[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 `<zaxO  
allotment notice 股份配售通知；配股通知 [Qa0uM#SU  
allotment of shares 股份分配 /7De.O~H  
allowable 可获宽免；免税的 %;(+s7  
allowable business loss 可扣除的营业亏损 F=kD/GCB  
allowable expenses 可扣税的支出 JAj<*TB.%  
allowance 免税额；津贴；备抵；准备金 f(=yC}si  
allowance for debts 债项的免税额 41>Bm*if  
allowance for depreciation by wear and tear 耗损折旧免税额 1!/cd;{B  
allowance for funeral expenses 殡殓费的免税额 6cp x1y]~6  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 `9B xDp]I  
allowance for repairs and outgoings 修葺及支出方面的免税额 Z`v6DfK}  
allowance to debtor 给债务人的津贴 |tP1,[w">  
alteration of capital 资本更改 Zk$AAjC&  
alternate trustee 候补受托人 
XA5gosq  
amalgamation 合并 Z%\9y]zs  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 oJVpNE[3]  
ambit of charges 征税范围；收费范围 ?d%
+85  
amended valuation 经修订的估值 cpz}!D  
American Commodities Exchange 美国商品交易所 ;XSRG*3j~4  
American Express Bank Limited 美国运通银行 )/PvaL  
American Stock Exchange 美国证券交易所 >Y
?B (I2e  
amortization 摊销 fz31di9$  
amount due from banks 存放银行同业的款项 &_HSrU  
amount due from banks abroad 存放海外银行同业的款项 #!u P>/  
amount due from holding companies 控股公司欠款 E)o/C(g  
amount due from local banks 存放本港银行同业的款项 "\Jq 2vM  
amount due to banks 银行同业的存款 us
\@n"  
amount due to banks abroad 海外银行同业的存款 6* cm  
amount due to holding companies 控股公司存款 {g@Wd2-J}  
amount due to local banks 本港银行同业的存款 :T"!6;  
amount due to outport banks 外埠银行同业的存款 k{Vc5F  
amount for note issue 发行纸币的款额 38b%km#  
amount of bond 担保契据的款额 S&}7jRH1  
amount of consideration 代价款额 8N4W}YBs  
amount of contribution 供款数额 ?t$sju(\  
amount of indebtedness 负债款额 h`Vb#5ik  
amount of principal of the loan 贷款本金额 - y{* U1[  
amount of rates chargeable 应征差饷数额 -`n>q^A7e  
amount of share capital 股本额 FVMR9~&+  
amount of sums assured 承保款额 18z{d9'F   
amount of variation 变动幅度 }>b4s!k,  
amount of vote 拨款数额 d%
Jl9!u
 
amount payable 应付款额 K~z*P0g*  
amount receivable 应收款额  g2L  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 F\Q)l+c  
analysis 分析 7f8%WD)  
ancillary risk 附属风险 k:4 Zc3  
annual account 周年帐目；周年帐目报表；年度决算；年结 MB"uJUk  
annual accounting date 年结日期 V^QKn+/  
annual allowance 每年免税额；年积金；年度津贴；年津 6%H8Qv  
annual balance 年度余额 4*&x% ~*  
annual disposable income 每年可动用收入 Z2)f$ c  
annual estimates 周年预算 +"Ih'bb`j  
annual fee 年费 qe4hNFq  
annual general meeting 周年大会 ?aEBS
 
annual growth rate 年增率；每年增长率 n{d}] V@  
annual long-term supplement 长期个案每年补助金 P0~3<h?U8  
annual pensionable emolument 可供计算退休金的年薪 ~f
I&F|  
annual report 年报 }X$ vriW  
Annual Report on the Consumer Price Index 《消费物价指数年报》 fO[X<|9  
annual return 周年报表；周年申报表；每年报税表格 hhlQ!WV2  
Annual Return Rules 《周年报表规则》 jWLZ!a3+  
annual review of consumer prices 每年消费物价回顾 k^Zpb&`Hx  
annual roll-forward basis 逐年延展方式 au9r)]p-  
annual salary 年薪 @ \J RxJ  
annual statement 年度报表；年度决算表 _s><>LH~  
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 wY
SvI  
annuitant 年金受益人 )MZ]c)JD^  
annuity 年金 Iwi>yx8  
annuity contract 年金合约 ;38W41d{  
annuity on human life 人寿年金 `~UCWK  
antecedent debt 先前的债项 -}%'I]R=  
ante-dated cheque 倒填日期支票 tBtJRi(  
anticipated expenditure 预期开支 VH4P|w[YF  
anticipated net profit 预期纯利 |xZDc6HDW  
anticipated revenue 预期收入 bv;&oc:r  
anti-inflation measure 反通货膨胀措施 Fe.Y4\xz  
anti-inflationary stance 反通货膨胀立场 x5v^@_: jr  
apparent deficit 表面赤字 (aVsp*E  
apparent financial solvency 表面偿债能力 v\rOs+.s  
apparent partner 表面合伙人 $Rv}L'L  
application for personal assessment 个人入息课税申请书 }r]WB)_w  
application of fund 资金应用 hghtF  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 cBmo#:>'  
appointed actuary 委任精算师 Y:&1;`FBZ  
appointed auditor 委任核数师；委任审计师 J9)wt ?%j  
appointed trustee 委任的受托人 daaUC  
appointer 委任人 '[-gKn  
apportioned pro rata 按比例分摊 T~s/@*y9  
apportionment 分配；分摊 K_{x y#H  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 583ej2HPg  
apportionment formula 分摊方程式 h#zx^F1  
apportionment of estate duty 遗产税的分摊 ~^lQ[x  
appraisal 估价；评估 j8zh^q  
appreciable growth 可观增长 BS;rit:  
appreciable impact 显着影响 tirw{[X0n  
appreciable increase 可观增长 *0{M Am  
appreciation 增值；升值 Xx:0Nt]  
appreciation against other currencies 相对其他货币升值 j8?$Hk  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 j:"+/5rV8  
appreciation tax 增值税 9r+`j  
appropriation 拨款；拨用；拨付 u9:;ft{}N  
appropriation account 拨款帐目 (*&6XTV (  
Appropriation Bill 拨款法案 `PSr64h
:D  
appropriation-in-aid system 补助拨款办法 4v3
y3  
approved assets 核准资产 BT 98WR"\  
approved basket stock 认可一篮子证券 6ecr]=Cv  
approved budget 核准预算 _8\Uukm  
approved charitable donation 认可慈善捐款 \9Itu(<f  
approved charitable institution 认可慈善机构 h?.6e9Y4  
approved currency 核准货币；认可货币 Z{chAg\
 
approved estimates 核准预算 [4kx59J3b  
approved estimates of expenditure 核准开支预算 2c5>0f  
approved overseas insurer 核准海外保险人 QoDWR5*^D  
approved overseas trust company 核准海外信托公司 ]SBv3Q0D7  
approved pooled investment fund 核准汇集投资基金 sa# =#0yg  
approved provident fund scheme 认可公积金计划 9Vzk:zOT  
approved provision 核准拨款 U'
";  
approved redeemable share 核准可赎回股份 zVxiCyU  
approved regional stock 认可地区性证券 ~Az20RrK)  
approved retirement scheme 认可退休金计划 o1MbHBb  
approved subordinated loan 核准附属贷款 EM vV  
arbitrage 套戥；套汇；套利 Lr)h >j6\  
arbitrageur 套戥者；套汇者 g]$>G0E`oD  
arbitrary amount 临时款项 j2qDRI  
arrangement 措施；安排；协定 (z2)<_bXJ  
arrears 欠款 uP|AP  
arrears of pay 欠付薪酬 Y4@~NCU/  
arrears of revenue 逾期未收税款；逾期未收的帐项 uz>s2I}B  
articles of association 组织章程；组织细则；组织章程细则 |1g2\5Re  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 IAnY+=^  
ascertainment of profit 确定利润 jV:U%  
"Asia Clear" “亚洲结算系统”