[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 hlze]d?z  
allotment notice 股份配售通知；配股通知 {&B_b|g*fW  
allotment of shares 股份分配 ~
/z%yg  
allowable 可获宽免；免税的
la!U  
allowable business loss 可扣除的营业亏损 H{S+^'5Y.  
allowable expenses 可扣税的支出 %N`_g' r!  
allowance 免税额；津贴；备抵；准备金 3/yt   
allowance for debts 债项的免税额 b09xf"D  
allowance for depreciation by wear and tear 耗损折旧免税额 uozq^sy  
allowance for funeral expenses 殡殓费的免税额 BT_XqO  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 ]FIIs58IM  
allowance for repairs and outgoings 修葺及支出方面的免税额 gH\>",[  
allowance to debtor 给债务人的津贴 )cZHBG.0H  
alteration of capital 资本更改 D_~;!^  
alternate trustee 候补受托人 N}ND()bf  
amalgamation 合并 vTK8t:JQ~  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 bGK *1FlH  
ambit of charges 征税范围；收费范围 lBs-u h  
amended valuation 经修订的估值 m6$&yKQ-=h  
American Commodities Exchange 美国商品交易所 vq+CW?*"  
American Express Bank Limited 美国运通银行 /4c `[  
American Stock Exchange 美国证券交易所 e.%I#rNI  
amortization 摊销 _;Xlw{FN^  
amount due from banks 存放银行同业的款项 g}gGm[1SUo  
amount due from banks abroad 存放海外银行同业的款项 G kG#+C0L  
amount due from holding companies 控股公司欠款 KF1iYo>p  
amount due from local banks 存放本港银行同业的款项 Qzo -Yw`=  
amount due to banks 银行同业的存款 ~_N,zw{x  
amount due to banks abroad 海外银行同业的存款 D M+MBK  
amount due to holding companies 控股公司存款 I2*(v%.-  
amount due to local banks 本港银行同业的存款 7iwck.*  
amount due to outport banks 外埠银行同业的存款 .35~+aqC  
amount for note issue 发行纸币的款额 ge6S
_"
 
amount of bond 担保契据的款额 T#E$sZ  
amount of consideration 代价款额 &ZkJ,-  
amount of contribution 供款数额 !t"/w6X1I  
amount of indebtedness 负债款额 oq!\100
 
amount of principal of the loan 贷款本金额 jl(D;JnF  
amount of rates chargeable 应征差饷数额 DrV[1Z  
amount of share capital 股本额 /HhA2 (g%  
amount of sums assured 承保款额 ort*Ux)  
amount of variation 变动幅度 HR8YPU5  
amount of vote 拨款数额 0Ui_Trlc  
amount payable 应付款额 g'7 \WQ  
amount receivable 应收款额 z~3ubta8(@  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 C,W_0=!e  
analysis 分析 'PY;  
ancillary risk 附属风险 mI4GBp  
annual account 周年帐目；周年帐目报表；年度决算；年结 )j~
{P  
annual accounting date 年结日期 rg k1.0U0  
annual allowance 每年免税额；年积金；年度津贴；年津 qK#"uU8B  
annual balance 年度余额 *GBV[D[G,  
annual disposable income 每年可动用收入 Q[K$f%>  
annual estimates 周年预算 F1-"yX1B  
annual fee 年费 )V[j~uOU)]  
annual general meeting 周年大会 +pYwc0~  
annual growth rate 年增率；每年增长率 SM RKEPwp&  
annual long-term supplement 长期个案每年补助金 wbKJ:eWgt  
annual pensionable emolument 可供计算退休金的年薪 U+ik& R#  
annual report 年报 D})/2O p  
Annual Report on the Consumer Price Index 《消费物价指数年报》 QK0]9  
annual return 周年报表；周年申报表；每年报税表格 JmK )Y# A  
Annual Return Rules 《周年报表规则》  ~,&8)1  
annual review of consumer prices 每年消费物价回顾 zNrn|(Y%Y  
annual roll-forward basis 逐年延展方式 XE<5(  
annual salary 年薪 mhhc}dS(H  
annual statement 年度报表；年度决算表 0
[%{YmI{W  
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 VV/T)qEe7>  
annuitant 年金受益人 f~a 7E;y  
annuity 年金 _rIo @v  
annuity contract 年金合约 Ea<\a1Tl43  
annuity on human life 人寿年金  =5B5  
antecedent debt 先前的债项 \EoE/2"<  
ante-dated cheque 倒填日期支票 -p)`ob-  
anticipated expenditure 预期开支 `Kf@<=  
anticipated net profit 预期纯利 $poIWJMc  
anticipated revenue 预期收入 ciml:"nQ  
anti-inflation measure 反通货膨胀措施 yGt[Qvx#  
anti-inflationary stance 反通货膨胀立场 9v*y&V9/  
apparent deficit 表面赤字 XdV>6<gf{  
apparent financial solvency 表面偿债能力 1) 2-UT  
apparent partner 表面合伙人 i*mU<:t  
application for personal assessment 个人入息课税申请书 S$fS|N3]%  
application of fund 资金应用 h;+O96V4.  
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 ri59LYy=  
appointed actuary 委任精算师 l9eTghLi  
appointed auditor 委任核数师；委任审计师 [u K,.G  
appointed trustee 委任的受托人 _zM?"16I}  
appointer 委任人 YQd($  
apportioned pro rata 按比例分摊 r
`6f  
apportionment 分配；分摊 Kn5C  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 cRr3!<EZ  
apportionment formula 分摊方程式 Ayqs~&{  
apportionment of estate duty 遗产税的分摊 %pOz%v~  
appraisal 估价；评估 YB4 ZI  
appreciable growth 可观增长 ;0oL*d[1Z  
appreciable impact 显着影响 tyW[i8)O}  
appreciable increase 可观增长 lg$aRqI29  
appreciation 增值；升值 (EWGX |QA  
appreciation against other currencies 相对其他货币升值 O^-QqCZE  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 v+Y^mV`|  
appreciation tax 增值税 NwYQ6VEA  
appropriation 拨款；拨用；拨付 u uFQTx))  
appropriation account 拨款帐目 ~Uv#)  
Appropriation Bill 拨款法案 pn(i18x  
appropriation-in-aid system 补助拨款办法 ,#,K_oz  
approved assets 核准资产 0 Q7<;'m  
approved basket stock 认可一篮子证券 oi7k#^  
approved budget 核准预算 %_Lz0L64k  
approved charitable donation 认可慈善捐款 )hO %W|  
approved charitable institution 认可慈善机构 a-,*iK{_u  
approved currency 核准货币；认可货币 diM*jN#  
approved estimates 核准预算 zFO0l).  
approved estimates of expenditure 核准开支预算 ",gVo\^  
approved overseas insurer 核准海外保险人 _^b\#Jz4U3  
approved overseas trust company 核准海外信托公司 ti9e(Jt!O  
approved pooled investment fund 核准汇集投资基金 O ] !tK  
approved provident fund scheme 认可公积金计划 1=IOio4
U  
approved provision 核准拨款 Y)]VlV!`  
approved redeemable share 核准可赎回股份 W9c&"T9JT  
approved regional stock 认可地区性证券 Y&=DjKoVh  
approved retirement scheme 认可退休金计划 (&Q!5{$W  
approved subordinated loan 核准附属贷款 x<!]#**;  
arbitrage 套戥；套汇；套利 .{8[o[w =  
arbitrageur 套戥者；套汇者 w]T_%mdk  
arbitrary amount 临时款项 fI0"#iv}  
arrangement 措施；安排；协定 C7m/<  
arrears 欠款 R#~l
[S8u^  
arrears of pay 欠付薪酬 =*ErN  
arrears of revenue 逾期未收税款；逾期未收的帐项 DpmAB.  
articles of association 组织章程；组织细则；组织章程细则 ~YW;'  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 8NNh8k#6  
ascertainment of profit 确定利润 zJ8T.+qJ  
"Asia Clear" “亚洲结算系统”