[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 ",3v%$>  
allotment notice 股份配售通知；配股通知 ~*7$aj  
allotment of shares 股份分配 QZ l#^-on  
allowable 可获宽免；免税的 7JGc9K+Av  
allowable business loss 可扣除的营业亏损 I4G0!"T+  
allowable expenses 可扣税的支出 @Suz-j(H  
allowance 免税额；津贴；备抵；准备金 -$W1wb9z  
allowance for debts 债项的免税额 R1X'}#mU  
allowance for depreciation by wear and tear 耗损折旧免税额 s-#E V  
allowance for funeral expenses 殡殓费的免税额 $uHQl#!;  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 GZ~Tl0U  
allowance for repairs and outgoings 修葺及支出方面的免税额 ,_u7@Ix  
allowance to debtor 给债务人的津贴 *sOb I(&  
alteration of capital 资本更改 `jGeS[FhR  
alternate trustee 候补受托人 O3@DU#N&s  
amalgamation 合并 >^~^
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ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 x6`mv8~9Db  
ambit of charges 征税范围；收费范围 86OrJdD8  
amended valuation 经修订的估值 VKl,m ;&N  
American Commodities Exchange 美国商品交易所 yuZLsH  
American Express Bank Limited 美国运通银行 gLX<>|)*  
American Stock Exchange 美国证券交易所 w\acgQ^%e  
amortization 摊销 UsyNn39  
amount due from banks 存放银行同业的款项
8{jXSCP#  
amount due from banks abroad 存放海外银行同业的款项 g8N"-j&@  
amount due from holding companies 控股公司欠款 AOZ C D{  
amount due from local banks 存放本港银行同业的款项 BQ0?B*yqd  
amount due to banks 银行同业的存款 oj djy#:  
amount due to banks abroad 海外银行同业的存款 9s^$tgH  
amount due to holding companies 控股公司存款  9! jPZn  
amount due to local banks 本港银行同业的存款 K>DN6{hnV;  
amount due to outport banks 外埠银行同业的存款 ZU`9]7"87B  
amount for note issue 发行纸币的款额 p7 5o1RU  
amount of bond 担保契据的款额 FB[b]+t`D{  
amount of consideration 代价款额 #@B"E2F  
amount of contribution 供款数额 P:'wSE91  
amount of indebtedness 负债款额 Ab ,^y  
amount of principal of the loan 贷款本金额 %3a-@!|1<  
amount of rates chargeable 应征差饷数额 oh
8:1E,I  
amount of share capital 股本额 9(^UchZZi  
amount of sums assured 承保款额 BuV71/Vb{Q  
amount of variation 变动幅度 }_'5Vb_  
amount of vote 拨款数额 |T6K?:U7  
amount payable 应付款额 ]? 4;Lw  
amount receivable 应收款额 G1z*e.+y  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 X(
ph
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analysis 分析 5)RZJrN]  
ancillary risk 附属风险 WiytHuUF  
annual account 周年帐目；周年帐目报表；年度决算；年结 b]]
8Vs)'  
annual accounting date 年结日期 gTho:;q7a  
annual allowance 每年免税额；年积金；年度津贴；年津 P+j=]Yg  
annual balance 年度余额 >}V?GK36  
annual disposable income 每年可动用收入 v8ap"9b  
annual estimates 周年预算 ,/w*sE  
annual fee 年费 .n D#:86M  
annual general meeting 周年大会 'GJB9i+a^  
annual growth rate 年增率；每年增长率 j9NF|  
annual long-term supplement 长期个案每年补助金 '0D$C},^|8  
annual pensionable emolument 可供计算退休金的年薪 1(o\GI3:  
annual report 年报 N]+6<  
Annual Report on the Consumer Price Index 《消费物价指数年报》 n4kq=Z%
 
annual return 周年报表；周年申报表；每年报税表格 yiZtG#6K{  
Annual Return Rules 《周年报表规则》 bp?5GU&Uy  
annual review of consumer prices 每年消费物价回顾 UTkPA2x  
annual roll-forward basis 逐年延展方式 {]Zan'{PCO  
annual salary 年薪 oN1D&*  
annual statement 年度报表；年度决算表 >B{NxL3->  
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 pt<zyH3Z  
annuitant 年金受益人 %)lp]Y33  
annuity 年金 6YM X7G]  
annuity contract 年金合约 )aIcA  
annuity on human life 人寿年金 q}P@}TE  
antecedent debt 先前的债项 >38>R0k35  
ante-dated cheque 倒填日期支票 5%Qxx\q  
anticipated expenditure 预期开支 0#]fEi  
anticipated net profit 预期纯利 GY]P(NU  
anticipated revenue 预期收入 ^#:;6^Su  
anti-inflation measure 反通货膨胀措施 ^j\LB23  
anti-inflationary stance 反通货膨胀立场 KYpS4&Xh  
apparent deficit 表面赤字 {fXkbMO|  
apparent financial solvency 表面偿债能力 ;R*-cm  
apparent partner 表面合伙人 0z r27ko  
application for personal assessment 个人入息课税申请书 { ptdOrN  
application of fund 资金应用 &42]#B"*  
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 h]
oUY.Pf  
appointed actuary 委任精算师 '3>;8(sl  
appointed auditor 委任核数师；委任审计师 Q>{$Aqc,e  
appointed trustee 委任的受托人 +Ryj82;59z  
appointer 委任人 _
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apportioned pro rata 按比例分摊 dOeM0_o  
apportionment 分配；分摊 Q VTL}AT2:  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 yzS^8,
  
apportionment formula 分摊方程式 y74Q(  
apportionment of estate duty 遗产税的分摊 *igmi9A  
appraisal 估价；评估 ?J:w,,4m  
appreciable growth 可观增长 ftYJ 3/WH  
appreciable impact 显着影响 kOQ )QX  
appreciable increase 可观增长 X"{%,]sb G  
appreciation 增值；升值 Uc tlE>X`  
appreciation against other currencies 相对其他货币升值 R:~aX,qR  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 /I7V\  
appreciation tax 增值税 6(8F4[D  
appropriation 拨款；拨用；拨付 =<n ]T;  
appropriation account 拨款帐目 xk,Uf,,>  
Appropriation Bill 拨款法案 # ?2*I2_  
appropriation-in-aid system 补助拨款办法 ]U>MYdGWb  
approved assets 核准资产 xvTtA61Vp  
approved basket stock 认可一篮子证券 ;73S;IPR  
approved budget 核准预算 V"# 0\|]m  
approved charitable donation 认可慈善捐款 w0BphK[  
approved charitable institution 认可慈善机构 ^N={4'G)  
approved currency 核准货币；认可货币 W2
2S/s  
approved estimates 核准预算 \}b2oiY  
approved estimates of expenditure 核准开支预算 rbd0`J9fq  
approved overseas insurer 核准海外保险人 ^Hn}\5  
approved overseas trust company 核准海外信托公司 X?_rD'3  
approved pooled investment fund 核准汇集投资基金 {>ba7-Cy+y  
approved provident fund scheme 认可公积金计划 wo`.sB&T  
approved provision 核准拨款 [K4cxqlfk  
approved redeemable share 核准可赎回股份 ]K(a32VCH  
approved regional stock 认可地区性证券 AIHH@z   
approved retirement scheme 认可退休金计划 lO-DXbgql$  
approved subordinated loan 核准附属贷款 N'2?Zb  
arbitrage 套戥；套汇；套利 b-&rMML  
arbitrageur 套戥者；套汇者 Dmh$@Uu#F  
arbitrary amount 临时款项 %],BgLhS.  
arrangement 措施；安排；协定 MJ:c";KCq0  
arrears 欠款 @8W@I|  
arrears of pay 欠付薪酬 6Ryc&z5  
arrears of revenue 逾期未收税款；逾期未收的帐项 Dge#e  
articles of association 组织章程；组织细则；组织章程细则 NN4Z:6W5  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 45JL{YRN  
ascertainment of profit 确定利润 e4YfJd  
"Asia Clear" “亚洲结算系统”