[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 lzI/\%  
allotment notice 股份配售通知；配股通知 6fQ*X~| p  
allotment of shares 股份分配 a~F u  
allowable 可获宽免；免税的 rX)o3>q^?  
allowable business loss 可扣除的营业亏损 wISzT^ RS  
allowable expenses 可扣税的支出 (T;1q^j  
allowance 免税额；津贴；备抵；准备金 tp d|y|  
allowance for debts 债项的免税额 T)O]:v  
allowance for depreciation by wear and tear 耗损折旧免税额
kz|[
*%10  
allowance for funeral expenses 殡殓费的免税额 ;9Hz{
ej  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 @hBx,`H^  
allowance for repairs and outgoings 修葺及支出方面的免税额 TR_(_Yd?36  
allowance to debtor 给债务人的津贴 ]:Wb1   
alteration of capital 资本更改 "vvFq ,c  
alternate trustee 候补受托人 tl2Lq0  
amalgamation 合并 C!I\G h  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 $&NbLj eS  
ambit of charges 征税范围；收费范围 E'fX&[  
amended valuation 经修订的估值 ?~]>H A:  
American Commodities Exchange 美国商品交易所 g<;Nio  
American Express Bank Limited 美国运通银行 bv_AJ4gS  
American Stock Exchange 美国证券交易所  =I{S;md  
amortization 摊销 @D2`*C9  
amount due from banks 存放银行同业的款项 Z*;*I<-  
amount due from banks abroad 存放海外银行同业的款项 ~m W>_[RT;  
amount due from holding companies 控股公司欠款 &8.z$}m  
amount due from local banks 存放本港银行同业的款项 $t%"Tr  
amount due to banks 银行同业的存款 ^S3A10f,  
amount due to banks abroad 海外银行同业的存款 Yr Preuh  
amount due to holding companies 控股公司存款 p$&_fzb  
amount due to local banks 本港银行同业的存款 WJP`0f3  
amount due to outport banks 外埠银行同业的存款 pq@$&G  
amount for note issue 发行纸币的款额 %Ud.SJ3  
amount of bond 担保契据的款额 "F04c|oR<X  
amount of consideration 代价款额 #`2GAM];7  
amount of contribution 供款数额 ?T~3B]R  
amount of indebtedness 负债款额 pZW}^kg=  
amount of principal of the loan 贷款本金额 7?)m(CFy  
amount of rates chargeable 应征差饷数额 D_]i/ F%  
amount of share capital 股本额 6k@[O@)  
amount of sums assured 承保款额 {_+>"esc  
amount of variation 变动幅度 p3i qW,[@  
amount of vote 拨款数额 Uia)5zz8  
amount payable 应付款额 &xF4
p,7  
amount receivable 应收款额 !<JG&9ODP  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 7ZrJ#n8?ih  
analysis 分析 \=TWYj_Ah  
ancillary risk 附属风险 eo-XqiJ,]  
annual account 周年帐目；周年帐目报表；年度决算；年结 hnlU,p&y3  
annual accounting date 年结日期 )yfOrsM  
annual allowance 每年免税额；年积金；年度津贴；年津 {5?!`<fF  
annual balance 年度余额  W\ zL  
annual disposable income 每年可动用收入 ~0:$G?fz  
annual estimates 周年预算 k0Oc,P`'*  
annual fee 年费 "
>v_uq a  
annual general meeting 周年大会 N$L& |4r  
annual growth rate 年增率；每年增长率 Bx_8@+  
annual long-term supplement 长期个案每年补助金 K.c6Rg  
annual pensionable emolument 可供计算退休金的年薪 m|g$'vjk  
annual report 年报 7~QwlU3n<F  
Annual Report on the Consumer Price Index 《消费物价指数年报》 ;L MEU_  
annual return 周年报表；周年申报表；每年报税表格 .l" _K  
Annual Return Rules 《周年报表规则》 J:k@U42  
annual review of consumer prices 每年消费物价回顾 E}E7VQjM  
annual roll-forward basis 逐年延展方式 Q|zE@nLS  
annual salary 年薪 l93
Q"*_  
annual statement 年度报表；年度决算表 u:p:*u_^I  
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 \3 O-}n1S  
annuitant 年金受益人 KG7X8AaK#  
annuity 年金 9'1;-^U1  
annuity contract 年金合约 oc,U4+T  
annuity on human life 人寿年金 w 96j,rEC  
antecedent debt 先前的债项 +$Ddd`J'  
ante-dated cheque 倒填日期支票 @vDgpb@TM  
anticipated expenditure 预期开支 rmAP&Gw I  
anticipated net profit 预期纯利 F\YcSDM  
anticipated revenue 预期收入 #m[w=Pu}  
anti-inflation measure 反通货膨胀措施 1yY'hb,0  
anti-inflationary stance 反通货膨胀立场  g@N=N  
apparent deficit 表面赤字 +$an*k9  
apparent financial solvency 表面偿债能力 @/Wty@PU  
apparent partner 表面合伙人 P,+0   
application for personal assessment 个人入息课税申请书 0n=9TmE  
application of fund 资金应用 {jCu9 ]c!  
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 C'xU=OnA8  
appointed actuary 委任精算师 ({}O M=_  
appointed auditor 委任核数师；委任审计师 M2;(+8 b  
appointed trustee 委任的受托人 zrWq!F*-V\  
appointer 委任人 (D+{0 /  
apportioned pro rata 按比例分摊 '44nk(hM69  
apportionment 分配；分摊 Vtc)/OH  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 8P'En+uE1|  
apportionment formula 分摊方程式 ^ me}k{x  
apportionment of estate duty 遗产税的分摊 }rb ]d'|  
appraisal 估价；评估 NUO,"Bqq
 
appreciable growth 可观增长 Y+Q
,4s  
appreciable impact 显着影响 kcZ;SYosj  
appreciable increase 可观增长 Rqd%#
v  
appreciation 增值；升值 R*c0NJF
 
appreciation against other currencies 相对其他货币升值 IU;pkgBj0Y  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 4jZi62  
appreciation tax 增值税 j)SgB7Q  
appropriation 拨款；拨用；拨付 .w*{=x0k  
appropriation account 拨款帐目 %V" +}Dr  
Appropriation Bill 拨款法案 |rms[1<_  
appropriation-in-aid system 补助拨款办法 N!4xP.Ps  
approved assets 核准资产 6DiA2'{f  
approved basket stock 认可一篮子证券 , T
%pGku  
approved budget 核准预算 qS[p|*BL  
approved charitable donation 认可慈善捐款 cq+M *1;  
approved charitable institution 认可慈善机构 ]$` s}BN  
approved currency 核准货币；认可货币 (J) Rs`_  
approved estimates 核准预算 vGMOXbq4&  
approved estimates of expenditure 核准开支预算 9"u@<]  
approved overseas insurer 核准海外保险人 86) 3XE[5  
approved overseas trust company 核准海外信托公司 t+TbCe  
approved pooled investment fund 核准汇集投资基金 m6ZbYF-7W  
approved provident fund scheme 认可公积金计划 y^+[eT&  
approved provision 核准拨款 ![MDmt5Ub^  
approved redeemable share 核准可赎回股份 "T=3mv%S  
approved regional stock 认可地区性证券 Y=wP3q  
approved retirement scheme 认可退休金计划 e|+;j}^C  
approved subordinated loan 核准附属贷款 \~1zAiSd>#  
arbitrage 套戥；套汇；套利 J\8l%4q3  
arbitrageur 套戥者；套汇者 8T1DcA*  
arbitrary amount 临时款项 /dP8F  
arrangement 措施；安排；协定 RAkFgC ~  
arrears 欠款 C?c-V,  
arrears of pay 欠付薪酬 YF[!Hpzq  
arrears of revenue 逾期未收税款；逾期未收的帐项 RU ,N_GV
 
articles of association 组织章程；组织细则；组织章程细则 1V9X(uP  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 dvdBRrf  
ascertainment of profit 确定利润 Wg;TXs/  
"Asia Clear" “亚洲结算系统”