[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 +IM:jrT(  
allotment notice 股份配售通知；配股通知 3rUuRsXn  
allotment of shares 股份分配 eL`}j9  
allowable 可获宽免；免税的 Vp.&X 8  
allowable business loss 可扣除的营业亏损 /
ta5d;
@  
allowable expenses 可扣税的支出 ,*r}23  
allowance 免税额；津贴；备抵；准备金 }=fVO<Rv  
allowance for debts 债项的免税额 ,ezC}V0M  
allowance for depreciation by wear and tear 耗损折旧免税额 ?##3E, /"9  
allowance for funeral expenses 殡殓费的免税额 dYn<L/#  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 \mIm}+!H  
allowance for repairs and outgoings 修葺及支出方面的免税额 ^Fe%1Lnt  
allowance to debtor 给债务人的津贴 68 *~5]  
alteration of capital 资本更改 icw (y(W  
alternate trustee 候补受托人 naHQeX;  
amalgamation 合并 AB1.l hR  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 + bU*"5"  
ambit of charges 征税范围；收费范围 dh~ cj5  
amended valuation 经修订的估值 #j?SdQ  
American Commodities Exchange 美国商品交易所 ayR;| S  
American Express Bank Limited 美国运通银行 :=J^"c  
American Stock Exchange 美国证券交易所 XS&oW  
amortization 摊销 !SxZN dv  
amount due from banks 存放银行同业的款项 JR_s-&GaM  
amount due from banks abroad 存放海外银行同业的款项 >cV^f6fH  
amount due from holding companies 控股公司欠款 $OAa k  
amount due from local banks 存放本港银行同业的款项 }nO[;2Na  
amount due to banks 银行同业的存款 ?cH,!2  
amount due to banks abroad 海外银行同业的存款 E;>BcP
t5  
amount due to holding companies 控股公司存款 dTwZ-%  
amount due to local banks 本港银行同业的存款 w9c^ IS  
amount due to outport banks 外埠银行同业的存款 -<jd/ 5  
amount for note issue 发行纸币的款额 9wB}EDZ  
amount of bond 担保契据的款额 Z{".(?+}1  
amount of consideration 代价款额  uK_R#^  
amount of contribution 供款数额 D#pZN,'  
amount of indebtedness 负债款额 j0eGg::  
amount of principal of the loan 贷款本金额 p`CVq`k  
amount of rates chargeable 应征差饷数额 1/l;4~p7'  
amount of share capital 股本额 ZnVx'Y  
amount of sums assured 承保款额 L( B(x>w  
amount of variation 变动幅度 iax6o+OG|  
amount of vote 拨款数额 8!!iwmH{  
amount payable 应付款额 KXS{@/"-B  
amount receivable 应收款额 .Y^UPxf@  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 KkF3E*q\H  
analysis 分析 r{Stsha(  
ancillary risk 附属风险 3!OO_  
annual account 周年帐目；周年帐目报表；年度决算；年结 2!y%nkO*  
annual accounting date 年结日期 mH/$_x)o  
annual allowance 每年免税额；年积金；年度津贴；年津 Og8'K=O#  
annual balance 年度余额 aglW\LT^  
annual disposable income 每年可动用收入 ,O;+fhUJ(  
annual estimates 周年预算 TfFuHz ZZ  
annual fee 年费 JOA_2qa>\  
annual general meeting 周年大会 fK'qc L  
annual growth rate 年增率；每年增长率 ~nSGN%  
annual long-term supplement 长期个案每年补助金 5YQq*$|'+  
annual pensionable emolument 可供计算退休金的年薪 ' >
F_y t9  
annual report 年报 |}O9'fyU8  
Annual Report on the Consumer Price Index 《消费物价指数年报》 7ql&UIeQ  
annual return 周年报表；周年申报表；每年报税表格 jcu C2t  
Annual Return Rules 《周年报表规则》 #G/ _FRo`  
annual review of consumer prices 每年消费物价回顾 j+E[[  
annual roll-forward basis 逐年延展方式 jxt^d  
annual salary 年薪 )iiwxpdw  
annual statement 年度报表；年度决算表 potb6jc?  
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 qU/,&C  
annuitant 年金受益人 ju@5D h  
annuity 年金 4=T>Iy  
annuity contract 年金合约 b O:m^*  
annuity on human life 人寿年金 UhX`BGpM{  
antecedent debt 先前的债项 @6~OQN  
ante-dated cheque 倒填日期支票 :2\H>^uV  
anticipated expenditure 预期开支 >UQ`@GdafR  
anticipated net profit 预期纯利 3XeCaq'N  
anticipated revenue 预期收入 unUCn5hJ=  
anti-inflation measure 反通货膨胀措施 7T)J{:+0!|  
anti-inflationary stance 反通货膨胀立场 k/|j
e~$  
apparent deficit 表面赤字 LhM{d  
apparent financial solvency 表面偿债能力 )%}? p2.  
apparent partner 表面合伙人 jgb>:]:  
application for personal assessment 个人入息课税申请书 -XSu;'4q  
application of fund 资金应用 `T;M=S^y*E  
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 Hsoe?kUHF  
appointed actuary 委任精算师 X[XSf=  
appointed auditor 委任核数师；委任审计师 *Y2d!9F}Sa  
appointed trustee 委任的受托人 ZUW~ZZ7Z:  
appointer 委任人 jq4{UW'  
apportioned pro rata 按比例分摊 m9Z3q ;  
apportionment 分配；分摊 kp+\3z_  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 6  s+ Z  
apportionment formula 分摊方程式 4eOQP  
apportionment of estate duty 遗产税的分摊 cE*Gd^  
appraisal 估价；评估 ?2g\y@  
appreciable growth 可观增长 8")1,   
appreciable impact 显着影响 ~IB~>5U!  
appreciable increase 可观增长 p:,(r{*?  
appreciation 增值；升值 x{B%TM-Ey  
appreciation against other currencies 相对其他货币升值 fYU-pdWP T  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 oXR%A7  
appreciation tax 增值税 D:uBr|('  
appropriation 拨款；拨用；拨付 "ct_EPr`  
appropriation account 拨款帐目 XOM@Pi#z  
Appropriation Bill 拨款法案 Cu%|}xq  
appropriation-in-aid system 补助拨款办法 LZ@4,Uj  
approved assets 核准资产 *(~=L%s  
approved basket stock 认可一篮子证券
=;1MpD  
approved budget 核准预算 |!\(eLR9>  
approved charitable donation 认可慈善捐款 ]0HlPP:2  
approved charitable institution 认可慈善机构 y`~[R7E  
approved currency 核准货币；认可货币 J% B(4`  
approved estimates 核准预算 .<|7BHL  
approved estimates of expenditure 核准开支预算 T1@]:`&  
approved overseas insurer 核准海外保险人 nl7=Nhh  
approved overseas trust company 核准海外信托公司 XK)qDg  
approved pooled investment fund 核准汇集投资基金 mn=G6h T}W  
approved provident fund scheme 认可公积金计划 ak?XE4-N  
approved provision 核准拨款 ]hBp elKJ  
approved redeemable share 核准可赎回股份 /^E2BRI  
approved regional stock 认可地区性证券 (aX5VB**  
approved retirement scheme 认可退休金计划 lW,rzJ1  
approved subordinated loan 核准附属贷款 ?PIOuN=  
arbitrage 套戥；套汇；套利 o3hsPzOQx  
arbitrageur 套戥者；套汇者 %#rH~E  
arbitrary amount 临时款项 A22h+8yG  
arrangement 措施；安排；协定 [Ng#/QXk{  
arrears 欠款 [Hn4&PET  
arrears of pay 欠付薪酬 xQ `> \f  
arrears of revenue 逾期未收税款；逾期未收的帐项 1)aB']K%  
articles of association 组织章程；组织细则；组织章程细则 9:bC{n  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 `N~;X~XFk  
ascertainment of profit 确定利润 yIwAJl7Xf  
"Asia Clear" “亚洲结算系统”