[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 n>JJ Xw,,  
allotment notice 股份配售通知；配股通知 >N! Xey  
allotment of shares 股份分配 ]{i0?c  
allowable 可获宽免；免税的 Rh~j -;  
allowable business loss 可扣除的营业亏损 uh9b!8  
allowable expenses 可扣税的支出 )$Ib6tYY
 
allowance 免税额；津贴；备抵；准备金 p\~ a=  
allowance for debts 债项的免税额 Ye|gW=FUR  
allowance for depreciation by wear and tear 耗损折旧免税额 c9H6\&  
allowance for funeral expenses 殡殓费的免税额 >9nVR  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 ]D@aMC$#  
allowance for repairs and outgoings 修葺及支出方面的免税额 ok,O/|E}?  
allowance to debtor 给债务人的津贴 ~^Al#@  
alteration of capital 资本更改 a>#$&&oQ0  
alternate trustee 候补受托人 5<GeAW8ns]  
amalgamation 合并 #bGYHN  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 o\tw)_ >  
ambit of charges 征税范围；收费范围 uHf1b?W  
amended valuation 经修订的估值 c9uu4%KG6<  
American Commodities Exchange 美国商品交易所 Z1W %fT  
American Express Bank Limited 美国运通银行 Pt-mLINvG  
American Stock Exchange 美国证券交易所 DfkG NBY  
amortization 摊销 1F0];{a  
amount due from banks 存放银行同业的款项 qe1>UfY  
amount due from banks abroad 存放海外银行同业的款项 {1UU `d  
amount due from holding companies 控股公司欠款 7dB_q}<  
amount due from local banks 存放本港银行同业的款项 6U|"d[  
amount due to banks 银行同业的存款 l8Yr]oNkz  
amount due to banks abroad 海外银行同业的存款 V=1yg24B<  
amount due to holding companies 控股公司存款 'YN:c
r,V  
amount due to local banks 本港银行同业的存款 ={h^X0<s9  
amount due to outport banks 外埠银行同业的存款 i%f C`@  
amount for note issue 发行纸币的款额 [4;_8-[Nv  
amount of bond 担保契据的款额 mOjjw_3gq  
amount of consideration 代价款额 nF3
Sfw,
  
amount of contribution 供款数额 "_dJ4<8  
amount of indebtedness 负债款额 WzdlrkD  
amount of principal of the loan 贷款本金额 k_^ 4NU  
amount of rates chargeable 应征差饷数额 vcy(! r  
amount of share capital 股本额 (Ww SisC~  
amount of sums assured 承保款额 ga1b%5]v.  
amount of variation 变动幅度 S:2 xm8 i  
amount of vote 拨款数额 &QHmo*  
amount payable 应付款额 |j8#n`'  
amount receivable 应收款额 %0815 5M  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 G'HLnx}Yi  
analysis 分析 `"~X1;  
ancillary risk 附属风险 Iw$T'I+4W  
annual account 周年帐目；周年帐目报表；年度决算；年结 `x L@%  
annual accounting date 年结日期 ,pZz`B#  
annual allowance 每年免税额；年积金；年度津贴；年津 ](ztb)  
annual balance 年度余额 I2z7}*<u  
annual disposable income 每年可动用收入 Vhm^<I-d  
annual estimates 周年预算 u
9
1  
annual fee 年费 4^6Oh#p0
 
annual general meeting 周年大会 ]/R>nT  
annual growth rate 年增率；每年增长率 *:l$ud  
annual long-term supplement 长期个案每年补助金 (d <p
xx  
annual pensionable emolument 可供计算退休金的年薪 da8 R.1o  
annual report 年报 &t@ $]m(  
Annual Report on the Consumer Price Index 《消费物价指数年报》 hL;??h,!_  
annual return 周年报表；周年申报表；每年报税表格 LXe'{W+bk  
Annual Return Rules 《周年报表规则》 HqOnZ>
D  
annual review of consumer prices 每年消费物价回顾 Eh`W J~  
annual roll-forward basis 逐年延展方式 <PO-S\N  
annual salary 年薪 !VfVpi+-  
annual statement 年度报表；年度决算表 dt>!=<|k  
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 wDh&S{N  
annuitant 年金受益人 Y(R],9h8  
annuity 年金 wz:w
6q  
annuity contract 年金合约 gr>FLf   
annuity on human life 人寿年金 Oo\~'I  
antecedent debt 先前的债项 P}PMRAek  
ante-dated cheque 倒填日期支票 uMC0XE|S  
anticipated expenditure 预期开支 &)~LGWBdC  
anticipated net profit 预期纯利 E?mW4?  
anticipated revenue 预期收入 B)-P#,}  
anti-inflation measure 反通货膨胀措施 52 DSKL  
anti-inflationary stance 反通货膨胀立场 ?N%5c%oF  
apparent deficit 表面赤字 Ujly\ix`  
apparent financial solvency 表面偿债能力 m]\d9%-AT&  
apparent partner 表面合伙人 ZQJh5.B  
application for personal assessment 个人入息课税申请书 6z67%U*8r  
application of fund 资金应用 5_L43-  
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 0`WZ  
appointed actuary 委任精算师 0ENqK2  
appointed auditor 委任核数师；委任审计师 g{7?#.7  
appointed trustee 委任的受托人 tki
x@Q!;\  
appointer 委任人 qSV g.<+   
apportioned pro rata 按比例分摊 JDMsco+j5  
apportionment 分配；分摊 7aNoqS+  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 9l7 youZ]  
apportionment formula 分摊方程式 fli7Ow?M~  
apportionment of estate duty 遗产税的分摊 t2%gS" [  
appraisal 估价；评估 'VY\ut  
appreciable growth 可观增长 4_
Rv}Yd  
appreciable impact 显着影响 U09@pne8  
appreciable increase 可观增长 ,Hsu;I~  
appreciation 增值；升值 A'? W5~F  
appreciation against other currencies 相对其他货币升值 v-Uz,3  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 l_=kW!l  
appreciation tax 增值税 SYK?5_804  
appropriation 拨款；拨用；拨付 [WunA,IuR  
appropriation account 拨款帐目 ~_SVQ7P  
Appropriation Bill 拨款法案  M Xl!  
appropriation-in-aid system 补助拨款办法 `JG7Pl/ih  
approved assets 核准资产 O`(it%Ho!  
approved basket stock 认可一篮子证券 ),I7+
rY  
approved budget 核准预算 }pPt- k  
approved charitable donation 认可慈善捐款 i>rsq[l  
approved charitable institution 认可慈善机构 o&:n>:im  
approved currency 核准货币；认可货币 X1h*.reFAL  
approved estimates 核准预算 l'Z `%}R  
approved estimates of expenditure 核准开支预算 l_*:StyR+  
approved overseas insurer 核准海外保险人 %O&C\{J  
approved overseas trust company 核准海外信托公司 cE]#23  
approved pooled investment fund 核准汇集投资基金 ~;Xkt G:  
approved provident fund scheme 认可公积金计划 p/uOCQ|1l  
approved provision 核准拨款 ?"qS%EH  
approved redeemable share 核准可赎回股份 9]/ju  
approved regional stock 认可地区性证券 8uhB&qxB  
approved retirement scheme 认可退休金计划 ]z/  
approved subordinated loan 核准附属贷款 gIXc-=Ut  
arbitrage 套戥；套汇；套利 38q0iAH  
arbitrageur 套戥者；套汇者 =E%<" FB  
arbitrary amount 临时款项 +^.Q%b0Xx  
arrangement 措施；安排；协定 (wsvj61  
arrears 欠款 FwGMrJW  
arrears of pay 欠付薪酬 [Z?vC  
arrears of revenue 逾期未收税款；逾期未收的帐项 kOuQR $9s  
articles of association 组织章程；组织细则；组织章程细则 y0XI?Wr  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 #8jH_bi  
ascertainment of profit 确定利润  =!Y{Mz  
"Asia Clear" “亚洲结算系统”