[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 #kv9$  
allotment notice 股份配售通知；配股通知 ]`$6=)_X  
allotment of shares 股份分配 ^*}D*=>\  
allowable 可获宽免；免税的 nnyT,e%  
allowable business loss 可扣除的营业亏损 ~^2w)-N  
allowable expenses 可扣税的支出 ;\7`G!q  
allowance 免税额；津贴；备抵；准备金 JTKS5r7?  
allowance for debts 债项的免税额 +j9+~  
allowance for depreciation by wear and tear 耗损折旧免税额 KR( apO  
allowance for funeral expenses 殡殓费的免税额 @} r*KF-  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 sWlxt qg  
allowance for repairs and outgoings 修葺及支出方面的免税额 H1k)ya x4_  
allowance to debtor 给债务人的津贴 ww{k_'RRJ  
alteration of capital 资本更改 xw8k<`  
alternate trustee 候补受托人 hoFgs9  
amalgamation 合并 dHY@V>D'-  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 6>WkisxG  
ambit of charges 征税范围；收费范围 SSI> +A  
amended valuation 经修订的估值 T
B>_#+:  
American Commodities Exchange 美国商品交易所 SD^::bH  
American Express Bank Limited 美国运通银行 @ym:@<D  
American Stock Exchange 美国证券交易所  vc: kY  
amortization 摊销 T v|'6P  
amount due from banks 存放银行同业的款项 QT%`=b  
amount due from banks abroad 存放海外银行同业的款项 TgcCR:eL=  
amount due from holding companies 控股公司欠款 fz|*Plv  
amount due from local banks 存放本港银行同业的款项 &u:U"j  
amount due to banks 银行同业的存款 &MX&5@ Vu  
amount due to banks abroad 海外银行同业的存款 oO tjG3B({  
amount due to holding companies 控股公司存款 /(~ HHNnh  
amount due to local banks 本港银行同业的存款 2?ue.1C  
amount due to outport banks 外埠银行同业的存款 NuO@Nr  
amount for note issue 发行纸币的款额 xQZOGq   
amount of bond 担保契据的款额 (Iv@SiZf(  
amount of consideration 代价款额 NN7KwVg
 
amount of contribution 供款数额 Aa9l-:R  
amount of indebtedness 负债款额 l iY/BkpH  
amount of principal of the loan 贷款本金额 \*MZ1Q*x  
amount of rates chargeable 应征差饷数额 aUMiRm-  
amount of share capital 股本额 :7(fBf5  
amount of sums assured 承保款额 @>z.chM;  
amount of variation 变动幅度 Jj]<
SWh  
amount of vote 拨款数额 4M"'B A<  
amount payable 应付款额 5
i6Ji(  
amount receivable 应收款额 3mo<O}}  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 w_U#z(W
3l  
analysis 分析 (1=@.srAzK  
ancillary risk 附属风险 !"hlG^*9  
annual account 周年帐目；周年帐目报表；年度决算；年结 eV_",W  
annual accounting date 年结日期 -d?<t}a  
annual allowance 每年免税额；年积金；年度津贴；年津 @u+LF]MY  
annual balance 年度余额 P=}l.R*1G  
annual disposable income 每年可动用收入 ]fY:+Ru  
annual estimates 周年预算 HxR5&o  
annual fee 年费 7 :\J2$P  
annual general meeting 周年大会 .\`MoH  
annual growth rate 年增率；每年增长率 =&g:dX|q8  
annual long-term supplement 长期个案每年补助金 sB0]lj-[Un  
annual pensionable emolument 可供计算退休金的年薪 |+h x2?Nv  
annual report 年报 VnN(lJ  
Annual Report on the Consumer Price Index 《消费物价指数年报》 Mprn7=I{Tg  
annual return 周年报表；周年申报表；每年报税表格 vo#$xwm1  
Annual Return Rules 《周年报表规则》 GB+$ed5@<  
annual review of consumer prices 每年消费物价回顾 V~Guw[RA  
annual roll-forward basis 逐年延展方式 =glG |  
annual salary 年薪 [ !~8TF  
annual statement 年度报表；年度决算表 1^AQLOiRE1  
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 m!INbIh  
annuitant 年金受益人 aAcQmq TT  
annuity 年金 UaG&HGg]!  
annuity contract 年金合约 |s#,^SJ0  
annuity on human life 人寿年金 yTc&C)Jba  
antecedent debt 先前的债项 5bZ0}^FYF  
ante-dated cheque 倒填日期支票 7yG%E  
anticipated expenditure 预期开支 E\2 f"s  
anticipated net profit 预期纯利 k'v+/6 Y  
anticipated revenue 预期收入 An]Vx<PD  
anti-inflation measure 反通货膨胀措施 :EPe,v RT  
anti-inflationary stance 反通货膨胀立场 G=e'H-  
apparent deficit 表面赤字 nF-l4=  
apparent financial solvency 表面偿债能力 P/S,dhs(  
apparent partner 表面合伙人 :S`12*_g"  
application for personal assessment 个人入息课税申请书 #- L<  
application of fund 资金应用 ;Zf7|i`R3  
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 *"jlsI  
appointed actuary 委任精算师 (wH+0  
appointed auditor 委任核数师；委任审计师 U*EBH  
appointed trustee 委任的受托人 .Z`xNp  
appointer 委任人 2*W|s7cc  
apportioned pro rata 按比例分摊 ]'<}kJtN.  
apportionment 分配；分摊 t%y i3  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 }V/iU_)  
apportionment formula 分摊方程式 n1x3q/~  
apportionment of estate duty 遗产税的分摊 i1{)\/f3  
appraisal 估价；评估 [+@T"2h2b  
appreciable growth 可观增长 C,O9?t  
appreciable impact 显着影响 '0Q/oU  
appreciable increase 可观增长 ,-n_(U  
appreciation 增值；升值 E.B6u, Te  
appreciation against other currencies 相对其他货币升值 ?J|
 
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 >y!R}`&0^t  
appreciation tax 增值税 B%x?VOdBE  
appropriation 拨款；拨用；拨付 8XCT[X  
appropriation account 拨款帐目 6!6R3Za$  
Appropriation Bill 拨款法案 5rtE/{A  
appropriation-in-aid system 补助拨款办法 \^cXmyQ<%  
approved assets 核准资产 #T>pu/EQX_  
approved basket stock 认可一篮子证券 juWbd|ad"  
approved budget 核准预算 xNJ*TA[+  
approved charitable donation 认可慈善捐款 )*}?EI4.  
approved charitable institution 认可慈善机构 e ?Jgk$"  
approved currency 核准货币；认可货币 DEPsud;  
approved estimates 核准预算 {p$X*2ReB  
approved estimates of expenditure 核准开支预算 zo ]-,u  
approved overseas insurer 核准海外保险人 F${}n1D  
approved overseas trust company 核准海外信托公司 ubKp P %Z  
approved pooled investment fund 核准汇集投资基金 !h^_2IX  
approved provident fund scheme 认可公积金计划 aM K\&yZD  
approved provision 核准拨款 L8pKVr  
approved redeemable share 核准可赎回股份 +wEsfYW  
approved regional stock 认可地区性证券 &j"_hFhv  
approved retirement scheme 认可退休金计划 M"Y,kA|+  
approved subordinated loan 核准附属贷款 h5n@SE>G  
arbitrage 套戥；套汇；套利 $F/xv&t  
arbitrageur 套戥者；套汇者 X4k|k>  
arbitrary amount 临时款项 R<r,&X?m  
arrangement 措施；安排；协定 QqC-ztz  
arrears 欠款 !@h)3f]`1G  
arrears of pay 欠付薪酬 n482?Wp  
arrears of revenue 逾期未收税款；逾期未收的帐项 =+VDb5= TV  
articles of association 组织章程；组织细则；组织章程细则 FZ FPzH  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 Q0XSQOl  
ascertainment of profit 确定利润 t#!AfTY$w  
"Asia Clear" “亚洲结算系统”