[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 JKO*bbj  
allotment notice 股份配售通知；配股通知 $cwmfF2C  
allotment of shares 股份分配 !b4AeiL>w  
allowable 可获宽免；免税的 /FpPf[  
allowable business loss 可扣除的营业亏损 hA1B C3  
allowable expenses 可扣税的支出 XqhrQU|wM  
allowance 免税额；津贴；备抵；准备金 _T~& kwe  
allowance for debts 债项的免税额 +ZiYl[_|  
allowance for depreciation by wear and tear 耗损折旧免税额 xfC$u`e=  
allowance for funeral expenses 殡殓费的免税额 #R31VQwK5  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 rz-61A) _  
allowance for repairs and outgoings 修葺及支出方面的免税额 JC~4B3!  
allowance to debtor 给债务人的津贴 zSk`Ou8M  
alteration of capital 资本更改 *B{
]  
alternate trustee 候补受托人 ;mz#$"(  
amalgamation 合并 2Q@Jp`#,4  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 S?a4IK  
ambit of charges 征税范围；收费范围 9^N(s7s  
amended valuation 经修订的估值 |8[!`T*s  
American Commodities Exchange 美国商品交易所 cXf/  
American Express Bank Limited 美国运通银行 +Zr~mwM=x  
American Stock Exchange 美国证券交易所 Nge@8  
amortization 摊销 .f;@OqU  
amount due from banks 存放银行同业的款项 =_g#I  
amount due from banks abroad 存放海外银行同业的款项 `,/5skeJ  
amount due from holding companies 控股公司欠款 +/kOUz/]  
amount due from local banks 存放本港银行同业的款项 8y_(Iu|:  
amount due to banks 银行同业的存款 =A{'57yP  
amount due to banks abroad 海外银行同业的存款 "AKr;|m  
amount due to holding companies 控股公司存款 Q8QB{*4  
amount due to local banks 本港银行同业的存款 ht>/7.p]  
amount due to outport banks 外埠银行同业的存款 JdUdl_Dz  
amount for note issue 发行纸币的款额 >=:mtcph  
amount of bond 担保契据的款额 .m>Qlh  
amount of consideration 代价款额 Y"KJ`Rx  
amount of contribution 供款数额 .]zZwB  
amount of indebtedness 负债款额 7t}s5}Z 4  
amount of principal of the loan 贷款本金额 9mv0}I  
amount of rates chargeable 应征差饷数额 #2:?N8vz*  
amount of share capital 股本额 h)j#?\KYm9  
amount of sums assured 承保款额 ~UQ<8`@a  
amount of variation 变动幅度 :"Tk
l$@,  
amount of vote 拨款数额 O0`ofFN  
amount payable 应付款额 F 0zaA  
amount receivable 应收款额 ! 9*l!(  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 be]/ROP>H  
analysis 分析 ZU.E}Rn:  
ancillary risk 附属风险 tSoF!@6  
annual account 周年帐目；周年帐目报表；年度决算；年结 u8|CeA  
annual accounting date 年结日期 AW|SD  
annual allowance 每年免税额；年积金；年度津贴；年津 'Z9UqEGV  
annual balance 年度余额 DKem;_6OQ  
annual disposable income 每年可动用收入 /YJBRU2  
annual estimates 周年预算 ;pOV; q3j  
annual fee 年费 aj .7t=^  
annual general meeting 周年大会 4^nHq 4_  
annual growth rate 年增率；每年增长率 3="vOSJ6&  
annual long-term supplement 长期个案每年补助金 I!u=.[5zdC  
annual pensionable emolument 可供计算退休金的年薪 fZsw+PSy  
annual report 年报 kjdIk9 Y  
Annual Report on the Consumer Price Index 《消费物价指数年报》 s~B)xYmyB'  
annual return 周年报表；周年申报表；每年报税表格 PU1YR;[Fe  
Annual Return Rules 《周年报表规则》 F:jtzy"  
annual review of consumer prices 每年消费物价回顾 /0|1xHs  
annual roll-forward basis 逐年延展方式 H]wP\m)  
annual salary 年薪 dV'^K%#  
annual statement 年度报表；年度决算表 c~OPH 0,  
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 #8M^;4N>[  
annuitant 年金受益人 %{:pBt:Z  
annuity 年金 Ars*H,9>e  
annuity contract 年金合约 xt"-Jmox  
annuity on human life 人寿年金 kX}sDvP3  
antecedent debt 先前的债项 /dvr onG  
ante-dated cheque 倒填日期支票 P0hr=/h4  
anticipated expenditure 预期开支 n4 N6]W\5  
anticipated net profit 预期纯利 ZHeq)5C ;f  
anticipated revenue 预期收入 o]qwN:8^  
anti-inflation measure 反通货膨胀措施 EK0~3HSZ
 
anti-inflationary stance 反通货膨胀立场 2|B@s3a  
apparent deficit 表面赤字 ,C0y3pL  
apparent financial solvency 表面偿债能力 Z0y~%[1X  
apparent partner 表面合伙人 l.
 l)w  
application for personal assessment 个人入息课税申请书 OQ 4h8,  
application of fund 资金应用 #;@I.  
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 FU .%td=:  
appointed actuary 委任精算师 cT/mi":8{  
appointed auditor 委任核数师；委任审计师 P(Zj}tGN  
appointed trustee 委任的受托人 HUCJA-OZGL  
appointer 委任人 k&f/f  
apportioned pro rata 按比例分摊 iPWr-  
apportionment 分配；分摊 H`URJ8k$Q  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 gn~^Ajo  
apportionment formula 分摊方程式 .j|uf[?h  
apportionment of estate duty 遗产税的分摊 O#O"]A  
appraisal 估价；评估 Vmh$c*TE  
appreciable growth 可观增长 L{)t(H>O  
appreciable impact 显着影响 Yjd/  
appreciable increase 可观增长 qR?}i,_  
appreciation 增值；升值 N1.
1  
appreciation against other currencies 相对其他货币升值 !hS)W7!ik  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 \QF0(*!!  
appreciation tax 增值税 W
$;qhB  
appropriation 拨款；拨用；拨付 t#y,9>6  
appropriation account 拨款帐目 xWK/uE(  
Appropriation Bill 拨款法案 Ej6ho0_  
appropriation-in-aid system 补助拨款办法 p>3QW3<  
approved assets 核准资产 AcXVfk z  
approved basket stock 认可一篮子证券 ~%M*@fm  
approved budget 核准预算 j)YX=r;xM  
approved charitable donation 认可慈善捐款 c$BH`" <*  
approved charitable institution 认可慈善机构 Y}t)!}p$r  
approved currency 核准货币；认可货币 ~!g2+^G7+P  
approved estimates 核准预算 wqV"fZA\]  
approved estimates of expenditure 核准开支预算 Zz/p'3?#  
approved overseas insurer 核准海外保险人 aot2F60J,  
approved overseas trust company 核准海外信托公司 `{ HWk^  
approved pooled investment fund 核准汇集投资基金 H8dS]N~[Y  
approved provident fund scheme 认可公积金计划 Sj|tR[SAoD  
approved provision 核准拨款 g.%} +5  
approved redeemable share 核准可赎回股份 T{`VUS/  
approved regional stock 认可地区性证券 &
HAu;u@  
approved retirement scheme 认可退休金计划
oqhJ2  
approved subordinated loan 核准附属贷款 7l=Tl[n  
arbitrage 套戥；套汇；套利 Vky]In =  
arbitrageur 套戥者；套汇者 [uHC AP  
arbitrary amount 临时款项 4E2/?3D  
arrangement 措施；安排；协定 6vps`k$,~  
arrears 欠款 9y5JV3  
arrears of pay 欠付薪酬 BOcD?rrZ0  
arrears of revenue 逾期未收税款；逾期未收的帐项 %la1-r~  
articles of association 组织章程；组织细则；组织章程细则 )S`[ gK  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 &n I>`Q'  
ascertainment of profit 确定利润 G%>[7]H  
"Asia Clear" “亚洲结算系统”