[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 ?D 8<}~Do  
allotment notice 股份配售通知；配股通知 Xe;Eu  
allotment of shares 股份分配 D~~
"wos  
allowable 可获宽免；免税的 NC]]`O2r@  
allowable business loss 可扣除的营业亏损 4:umD*d 3E  
allowable expenses 可扣税的支出
K1`Z}k_p.  
allowance 免税额；津贴；备抵；准备金 \X3Q,\H @  
allowance for debts 债项的免税额 L7kNQ/  
allowance for depreciation by wear and tear 耗损折旧免税额 @#HB6 B  
allowance for funeral expenses 殡殓费的免税额 ;Fo%R$y  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 F4M )x`  
allowance for repairs and outgoings 修葺及支出方面的免税额 \"]KF8c^_  
allowance to debtor 给债务人的津贴 !H)$_d \uj  
alteration of capital 资本更改 _H{6{!=y  
alternate trustee 候补受托人 Q{+*F8%8V<  
amalgamation 合并 rV{:'"=y-  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ;_$Q~X  
ambit of charges 征税范围；收费范围 qV;E%XkkS  
amended valuation 经修订的估值 L{pz)')I  
American Commodities Exchange 美国商品交易所 EY$Dtb+g8  
American Express Bank Limited 美国运通银行 '=s{9lxn^  
American Stock Exchange 美国证券交易所 dh9Qo4-{  
amortization 摊销 }I}/e v  
amount due from banks 存放银行同业的款项 o7gYj\  
amount due from banks abroad 存放海外银行同业的款项 }-Ds%L  
amount due from holding companies 控股公司欠款 e0s*  
amount due from local banks 存放本港银行同业的款项 s<z`<^hRe  
amount due to banks 银行同业的存款 Y"{L&H `  
amount due to banks abroad 海外银行同业的存款 m!22t
pb  
amount due to holding companies 控股公司存款 Cs:?9G  
amount due to local banks 本港银行同业的存款 [zC1LTXe  
amount due to outport banks 外埠银行同业的存款 Zr(4Q9fDo  
amount for note issue 发行纸币的款额 LDDgg u   
amount of bond 担保契据的款额 }na0  
amount of consideration 代价款额 wDQ@$T^vh  
amount of contribution 供款数额 <QuIXA  
amount of indebtedness 负债款额 _+sb~  
amount of principal of the loan 贷款本金额 LiG!xs  
amount of rates chargeable 应征差饷数额 R"wBDWs  
amount of share capital 股本额 %>p[;>jW  
amount of sums assured 承保款额 ]!c59%f=  
amount of variation 变动幅度 h 8%(,$*  
amount of vote 拨款数额 v 9 ,<2  
amount payable 应付款额 r|MBkpc
vp  
amount receivable 应收款额 o*k.je1  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 lQS(\}N  
analysis 分析 %`EyG  
ancillary risk 附属风险 T}}T`Ce  
annual account 周年帐目；周年帐目报表；年度决算；年结 Vjdu9Ez  
annual accounting date 年结日期 k!Ym<RD%N  
annual allowance 每年免税额；年积金；年度津贴；年津 I`~Giz7@  
annual balance 年度余额 ] KQv]'  
annual disposable income 每年可动用收入 u1}/SlCp  
annual estimates 周年预算 40e(p/Qka  
annual fee 年费 'iM#iA8  
annual general meeting 周年大会 zAW+!C .  
annual growth rate 年增率；每年增长率 cv{icz,%w  
annual long-term supplement 长期个案每年补助金 4Wd H!z  
annual pensionable emolument 可供计算退休金的年薪 $+k|\+iJ  
annual report 年报 *M?[Gro/  
Annual Report on the Consumer Price Index 《消费物价指数年报》 +P &S0/  
annual return 周年报表；周年申报表；每年报税表格 m >Rdsn~l  
Annual Return Rules 《周年报表规则》 A=Y A#0  
annual review of consumer prices 每年消费物价回顾 U#iGR5&^3  
annual roll-forward basis 逐年延展方式 uIy$|N  
annual salary 年薪 SeV`RUO  
annual statement 年度报表；年度决算表 HUFm@?  
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 I!?)}d  
annuitant 年金受益人 n#l~B
@  
annuity 年金 `@<~VWe5  
annuity contract 年金合约 6`h}#@ (  
annuity on human life 人寿年金 :hBLi99 o  
antecedent debt 先前的债项 j%U'mGx  
ante-dated cheque 倒填日期支票 en_W4\7^  
anticipated expenditure 预期开支 U!GfDt  
anticipated net profit 预期纯利 qEvbKy}  
anticipated revenue 预期收入 +=`*`eP:U  
anti-inflation measure 反通货膨胀措施 j].=,M<dxE  
anti-inflationary stance 反通货膨胀立场 E5$Fhc  
apparent deficit 表面赤字 #ZC9=  
apparent financial solvency 表面偿债能力 ~eyZH8&  
apparent partner 表面合伙人 Ueu~803~  
application for personal assessment 个人入息课税申请书 u}">b+{!  
application of fund 资金应用 O[|_ ~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 kt#t-N;}x  
appointed actuary 委任精算师 !C;$5(k  
appointed auditor 委任核数师；委任审计师 M?d(-en  
appointed trustee 委任的受托人 \>\_OfY1W  
appointer 委任人 BMo2t'L  
apportioned pro rata 按比例分摊 F-XL  
apportionment 分配；分摊 y&W3CW\:  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 )GKY#O09x9  
apportionment formula 分摊方程式 K0{ ,*>C  
apportionment of estate duty 遗产税的分摊 3s0I<cL  
appraisal 估价；评估 IkuE|  
appreciable growth 可观增长 U
L.YDU)  
appreciable impact 显着影响 35H.ZXQp-  
appreciable increase 可观增长 I&%KOe0  
appreciation 增值；升值 kXgc'w6EhF  
appreciation against other currencies 相对其他货币升值 [#SiwhF|  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 uC! dy  
appreciation tax 增值税 FN<Sagj  
appropriation 拨款；拨用；拨付 V/+D ]  
appropriation account 拨款帐目 sd _DG8V  
Appropriation Bill 拨款法案 o3X0c6u

U  
appropriation-in-aid system 补助拨款办法 q`|rS6  
approved assets 核准资产 z?Cez*.h>  
approved basket stock 认可一篮子证券 "
.{
'h  
approved budget 核准预算 U;=1v:~d  
approved charitable donation 认可慈善捐款 :CsrcT=  
approved charitable institution 认可慈善机构 3Ct:AJeg  
approved currency 核准货币；认可货币 gle<{ `  
approved estimates 核准预算 ,B:r^(}0j  
approved estimates of expenditure 核准开支预算 /?1^&a  
approved overseas insurer 核准海外保险人 _/J`v`}G  
approved overseas trust company 核准海外信托公司 F@b=S0}K  
approved pooled investment fund 核准汇集投资基金 0}"'A[xE  
approved provident fund scheme 认可公积金计划 ,FwJ0V  
approved provision 核准拨款 iHT=ROL  
approved redeemable share 核准可赎回股份 =u`tlN5pOT  
approved regional stock 认可地区性证券 B"rO  
approved retirement scheme 认可退休金计划 !-m 'diE  
approved subordinated loan 核准附属贷款 o;u~Yg  
arbitrage 套戥；套汇；套利 "vfpG7CG  
arbitrageur 套戥者；套汇者 61}eB/;7  
arbitrary amount 临时款项 iB}*<~`.Eg  
arrangement 措施；安排；协定 t[ZGY,8  
arrears 欠款 TSH'OW !b  
arrears of pay 欠付薪酬 %us#p|Ya  
arrears of revenue 逾期未收税款；逾期未收的帐项 XM)  
articles of association 组织章程；组织细则；组织章程细则 t[/APm-k~>  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 G8.nKoHv7x  
ascertainment of profit 确定利润 -6xh  
"Asia Clear" “亚洲结算系统”