[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 tJ(xeb  
allotment notice 股份配售通知；配股通知 R~g|w4a@sC  
allotment of shares 股份分配 H{}&|;0  
allowable 可获宽免；免税的
A?YYR%o%'  
allowable business loss 可扣除的营业亏损 h#0n2o#  
allowable expenses 可扣税的支出 SAm%$vz%M  
allowance 免税额；津贴；备抵；准备金 MzvhE0ab  
allowance for debts 债项的免税额 ?mH=3 :~  
allowance for depreciation by wear and tear 耗损折旧免税额 JH?ohA  
allowance for funeral expenses 殡殓费的免税额 4=,J@N-  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 :2/L1A)O  
allowance for repairs and outgoings 修葺及支出方面的免税额 )LP'
4*  
allowance to debtor 给债务人的津贴 NpVL;6?7T  
alteration of capital 资本更改 88?bUA3]  
alternate trustee 候补受托人 4%0s p  
amalgamation 合并 mE~WE+lw9  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 !U`4  
ambit of charges 征税范围；收费范围 U%vTmdOY  
amended valuation 经修订的估值 S m(*<H  
American Commodities Exchange 美国商品交易所 f`qy~M&  
American Express Bank Limited 美国运通银行 ?b_E\8'q]  
American Stock Exchange 美国证券交易所 n.+*_c8k  
amortization 摊销 {K|?i9K  
amount due from banks 存放银行同业的款项 e:G~P u`  
amount due from banks abroad 存放海外银行同业的款项 t'_EcYNS  
amount due from holding companies 控股公司欠款 BK!Yl\I<  
amount due from local banks 存放本港银行同业的款项 KM&P5}  
amount due to banks 银行同业的存款 W?Z>g"  
amount due to banks abroad 海外银行同业的存款 UBd+,]"f  
amount due to holding companies 控股公司存款 Fyvo ;1a  
amount due to local banks 本港银行同业的存款 e'mF1al  
amount due to outport banks 外埠银行同业的存款 Xqf\}p n  
amount for note issue 发行纸币的款额 S}C[  
amount of bond 担保契据的款额 2IYzc3Z{9  
amount of consideration 代价款额 H;`F}qQ3  
amount of contribution 供款数额 c]pz &  
amount of indebtedness 负债款额 9B~ &d(Bm  
amount of principal of the loan 贷款本金额 m=}h7&5p  
amount of rates chargeable 应征差饷数额 ,i_+Z |Ls  
amount of share capital 股本额 >nkVZ;tL  
amount of sums assured 承保款额 8u*<G bKGI  
amount of variation 变动幅度 YdD; Qx#O  
amount of vote 拨款数额 ?0~g1"Y-*K  
amount payable 应付款额 5AT^puL]]  
amount receivable 应收款额 +?\JQ|  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 aR2N,<Cp5  
analysis 分析 }8#olZ/(q  
ancillary risk 附属风险 RLf-Rdx/  
annual account 周年帐目；周年帐目报表；年度决算；年结 {t;o^pUF  
annual accounting date 年结日期 *<\`"C;  
annual allowance 每年免税额；年积金；年度津贴；年津 c|<F8n  
annual balance 年度余额 NVzo)C8kb  
annual disposable income 每年可动用收入 2P:X_:`~[  
annual estimates 周年预算 5 3pW:`  
annual fee 年费 v7(7WfqP  
annual general meeting 周年大会 Yo%U{/e  
annual growth rate 年增率；每年增长率 QN8+Uj/zx  
annual long-term supplement 长期个案每年补助金 ij]UAJ}t  
annual pensionable emolument 可供计算退休金的年薪 #ed|0  
annual report 年报 hP:>!KJ  
Annual Report on the Consumer Price Index 《消费物价指数年报》 mc]+j,d  
annual return 周年报表；周年申报表；每年报税表格 FH}?QebSR  
Annual Return Rules 《周年报表规则》 fV+a0=Z  
annual review of consumer prices 每年消费物价回顾 YI0l&'7  
annual roll-forward basis 逐年延展方式 }h y4EJ  
annual salary 年薪 IYn`&jS{  
annual statement 年度报表；年度决算表 "e-z2G@z  
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 r2:{r`ocM  
annuitant 年金受益人 i?^ L" ,[  
annuity 年金 o?ug`m"  
annuity contract 年金合约 B2r[oT R  
annuity on human life 人寿年金 L\mF[Kd#+T  
antecedent debt 先前的债项 F
KL4`GEm  
ante-dated cheque 倒填日期支票 U_ VP\ 03  
anticipated expenditure 预期开支 !WXV1S  
anticipated net profit 预期纯利 7fqQ  
anticipated revenue 预期收入 RrxbsG1HP  
anti-inflation measure 反通货膨胀措施 J>R$K  
anti-inflationary stance 反通货膨胀立场 NioqJG?p  
apparent deficit 表面赤字 Kjbk zc1  
apparent financial solvency 表面偿债能力 /BgXY}JC.  
apparent partner 表面合伙人 tHzgZoBz  
application for personal assessment 个人入息课税申请书 ln_&Ux+l  
application of fund 资金应用 W$]qo| 2P  
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 7s^b@&Le  
appointed actuary 委任精算师 38sLyo G=i  
appointed auditor 委任核数师；委任审计师 ;tQc{8O6L  
appointed trustee 委任的受托人 &Sb)a  
appointer 委任人 YXo?(T..  
apportioned pro rata 按比例分摊 cQ1[x>OcU  
apportionment 分配；分摊 QE/kR!r  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 gy?uk~p  
apportionment formula 分摊方程式 =9TwBr.CJ  
apportionment of estate duty 遗产税的分摊 >4@w|7lS  
appraisal 估价；评估 &wDZ@{h  
appreciable growth 可观增长 Uic  
appreciable impact 显着影响 [! U%''  
appreciable increase 可观增长 :PV3J0pB~  
appreciation 增值；升值 xjBY6Ylz  
appreciation against other currencies 相对其他货币升值 h,y_^cf  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 Gt{%O>P8t  
appreciation tax 增值税 ,i6U*  
appropriation 拨款；拨用；拨付 =m<b+@?T  
appropriation account 拨款帐目 'g<"@SS+  
Appropriation Bill 拨款法案 M2V`|19Q  
appropriation-in-aid system 补助拨款办法 (J4( Ge  
approved assets 核准资产 Lp%J:ogV`  
approved basket stock 认可一篮子证券 8nZ_.  
approved budget 核准预算 3` IR ^  
approved charitable donation 认可慈善捐款 mfj%-)l9  
approved charitable institution 认可慈善机构 0]f/5 jvLj  
approved currency 核准货币；认可货币 AxEdQRGk  
approved estimates 核准预算 K!AA4!eUzM  
approved estimates of expenditure 核准开支预算 ) YB'W_  
approved overseas insurer 核准海外保险人 h>>~Bi  
approved overseas trust company 核准海外信托公司 gb!0%*  
approved pooled investment fund 核准汇集投资基金 5OPvy,e6  
approved provident fund scheme 认可公积金计划 }#tbK 2[  
approved provision 核准拨款 \DlMOG  
approved redeemable share 核准可赎回股份 BNk>D|D;  
approved regional stock 认可地区性证券 pzt<[;  
approved retirement scheme 认可退休金计划 $$Tf1hIg  
approved subordinated loan 核准附属贷款 cY+fZ=  
arbitrage 套戥；套汇；套利 AaU!a  
arbitrageur 套戥者；套汇者 J:)ml  
arbitrary amount 临时款项 d_:f-  
arrangement 措施；安排；协定 W $mw9  
arrears 欠款 =,6X_m  
arrears of pay 欠付薪酬 s/t,6-~EH  
arrears of revenue 逾期未收税款；逾期未收的帐项  Hxy=J
 
articles of association 组织章程；组织细则；组织章程细则 'h;q I&  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 +P+h$gQ  
ascertainment of profit 确定利润 %<+Ku11  
"Asia Clear" “亚洲结算系统”