[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
ds9`AiCW>  
allotment notice 股份配售通知；配股通知 JI}p{yI  
allotment of shares 股份分配 C'$}!p70  
allowable 可获宽免；免税的 #O.-/&Z  
allowable business loss 可扣除的营业亏损 &Jw4^ob  
allowable expenses 可扣税的支出 MB,P#7|  
allowance 免税额；津贴；备抵；准备金 \w=7L-
8  
allowance for debts 债项的免税额 vDAv/l9  
allowance for depreciation by wear and tear 耗损折旧免税额 L5*,l`lET  
allowance for funeral expenses 殡殓费的免税额 6@HY+RC
x  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 ^2PQ75V@.  
allowance for repairs and outgoings 修葺及支出方面的免税额 Y;e
Jo  
allowance to debtor 给债务人的津贴 B<Ynx_95  
alteration of capital 资本更改 CQcb !T  
alternate trustee 候补受托人 7l})`> k  
amalgamation 合并 i#~1|2  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 OWK)4[HY(  
ambit of charges 征税范围；收费范围 $PQlaivA  
amended valuation 经修订的估值 S hM}w/4  
American Commodities Exchange 美国商品交易所 It\ob7n  
American Express Bank Limited 美国运通银行 q61 rNOw_  
American Stock Exchange 美国证券交易所 `|^<y.-6  
amortization 摊销 PHa#;6!5  
amount due from banks 存放银行同业的款项 s `r tr  
amount due from banks abroad 存放海外银行同业的款项 wzMWuA4vX  
amount due from holding companies 控股公司欠款 Hvq< _&2  
amount due from local banks 存放本港银行同业的款项 B|O/h!H.  
amount due to banks 银行同业的存款 5W!E.fz* T  
amount due to banks abroad 海外银行同业的存款 +Hb6j02#  
amount due to holding companies 控股公司存款 Xklp6{VH9  
amount due to local banks 本港银行同业的存款 GfQP@R"  
amount due to outport banks 外埠银行同业的存款 ma }Y\(38  
amount for note issue 发行纸币的款额 *3
<m<<>U  
amount of bond 担保契据的款额 G<-)Kx  
amount of consideration 代价款额 =k[!p'~jD  
amount of contribution 供款数额 ,U'Er#U  
amount of indebtedness 负债款额 Z3R..vy
8  
amount of principal of the loan 贷款本金额 -c=IO(B/  
amount of rates chargeable 应征差饷数额 o0wep&@  
amount of share capital 股本额 I01On>"@7  
amount of sums assured 承保款额 /:e|B;P`k  
amount of variation 变动幅度 ,oP-:q!PC  
amount of vote 拨款数额 7Hpsmfm  
amount payable 应付款额 +X;6%O;  
amount receivable 应收款额 `>8|  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 ?k_=?m  
analysis 分析 4:<0i0)5  
ancillary risk 附属风险 >CPkL_@VZ=  
annual account 周年帐目；周年帐目报表；年度决算；年结 nL+* Ja  
annual accounting date 年结日期 $vy.BYFm  
annual allowance 每年免税额；年积金；年度津贴；年津 Sjr(e }*  
annual balance 年度余额 !4jS=Lhe>  
annual disposable income 每年可动用收入 YQN=.Wtc  
annual estimates 周年预算 u(ZS sftat  
annual fee 年费 /p>"|z  
annual general meeting 周年大会 J7QlGm
,=  
annual growth rate 年增率；每年增长率 ~.x!st}  
annual long-term supplement 长期个案每年补助金 ]hvB-R16f  
annual pensionable emolument 可供计算退休金的年薪 jd2Fh):q  
annual report 年报 V6$v@Zq  
Annual Report on the Consumer Price Index 《消费物价指数年报》 _n}!1(xYa`  
annual return 周年报表；周年申报表；每年报税表格 CaBTqo  
Annual Return Rules 《周年报表规则》  ]NAPvw#p  
annual review of consumer prices 每年消费物价回顾 |x
<  
annual roll-forward basis 逐年延展方式 il-&d]AP  
annual salary 年薪 \k1Wh-3  
annual statement 年度报表；年度决算表 :` ~b&Oz)  
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 $;;?'!%.  
annuitant 年金受益人 RL&3 P@r  
annuity 年金  74Q?%X  
annuity contract 年金合约 ]K9x<@!  
annuity on human life 人寿年金 (tq)64XVz  
antecedent debt 先前的债项 Y,(eu*Za  
ante-dated cheque 倒填日期支票 aYj3a;EmU  
anticipated expenditure 预期开支 c>UITM=!I  
anticipated net profit 预期纯利 ',!#?aGV  
anticipated revenue 预期收入 ~4`wfOvO  
anti-inflation measure 反通货膨胀措施 )%tf,3  
anti-inflationary stance 反通货膨胀立场 @ ~sp:l  
apparent deficit 表面赤字 2tr2:PB`  
apparent financial solvency 表面偿债能力 <01B\t
7  
apparent partner 表面合伙人 XbH X,W$h  
application for personal assessment 个人入息课税申请书 J)fS2Ni+  
application of fund 资金应用 ZY/at/v  
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 [U jbo
x  
appointed actuary 委任精算师 Q49|,ou[H  
appointed auditor 委任核数师；委任审计师 "Z{^i3gN  
appointed trustee 委任的受托人 M}5C;E*  
appointer 委任人 B)-S@.u  
apportioned pro rata 按比例分摊 }dXL= ul  
apportionment 分配；分摊 q$t& *O_  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 kv5Qxj}  
apportionment formula 分摊方程式 _&z>Id`w  
apportionment of estate duty 遗产税的分摊 XW#4C*5?d  
appraisal 估价；评估 ]
Pd*w`R  
appreciable growth 可观增长 lT:<ZQyjT  
appreciable impact 显着影响 gEe}xI  
appreciable increase 可观增长 {[9^@k  
appreciation 增值；升值 Sc0ZT/Lm  
appreciation against other currencies 相对其他货币升值 +.R-a+y3  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 A!f0AEA,  
appreciation tax 增值税 FCe503qND$  
appropriation 拨款；拨用；拨付 =[k9{cVW  
appropriation account 拨款帐目 _N]yI0 k(  
Appropriation Bill 拨款法案 hW},%  
appropriation-in-aid system 补助拨款办法 I&xRK'  
approved assets 核准资产 Qxvz}r.l]  
approved basket stock 认可一篮子证券 2~@=ua[|=5  
approved budget 核准预算 4YCGh
 
approved charitable donation 认可慈善捐款 r"Bf@va  
approved charitable institution 认可慈善机构 ~J2Q0Jv  
approved currency 核准货币；认可货币 {0LdLRNZ  
approved estimates 核准预算 S;c=6@"  
approved estimates of expenditure 核准开支预算 ^$L/Mv+  
approved overseas insurer 核准海外保险人 fBF}-{V X(  
approved overseas trust company 核准海外信托公司 9BY b{<0tS  
approved pooled investment fund 核准汇集投资基金 p&\uF#I;  
approved provident fund scheme 认可公积金计划 MJC Yi<D  
approved provision 核准拨款 ec0v
g.>p  
approved redeemable share 核准可赎回股份 |s^ar8)=)  
approved regional stock 认可地区性证券 -?(RoWv@X&  
approved retirement scheme 认可退休金计划 wTW"1M  
approved subordinated loan 核准附属贷款 u<8Q[_E&  
arbitrage 套戥；套汇；套利 #SXXYh-e  
arbitrageur 套戥者；套汇者 Rk=B;  
arbitrary amount 临时款项 D[r  
arrangement 措施；安排；协定 Gt%ko
k  
arrears 欠款 4mAtY m  
arrears of pay 欠付薪酬 4Klfnki  
arrears of revenue 逾期未收税款；逾期未收的帐项 Gs6#aL}]R  
articles of association 组织章程；组织细则；组织章程细则 pE<' '`  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 qa~[fORO[  
ascertainment of profit 确定利润 vuZ<'?Nm  
"Asia Clear" “亚洲结算系统”