[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 (jR7D"I  
allotment notice 股份配售通知；配股通知 -&L(0?*qo  
allotment of shares 股份分配 I_QWdxn  
allowable 可获宽免；免税的 0A]+9@W;  
allowable business loss 可扣除的营业亏损 *@2+$fgz  
allowable expenses 可扣税的支出 X\\c=[#8-  
allowance 免税额；津贴；备抵；准备金 N*Is_V\R  
allowance for debts 债项的免税额 ~353x%e'  
allowance for depreciation by wear and tear 耗损折旧免税额 33O O
%rWi  
allowance for funeral expenses 殡殓费的免税额 ssf.ef$   
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 Bo)N<S_=^  
allowance for repairs and outgoings 修葺及支出方面的免税额 y `)oD0)Fj  
allowance to debtor 给债务人的津贴 y(^hlX6gQ  
alteration of capital 资本更改 ;|C[.0;kgv  
alternate trustee 候补受托人 w.AF7.X`1  
amalgamation 合并 0a1Vj56{)  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 u\)2/~<]  
ambit of charges 征税范围；收费范围 vKX6@eg"  
amended valuation 经修订的估值 M/!5r  
American Commodities Exchange 美国商品交易所 Xs,[Z2_iq  
American Express Bank Limited 美国运通银行 G@Jl4iHug"  
American Stock Exchange 美国证券交易所 @;^7kt  
amortization 摊销 etcpto=Mo  
amount due from banks 存放银行同业的款项 S"}G/lBx.  
amount due from banks abroad 存放海外银行同业的款项 ;v}f7v '  
amount due from holding companies 控股公司欠款 0uw3[,I   
amount due from local banks 存放本港银行同业的款项 "Uk "  
amount due to banks 银行同业的存款
u]<7}R@s  
amount due to banks abroad 海外银行同业的存款 <1^\,cI2  
amount due to holding companies 控股公司存款 CLQE@ kF;  
amount due to local banks 本港银行同业的存款 :6N'%LKK  
amount due to outport banks 外埠银行同业的存款 rM|] }M=_V  
amount for note issue 发行纸币的款额 MQ~OG9.  
amount of bond 担保契据的款额 HB/q v IzB  
amount of consideration 代价款额 ap 5D6y+  
amount of contribution 供款数额 A2C|YmHk  
amount of indebtedness 负债款额 !)!<.x  
amount of principal of the loan 贷款本金额
.u
<i<S  
amount of rates chargeable 应征差饷数额 ,_G((oS40  
amount of share capital 股本额 l(o;O.dLt  
amount of sums assured 承保款额 GnCO{"n  
amount of variation 变动幅度 8!{;yz  
amount of vote 拨款数额 ?PpGBm2f*  
amount payable 应付款额  !623;  
amount receivable 应收款额 q
GAbh  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 Q&JnF`*  
analysis 分析 TB oN8cB}  
ancillary risk 附属风险 yf
lt2 R  
annual account 周年帐目；周年帐目报表；年度决算；年结 NWNPq"  
annual accounting date 年结日期 r[u@[  
annual allowance 每年免税额；年积金；年度津贴；年津
JGLjx "Y  
annual balance 年度余额 TgDx3U[  
annual disposable income 每年可动用收入 ;z>?
- j  
annual estimates 周年预算 1@i 8ASL  
annual fee 年费 z?b[ 6DLV;  
annual general meeting 周年大会 y4^w8'%MC  
annual growth rate 年增率；每年增长率 W-72&\7  
annual long-term supplement 长期个案每年补助金 @u4q\G\  
annual pensionable emolument 可供计算退休金的年薪 \v*WI)]  
annual report 年报 ^Z6N&s#6  
Annual Report on the Consumer Price Index 《消费物价指数年报》 `S&$y4|Vs  
annual return 周年报表；周年申报表；每年报税表格 Za5bx,^   
Annual Return Rules 《周年报表规则》 0E
A<ip  
annual review of consumer prices 每年消费物价回顾 f^EDiG>b`  
annual roll-forward basis 逐年延展方式 h8ND=(  
annual salary 年薪 bOY<C%;C
 
annual statement 年度报表；年度决算表 =m+'orJ1  
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 &*w)/W  
annuitant 年金受益人 6wmMg i_m  
annuity 年金 96 oztUK  
annuity contract 年金合约 *irYSTA$  
annuity on human life 人寿年金 Sz"rp9x+  
antecedent debt 先前的债项 & rsNB:!  
ante-dated cheque 倒填日期支票  Z>O2  
anticipated expenditure 预期开支 F74^HQ*J  
anticipated net profit 预期纯利 _@U11|  
anticipated revenue 预期收入 G#|`Bjv"aP  
anti-inflation measure 反通货膨胀措施 xM#+jI  
anti-inflationary stance 反通货膨胀立场 Z*M]AvO+#  
apparent deficit 表面赤字 0_A|K>7  
apparent financial solvency 表面偿债能力 H*h7Y*([  
apparent partner 表面合伙人 A.D@21py  
application for personal assessment 个人入息课税申请书 !_ng_,J  
application of fund 资金应用 pOe"S  
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 mvCH$}w8&  
appointed actuary 委任精算师 U}=o3u  
appointed auditor 委任核数师；委任审计师 byyzXRO;  
appointed trustee 委任的受托人 a$7}41F[~s  
appointer 委任人 Ki8]+W37  
apportioned pro rata 按比例分摊 |z5`h  
apportionment 分配；分摊 +O2z&a;q  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 e*zt;SR  
apportionment formula 分摊方程式 L^7"I 4=(D  
apportionment of estate duty 遗产税的分摊 IKm_YQ$XOy  
appraisal 估价；评估 ]P5|V4FXo  
appreciable growth 可观增长 7Zf *T  
appreciable impact 显着影响 LH"CIL2  
appreciable increase 可观增长 FA+'E  
appreciation 增值；升值 NJe^5>4`  
appreciation against other currencies 相对其他货币升值 ;1wRo`RD  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 'JjW5  
appreciation tax 增值税 GJ3@".+6  
appropriation 拨款；拨用；拨付 65~X!90k  
appropriation account 拨款帐目 w7;,+Jq  
Appropriation Bill 拨款法案 u=U.+\f5  
appropriation-in-aid system 补助拨款办法 o-m9}pV  
approved assets 核准资产 ;mi+[`E  
approved basket stock 认可一篮子证券 JIA'3"C  
approved budget 核准预算 ;;3oWsil}  
approved charitable donation 认可慈善捐款 7a0kat'\  
approved charitable institution 认可慈善机构 -q8R'?z[  
approved currency 核准货币；认可货币 JF+E.-fy$  
approved estimates 核准预算 &F!Ct(c99  
approved estimates of expenditure 核准开支预算 Kb/w+J S  
approved overseas insurer 核准海外保险人 .[qm>j,  
approved overseas trust company 核准海外信托公司 \'BA}v &/  
approved pooled investment fund 核准汇集投资基金 q>E[)\+y  
approved provident fund scheme 认可公积金计划 t}!Y}D  
approved provision 核准拨款 Rl%?c5U/$  
approved redeemable share 核准可赎回股份 q0>@!1Wb  
approved regional stock 认可地区性证券 a@ub%laL Z  
approved retirement scheme 认可退休金计划 VY@6!
9G  
approved subordinated loan 核准附属贷款 -VO&#Mt5u  
arbitrage 套戥；套汇；套利 { +$zgg  
arbitrageur 套戥者；套汇者 Q8~|0X\
.g  
arbitrary amount 临时款项 qoo+=eh!  
arrangement 措施；安排；协定 -%g$~MZ?'  
arrears 欠款 DUAI  
arrears of pay 欠付薪酬 /jtU<uX  
arrears of revenue 逾期未收税款；逾期未收的帐项 m! 3e>cI  
articles of association 组织章程；组织细则；组织章程细则 !qQB}sAf  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 .wb[cCUQ  
ascertainment of profit 确定利润 wUj#ACqB  
"Asia Clear" “亚洲结算系统”