可一篮子证券 wo@ T@Ve~  
approved budget 核准预算 LCB-ewy#E  
approved charitable donation 认可慈善捐款 >&(#p@#  
approved charitable institution 认可慈善机构 1[!:|=
 
approved currency 核准货币；认可货币 UMGiJO\yH  
approved estimates 核准预算 VhO%4[Jl  
approved estimates of expenditure 核准开支预算 <w9~T TS  
approved overseas insurer 核准海外保险人 17s~mqy  
approved overseas trust company 核准海外信托公司 E#J})cPzw  
approved pooled investment fund 核准汇集投资基金 u9!  ?  
approved provident fund scheme 认可公积金计划 q/ljH_-  
approved provision 核准拨款 J'%i?cuV  
approved redeemable share 核准可赎回股份 p[Po*c.b  
approved regional stock 认可地区性证券 @su<h\)  
approved retirement scheme 认可退休金计划 ME)Tx3d  
approved subordinated loan 核准附属贷款 lbHgxZ  
arbitrage 套戥；套汇；套利 8c9HJ9vk  
arbitrageur 套戥者；套汇者 QL7b<xDQC*  
arbitrary amount 临时款项 /J
R +WmO  
arrangement 措施；安排；协定 d/; tq  
arrears 欠款 uVEJV |^/  
arrears of pay 欠付薪酬 `dvg5qQ  
arrears of revenue 逾期未收税款；逾期未收的帐项 ,';|CGI cP  
articles of association 组织章程；组织细则；组织章程细则 F rc kA  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 (tg.]q_=u  
ascertainment of profit 确定利润 2z-Nw <bA  
"Asia Clear" “亚洲结算系统”