[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 3(}HD*{E[@  
allotment notice 股份配售通知；配股通知 ^0A'XCULG  
allotment of shares 股份分配 vXRfsv y  
allowable 可获宽免；免税的 do7 [Nj  
allowable business loss 可扣除的营业亏损 :kflq  
allowable expenses 可扣税的支出 {Qg"1+hhM  
allowance 免税额；津贴；备抵；准备金 "M6:)h9jV  
allowance for debts 债项的免税额 C-m OtI  
allowance for depreciation by wear and tear 耗损折旧免税额  ]6W#P7  
allowance for funeral expenses 殡殓费的免税额 $ ;~G  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 r^VH [c@c  
allowance for repairs and outgoings 修葺及支出方面的免税额 XNf%
vC>  
allowance to debtor 给债务人的津贴 4=>/x90y  
alteration of capital 资本更改 =MRg  
alternate trustee 候补受托人 C8DZ:3E$c  
amalgamation 合并 \O^b|0zc  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 [^P25K  
ambit of charges 征税范围；收费范围 Fla,#uB  
amended valuation 经修订的估值 mz3!HksZ"  
American Commodities Exchange 美国商品交易所 uRh`qnL  
American Express Bank Limited 美国运通银行 /Rb`^n#  
American Stock Exchange 美国证券交易所 =Qp~@k=2  
amortization 摊销 iO,0Sb <y  
amount due from banks 存放银行同业的款项 =sPY+~<o  
amount due from banks abroad 存放海外银行同业的款项 /^ hB6_'D  
amount due from holding companies 控股公司欠款 aYkm]w;C  
amount due from local banks 存放本港银行同业的款项 wH
3FCfvm  
amount due to banks 银行同业的存款 BPIp3i  
amount due to banks abroad 海外银行同业的存款 ,/C<GFae  
amount due to holding companies 控股公司存款 Gnr]qxL  
amount due to local banks 本港银行同业的存款 P'KaWu9z  
amount due to outport banks 外埠银行同业的存款 ="P3TP  
amount for note issue 发行纸币的款额 (`k0tC2  
amount of bond 担保契据的款额 ~}z{RE($v  
amount of consideration 代价款额 Gc<Jx|Q7  
amount of contribution 供款数额 # | `W ]  
amount of indebtedness 负债款额 ~*ZB2  
amount of principal of the loan 贷款本金额 [kMXr'TyPX  
amount of rates chargeable 应征差饷数额 >w9fFm!Q  
amount of share capital 股本额 WhMr'l/e  
amount of sums assured 承保款额 S92'\2  
amount of variation 变动幅度 Ts:3_4-k  
amount of vote 拨款数额 g(7htWr4  
amount payable 应付款额 &^8
>Kd8  
amount receivable 应收款额 sf2_x>U1  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 'sn%+oN  
analysis 分析 vS6}R 5  
ancillary risk 附属风险 G9<pYt{:  
annual account 周年帐目；周年帐目报表；年度决算；年结 jX$TiG  
annual accounting date 年结日期 S&Q1Ky^  
annual allowance 每年免税额；年积金；年度津贴；年津 OziG|o
@I  
annual balance 年度余额 5][Rvu0  
annual disposable income 每年可动用收入 ^VR1whCrx  
annual estimates 周年预算 A=o p R  
annual fee 年费 1
uG?R  
annual general meeting 周年大会 i%GjtYjS  
annual growth rate 年增率；每年增长率 2fT't"gw  
annual long-term supplement 长期个案每年补助金 c (O+s/  
annual pensionable emolument 可供计算退休金的年薪 R4"["T+L`  
annual report 年报 Wct +T,8  
Annual Report on the Consumer Price Index 《消费物价指数年报》 Ua#*k TF  
annual return 周年报表；周年申报表；每年报税表格 4tz8^z[Kw  
Annual Return Rules 《周年报表规则》 GrGgR7eC#P  
annual review of consumer prices 每年消费物价回顾 JUok@6  
annual roll-forward basis 逐年延展方式 6d&BN7B  
annual salary 年薪 N{IY\/;\  
annual statement 年度报表；年度决算表 2T<QG>;)j  
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 !bFa\6]q  
annuitant 年金受益人 [R)?93  
annuity 年金 8)&H=#E  
annuity contract 年金合约 I1=YSi;A  
annuity on human life 人寿年金 y%Ui)UMnw]  
antecedent debt 先前的债项 $g$~TuA w  
ante-dated cheque 倒填日期支票 E1_FK1*V;  
anticipated expenditure 预期开支 LyhLPU0^q  
anticipated net profit 预期纯利 : FF:{&d  
anticipated revenue 预期收入 e,>L&9] ZI  
anti-inflation measure 反通货膨胀措施 g><u(3  
anti-inflationary stance 反通货膨胀立场 %@'9<i8o  
apparent deficit 表面赤字 *YZ'Uy?  
apparent financial solvency 表面偿债能力 12])``9  
apparent partner 表面合伙人 ^QTl(L  
application for personal assessment 个人入息课税申请书 Por
BB7iL  
application of fund 资金应用 -N(y+~wN  
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 , d ?4"8_  
appointed actuary 委任精算师 ZalG/PFy  
appointed auditor 委任核数师；委任审计师 M6vW}APH[n  
appointed trustee 委任的受托人 g-U'{I5F  
appointer 委任人 - q[T0^eS  
apportioned pro rata 按比例分摊 81 V,yq]  
apportionment 分配；分摊 _Sj S^z~  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 Hq8<g$  
apportionment formula 分摊方程式 ,Ej2]iO\7  
apportionment of estate duty 遗产税的分摊 B9KY$^J  
appraisal 估价；评估 W}EI gVHs  
appreciable growth 可观增长 G5egyP;  
appreciable impact 显着影响 HuBG?4Qd  
appreciable increase 可观增长 64z9Yr@  
appreciation 增值；升值 JXUnhjB,B  
appreciation against other currencies 相对其他货币升值 3}= .7qm  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 8Y3c,p/gS>  
appreciation tax 增值税 S;M'qw
N  
appropriation 拨款；拨用；拨付 z11;r]VI  
appropriation account 拨款帐目 @riCR<fF  
Appropriation Bill 拨款法案 8kXbyKX[b  
appropriation-in-aid system 补助拨款办法 *E+2E^B  
approved assets 核准资产 X ~%I(?OX  
approved basket stock 认可一篮子证券  St-:+=V_  
approved budget 核准预算 1GN>,Lb:o  
approved charitable donation 认可慈善捐款 9~I\Wj B "  
approved charitable institution 认可慈善机构 Ij(S"P@  
approved currency 核准货币；认可货币 E `Ualai  
approved estimates 核准预算 e]!Vxn3  
approved estimates of expenditure 核准开支预算 \O /" F;  
approved overseas insurer 核准海外保险人 GBzC<e#  
approved overseas trust company 核准海外信托公司 H"WkZX  
approved pooled investment fund 核准汇集投资基金 yBE1mA:x7:  
approved provident fund scheme 认可公积金计划 jy(,^B,]  
approved provision 核准拨款 A9qCaq{  
approved redeemable share 核准可赎回股份 91r9RG>  
approved regional stock 认可地区性证券 eJ+;!0  
approved retirement scheme 认可退休金计划 'C+z  
approved subordinated loan 核准附属贷款 NoO>CjeFb  
arbitrage 套戥；套汇；套利 ^W9[PE#F  
arbitrageur 套戥者；套汇者 ~:b bV6YO  
arbitrary amount 临时款项 !;{@O`j?b  
arrangement 措施；安排；协定 7s;<5xc  
arrears 欠款 xr&wV0O'  
arrears of pay 欠付薪酬 it=L_zu}  
arrears of revenue 逾期未收税款；逾期未收的帐项 #x1AZwC  
articles of association 组织章程；组织细则；组织章程细则 pRx^O F(3  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 qGuz`&i  
ascertainment of profit 确定利润 ~"\sL;B  
"Asia Clear" “亚洲结算系统”