[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 l0gH(28K  
allotment notice 股份配售通知；配股通知 V8-4>H}Cb/  
allotment of shares 股份分配 jFgZ}Xp  
allowable 可获宽免；免税的 qsI{ b<n  
allowable business loss 可扣除的营业亏损 FpP\-+Sl  
allowable expenses 可扣税的支出 V^j3y`K  
allowance 免税额；津贴；备抵；准备金 ceqFQ  
allowance for debts 债项的免税额 ]MC/t5vCu  
allowance for depreciation by wear and tear 耗损折旧免税额 {]+ jL1  
allowance for funeral expenses 殡殓费的免税额 ; ])I>BT[  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 .?A'6  
allowance for repairs and outgoings 修葺及支出方面的免税额 8r5xs-  
allowance to debtor 给债务人的津贴 `2pO5B50  
alteration of capital 资本更改 A$/KP\0Y2  
alternate trustee 候补受托人 [fd~nD#.  
amalgamation 合并 wUbmzP.  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 72`/d`  
ambit of charges 征税范围；收费范围 fW(;
  
amended valuation 经修订的估值 <inl{CX/  
American Commodities Exchange 美国商品交易所 LOe4c0C6Ca  
American Express Bank Limited 美国运通银行 )m|C8[u  
American Stock Exchange 美国证券交易所 ZmNZS0j  
amortization 摊销 Q{ O
/xLf  
amount due from banks 存放银行同业的款项 &q.)2o#Q.  
amount due from banks abroad 存放海外银行同业的款项 mG X\wta  
amount due from holding companies 控股公司欠款 _\p`4
-.V  
amount due from local banks 存放本港银行同业的款项 @v"T~6M  
amount due to banks 银行同业的存款 L+_8QK<  
amount due to banks abroad 海外银行同业的存款 r~I.F!{  
amount due to holding companies 控股公司存款 c qv.dC  
amount due to local banks 本港银行同业的存款 cS4xe(n8  
amount due to outport banks 外埠银行同业的存款 [qSQ#Qzi2i  
amount for note issue 发行纸币的款额 ,bxz]S1W  
amount of bond 担保契据的款额 =1O?jrl~q  
amount of consideration 代价款额 [S%J*sz~  
amount of contribution 供款数额 m^z,,t9  
amount of indebtedness 负债款额 e "_&z# 2_  
amount of principal of the loan 贷款本金额 ;D:=XA%  
amount of rates chargeable 应征差饷数额 *<w3" iq  
amount of share capital 股本额 .Xi2G@D  
amount of sums assured 承保款额 yz2(_@R  
amount of variation 变动幅度 -P2 @mx%  
amount of vote 拨款数额 @sN^BX`z  
amount payable 应付款额 #&k8TY  
amount receivable 应收款额
^Wf S\M`  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 se!g4XEWD  
analysis 分析 [;<<4k(nL  
ancillary risk 附属风险 av$  
annual account 周年帐目；周年帐目报表；年度决算；年结 %
z=`JhE"Q  
annual accounting date 年结日期 iL+y(]  
annual allowance 每年免税额；年积金；年度津贴；年津 @?m+Z"o|z  
annual balance 年度余额 av)?>J~;  
annual disposable income 每年可动用收入 Il|GCj*N  
annual estimates 周年预算 Q Qi@>v|d  
annual fee 年费 k/U>N|5  
annual general meeting 周年大会 :|=- (z  
annual growth rate 年增率；每年增长率 t~q?lT  
annual long-term supplement 长期个案每年补助金 QJQJR/g  
annual pensionable emolument 可供计算退休金的年薪 ci;&CHa  
annual report 年报 ,eDu$8J9  
Annual Report on the Consumer Price Index 《消费物价指数年报》 ad9EG#mD#  
annual return 周年报表；周年申报表；每年报税表格 D6Dn&/>Zp  
Annual Return Rules 《周年报表规则》 1PmX."a  
annual review of consumer prices 每年消费物价回顾 nYhp `!W4;  
annual roll-forward basis 逐年延展方式 R<>tDwsZGa  
annual salary 年薪 SGQDro=l  
annual statement 年度报表；年度决算表 wBLsz/  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 Y!F!@`%G  
annuitant 年金受益人 (,shiK[5f  
annuity 年金 _OLI%o  
annuity contract 年金合约 v3~FR,Kl  
annuity on human life 人寿年金 { b[
tA, >  
antecedent debt 先前的债项 sSNCosb  
ante-dated cheque 倒填日期支票 (N7O+3+G  
anticipated expenditure 预期开支 5 1"8Py  
anticipated net profit 预期纯利 =Aj"j-r&{  
anticipated revenue 预期收入 ]uAS+shQ&  
anti-inflation measure 反通货膨胀措施 <;aJ#qT  
anti-inflationary stance 反通货膨胀立场 }Iip+URG  
apparent deficit 表面赤字 UPR/XQ  
apparent financial solvency 表面偿债能力 f'i6QMk\&  
apparent partner 表面合伙人 ]b> pI;  
application for personal assessment 个人入息课税申请书 *N`;I@Q"[  
application of fund 资金应用 ;KL9oV!<f  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 zx 7#)*  
appointed actuary 委任精算师 xuF5/(__  
appointed auditor 委任核数师；委任审计师 Et.j1M|g  
appointed trustee 委任的受托人 !8o\.uyi  
appointer 委任人 l!/!?^8|f  
apportioned pro rata 按比例分摊 JS PW>W"  
apportionment 分配；分摊 0lBat_<8  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 )Y~xIj>  
apportionment formula 分摊方程式 g9`[Y~  
apportionment of estate duty 遗产税的分摊 "U*5Z:8?9  
appraisal 估价；评估 i0iez9B  
appreciable growth 可观增长 I.-v?1>,  
appreciable impact 显着影响 m!0N"AjA  
appreciable increase 可观增长 CB6o$U  
appreciation 增值；升值 fQP,=  
appreciation against other currencies 相对其他货币升值 &lq^dFP&Su  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 UDMyyVd  
appreciation tax 增值税 SYeE) mI  
appropriation 拨款；拨用；拨付 o_ (0  
appropriation account 拨款帐目 %2}C'MqS  
Appropriation Bill 拨款法案 `/0u{[  
appropriation-in-aid system 补助拨款办法 -w\M-wc/$  
approved assets 核准资产 =tnTdp0F  
approved basket stock 认可一篮子证券 l^
Rm0t_  
approved budget 核准预算 UP]1(S?  
approved charitable donation 认可慈善捐款 GY9y9HNZ  
approved charitable institution 认可慈善机构 ;$z7[+ M  
approved currency 核准货币；认可货币 8?kP*tmcZ  
approved estimates 核准预算 ydB$4ZB3[  
approved estimates of expenditure 核准开支预算 N2[jO+6  
approved overseas insurer 核准海外保险人 TOrMXcn!/  
approved overseas trust company 核准海外信托公司 _F^$aZt?e  
approved pooled investment fund 核准汇集投资基金   Y<aO  
approved provident fund scheme 认可公积金计划 qF'~F`6  
approved provision 核准拨款 O2% `2h  
approved redeemable share 核准可赎回股份 Ch7Egzl7?  
approved regional stock 认可地区性证券
(_U^  
approved retirement scheme 认可退休金计划 ,z G(u 1  
approved subordinated loan 核准附属贷款 jWSb5#Pw  
arbitrage 套戥；套汇；套利 +YuzpuxjJ  
arbitrageur 套戥者；套汇者 r^Y~mq  
arbitrary amount 临时款项 Xo8DEr  
arrangement 措施；安排；协定 q1w|'V  
arrears 欠款 <ZVZ$ZW~D  
arrears of pay 欠付薪酬 9qre|AA  
arrears of revenue 逾期未收税款；逾期未收的帐项 |AC6sfA+  
articles of association 组织章程；组织细则；组织章程细则 St2Q7K5s{  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 ;:T9 IL  
ascertainment of profit 确定利润 uOre,AQR  
"Asia Clear" “亚洲结算系统”