[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 $22_>OsA  
allotment notice 股份配售通知；配股通知 A\IQM^i  
allotment of shares 股份分配 riuG,$
EX  
allowable 可获宽免；免税的 Rx\.x? &  
allowable business loss 可扣除的营业亏损 BZr$x8%ki  
allowable expenses 可扣税的支出 2qQG  
allowance 免税额；津贴；备抵；准备金 C[0*>W8o  
allowance for debts 债项的免税额 T)Ohk(jK1  
allowance for depreciation by wear and tear 耗损折旧免税额 &R7N^*He  
allowance for funeral expenses 殡殓费的免税额 dY6A)[dAH'  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 9+!1jTGSkf  
allowance for repairs and outgoings 修葺及支出方面的免税额 m. |__L  
allowance to debtor 给债务人的津贴 F4T}HY>nZ  
alteration of capital 资本更改 ) }.<lSw  
alternate trustee 候补受托人 /j|Rz5@=  
amalgamation 合并 g82_KUkB  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 I0v$3BQ4  
ambit of charges 征税范围；收费范围 G,]%dZHe  
amended valuation 经修订的估值 ~lSdWUk>  
American Commodities Exchange 美国商品交易所 ]u\K}n6[q  
American Express Bank Limited 美国运通银行 <.6bni )  
American Stock Exchange 美国证券交易所 HXY,e$c#y  
amortization 摊销 "B9aJo  
amount due from banks 存放银行同业的款项 .PHz 
 
amount due from banks abroad 存放海外银行同业的款项 (Z
{&[h  
amount due from holding companies 控股公司欠款 Aqp$JM >  
amount due from local banks 存放本港银行同业的款项 U!xOJ  
amount due to banks 银行同业的存款 C~PoC
'"q  
amount due to banks abroad 海外银行同业的存款 /-_<RQ  
amount due to holding companies 控股公司存款 H/Wo~ $  
amount due to local banks 本港银行同业的存款 n:i?4'-}  
amount due to outport banks 外埠银行同业的存款 9"%ot=)  
amount for note issue 发行纸币的款额 SA1|7  
amount of bond 担保契据的款额 _U%fD|t  
amount of consideration 代价款额 D%k`udz<  
amount of contribution 供款数额 gXzp$#  
amount of indebtedness 负债款额 _h7qS  
amount of principal of the loan 贷款本金额 p=-:Z?EW1  
amount of rates chargeable 应征差饷数额 qwz_.=5E6  
amount of share capital 股本额 B)1.CHV%<  
amount of sums assured 承保款额 _0uFe7sIZ  
amount of variation 变动幅度 6n}5>GSF  
amount of vote 拨款数额 D. _*
p  
amount payable 应付款额 beN(7jo  
amount receivable 应收款额 vxmz3ht,Q  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 B"9/+Yj  
analysis 分析 D-GIrw{>5  
ancillary risk 附属风险 l'#P:e W  
annual account 周年帐目；周年帐目报表；年度决算；年结 kS@6'5U  
annual accounting date 年结日期 
+d=cI  
annual allowance 每年免税额；年积金；年度津贴；年津 kq m$a  
annual balance 年度余额 pjI< cQ&  
annual disposable income 每年可动用收入 G"
~%[ k  
annual estimates 周年预算 $u`v k|\R  
annual fee 年费 4jyDM68i  
annual general meeting 周年大会 l-GQ AI8  
annual growth rate 年增率；每年增长率 AzwG_XgM)  
annual long-term supplement 长期个案每年补助金 w&F/P]1  
annual pensionable emolument 可供计算退休金的年薪 8D[,z 7n  
annual report 年报 'W>Zr}:  
Annual Report on the Consumer Price Index 《消费物价指数年报》 sdWu6? B_  
annual return 周年报表；周年申报表；每年报税表格 h9B^U?<wT  
Annual Return Rules 《周年报表规则》 k~<b~VcU  
annual review of consumer prices 每年消费物价回顾 S<+/Ep 2  
annual roll-forward basis 逐年延展方式 tCw.wDq3=  
annual salary 年薪 ?'I[[KuG  
annual statement 年度报表；年度决算表 $d[xSwang  
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 \vU1*:3  
annuitant 年金受益人 s?j` _B  
annuity 年金 #t^y$9^  
annuity contract 年金合约 qg(rG5kD@  
annuity on human life 人寿年金 svBT~P0x  
antecedent debt 先前的债项 H /kSFf{  
ante-dated cheque 倒填日期支票 tmCm54  
anticipated expenditure 预期开支 cc"L> XoK  
anticipated net profit 预期纯利 -X)KY_Xn@/  
anticipated revenue 预期收入 %kcyE<c  
anti-inflation measure 反通货膨胀措施 v@8=u4  
anti-inflationary stance 反通货膨胀立场 )kq3q5*_  
apparent deficit 表面赤字 `(RQh @H  
apparent financial solvency 表面偿债能力 H,F/u&O  
apparent partner 表面合伙人 2L'vB1`  
application for personal assessment 个人入息课税申请书 Bx>)i8P7i0  
application of fund 资金应用 @y#QH
J.j  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 : Y{aa1  
appointed actuary 委任精算师 Xg](V.B6  
appointed auditor 委任核数师；委任审计师 bg8<}~zg  
appointed trustee 委任的受托人 n$ri:~s  
appointer 委任人 RuW62QSq  
apportioned pro rata 按比例分摊 J:{$\m'  
apportionment 分配；分摊 ~sI$xX!  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 YRkp(}*!\  
apportionment formula 分摊方程式 +:s]>R eDa  
apportionment of estate duty 遗产税的分摊 1b 6ox6  
appraisal 估价；评估 N<xf=a+j  
appreciable growth 可观增长 `3v!i   
appreciable impact 显着影响 xKKR'v:o\  
appreciable increase 可观增长 :[#~,TW  
appreciation 增值；升值 e@-"B9~   
appreciation against other currencies 相对其他货币升值 rY 0kzD/  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 V ifQ@  
appreciation tax 增值税 Bhy:" r%#  
appropriation 拨款；拨用；拨付 3E!#?N|v  
appropriation account 拨款帐目 Llf |fayq  
Appropriation Bill 拨款法案 y5XHJUTu  
appropriation-in-aid system 补助拨款办法 2^Tj@P7  
approved assets 核准资产 ]aqHk  
approved basket stock 认可一篮子证券 &*I\~;1  
approved budget 核准预算 F^m`j6  
approved charitable donation 认可慈善捐款 UeG$lMV  
approved charitable institution 认可慈善机构 ?:Y0#Btj  
approved currency 核准货币；认可货币 )-_NtMr~`!  
approved estimates 核准预算 g[rxKn\Z  
approved estimates of expenditure 核准开支预算 r eyN5n~4U  
approved overseas insurer 核准海外保险人 Z=ayVsJ3  
approved overseas trust company 核准海外信托公司 RaKfYLw  
approved pooled investment fund 核准汇集投资基金 Yfk){1  
approved provident fund scheme 认可公积金计划 e7{n=M  
approved provision 核准拨款 hrwQh2sm  
approved redeemable share 核准可赎回股份 AnbY<&OC1  
approved regional stock 认可地区性证券 B%v2)+?@  
approved retirement scheme 认可退休金计划 3~e"CKD>  
approved subordinated loan 核准附属贷款 }`oe < |  
arbitrage 套戥；套汇；套利 VQm)32'  
arbitrageur 套戥者；套汇者 ;CU<\  
arbitrary amount 临时款项 1PMBo=SUe8  
arrangement 措施；安排；协定 _]"5]c&*3  
arrears 欠款 (c/H$'  
arrears of pay 欠付薪酬 |g5B==KI  
arrears of revenue 逾期未收税款；逾期未收的帐项 Q0K4_iN)&  
articles of association 组织章程；组织细则；组织章程细则 ~RQ6DG^  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 `"0#lZ`n  
ascertainment of profit 确定利润 8{5Y%InL  
"Asia Clear" “亚洲结算系统”