[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 W9w*= W )Z  
allotment notice 股份配售通知；配股通知 S
o!=uYX  
allotment of shares 股份分配 -_Z4)"k  
allowable 可获宽免；免税的 {aUTTEu  
allowable business loss 可扣除的营业亏损 2kDY+AN;  
allowable expenses 可扣税的支出 8u~  
allowance 免税额；津贴；备抵；准备金 +={
K -g7U  
allowance for debts 债项的免税额 h-1?c\Qq:  
allowance for depreciation by wear and tear 耗损折旧免税额 "g5{NjimY  
allowance for funeral expenses 殡殓费的免税额 \X&
8EW  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 T 'c39  
allowance for repairs and outgoings 修葺及支出方面的免税额
v =y 2  
allowance to debtor 给债务人的津贴 \AroSy9  
alteration of capital 资本更改 @~$"&B  
alternate trustee 候补受托人 $2h%IK>#G  
amalgamation 合并 & V>rq'~;  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 hm73Zy
 
ambit of charges 征税范围；收费范围 {,sqUq (  
amended valuation 经修订的估值 p" >*WQ   
American Commodities Exchange 美国商品交易所 =W3 K 6w  
American Express Bank Limited 美国运通银行 lh'S_p8g  
American Stock Exchange 美国证券交易所 nI]EfHU  
amortization 摊销
?v M9 !  
amount due from banks 存放银行同业的款项 L>~Tc  
amount due from banks abroad 存放海外银行同业的款项 ISNL='%  
amount due from holding companies 控股公司欠款 z5$Q"Y.D  
amount due from local banks 存放本港银行同业的款项 9r]|P}yuS  
amount due to banks 银行同业的存款 :+Ukwno?/  
amount due to banks abroad 海外银行同业的存款 -&Xv,:'?  
amount due to holding companies 控股公司存款 -%"PqA/1zj  
amount due to local banks 本港银行同业的存款 Oq.ss!/z  
amount due to outport banks 外埠银行同业的存款 [- $ Do  
amount for note issue 发行纸币的款额 $!>.h*np  
amount of bond 担保契据的款额 5_'lu  
amount of consideration 代价款额 B%;MGb o  
amount of contribution 供款数额 G~<UP(G  
amount of indebtedness 负债款额 * $f`ouJl  
amount of principal of the loan 贷款本金额 HCN/|z1Xq  
amount of rates chargeable 应征差饷数额 o0C&ol_  
amount of share capital 股本额 * HKu%g  
amount of sums assured 承保款额 =p'+kS+  
amount of variation 变动幅度 vO1; ;  
amount of vote 拨款数额 &kIeW;X  
amount payable 应付款额 pc*)^S  
amount receivable 应收款额 RA[j=RxK  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 ElQ?|HsQ6p  
analysis 分析 2g{tzR_j  
ancillary risk 附属风险 V,_m>$Mo  
annual account 周年帐目；周年帐目报表；年度决算；年结 -Ty~lZ)TDT  
annual accounting date 年结日期 D8Fi{?A#FV  
annual allowance 每年免税额；年积金；年度津贴；年津 ^MvuFA,C  
annual balance 年度余额 V_SH90@)+  
annual disposable income 每年可动用收入 :_R:>n9 p  
annual estimates 周年预算 e7U\gtZ.  
annual fee 年费 Y}c/wF7o  
annual general meeting 周年大会 J|q(HpB  
annual growth rate 年增率；每年增长率 @[3c1B6K  
annual long-term supplement 长期个案每年补助金 uMg\s\Z  
annual pensionable emolument 可供计算退休金的年薪 0MHiW=  
annual report 年报 z lr!  
Annual Report on the Consumer Price Index 《消费物价指数年报》 tON>wmN  
annual return 周年报表；周年申报表；每年报税表格 X@`a_XAfd  
Annual Return Rules 《周年报表规则》 H\S)a FY[  
annual review of consumer prices 每年消费物价回顾 LQR2T5S/Q,  
annual roll-forward basis 逐年延展方式 5X!-Hj  
annual salary 年薪 _!',%+  
annual statement 年度报表；年度决算表 -)}s{[]d6m  
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 Q6Gw!!Z5EA  
annuitant 年金受益人 NGc~%
0n  
annuity 年金 EG>?>K_D  
annuity contract 年金合约 Xi&J%N'  
annuity on human life 人寿年金 ss)x fG  
antecedent debt 先前的债项 gN=.}$Kfu  
ante-dated cheque 倒填日期支票 Ym6d'd<9(  
anticipated expenditure 预期开支 9wWBE<}>u  
anticipated net profit 预期纯利 C{}_Rb'x  
anticipated revenue 预期收入 jn2=)KBa_  
anti-inflation measure 反通货膨胀措施 @z@%vr=vX  
anti-inflationary stance 反通货膨胀立场 aas.-NT  
apparent deficit 表面赤字 ]Btkoad  
apparent financial solvency 表面偿债能力 KMRPleF  
apparent partner 表面合伙人 y"q a
a  
application for personal assessment 个人入息课税申请书 ,L/x\_28  
application of fund 资金应用 T`EV uRJ  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 NHGTV$T`1  
appointed actuary 委任精算师 L|'^P3#7`  
appointed auditor 委任核数师；委任审计师 Tz]R}DKB&  
appointed trustee 委任的受托人 E8# >k  
appointer 委任人 [%P#ieD4  
apportioned pro rata 按比例分摊 \Rny*px  
apportionment 分配；分摊 L80(9Y^xn  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 ,'X"(tpu@  
apportionment formula 分摊方程式 n"(!v7YNp  
apportionment of estate duty 遗产税的分摊 ShB]U5b:k  
appraisal 估价；评估 s6bsV
AO>  
appreciable growth 可观增长  j#](Q
!  
appreciable impact 显着影响 p-[WpY3  
appreciable increase 可观增长 0*$ w(*  
appreciation 增值；升值 c2npma]DZ  
appreciation against other currencies 相对其他货币升值 Q7s@,c!m_  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ||Zup\QB  
appreciation tax 增值税 ix3LB!k<  
appropriation 拨款；拨用；拨付  4V,.Oi  
appropriation account 拨款帐目 OR<+y~Rv  
Appropriation Bill 拨款法案 ot^px
un
 
appropriation-in-aid system 补助拨款办法 isZ5s \  
approved assets 核准资产 {OU|'  
approved basket stock 认可一篮子证券 TekUY m!G  
approved budget 核准预算 ~G!JqdKJ0  
approved charitable donation 认可慈善捐款 P\jGySj
  
approved charitable institution 认可慈善机构 tEhg',2t(  
approved currency 核准货币；认可货币 d?2
V2`6  
approved estimates 核准预算 -#|D>  
approved estimates of expenditure 核准开支预算 %**f`L%jN  
approved overseas insurer 核准海外保险人 "`vRHeCKN  
approved overseas trust company 核准海外信托公司 .Bm%  
approved pooled investment fund 核准汇集投资基金 WgtLKRZ\  
approved provident fund scheme 认可公积金计划 C?<pD+]b_  
approved provision 核准拨款 !U^{`V jp[  
approved redeemable share 核准可赎回股份 wcGK*sWG-  
approved regional stock 认可地区性证券 $83B10OQ&L  
approved retirement scheme 认可退休金计划 d!,t_jM0  
approved subordinated loan 核准附属贷款 ZaFt4#  
arbitrage 套戥；套汇；套利 d ]P~  
arbitrageur 套戥者；套汇者 lE:g A,  
arbitrary amount 临时款项 I.<c{4K5  
arrangement 措施；安排；协定 -=ZL(r 1  
arrears 欠款 OviS(}v4@  
arrears of pay 欠付薪酬 /(N/DMl[  
arrears of revenue 逾期未收税款；逾期未收的帐项 t^rw@$"}  
articles of association 组织章程；组织细则；组织章程细则 Jz@~$L  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 :D.0\.p  
ascertainment of profit 确定利润 ym%UuC3^w  
"Asia Clear" “亚洲结算系统”