[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 R- ?0k:  
allotment notice 股份配售通知；配股通知 *YEIG#`  
allotment of shares 股份分配 Z"+rg9/p  
allowable 可获宽免；免税的 `OF;>u*:  
allowable business loss 可扣除的营业亏损 {?h6*>-^Z  
allowable expenses 可扣税的支出  onS{  
allowance 免税额；津贴；备抵；准备金 P[J qJi/H  
allowance for debts 债项的免税额 :67d>wb  
allowance for depreciation by wear and tear 耗损折旧免税额 v#AO\zYKd  
allowance for funeral expenses 殡殓费的免税额 #L1yL<'  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 5qODS_Eq  
allowance for repairs and outgoings 修葺及支出方面的免税额 Liz6ob  
allowance to debtor 给债务人的津贴 !&`7  
alteration of capital 资本更改 ogh2kh
t  
alternate trustee 候补受托人 \gPNHL*  
amalgamation 合并 {&Ju
rZ  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ,y{fqa4  
ambit of charges 征税范围；收费范围 @v:ILby4-  
amended valuation 经修订的估值 D4x'  
American Commodities Exchange 美国商品交易所 ` A}{ I}xq  
American Express Bank Limited 美国运通银行 5SP
l#*W  
American Stock Exchange 美国证券交易所 (x*2BEn|  
amortization 摊销 Y;F,GxR}  
amount due from banks 存放银行同业的款项 N[?4yV2s  
amount due from banks abroad 存放海外银行同业的款项 g275{2G9  
amount due from holding companies 控股公司欠款 fPuQ,J2=  
amount due from local banks 存放本港银行同业的款项 -QHzf&D?  
amount due to banks 银行同业的存款 -iZjs  
amount due to banks abroad 海外银行同业的存款 neMe<jr  
amount due to holding companies 控股公司存款 >Gu>T\jpe.  
amount due to local banks 本港银行同业的存款 e715)_HD  
amount due to outport banks 外埠银行同业的存款 a0v1LT6  
amount for note issue 发行纸币的款额 {7MgN'4  
amount of bond 担保契据的款额 (UiH3Q9C]%  
amount of consideration 代价款额 t+Tg@~K2[>  
amount of contribution 供款数额 #$ raUNr  
amount of indebtedness 负债款额 B2+_F"<;  
amount of principal of the loan 贷款本金额 Jut'x A2Dr  
amount of rates chargeable 应征差饷数额 'kONb  
amount of share capital 股本额 I7-PF?  
amount of sums assured 承保款额 jzOMjz~ :)  
amount of variation 变动幅度 ;U:o'9^9T  
amount of vote 拨款数额 M`g Kt(3  
amount payable 应付款额 Jv$2wH  
amount receivable 应收款额 j2&OYg  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所
I>(z)"1  
analysis 分析
sC*E;7gT,  
ancillary risk 附属风险 cH8H)55F  
annual account 周年帐目；周年帐目报表；年度决算；年结 
|Z)/  
annual accounting date 年结日期 X]qp~:4G  
annual allowance 每年免税额；年积金；年度津贴；年津 L bK1CGyA  
annual balance 年度余额 uZ{xt6 f  
annual disposable income 每年可动用收入 |D_n4 #X7u  
annual estimates 周年预算 T)?@E/VaS  
annual fee 年费 oGjYCV
c  
annual general meeting 周年大会 |r*1.V(  
annual growth rate 年增率；每年增长率 PYRwcJ$b\d  
annual long-term supplement 长期个案每年补助金 4xC6#:8  
annual pensionable emolument 可供计算退休金的年薪 g&20F`.N*>  
annual report 年报 E52:c]<'m  
Annual Report on the Consumer Price Index 《消费物价指数年报》 {>qrf:  
annual return 周年报表；周年申报表；每年报税表格 ?Pf ,5=*B  
Annual Return Rules 《周年报表规则》 )pj \b[  
annual review of consumer prices 每年消费物价回顾 m>m`aLrnb  
annual roll-forward basis 逐年延展方式 tbt9V2U:"n  
annual salary 年薪 ^{,}, i  
annual statement 年度报表；年度决算表 Y-9j2.{  
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,q~*d  
annuitant 年金受益人 e}@J?tJK.L  
annuity 年金 @!tmUme1c  
annuity contract 年金合约 x-P_}}K 79  
annuity on human life 人寿年金 uqH! eN5  
antecedent debt 先前的债项 8XX TN@&,  
ante-dated cheque 倒填日期支票 C]@B~X1H^  
anticipated expenditure 预期开支 J-,X0v"  
anticipated net profit 预期纯利 Wa< NId  
anticipated revenue 预期收入 .oOt(K+  
anti-inflation measure 反通货膨胀措施 R(#;yn  
anti-inflationary stance 反通货膨胀立场 /IR5[67  
apparent deficit 表面赤字 8&AorYw[  
apparent financial solvency 表面偿债能力 o`]FH_  
apparent partner 表面合伙人 G5@@m-  
application for personal assessment 个人入息课税申请书  _34YH5  
application of fund 资金应用 #nL0Hx7 ]E  
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 trA `l/  
appointed actuary 委任精算师 Tl{r D(D  
appointed auditor 委任核数师；委任审计师 0{@Ov
c  
appointed trustee 委任的受托人 = ft$j  
appointer 委任人 [
<yUq zm  
apportioned pro rata 按比例分摊 ZI*A0_;L  
apportionment 分配；分摊 DD3yl\#,  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 w'j]Y%  
apportionment formula 分摊方程式 }|,\?7,  
apportionment of estate duty 遗产税的分摊 AZP >\Dq  
appraisal 估价；评估 w6Ny>(T/  
appreciable growth 可观增长 k0=y_7 =(5  
appreciable impact 显着影响 "s^@PzQpN  
appreciable increase 可观增长 */qc%!YV9  
appreciation 增值；升值 y(g Otg  
appreciation against other currencies 相对其他货币升值 Y'":O W#oN  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 `t"Kq+  
appreciation tax 增值税 %&S]cEw  
appropriation 拨款；拨用；拨付 l"g%vS,;`  
appropriation account 拨款帐目
$G.|5sEk  
Appropriation Bill 拨款法案 5q*~h4=r7  
appropriation-in-aid system 补助拨款办法 I!@`_Q9N  
approved assets 核准资产 DEuW'.o>  
approved basket stock 认可一篮子证券 1e%Xyqb  
approved budget 核准预算 u
ZI:Kt#  
approved charitable donation 认可慈善捐款 Y&%0 eI!  
approved charitable institution 认可慈善机构 6<O]_HZ&  
approved currency 核准货币；认可货币 
O  
approved estimates 核准预算 =,9'O/br  
approved estimates of expenditure 核准开支预算 TR7TF]itb  
approved overseas insurer 核准海外保险人 VUhu"h@w%  
approved overseas trust company 核准海外信托公司 l^Z~^.{y  
approved pooled investment fund 核准汇集投资基金 zh#uwT1u  
approved provident fund scheme 认可公积金计划 fR{7780WZ  
approved provision 核准拨款 >@W#@W*I@  
approved redeemable share 核准可赎回股份 3"R ZiOyv  
approved regional stock 认可地区性证券 ,]'!2?  
approved retirement scheme 认可退休金计划 SJ e;T  
approved subordinated loan 核准附属贷款 KO7cZME  
arbitrage 套戥；套汇；套利 [Y+
bW#'  
arbitrageur 套戥者；套汇者 `UPmr50Wq  
arbitrary amount 临时款项 HX^ P9jXT  
arrangement 措施；安排；协定 YzVLa,[  
arrears 欠款 )HcC\[  
arrears of pay 欠付薪酬 M1\/ueOe  
arrears of revenue 逾期未收税款；逾期未收的帐项 ->UrWW^  
articles of association 组织章程；组织细则；组织章程细则 Gd 9B  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 ^\;5O(9  
ascertainment of profit 确定利润 nIT=/{oyi  
"Asia Clear" “亚洲结算系统”