[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 -JEiwi,  
allotment notice 股份配售通知；配股通知 ~WjK'N4n5  
allotment of shares 股份分配 (-no
`j  
allowable 可获宽免；免税的 "
t.Jv%0=  
allowable business loss 可扣除的营业亏损 0P5s'2w  
allowable expenses 可扣税的支出 `WUyffS/!  
allowance 免税额；津贴；备抵；准备金 %(uYYr 6  
allowance for debts 债项的免税额 kqH:H~sgD  
allowance for depreciation by wear and tear 耗损折旧免税额 'mELW)S  
allowance for funeral expenses 殡殓费的免税额 d-sT+4o}  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 .E:3I!dH7  
allowance for repairs and outgoings 修葺及支出方面的免税额 ] 6X;&=H  
allowance to debtor 给债务人的津贴 VMee"'08  
alteration of capital 资本更改 b8 ^O"oDrp  
alternate trustee 候补受托人 =*5< w  
amalgamation 合并 ~n"?*I`  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 Ka_g3  
ambit of charges 征税范围；收费范围 6MD9DqD  
amended valuation 经修订的估值 %lnVzGP  
American Commodities Exchange 美国商品交易所 "5!T-Z+F  
American Express Bank Limited 美国运通银行 3;O4o]`  
American Stock Exchange 美国证券交易所 %/4_|.8u  
amortization 摊销 Op'&c0l  
amount due from banks 存放银行同业的款项 5|jsv)M+  
amount due from banks abroad 存放海外银行同业的款项 9+iz+  
amount due from holding companies 控股公司欠款 y ;if+  
amount due from local banks 存放本港银行同业的款项 ]#\De73K  
amount due to banks 银行同业的存款 '5m4kDs  
amount due to banks abroad 海外银行同业的存款 q'Nafa&a)  
amount due to holding companies 控股公司存款 6 4L;np>  
amount due to local banks 本港银行同业的存款 EzeU-!|W  
amount due to outport banks 外埠银行同业的存款 tb^/jzC  
amount for note issue 发行纸币的款额 (e_z*o)\T  
amount of bond 担保契据的款额 rJTYCe1*  
amount of consideration 代价款额 Eq?U$eE  
amount of contribution 供款数额 bZ>dr{%%e  
amount of indebtedness 负债款额 A+MG?k>yg  
amount of principal of the loan 贷款本金额 .k-t5d  
amount of rates chargeable 应征差饷数额 6lPuYEmT  
amount of share capital 股本额 fm^J-  
amount of sums assured 承保款额 +lXIv  
amount of variation 变动幅度 &qzy?/i8  
amount of vote 拨款数额 %Z
3B9  
amount payable 应付款额 TILH[r&Jg  
amount receivable 应收款额 8B(=Y;w  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 #P1U]@  
analysis 分析 Zq~Rkx  
ancillary risk 附属风险 %g~&$oZmq  
annual account 周年帐目；周年帐目报表；年度决算；年结 QHr'r/0  
annual accounting date 年结日期 ;X N Ahg7  
annual allowance 每年免税额；年积金；年度津贴；年津 :Xs4C%H;  
annual balance 年度余额 =axuLP))  
annual disposable income 每年可动用收入 zsLMROo3  
annual estimates 周年预算 )<f4F!?,A  
annual fee 年费 ?t/G@  
annual general meeting 周年大会 .Y0O.  
annual growth rate 年增率；每年增长率 kTcW=AXu  
annual long-term supplement 长期个案每年补助金  )$GCur~  
annual pensionable emolument 可供计算退休金的年薪 ^?2zoS#iw  
annual report 年报 (5;nA'  
Annual Report on the Consumer Price Index 《消费物价指数年报》 0@um  
annual return 周年报表；周年申报表；每年报税表格 8Vjv #pm  
Annual Return Rules 《周年报表规则》 qg/FI#r  
annual review of consumer prices 每年消费物价回顾 njZJp|y6  
annual roll-forward basis 逐年延展方式 {;|pcx\L6~  
annual salary 年薪 8`wKq6
 
annual statement 年度报表；年度决算表 E4
'z  
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 ${rWDZ0Z  
annuitant 年金受益人 D~bx'Wr+  
annuity 年金 l^^Z}3^Rk  
annuity contract 年金合约 A 0Q`Aqs  
annuity on human life 人寿年金 V!(7=ku!`  
antecedent debt 先前的债项 Eg&:yF}?(  
ante-dated cheque 倒填日期支票 ff7#LeB9  
anticipated expenditure 预期开支 %{7*o5`
 
anticipated net profit 预期纯利 L/E7xLz  
anticipated revenue 预期收入 /i dI-  
anti-inflation measure 反通货膨胀措施 %gQUog  
anti-inflationary stance 反通货膨胀立场 _^eiN'B  
apparent deficit 表面赤字 ]imVIu  
apparent financial solvency 表面偿债能力  iDx(qdla  
apparent partner 表面合伙人 d>NO}MR  
application for personal assessment 个人入息课税申请书 0y t36Du  
application of fund 资金应用 T`MM<+^G  
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 k&uh  
appointed actuary 委任精算师 5rfDm  
appointed auditor 委任核数师；委任审计师 5}Id[%.x  
appointed trustee 委任的受托人 =)G]\W)m  
appointer 委任人 Lyf5Yf([-  
apportioned pro rata 按比例分摊 +0)M1!gK  
apportionment 分配；分摊 `K:n=hpF  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 IN@o9pUjV  
apportionment formula 分摊方程式 m+(g.mvK>  
apportionment of estate duty 遗产税的分摊 .jg@UAK  
appraisal 估价；评估 *>"NUHq  
appreciable growth 可观增长 YXZP-=fB>i  
appreciable impact 显着影响 "G~!J
\  
appreciable increase 可观增长 Q"D5D rj  
appreciation 增值；升值 4:S]n19nq  
appreciation against other currencies 相对其他货币升值 oc]:Ty  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 Dkb`_HI  
appreciation tax 增值税 O9zMD8  
appropriation 拨款；拨用；拨付 !*L)v  
appropriation account 拨款帐目 4F9!3[}qF  
Appropriation Bill 拨款法案 Wz# Cyjo  
appropriation-in-aid system 补助拨款办法 /t`,7y3T  
approved assets 核准资产 G[JWG  
approved basket stock 认可一篮子证券 \q*-9_M  
approved budget 核准预算 JV@G9PT  
approved charitable donation 认可慈善捐款 \+nV~Pi"A  
approved charitable institution 认可慈善机构 $./aKJ1B  
approved currency 核准货币；认可货币 :aBxyS*}G  
approved estimates 核准预算 (sQXfeMz  
approved estimates of expenditure 核准开支预算 ;/_htdj  
approved overseas insurer 核准海外保险人 ]{#=WTp]  
approved overseas trust company 核准海外信托公司 tc/  
approved pooled investment fund 核准汇集投资基金 I|c!:4  
approved provident fund scheme 认可公积金计划 $'>JG9M  
approved provision 核准拨款 +p6 3J  
approved redeemable share 核准可赎回股份 zCQP9oK!  
approved regional stock 认可地区性证券 TE$6=;  
approved retirement scheme 认可退休金计划 $OdBuJA  
approved subordinated loan 核准附属贷款 akNqSZwj  
arbitrage 套戥；套汇；套利 9unRMvE u  
arbitrageur 套戥者；套汇者 i!}6FBZ  
arbitrary amount 临时款项 [T,^l#S1  
arrangement 措施；安排；协定 |nWEuKHy  
arrears 欠款 M_Ag*?2I  
arrears of pay 欠付薪酬 \?R#ZxP@  
arrears of revenue 逾期未收税款；逾期未收的帐项 1++g@8  
articles of association 组织章程；组织细则；组织章程细则 7I'C'.6iM  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 $/C1s"C@O  
ascertainment of profit 确定利润 \QC{38}  
"Asia Clear" “亚洲结算系统”