[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 \]$IDt(s  
allotment notice 股份配售通知；配股通知 $!&*xrrNM  
allotment of shares 股份分配 KM^ufF2[  
allowable 可获宽免；免税的 i[wb0yL  
allowable business loss 可扣除的营业亏损 NaX   
allowable expenses 可扣税的支出 k
'0Pi6  
allowance 免税额；津贴；备抵；准备金 Aq
3}Ng
 
allowance for debts 债项的免税额 ~ vqa7~}m  
allowance for depreciation by wear and tear 耗损折旧免税额 E@7J:|.)R  
allowance for funeral expenses 殡殓费的免税额 Y ')x/H  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 u\eEh*<7q  
allowance for repairs and outgoings 修葺及支出方面的免税额 M Y|w  
allowance to debtor 给债务人的津贴 Z+@2"%W  
alteration of capital 资本更改 +\v?d&.f0  
alternate trustee 候补受托人 fbUr`~Y"  
amalgamation 合并 B^g ?=|{  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 M)SEn/T-  
ambit of charges 征税范围；收费范围 rRFhGQq1m  
amended valuation 经修订的估值 ;G%R<Z  
American Commodities Exchange 美国商品交易所 L|p Z$HB  
American Express Bank Limited 美国运通银行 GvBHd%Ot  
American Stock Exchange 美国证券交易所 S~|T4q(  
amortization 摊销 _3ZYtmn.  
amount due from banks 存放银行同业的款项 M![J2 =  
amount due from banks abroad 存放海外银行同业的款项 ,G)r=$XU  
amount due from holding companies 控股公司欠款 _4g.j  
amount due from local banks 存放本港银行同业的款项 P#AW\ d^"B  
amount due to banks 银行同业的存款 i[ mEi|  
amount due to banks abroad 海外银行同业的存款 G;YrF)\  
amount due to holding companies 控股公司存款 D*lKn62  
amount due to local banks 本港银行同业的存款 x&0vKo;  
amount due to outport banks 外埠银行同业的存款 c
FJY^A  
amount for note issue 发行纸币的款额 :Y[LN  
amount of bond 担保契据的款额 t<#h$}=:Vt  
amount of consideration 代价款额 SJHr_bawd  
amount of contribution 供款数额 9Q"'"b*?z  
amount of indebtedness 负债款额 0\eIQp  
amount of principal of the loan 贷款本金额 0=?<y'=  
amount of rates chargeable 应征差饷数额 ?nL.w  
amount of share capital 股本额 >D4#y  
amount of sums assured 承保款额 k?,1x
~  
amount of variation 变动幅度 &G-!qxe  
amount of vote 拨款数额 Ft
r5k^!  
amount payable 应付款额 >6?__v]9G  
amount receivable 应收款额 2 O%`G+\)  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 -PfX0y9n  
analysis 分析 aeD;5VV  
ancillary risk 附属风险 ,'u W*kx  
annual account 周年帐目；周年帐目报表；年度决算；年结 3U0`,c\ao*  
annual accounting date 年结日期 `7r@a  
annual allowance 每年免税额；年积金；年度津贴；年津 P09;ng67  
annual balance 年度余额 ,LnII  
annual disposable income 每年可动用收入 r4SXE\ G  
annual estimates 周年预算 jEZMUqGY!  
annual fee 年费 GaK-t*Q  
annual general meeting 周年大会 $6
9oV:  
annual growth rate 年增率；每年增长率 Rx}$0c0  
annual long-term supplement 长期个案每年补助金 ATK_DEAu  
annual pensionable emolument 可供计算退休金的年薪 p"KFJ  
annual report 年报 W>j!Q^?  
Annual Report on the Consumer Price Index 《消费物价指数年报》 (^Y~/  
annual return 周年报表；周年申报表；每年报税表格 IhVO@KJI  
Annual Return Rules 《周年报表规则》 VT\F]Oa#  
annual review of consumer prices 每年消费物价回顾 ci?qT
,&  
annual roll-forward basis 逐年延展方式 NeE
t  
annual salary 年薪 TOB
]IrW  
annual statement 年度报表；年度决算表 # mV{#B=  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 ~=uWD&5B4  
annuitant 年金受益人 24z< gO  
annuity 年金 zdYy^8V|z  
annuity contract 年金合约 @}}$zv6l,  
annuity on human life 人寿年金 u=`L
)  
antecedent debt 先前的债项 {?:X8&S f  
ante-dated cheque 倒填日期支票 ,X`)ct  
anticipated expenditure 预期开支 *GL/aEI<$  
anticipated net profit 预期纯利 KbA?7^zo`  
anticipated revenue 预期收入 }&wUr>=  
anti-inflation measure 反通货膨胀措施 [PNT\ElT  
anti-inflationary stance 反通货膨胀立场 m}7iTDJR9  
apparent deficit 表面赤字 *%%g{ 3$  
apparent financial solvency 表面偿债能力 x-^`~p  
apparent partner 表面合伙人 B><d9d  
application for personal assessment 个人入息课税申请书 YQj2  
application of fund 资金应用 < HVl(O  
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 \1D<!k\S  
appointed actuary 委任精算师 ahJ`$U4n  
appointed auditor 委任核数师；委任审计师 CxwoBuG=?  
appointed trustee 委任的受托人 LG9+y  
appointer 委任人 >n'o*gZM  
apportioned pro rata 按比例分摊 [XEkz#{  
apportionment 分配；分摊  : y%d  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 j+ $rj  
apportionment formula 分摊方程式 r]:(Vk]|F  
apportionment of estate duty 遗产税的分摊 ;:\<gVi:  
appraisal 估价；评估 #
49kjv@  
appreciable growth 可观增长 '>-gi}z7  
appreciable impact 显着影响 S4Y&  
appreciable increase 可观增长 5Co  
appreciation 增值；升值 tX_R_]v3  
appreciation against other currencies 相对其他货币升值 %A1o.{H  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ~A'!2  
appreciation tax 增值税 $u]jy0X<Y;  
appropriation 拨款；拨用；拨付 _Kl_61k  
appropriation account 拨款帐目 QdF5Cwf4  
Appropriation Bill 拨款法案 7z JRJ*NB  
appropriation-in-aid system 补助拨款办法 !dyXJQ  
approved assets 核准资产 <
$J>9k  
approved basket stock 认可一篮子证券 v%+:/m1  
approved budget 核准预算 J8uLJ  
approved charitable donation 认可慈善捐款 J??-j  
approved charitable institution 认可慈善机构 WrQDX3  
approved currency 核准货币；认可货币 JtYP E?  
approved estimates 核准预算 s4A43i'g!h  
approved estimates of expenditure 核准开支预算 RJ 8+h  
approved overseas insurer 核准海外保险人 Z}mLLf E  
approved overseas trust company 核准海外信托公司 6#7Lm) g8  
approved pooled investment fund 核准汇集投资基金 $rv8K j
+  
approved provident fund scheme 认可公积金计划  P5a4ze  
approved provision 核准拨款 Ql/cN%^j$  
approved redeemable share 核准可赎回股份 sFT.Oxg<  
approved regional stock 认可地区性证券 ZSjMH .Ij"  
approved retirement scheme 认可退休金计划 Dz>^IMsY  
approved subordinated loan 核准附属贷款 ?Y-%'J(  
arbitrage 套戥；套汇；套利 v1o#1;  
arbitrageur 套戥者；套汇者 +ga k#M"n\  
arbitrary amount 临时款项 UO0
{):w>  
arrangement 措施；安排；协定 q rJ`1  
arrears 欠款 _}lZ,L(w  
arrears of pay 欠付薪酬 :ubV};  
arrears of revenue 逾期未收税款；逾期未收的帐项 S?1AFI9{   
articles of association 组织章程；组织细则；组织章程细则 t<#mP@Mz=N  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 ~$Tkn_w#  
ascertainment of profit 确定利润 *X'Y$x>f  
"Asia Clear" “亚洲结算系统”