[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 t6N*6ld2b  
allotment notice 股份配售通知；配股通知 c/W=$
3  
allotment of shares 股份分配 |Yi)"-  
allowable 可获宽免；免税的 ]ekk }0  
allowable business loss 可扣除的营业亏损 e59dVFug.U  
allowable expenses 可扣税的支出 U4?(A@z9^  
allowance 免税额；津贴；备抵；准备金 G)=HB7u[a  
allowance for debts 债项的免税额 -7 >)i  
allowance for depreciation by wear and tear 耗损折旧免税额 E|"=. T  
allowance for funeral expenses 殡殓费的免税额 _,h@:Xij  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 )QKf7 [:  
allowance for repairs and outgoings 修葺及支出方面的免税额 De *7OC  
allowance to debtor 给债务人的津贴 }$su4A@0  
alteration of capital 资本更改 1,y&d}GW  
alternate trustee 候补受托人 aiCFH_H4;L  
amalgamation 合并 iyx>q!P  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 F
-Z%6O,2  
ambit of charges 征税范围；收费范围 J a,d3K  
amended valuation 经修订的估值 G*[P<<je_  
American Commodities Exchange 美国商品交易所 XdgUqQb}  
American Express Bank Limited 美国运通银行 8Ad606  
American Stock Exchange 美国证券交易所 Z~G my7h(  
amortization 摊销 rWtZj} A  
amount due from banks 存放银行同业的款项 5@osnf?  
amount due from banks abroad 存放海外银行同业的款项 -!qu"A:  
amount due from holding companies 控股公司欠款 "LhUxnll  
amount due from local banks 存放本港银行同业的款项 7;`o( [N  
amount due to banks 银行同业的存款 &6 -k#r  
amount due to banks abroad 海外银行同业的存款 GDaN   
amount due to holding companies 控股公司存款 <M
?:  
amount due to local banks 本港银行同业的存款 +WJ(QZEhD  
amount due to outport banks 外埠银行同业的存款 M s9E @E  
amount for note issue 发行纸币的款额 p(SRjQt  
amount of bond 担保契据的款额 c2l_$p  
amount of consideration 代价款额 DbX{#4lx  
amount of contribution 供款数额 xk~IN%\  
amount of indebtedness 负债款额 yKagT$-  
amount of principal of the loan 贷款本金额  /RZR}  
amount of rates chargeable 应征差饷数额 ]6Ug>>x5  
amount of share capital 股本额 ^yviV Y  
amount of sums assured 承保款额 !#ri5{od  
amount of variation 变动幅度 4\t1mocCSN  
amount of vote 拨款数额 =iB,["s  
amount payable 应付款额 $ 0|a;  
amount receivable 应收款额 AT Zhr. H  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 co4h*?q  
analysis 分析 Qq-"Cg@-/  
ancillary risk 附属风险 Zx }&c |Q  
annual account 周年帐目；周年帐目报表；年度决算；年结 K?x,T8<aW  
annual accounting date 年结日期 }]1BO  
annual allowance 每年免税额；年积金；年度津贴；年津 qMBR *f  
annual balance 年度余额 fpyz'   
annual disposable income 每年可动用收入 bZ_mYyBh  
annual estimates 周年预算 2g{)AtK$#  
annual fee 年费 W" "*ASi  
annual general meeting 周年大会 gxPx&Z6jF  
annual growth rate 年增率；每年增长率 X8eJ4%  
annual long-term supplement 长期个案每年补助金 Z[!d*O%R_  
annual pensionable emolument 可供计算退休金的年薪 Gnm4gF!BI  
annual report 年报 l7(!`NPbC  
Annual Report on the Consumer Price Index 《消费物价指数年报》 wu<])&F  
annual return 周年报表；周年申报表；每年报税表格 @xsP5je]  
Annual Return Rules 《周年报表规则》 .ujT!{>v/  
annual review of consumer prices 每年消费物价回顾 Q "r_!f  
annual roll-forward basis 逐年延展方式 ?{"mP 'dD  
annual salary 年薪 Nb2Qp K  
annual statement 年度报表；年度决算表 UnDgu4#R`A  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 5y2? f  
annuitant 年金受益人 h~U02"$  
annuity 年金 ek aFN \  
annuity contract 年金合约 NBh%:tu7M  
annuity on human life 人寿年金 kU5.iK'  
antecedent debt 先前的债项 ,''cNV  
ante-dated cheque 倒填日期支票 9ILIEm:  
anticipated expenditure 预期开支 5(2|tJw-H;  
anticipated net profit 预期纯利 pqM~l&  
anticipated revenue 预期收入 3XiO@jzre  
anti-inflation measure 反通货膨胀措施 "i.r@<)S  
anti-inflationary stance 反通货膨胀立场 ? ]sM8Bd}  
apparent deficit 表面赤字 0rk]/--FGJ  
apparent financial solvency 表面偿债能力 h.rD}N\L  
apparent partner 表面合伙人 x)rlyjFM  
application for personal assessment 个人入息课税申请书 qJ!Z~-hS  
application of fund 资金应用 j;yf8Nf  
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 e)nimq
{6  
appointed actuary 委任精算师 T@wcHg  
appointed auditor 委任核数师；委任审计师 >e5 *p
rx+  
appointed trustee 委任的受托人 %HQ.|  
appointer 委任人 iVtl72O  
apportioned pro rata 按比例分摊 5 v^yQ<70  
apportionment 分配；分摊 1PaUI#X"2F  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 ^da44Qqu  
apportionment formula 分摊方程式 +1C3`0(  
apportionment of estate duty 遗产税的分摊 Dq\ Jz~  
appraisal 估价；评估 rn@`yTw^  
appreciable growth 可观增长 %x;x_  
appreciable impact 显着影响 `i,_aFB|  
appreciable increase 可观增长 =+5,B\~q@C  
appreciation 增值；升值 r90+,aLM#?  
appreciation against other currencies 相对其他货币升值 :qhpL-ER  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 S&O3HC  
appreciation tax 增值税 pN6%&@) =  
appropriation 拨款；拨用；拨付 e
/_C  
appropriation account 拨款帐目  GJi~y  
Appropriation Bill 拨款法案 ?)Nj c&G  
appropriation-in-aid system 补助拨款办法 kEeo5XN  
approved assets 核准资产 PW(\4Q\  
approved basket stock 认可一篮子证券 (w(  
approved budget 核准预算 _R|Ify#J  
approved charitable donation 认可慈善捐款 <E;pgw!  
approved charitable institution 认可慈善机构 *F^wtH`  
approved currency 核准货币；认可货币 ubsSa}$q  
approved estimates 核准预算 gC%G;-gm  
approved estimates of expenditure 核准开支预算  Uk*IpP`  
approved overseas insurer 核准海外保险人 sML=5=otx  
approved overseas trust company 核准海外信托公司 FQ%c~N  
approved pooled investment fund 核准汇集投资基金 iq#b#PYA  
approved provident fund scheme 认可公积金计划 cHA7Kg !  
approved provision 核准拨款 C-eA8pYY/  
approved redeemable share 核准可赎回股份 gie
N9S  
approved regional stock 认可地区性证券 !"Yj|Nu6  
approved retirement scheme 认可退休金计划 s1Ok|31|  
approved subordinated loan 核准附属贷款 5 *}R$  
arbitrage 套戥；套汇；套利 [sV"ws  
arbitrageur 套戥者；套汇者 })xp%<`  
arbitrary amount 临时款项 hD,:w%M  
arrangement 措施；安排；协定 0Q,g7K<d  
arrears 欠款 "eWk#/  
arrears of pay 欠付薪酬 a?} .Fs  
arrears of revenue 逾期未收税款；逾期未收的帐项 :,;K>l^U  
articles of association 组织章程；组织细则；组织章程细则 nZ1zJpBmI  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 'mCe=Y  
ascertainment of profit 确定利润 `J<*9dq%  
"Asia Clear" “亚洲结算系统”