[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 )B*?se]LJ  
allotment notice 股份配售通知；配股通知 IO xj$?%l  
allotment of shares 股份分配 %~ecrQ ;  
allowable 可获宽免；免税的 q'2PG@  
allowable business loss 可扣除的营业亏损 tTyu,%/m  
allowable expenses 可扣税的支出 =tH+e7it  
allowance 免税额；津贴；备抵；准备金 A0rdQmrOL  
allowance for debts 债项的免税额 NI(`o8fN  
allowance for depreciation by wear and tear 耗损折旧免税额  ;.W0Aa  
allowance for funeral expenses 殡殓费的免税额 S53%*7K.  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 ja7Zv[  
allowance for repairs and outgoings 修葺及支出方面的免税额 #fGb M!3p  
allowance to debtor 给债务人的津贴 ^l^_K)tw*  
alteration of capital 资本更改 Ai->,<Ig]  
alternate trustee 候补受托人 2a=WT`xf?  
amalgamation 合并 2,&lGyV#  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 L238 l  
ambit of charges 征税范围；收费范围 :/vB,JC  
amended valuation 经修订的估值 d0 V>;Q  
American Commodities Exchange 美国商品交易所 *-|+phim  
American Express Bank Limited 美国运通银行 kFM'?L&  
American Stock Exchange 美国证券交易所 q 8=u.T  
amortization 摊销 X_'.@q<!CV  
amount due from banks 存放银行同业的款项 /"CKVQ  
amount due from banks abroad 存放海外银行同业的款项 @LL&ggV?  
amount due from holding companies 控股公司欠款 f/;\/Q[Z7  
amount due from local banks 存放本港银行同业的款项 &"tce6&
 
amount due to banks 银行同业的存款 r$v?[x>+K  
amount due to banks abroad 海外银行同业的存款 &ApJ'uC  
amount due to holding companies 控股公司存款 rpEFyHorJ  
amount due to local banks 本港银行同业的存款 DJQ]NY|  
amount due to outport banks 外埠银行同业的存款 `FJnR~d  
amount for note issue 发行纸币的款额 6@XutciK  
amount of bond 担保契据的款额 4nl>&A
V  
amount of consideration 代价款额 GoEIY  
amount of contribution 供款数额 2hJ{+E.m  
amount of indebtedness 负债款额 >>$IHz4Z"  
amount of principal of the loan 贷款本金额 Msd!4TrBJ  
amount of rates chargeable 应征差饷数额 YRp\#pVnZ  
amount of share capital 股本额 q<yH!   
amount of sums assured 承保款额 Yn<0D|S;X  
amount of variation 变动幅度 0='DDy  
amount of vote 拨款数额 doR'=@ W  
amount payable 应付款额 '-i tn  
amount receivable 应收款额 )E7A,ZW,  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 V
e8!  
analysis 分析 G'Q7(c  
ancillary risk 附属风险 "DlCvjc  
annual account 周年帐目；周年帐目报表；年度决算；年结 AVyZ#`,  
annual accounting date 年结日期 gs8L/veP  
annual allowance 每年免税额；年积金；年度津贴；年津 <go~WpA|r  
annual balance 年度余额 ]R4 )FH|><  
annual disposable income 每年可动用收入 #>v7" <  
annual estimates 周年预算 g Go  
annual fee 年费 D} .t  
annual general meeting 周年大会 gw*d"~A  
annual growth rate 年增率；每年增长率 kuH;AMdv  
annual long-term supplement 长期个案每年补助金 b<F 4_WF  
annual pensionable emolument 可供计算退休金的年薪 44W3U~1  
annual report 年报 @Qs-A^.  
Annual Report on the Consumer Price Index 《消费物价指数年报》 z'qV
EHc)  
annual return 周年报表；周年申报表；每年报税表格 N9n1s2;o  
Annual Return Rules 《周年报表规则》 sRZ:9de+  
annual review of consumer prices 每年消费物价回顾 7&At_l_  
annual roll-forward basis 逐年延展方式 iO!lG  
annual salary 年薪 ^TEODKS  
annual statement 年度报表；年度决算表 *[SsvlFt  
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 '!.;(Jo  
annuitant 年金受益人 kH&ZPAI  
annuity 年金 oba*w;  
annuity contract 年金合约 OpL6Y+<  
annuity on human life 人寿年金 uWWv`bI>x  
antecedent debt 先前的债项
c"YK+2  
ante-dated cheque 倒填日期支票 llleo8  
anticipated expenditure 预期开支 _#gsR"FZ$  
anticipated net profit 预期纯利 wi9|  
anticipated revenue 预期收入 'QS"4EvdD  
anti-inflation measure 反通货膨胀措施 y[|g!9Rp  
anti-inflationary stance 反通货膨胀立场 vLS9V/o  
apparent deficit 表面赤字 1}BNG,n  
apparent financial solvency 表面偿债能力 /J+)P<_A  
apparent partner 表面合伙人 r{Q< a   
application for personal assessment 个人入息课税申请书 $dnHUBB  
application of fund 资金应用 x5|v# -F ^  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 `e9uSF:9C  
appointed actuary 委任精算师 bvgD;:Aj  
appointed auditor 委任核数师；委任审计师 Eo Urc9G2  
appointed trustee 委任的受托人 v$i%>tQ\  
appointer 委任人 gr?pvf!I  
apportioned pro rata 按比例分摊 fv_wK_. %:  
apportionment 分配；分摊 Dy@\!F  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 YxtkI:C?
  
apportionment formula 分摊方程式 pHvE`s"Ea  
apportionment of estate duty 遗产税的分摊 H n!vTB  
appraisal 估价；评估 m6x. " jG  
appreciable growth 可观增长 ziycyf.d  
appreciable impact 显着影响 1!`768  
appreciable increase 可观增长 PbPP1G')  
appreciation 增值；升值 2SJh
6U  
appreciation against other currencies 相对其他货币升值 LgNNtZ&F  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 IA^)`l
7H  
appreciation tax 增值税 Qy
juzfmz  
appropriation 拨款；拨用；拨付
5lxq-E3  
appropriation account 拨款帐目 Z]S0AB.Z@  
Appropriation Bill 拨款法案 oPy zk7{  
appropriation-in-aid system 补助拨款办法 ]'h)7  
approved assets 核准资产 GF!{SO4  
approved basket stock 认可一篮子证券 ?03Zy3/  
approved budget 核准预算 D&r8V;G[[  
approved charitable donation 认可慈善捐款 1Kh?JH  
approved charitable institution 认可慈善机构 tKeO+6l  
approved currency 核准货币；认可货币 t60/f&A#7H  
approved estimates 核准预算 nh=Us^xD  
approved estimates of expenditure 核准开支预算 <PN;D#2bh  
approved overseas insurer 核准海外保险人 &&]!+fTZ\(  
approved overseas trust company 核准海外信托公司 |2<f<k/UT  
approved pooled investment fund 核准汇集投资基金 IJc#)J.2A  
approved provident fund scheme 认可公积金计划 s~$4bN>LD  
approved provision 核准拨款 I=%sDn  
approved redeemable share 核准可赎回股份 wDhcHB  
approved regional stock 认可地区性证券 )Zf}V0!?+  
approved retirement scheme 认可退休金计划 ,:(leWeA9  
approved subordinated loan 核准附属贷款 dO4#BDn"=  
arbitrage 套戥；套汇；套利 LXC`Zq\  
arbitrageur 套戥者；套汇者 j& o+KV  
arbitrary amount 临时款项 ^X;Xti  
arrangement 措施；安排；协定 HCIF9{o1j>  
arrears 欠款 /Z " 4[  
arrears of pay 欠付薪酬 ]XGn2U\  
arrears of revenue 逾期未收税款；逾期未收的帐项 ]GtR8w@w  
articles of association 组织章程；组织细则；组织章程细则 C)
96/k  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 70 UgKE  
ascertainment of profit 确定利润 g**%J Xo  
"Asia Clear" “亚洲结算系统”