[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*& 4d  
allotment notice 股份配售通知；配股通知 |Wzdu2T  
allotment of shares 股份分配 tNbZ{=I>  
allowable 可获宽免；免税的 n#lZRwhq  
allowable business loss 可扣除的营业亏损 szW85{<+  
allowable expenses 可扣税的支出 L! DK2,  
allowance 免税额；津贴；备抵；准备金 5$.e5y<&(  
allowance for debts 债项的免税额 -kI;yL  
allowance for depreciation by wear and tear 耗损折旧免税额 A9L {c!|-  
allowance for funeral expenses 殡殓费的免税额 y o |"-  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 oUG!=.1}K5  
allowance for repairs and outgoings 修葺及支出方面的免税额 jX8,y  
allowance to debtor 给债务人的津贴 @XRN#_{  
alteration of capital 资本更改 B6gn(w3  
alternate trustee 候补受托人 smTPca)7s  
amalgamation 合并 /a:sWmxMT  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 a-<&(jV  
ambit of charges 征税范围；收费范围 m0zbG1OE  
amended valuation 经修订的估值 pNIu;1M5a  
American Commodities Exchange 美国商品交易所 896oz>  
American Express Bank Limited 美国运通银行 "ABg,
^jf  
American Stock Exchange 美国证券交易所 />q?H)6  
amortization 摊销 zv}3Sl@  
amount due from banks 存放银行同业的款项 F.[E;gOTo  
amount due from banks abroad 存放海外银行同业的款项 yE4X6  
amount due from holding companies 控股公司欠款 "{F  e  
amount due from local banks 存放本港银行同业的款项 "fTW2D74  
amount due to banks 银行同业的存款 JNZ
O7s  
amount due to banks abroad 海外银行同业的存款 LWp#i8,  
amount due to holding companies 控股公司存款 qe{:9  
amount due to local banks 本港银行同业的存款 PA_54a9/<  
amount due to outport banks 外埠银行同业的存款 0M_~@E*&  
amount for note issue 发行纸币的款额 ;H;c Sn5uL  
amount of bond 担保契据的款额 e0; KmQjG  
amount of consideration 代价款额 ;('(Yn7~  
amount of contribution 供款数额 _2N7E#m"S  
amount of indebtedness 负债款额 gJUawK  
amount of principal of the loan 贷款本金额 +P5\N,,7R  
amount of rates chargeable 应征差饷数额 ^< o"3?  
amount of share capital 股本额 Nxd<#p  
amount of sums assured 承保款额 ?@uyqi~:U  
amount of variation 变动幅度 U&}v1wdZ3  
amount of vote 拨款数额 #Z)8
,N  
amount payable 应付款额 ljw(
cUM  
amount receivable 应收款额 ;VI/iwg  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 S7Tc9"oqV  
analysis 分析 @G&2Tbj[`  
ancillary risk 附属风险 S(\<@S&  
annual account 周年帐目；周年帐目报表；年度决算；年结 uKL4cr@  
annual accounting date 年结日期 nS5g!GYY,k  
annual allowance 每年免税额；年积金；年度津贴；年津 #o/  
annual balance 年度余额 V^[B=|56  
annual disposable income 每年可动用收入 -m"9v%>
Y  
annual estimates 周年预算 K#>@T<  
annual fee 年费 Q6lC:cB<  
annual general meeting 周年大会 P/e6b .M  
annual growth rate 年增率；每年增长率 k=D}i\F8  
annual long-term supplement 长期个案每年补助金 F T$Z8  
annual pensionable emolument 可供计算退休金的年薪  a\@k5?  
annual report 年报 5_\+8A*  
Annual Report on the Consumer Price Index 《消费物价指数年报》 fDU_eyt/Z'  
annual return 周年报表；周年申报表；每年报税表格 p}:"@6
  
Annual Return Rules 《周年报表规则》 io1hUZ  
annual review of consumer prices 每年消费物价回顾 ,u&K(Z%  
annual roll-forward basis 逐年延展方式 Q`{2yU:r  
annual salary 年薪 s`63 y&Z[  
annual statement 年度报表；年度决算表 &4R-5i2a  
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 ]?3-;D.eG  
annuitant 年金受益人 r-aCa/4y!  
annuity 年金 )@,zG(t5;  
annuity contract 年金合约 V[RsSZx =  
annuity on human life 人寿年金 7
q ;wj~  
antecedent debt 先前的债项 '] $mt  
ante-dated cheque 倒填日期支票 I #8TY/XP  
anticipated expenditure 预期开支 6Ex16  
anticipated net profit 预期纯利 76BA1x+G  
anticipated revenue 预期收入 Mr6q7  
anti-inflation measure 反通货膨胀措施 %~$coZY^  
anti-inflationary stance 反通货膨胀立场 ;T,`m^@zf  
apparent deficit 表面赤字 N}rc3d#  
apparent financial solvency 表面偿债能力 1[k.apn  
apparent partner 表面合伙人 qvN`46c  
application for personal assessment 个人入息课税申请书 lKyeG(  
application of fund 资金应用 PC55A1(T  
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 ["7]EW\!:  
appointed actuary 委任精算师 Y4j%K~lsY  
appointed auditor 委任核数师；委任审计师 IQNvhl.{  
appointed trustee 委任的受托人 *ud/'HR8]  
appointer 委任人 ! a!^'2  
apportioned pro rata 按比例分摊 f~-qjEWm  
apportionment 分配；分摊 g3Z"ri~!G  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 ,E3Ze*(U  
apportionment formula 分摊方程式 ^9`S`Bhp  
apportionment of estate duty 遗产税的分摊 YU6D;  
appraisal 估价；评估 CjT]!D)s  
appreciable growth 可观增长 U0fr\kM  
appreciable impact 显着影响 1}XESAX;0  
appreciable increase 可观增长 r t\eze_5A  
appreciation 增值；升值 |:b!e  
appreciation against other currencies 相对其他货币升值 e4<[|B!O  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 &++t p5  
appreciation tax 增值税 eH' J  
appropriation 拨款；拨用；拨付 D wtvtglqV  
appropriation account 拨款帐目 $dkkgsw7
 
Appropriation Bill 拨款法案 <S@XK%  
appropriation-in-aid system 补助拨款办法 Z.E@aml\  
approved assets 核准资产 !'f.g|a  
approved basket stock 认可一篮子证券 MNWuw;:v  
approved budget 核准预算 hreG5g9{  
approved charitable donation 认可慈善捐款 |:)ARH6l#  
approved charitable institution 认可慈善机构 k+;XQEH  
approved currency 核准货币；认可货币 V \Sl->:  
approved estimates 核准预算 S*w;$`Y  
approved estimates of expenditure 核准开支预算 d*tn&d~k,  
approved overseas insurer 核准海外保险人 gv}J"anD  
approved overseas trust company 核准海外信托公司 M%"{OHj!o  
approved pooled investment fund 核准汇集投资基金 a=&{B'^G  
approved provident fund scheme 认可公积金计划 W0;
MGBfb  
approved provision 核准拨款 &{zRuF  
approved redeemable share 核准可赎回股份 1Q6~O2a  
approved regional stock 认可地区性证券 7?W
1i{(  
approved retirement scheme 认可退休金计划 0jmPj
 
approved subordinated loan 核准附属贷款 0*F<tg,+]  
arbitrage 套戥；套汇；套利 {}DoRpq=  
arbitrageur 套戥者；套汇者 =PAsyj  
arbitrary amount 临时款项 Qoom[@$  
arrangement 措施；安排；协定 >))K%\p   
arrears 欠款 JSu+/rI1  
arrears of pay 欠付薪酬 9D,/SZ-v  
arrears of revenue 逾期未收税款；逾期未收的帐项
{No Y`j5S  
articles of association 组织章程；组织细则；组织章程细则 G^&P'*   
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 r"bV{v  
ascertainment of profit 确定利润 WNcJ710k27  
"Asia Clear" “亚洲结算系统”