[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 wbS ++cF<  
allotment notice 股份配售通知；配股通知 I3x}F$^  
allotment of shares 股份分配 M7>\Qk  
allowable 可获宽免；免税的 Csc2yI%3  
allowable business loss 可扣除的营业亏损 ,6buo~?W:  
allowable expenses 可扣税的支出 GK d>AP_  
allowance 免税额；津贴；备抵；准备金 `(a^=e5  
allowance for debts 债项的免税额 e#OU {2X  
allowance for depreciation by wear and tear 耗损折旧免税额 +Ae.>%}  
allowance for funeral expenses 殡殓费的免税额 v/haUPWF\  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 Hf-F-~E  
allowance for repairs and outgoings 修葺及支出方面的免税额 V7@xr M  
allowance to debtor 给债务人的津贴 T+ t-0k  
alteration of capital 资本更改 5#F+-9r  
alternate trustee 候补受托人 4
QVd{  
amalgamation 合并 6e*b;{d  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 si;]C~X*  
ambit of charges 征税范围；收费范围 fIcv} Y  
amended valuation 经修订的估值 r4lG 5d
V  
American Commodities Exchange 美国商品交易所 5~X%*_[],  
American Express Bank Limited 美国运通银行 Bm7GU
`j"  
American Stock Exchange 美国证券交易所 FTenXJ/c  
amortization 摊销 ^,5.vfES  
amount due from banks 存放银行同业的款项 an2Tc*=~l(  
amount due from banks abroad 存放海外银行同业的款项 Mvh_>-i  
amount due from holding companies 控股公司欠款 N.`]D)57  
amount due from local banks 存放本港银行同业的款项 *3K"Kc2  
amount due to banks 银行同业的存款 Mww]l[1'EL  
amount due to banks abroad 海外银行同业的存款 Ja&%J:  
amount due to holding companies 控股公司存款 <XagkD  
amount due to local banks 本港银行同业的存款 MnI $%  
amount due to outport banks 外埠银行同业的存款 p{J_d,JH  
amount for note issue 发行纸币的款额 ZD{srEa/a  
amount of bond 担保契据的款额 mC7Y *  
amount of consideration 代价款额 <<1oc{i  
amount of contribution 供款数额 5xHiq&d.E  
amount of indebtedness 负债款额 ^hgAgP
{{  
amount of principal of the loan 贷款本金额 ES2qX]I  
amount of rates chargeable 应征差饷数额 D.6dPzu`  
amount of share capital 股本额 Uk2q,2  
amount of sums assured 承保款额 8(D}y\  
amount of variation 变动幅度 |@HdTGD  
amount of vote 拨款数额 z Y|g#V-  
amount payable 应付款额 D=>^m=?0  
amount receivable 应收款额 t_
rDXhM  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 rh&onp O  
analysis 分析 @^%_ir(  
ancillary risk 附属风险 bSghf"aN  
annual account 周年帐目；周年帐目报表；年度决算；年结 -!cAr <  
annual accounting date 年结日期 ,f+5x]F?m  
annual allowance 每年免税额；年积金；年度津贴；年津 9F](%/  
annual balance 年度余额 k I~]u  
annual disposable income 每年可动用收入 pQY>  
annual estimates 周年预算 d"UW38K{  
annual fee 年费 FudD  
annual general meeting 周年大会 Fzs'@*  
annual growth rate 年增率；每年增长率 VW
v0\:,G  
annual long-term supplement 长期个案每年补助金 \ c&)8 .r  
annual pensionable emolument 可供计算退休金的年薪 }j1Zk4}[x  
annual report 年报 0Y2^}u@5  
Annual Report on the Consumer Price Index 《消费物价指数年报》 m4wTg 8LJ  
annual return 周年报表；周年申报表；每年报税表格 Ol9fwd  
Annual Return Rules 《周年报表规则》 RKkI/Z0  
annual review of consumer prices 每年消费物价回顾 %6'D!H?d  
annual roll-forward basis 逐年延展方式 =7Vl{>*1N  
annual salary 年薪 61 /zrMPn  
annual statement 年度报表；年度决算表 d6EY'*0  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 bl?%:qb.V  
annuitant 年金受益人 ]P$DAi  
annuity 年金 I uj=d~|>  
annuity contract 年金合约 Zbh]OCN  
annuity on human life 人寿年金 t`,IW{  
antecedent debt 先前的债项 -<!17jy  
ante-dated cheque 倒填日期支票 \q|PHl  
anticipated expenditure 预期开支 'kvFU_
)  
anticipated net profit 预期纯利 Y0\\(0j64  
anticipated revenue 预期收入 ue"?S6  
anti-inflation measure 反通货膨胀措施 zD;] sk4  
anti-inflationary stance 反通货膨胀立场 \]A;EwC4C  
apparent deficit 表面赤字 -3tBN*0+  
apparent financial solvency 表面偿债能力 xPup?oP >  
apparent partner 表面合伙人 pHB35=p28  
application for personal assessment 个人入息课税申请书 \{zAX~k6  
application of fund 资金应用 XFTMT'9  
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 &AcFa<U  
appointed actuary 委任精算师 |u r~s$8y-  
appointed auditor 委任核数师；委任审计师 <]^;/2.B  
appointed trustee 委任的受托人 _|B&v  
appointer 委任人 ,l .U^d6>  
apportioned pro rata 按比例分摊 t} i97;  
apportionment 分配；分摊 v-fi9$#^  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 5MY}(w  
apportionment formula 分摊方程式 m%c0#=D  
apportionment of estate duty 遗产税的分摊 ?_>^<1I1  
appraisal 估价；评估 NJf(,Mr*|  
appreciable growth 可观增长 `F\:XuY  
appreciable impact 显着影响 |p -R9A*>h  
appreciable increase 可观增长 u?;Vxh3@|  
appreciation 增值；升值 4)+IO;  
appreciation against other currencies 相对其他货币升值 .*~u  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 !NLvo_[Y  
appreciation tax 增值税  *;e@t4  
appropriation 拨款；拨用；拨付 C!{AnWf  
appropriation account 拨款帐目 ~po%GoH(K  
Appropriation Bill 拨款法案 Jrd4a~XP  
appropriation-in-aid system 补助拨款办法 - (_e=3$  
approved assets 核准资产 ob0 8xGj  
approved basket stock 认可一篮子证券 NJ)2+  
approved budget 核准预算 /rxlt F3  
approved charitable donation 认可慈善捐款 cYM~IA  
approved charitable institution 认可慈善机构 RC{Z)M{~  
approved currency 核准货币；认可货币 ;xO=Yhc+  
approved estimates 核准预算 ^b!7R <>~  
approved estimates of expenditure 核准开支预算 %7>AcTN~  
approved overseas insurer 核准海外保险人 XyM(@6,'  
approved overseas trust company 核准海外信托公司 ,0uo&/Y4L  
approved pooled investment fund 核准汇集投资基金 CLY6 YB' R  
approved provident fund scheme 认可公积金计划 fb"J Bc}X  
approved provision 核准拨款 2PR7M. V7  
approved redeemable share 核准可赎回股份 *rn]/w8ZW  
approved regional stock 认可地区性证券 Wda\a.bXT  
approved retirement scheme 认可退休金计划 vDW&pF_eI>  
approved subordinated loan 核准附属贷款 ]\RSHz  
arbitrage 套戥；套汇；套利 r*N~. tFo  
arbitrageur 套戥者；套汇者 0^}'+t,lc  
arbitrary amount 临时款项 Ue3B+k9w  
arrangement 措施；安排；协定 G?1x+H;o5  
arrears 欠款 }or2 $\>m  
arrears of pay 欠付薪酬 3 "l F  
arrears of revenue 逾期未收税款；逾期未收的帐项 7mn,{2  
articles of association 组织章程；组织细则；组织章程细则 *hZ~i{c,7  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 jj3Pf>D+k  
ascertainment of profit 确定利润 &*aer5?`  
"Asia Clear" “亚洲结算系统”