[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 <IJu7t>  
allotment notice 股份配售通知；配股通知 eS+g|$c
W  
allotment of shares 股份分配 2 PqS%`XiS  
allowable 可获宽免；免税的 G
(iJi  
allowable business loss 可扣除的营业亏损 K+Y^>N4m  
allowable expenses 可扣税的支出 gU&%J4O  
allowance 免税额；津贴；备抵；准备金 ]:(W_qEA  
allowance for debts 债项的免税额 m8R9{LC  
allowance for depreciation by wear and tear 耗损折旧免税额 vI1i,x#i  
allowance for funeral expenses 殡殓费的免税额 NGC,lv  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 Yd EptAI  
allowance for repairs and outgoings 修葺及支出方面的免税额 .IarkeCtb  
allowance to debtor 给债务人的津贴 Fmyj*)J[Z  
alteration of capital 资本更改 0AK,&nbF  
alternate trustee 候补受托人 T
lZT1H  
amalgamation 合并 j.e0;! (L}  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 @"-</x3o  
ambit of charges 征税范围；收费范围 d}'U?6ob  
amended valuation 经修订的估值 =U8Ek;Drp  
American Commodities Exchange 美国商品交易所 tVuWVJ4M  
American Express Bank Limited 美国运通银行 B* kcNlW  
American Stock Exchange 美国证券交易所 sRSz}]  
amortization 摊销 cD*}..-/4  
amount due from banks 存放银行同业的款项 t.
T UmJ  
amount due from banks abroad 存放海外银行同业的款项 <BFQ:  
amount due from holding companies 控股公司欠款 _VE^/;$"l  
amount due from local banks 存放本港银行同业的款项 <"N_j]wD  
amount due to banks 银行同业的存款 /X"/ha!=&D  
amount due to banks abroad 海外银行同业的存款 7?j;7.i s(  
amount due to holding companies 控股公司存款 az0<5Bq)  
amount due to local banks 本港银行同业的存款 Vj<:GRNQ,d  
amount due to outport banks 外埠银行同业的存款 in+}/mwfC  
amount for note issue 发行纸币的款额 (jjTK'0[  
amount of bond 担保契据的款额 (*} yjUYLZ  
amount of consideration 代价款额 c'uhK8|  
amount of contribution 供款数额 -fhN"B)  
amount of indebtedness 负债款额 \B F*m"lz  
amount of principal of the loan 贷款本金额 >~%e$a7}+  
amount of rates chargeable 应征差饷数额 }En  
amount of share capital 股本额 Z4<L$i;/jN  
amount of sums assured 承保款额 -9N@$+T  
amount of variation 变动幅度 ^;!0j9"*:  
amount of vote 拨款数额
NBl+_/2'w  
amount payable 应付款额 1b=lpw1}  
amount receivable 应收款额 Z;9>S=w!  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 --;@ 2:lg{  
analysis 分析 ;g{qYj_  
ancillary risk 附属风险 theZ]5_C  
annual account 周年帐目；周年帐目报表；年度决算；年结 ojYbR<jn9  
annual accounting date 年结日期 mxor1P#|  
annual allowance 每年免税额；年积金；年度津贴；年津 ,~?YBLw@c  
annual balance 年度余额 c CR+D.F  
annual disposable income 每年可动用收入 = w$}m_AM  
annual estimates 周年预算 n#iwb0-  
annual fee 年费 ~(]0k.\  
annual general meeting 周年大会 ]%!
u7z|\6  
annual growth rate 年增率；每年增长率 M'!U<Y -  
annual long-term supplement 长期个案每年补助金 CA +uKM^"6  
annual pensionable emolument 可供计算退休金的年薪 Reu*Pe  
annual report 年报 gR@C0  
Annual Report on the Consumer Price Index 《消费物价指数年报》 pT$f8xJ  
annual return 周年报表；周年申报表；每年报税表格 oP4GEr  
Annual Return Rules 《周年报表规则》 @9&P~mo/  
annual review of consumer prices 每年消费物价回顾 ]
G2uk`  
annual roll-forward basis 逐年延展方式 bb d.  
annual salary 年薪 @&} q}D  
annual statement 年度报表；年度决算表 |c`w'W?C6  
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 mJM_2Ab  
annuitant 年金受益人 )IJQeC  
annuity 年金 }Nb8
}(6  
annuity contract 年金合约 B7"PIk k;  
annuity on human life 人寿年金 #:d =)Qj0  
antecedent debt 先前的债项 K+6e?5t  
ante-dated cheque 倒填日期支票 f#Xy
oa%  
anticipated expenditure 预期开支 b pv=%  
anticipated net profit 预期纯利 ~0b O}   
anticipated revenue 预期收入 5MS
B dO  
anti-inflation measure 反通货膨胀措施 )7:J[0ZiQ  
anti-inflationary stance 反通货膨胀立场 yOvm`9  
apparent deficit 表面赤字 =H|6GJ  
apparent financial solvency 表面偿债能力 D?Ux[Ozb  
apparent partner 表面合伙人 $O^v]>h  
application for personal assessment 个人入息课税申请书 x1ztfJd  
application of fund 资金应用
q=lAb\i  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 4GB7A]^E  
appointed actuary 委任精算师 HQ{JwW!m  
appointed auditor 委任核数师；委任审计师 =v*.p=
r  
appointed trustee 委任的受托人 pZU9^Z?~6  
appointer 委任人 w eQYQrN  
apportioned pro rata 按比例分摊 ,[A'tUl _  
apportionment 分配；分摊 (os$B  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 eW>3XD4  
apportionment formula 分摊方程式 rhL"i^  
apportionment of estate duty 遗产税的分摊 b<]n%Q'n  
appraisal 估价；评估 (@#M!'  
appreciable growth 可观增长 N&[D>
G]>v  
appreciable impact 显着影响 Q# IG;  
appreciable increase 可观增长 WF\)fc#;_o  
appreciation 增值；升值 (mlzg=szW  
appreciation against other currencies 相对其他货币升值 gqWupL  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 Iz[@^IUx=  
appreciation tax 增值税 1 n%?l[o  
appropriation 拨款；拨用；拨付 *kIc9}  
appropriation account 拨款帐目 &)oOeRwi].  
Appropriation Bill 拨款法案 -[qq(E  
appropriation-in-aid system 补助拨款办法 jVH|uX"M5Y  
approved assets 核准资产 ;us%/kOR  
approved basket stock 认可一篮子证券 cv/_r#vN  
approved budget 核准预算 SI KOFs  
approved charitable donation 认可慈善捐款 %_Yx<wR%  
approved charitable institution 认可慈善机构 ujJI 1I  
approved currency 核准货币；认可货币 fQP{|+4  
approved estimates 核准预算 o!~Jzd.=h  
approved estimates of expenditure 核准开支预算 C.kxQ<  
approved overseas insurer 核准海外保险人 YSaJeU>@  
approved overseas trust company 核准海外信托公司 [{r}u  
approved pooled investment fund 核准汇集投资基金 M?/jkc.8H  
approved provident fund scheme 认可公积金计划 FEo269Ur  
approved provision 核准拨款 A_;8IlW  
approved redeemable share 核准可赎回股份 ^_ojR4  
approved regional stock 认可地区性证券 LOTP*Syjf  
approved retirement scheme 认可退休金计划 .6OgO{P:  
approved subordinated loan 核准附属贷款 TO-$B8*nq  
arbitrage 套戥；套汇；套利 ^GBe)~MT  
arbitrageur 套戥者；套汇者 K\)Td+~jc  
arbitrary amount 临时款项 -rKO
)}  
arrangement 措施；安排；协定 )z8!f}:De=  
arrears 欠款 we#wH-  
arrears of pay 欠付薪酬 ]x &u`$F  
arrears of revenue 逾期未收税款；逾期未收的帐项 2r%lA\,h$  
articles of association 组织章程；组织细则；组织章程细则 .%zy` n  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 Jxqh)l  
ascertainment of profit 确定利润 }$\M{#C~  
"Asia Clear" “亚洲结算系统”