[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 f['lY1#V1  
allotment notice 股份配售通知；配股通知  XA;PWl5!  
allotment of shares 股份分配 uchQv]VB  
allowable 可获宽免；免税的 (n?f016*%d  
allowable business loss 可扣除的营业亏损 8W P"~Js!  
allowable expenses 可扣税的支出 JJWPte/  
allowance 免税额；津贴；备抵；准备金 6IT6EkiT  
allowance for debts 债项的免税额 @^YXE ,  
allowance for depreciation by wear and tear 耗损折旧免税额 H.{F w j4  
allowance for funeral expenses 殡殓费的免税额 M*3G  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 x  z F  
allowance for repairs and outgoings 修葺及支出方面的免税额 e#h&Xa  
allowance to debtor 给债务人的津贴 ,~Xe#eM  
alteration of capital 资本更改 F#<:ZByjJ@  
alternate trustee 候补受托人 YB7A5  
amalgamation 合并 i>h3UIx\  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 UF5_be,D  
ambit of charges 征税范围；收费范围 +, )k@OI  
amended valuation 经修订的估值 `^8mGR>OpI  
American Commodities Exchange 美国商品交易所 t/O^7)%  
American Express Bank Limited 美国运通银行 L,#YP#O,j  
American Stock Exchange 美国证券交易所 lN5PKsGl  
amortization 摊销 }DjVZ48  
amount due from banks 存放银行同业的款项 M=;csazN  
amount due from banks abroad 存放海外银行同业的款项 v*GS
>S  
amount due from holding companies 控股公司欠款 _/>I-\xWA  
amount due from local banks 存放本港银行同业的款项 
1/:vFX  
amount due to banks 银行同业的存款 _(' @'r  
amount due to banks abroad 海外银行同业的存款 i{$P.i/&  
amount due to holding companies 控股公司存款 qG 20  
amount due to local banks 本港银行同业的存款 YzZj=]\`b  
amount due to outport banks 外埠银行同业的存款 V(ww F  
amount for note issue 发行纸币的款额  0.R3(O  
amount of bond 担保契据的款额 )#
\3c,<Y  
amount of consideration 代价款额 cW0\f5[/  
amount of contribution 供款数额 Lc}hjK  
amount of indebtedness 负债款额 Hn)? xw]x  
amount of principal of the loan 贷款本金额 db1ZNw  
amount of rates chargeable 应征差饷数额 (&Q!5{$W  
amount of share capital 股本额 x<!]#**;  
amount of sums assured 承保款额 vD9.X}l]  
amount of variation 变动幅度 Wll0mtv  
amount of vote 拨款数额 ]JGq{I>%+6  
amount payable 应付款额 MH'%E^n `  
amount receivable 应收款额 (oy@j{G)c6  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 %4x0^<k~  
analysis 分析 >T[Y>]  
ancillary risk 附属风险 b&h'>(  
annual account 周年帐目；周年帐目报表；年度决算；年结 B!quj!A  
annual accounting date 年结日期 ;rL1[qwk  
annual allowance 每年免税额；年积金；年度津贴；年津 X!z-J>  
annual balance 年度余额 wVf 7<@/y  
annual disposable income 每年可动用收入 ZyNgG9JL]  
annual estimates 周年预算 H'!OEZ  
annual fee 年费 v ))`U,Gm  
annual general meeting 周年大会 P6>C+T1  
annual growth rate 年增率；每年增长率 ke W7p N?  
annual long-term supplement 长期个案每年补助金 ( EJ1g^|"  
annual pensionable emolument 可供计算退休金的年薪 5D7 L)>  
annual report 年报 3A"TpR4f`  
Annual Report on the Consumer Price Index 《消费物价指数年报》 ol_\ "  
annual return 周年报表；周年申报表；每年报税表格 sxF2ku4A  
Annual Return Rules 《周年报表规则》 xE--)=<$  
annual review of consumer prices 每年消费物价回顾 AtHkz|sl  
annual roll-forward basis 逐年延展方式 ip'{@1L  
annual salary 年薪 'Bt!X^  
annual statement 年度报表；年度决算表 b}Im>n!  
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 ShV_8F z  
annuitant 年金受益人 *!`&+w  
annuity 年金 bg0ix"  
annuity contract 年金合约 V[WZ#u-p  
annuity on human life 人寿年金 rf+}J_  
antecedent debt 先前的债项 'M?ptu?f  
ante-dated cheque 倒填日期支票 Gb[J3:.  
anticipated expenditure 预期开支 FYC]^D  
anticipated net profit 预期纯利 =<9Mv+Ry8  
anticipated revenue 预期收入  n9&fH  
anti-inflation measure 反通货膨胀措施 It/'R-H  
anti-inflationary stance 反通货膨胀立场 yCkc3s|DA;  
apparent deficit 表面赤字 dly -mPmP  
apparent financial solvency 表面偿债能力 k??CXW  
apparent partner 表面合伙人 pQ7elv]  
application for personal assessment 个人入息课税申请书 qu$FpOJ  
application of fund 资金应用 N&k\X]U  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 SufM~9Ll  
appointed actuary 委任精算师 6A>bm{`c:  
appointed auditor 委任核数师；委任审计师 M"K$.m@t  
appointed trustee 委任的受托人 Sn mv  
appointer 委任人 # 7dvT=  
apportioned pro rata 按比例分摊 #H~$^L   
apportionment 分配；分摊 NzhWGr_x'  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 5'{QMnfB  
apportionment formula 分摊方程式 6f#Mi+"  
apportionment of estate duty 遗产税的分摊 oIj/V|ByK  
appraisal 估价；评估 tNZZCdB  
appreciable growth 可观增长 c(8>oeKyD  
appreciable impact 显着影响 X[w]aJnAr  
appreciable increase 可观增长 DTi^* Wj  
appreciation 增值；升值 l>i:M#z&  
appreciation against other currencies 相对其他货币升值 A`(C
uw-o  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ;cL+=!  
appreciation tax 增值税 l&W:t9o  
appropriation 拨款；拨用；拨付 ^a3 (QKS  
appropriation account 拨款帐目 {uZ|Oog(p  
Appropriation Bill 拨款法案 gV:0&g\v  
appropriation-in-aid system 补助拨款办法 c-.F{~  
approved assets 核准资产 OO
nj(%g  
approved basket stock 认可一篮子证券 Mt{cX,DS  
approved budget 核准预算 (<OmYnm  
approved charitable donation 认可慈善捐款 WyQ8}]1b  
approved charitable institution 认可慈善机构 ~pI`_3  
approved currency 核准货币；认可货币 5mudww`  
approved estimates 核准预算 _m a;b<I/<  
approved estimates of expenditure 核准开支预算 2.{<C.BK{  
approved overseas insurer 核准海外保险人 }7fzEo`g  
approved overseas trust company 核准海外信托公司 "J}B lB  
approved pooled investment fund 核准汇集投资基金 rfgsas{F  
approved provident fund scheme 认可公积金计划 8"ZcKxDk  
approved provision 核准拨款 ~_ovQ4@  
approved redeemable share 核准可赎回股份 kwS[,Qy\  
approved regional stock 认可地区性证券 $'#}f?  
approved retirement scheme 认可退休金计划 %%wngiz\  
approved subordinated loan 核准附属贷款 0&&P+adk  
arbitrage 套戥；套汇；套利 =q"0GUei3  
arbitrageur 套戥者；套汇者 T I ZkN6  
arbitrary amount 临时款项 _ qQ  
arrangement 措施；安排；协定 8)
`  
arrears 欠款 0}kvuuR  
arrears of pay 欠付薪酬 chuJj IY  
arrears of revenue 逾期未收税款；逾期未收的帐项 Tn3C0  
articles of association 组织章程；组织细则；组织章程细则 5(Q-||J  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 [P)](8nR[  
ascertainment of profit 确定利润 R iLq
MSq  
"Asia Clear" “亚洲结算系统”