[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 O`pqS\H  
allotment notice 股份配售通知；配股通知 tzKIi_2  
allotment of shares 股份分配 wk'12r6=(-  
allowable 可获宽免；免税的 F"?OLV1B&  
allowable business loss 可扣除的营业亏损 w}`TJijl  
allowable expenses 可扣税的支出 qMj
'%5/  
allowance 免税额；津贴；备抵；准备金 7v8V0Gp  
allowance for debts 债项的免税额 tt=JvI9>  
allowance for depreciation by wear and tear 耗损折旧免税额 \*(A1Vk  
allowance for funeral expenses 殡殓费的免税额 .0[ zZ  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 z3\
WcW7|  
allowance for repairs and outgoings 修葺及支出方面的免税额 Hfw*\=p  
allowance to debtor 给债务人的津贴 5,;>b^gXY`  
alteration of capital 资本更改 Q=+*OQV29  
alternate trustee 候补受托人 04u^Q  
amalgamation 合并 cKbjW  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 B]""%&! O  
ambit of charges 征税范围；收费范围 3b#eB  
amended valuation 经修订的估值 +Ui @3Q  
American Commodities Exchange 美国商品交易所 {4%B^+}T  
American Express Bank Limited 美国运通银行 )e1&[0  
American Stock Exchange 美国证券交易所 6~t;&)6J  
amortization 摊销 C1V@\mRi  
amount due from banks 存放银行同业的款项 M`~U H\  
amount due from banks abroad 存放海外银行同业的款项 pel{
;r  
amount due from holding companies 控股公司欠款 hS?pc<~`#  
amount due from local banks 存放本港银行同业的款项 zOEdFU{x  
amount due to banks 银行同业的存款 VD,p<u{r  
amount due to banks abroad 海外银行同业的存款 D  (>,#F  
amount due to holding companies 控股公司存款 _~=qByD   
amount due to local banks 本港银行同业的存款 2EU((Q`>=(  
amount due to outport banks 外埠银行同业的存款 ,?OWwm&J  
amount for note issue 发行纸币的款额 - s}
 
amount of bond 担保契据的款额 e)#O-y  
amount of consideration 代价款额 vzr?#FG  
amount of contribution 供款数额 +kMVl_`V  
amount of indebtedness 负债款额 &"h 9Awn2  
amount of principal of the loan 贷款本金额 2!7)7wlj0  
amount of rates chargeable 应征差饷数额 (pU@$H  
amount of share capital 股本额 uVQ H,NA,  
amount of sums assured 承保款额 4IT`8n~  
amount of variation 变动幅度 q$<M2  
amount of vote 拨款数额 }u>F}mU a  
amount payable 应付款额 -_p+4tV  
amount receivable 应收款额 0|D^_1W`R  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 d"P\ =`+  
analysis 分析 ' 1jG?D  
ancillary risk 附属风险 f4h|Nn%;  
annual account 周年帐目；周年帐目报表；年度决算；年结 =}$YZuzmU  
annual accounting date 年结日期 h8
ikM&fl  
annual allowance 每年免税额；年积金；年度津贴；年津 swfcA\7R  
annual balance 年度余额 1;U `e4"  
annual disposable income 每年可动用收入 ? 0}M'L  
annual estimates 周年预算 4dB6 cg  
annual fee 年费 Ji#"PE/Pt  
annual general meeting 周年大会 Zs(I]^w;d  
annual growth rate 年增率；每年增长率 !' D1aea5
 
annual long-term supplement 长期个案每年补助金 #TXN\YNP  
annual pensionable emolument 可供计算退休金的年薪 "RkbT O  
annual report 年报 0Bo7EV  
Annual Report on the Consumer Price Index 《消费物价指数年报》 D.i(Irqw!  
annual return 周年报表；周年申报表；每年报税表格 >BDK?Y Mx  
Annual Return Rules 《周年报表规则》 :cvZk|b%  
annual review of consumer prices 每年消费物价回顾 e13{G@  
annual roll-forward basis 逐年延展方式 N`G* h^YQ  
annual salary 年薪 pZYcCc>6&  
annual statement 年度报表；年度决算表 nO^m  
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 w;=fi}<G|e  
annuitant 年金受益人  wfecM(  
annuity 年金 &pL.hM^  
annuity contract 年金合约 9i&(VzY[=  
annuity on human life 人寿年金 $,/;QP}  
antecedent debt 先前的债项 H
P$GI  
ante-dated cheque 倒填日期支票 eplz5%<  
anticipated expenditure 预期开支
']bpsn  
anticipated net profit 预期纯利 z vM=k-Ec  
anticipated revenue 预期收入 ,t
2yw  
anti-inflation measure 反通货膨胀措施 )@IDmz>  
anti-inflationary stance 反通货膨胀立场 {pV \]E\]  
apparent deficit 表面赤字 zQ&k$l9  
apparent financial solvency 表面偿债能力 g}cb>'= ={  
apparent partner 表面合伙人 -w[j`}([P9  
application for personal assessment 个人入息课税申请书 y4V~fg;  
application of fund 资金应用 {.D^2mj|  
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 ;2NJkn 9t  
appointed actuary 委任精算师 U#u=9%'  
appointed auditor 委任核数师；委任审计师 ];3]/b)&  
appointed trustee 委任的受托人 9*thqs3J#d  
appointer 委任人 gB&8TE~Y  
apportioned pro rata 按比例分摊 > q}Ns^ .'  
apportionment 分配；分摊 #><P28m  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 g `2DJi&)  
apportionment formula 分摊方程式 RS8 tE(  
apportionment of estate duty 遗产税的分摊 y7x&/2  
appraisal 估价；评估 BA5b;+o-  
appreciable growth 可观增长 8zOoVO  
appreciable impact 显着影响 _3;vir%)  
appreciable increase 可观增长 )jS9p~FS  
appreciation 增值；升值 A;06Zrf1  
appreciation against other currencies 相对其他货币升值 75^U<Hz-3{  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 _gLj(<^9  
appreciation tax 增值税 LU7ia[T  
appropriation 拨款；拨用；拨付 cC NyW2'  
appropriation account 拨款帐目 ]]EOCGZ"  
Appropriation Bill 拨款法案 +K@wh  
appropriation-in-aid system 补助拨款办法 ytWTJ>L  
approved assets 核准资产 z-J?x-<  
approved basket stock 认可一篮子证券 <
$V!y dO  
approved budget 核准预算 / OX;3" +1  
approved charitable donation 认可慈善捐款 i
b-)T7V`  
approved charitable institution 认可慈善机构 Y]9AC  
approved currency 核准货币；认可货币 4@Q`8N.  
approved estimates 核准预算 mh4<.6>5  
approved estimates of expenditure 核准开支预算 [myIcLp^aP  
approved overseas insurer 核准海外保险人 9On0om>  
approved overseas trust company 核准海外信托公司 (>LJv |wn  
approved pooled investment fund 核准汇集投资基金 +s`H Tf  
approved provident fund scheme 认可公积金计划 :c_>(~  
approved provision 核准拨款 -;i vBR  
approved redeemable share 核准可赎回股份 HW
@r1[Y  
approved regional stock 认可地区性证券 (59u<F  
approved retirement scheme 认可退休金计划 ;b-d2R  
approved subordinated loan 核准附属贷款 mZ[tB/  
arbitrage 套戥；套汇；套利 ? }n\&|+  
arbitrageur 套戥者；套汇者 :Sd"~\N+  
arbitrary amount 临时款项 'a^'f]"  
arrangement 措施；安排；协定 8+?|4'\
`  
arrears 欠款 @[s+5_9nk  
arrears of pay 欠付薪酬 mF6 U{=  
arrears of revenue 逾期未收税款；逾期未收的帐项 I?z*.yA*  
articles of association 组织章程；组织细则；组织章程细则 /}ADV2sF  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 BM }{};p6  
ascertainment of profit 确定利润 -J`
VXG:M  
"Asia Clear" “亚洲结算系统”