[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 hyH[`wiq  
allotment notice 股份配售通知；配股通知 SXk.7bMV6  
allotment of shares 股份分配 j|t=%*  
allowable 可获宽免；免税的 UJL2IF-x  
allowable business loss 可扣除的营业亏损 hm,{C  
allowable expenses 可扣税的支出 :~ot
zI4%!  
allowance 免税额；津贴；备抵；准备金 ob\-OMNs@  
allowance for debts 债项的免税额 A`n>9|R  
allowance for depreciation by wear and tear 耗损折旧免税额 oZa'cZN s  
allowance for funeral expenses 殡殓费的免税额 c_3B:F
7  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 I8Aq8XBw  
allowance for repairs and outgoings 修葺及支出方面的免税额 wXKtQ#o}  
allowance to debtor 给债务人的津贴 JM3[ yNSN@  
alteration of capital 资本更改 uzBQK  
alternate trustee 候补受托人 ; ~pgF_  
amalgamation 合并 We f%f]u  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 J!2Z9<q5  
ambit of charges 征税范围；收费范围 $fmTa02q>  
amended valuation 经修订的估值 F_Y]>,U  
American Commodities Exchange 美国商品交易所 yp#!$+a}  
American Express Bank Limited 美国运通银行 AJ\&>6GZ(b  
American Stock Exchange 美国证券交易所 F\ B/q  
amortization 摊销 +>"s)R43  
amount due from banks 存放银行同业的款项 'X;cgAq8(  
amount due from banks abroad 存放海外银行同业的款项 =Kd'(ct  
amount due from holding companies 控股公司欠款 V4[-:k  
amount due from local banks 存放本港银行同业的款项 "+(|]q"W  
amount due to banks 银行同业的存款 h p]J>i.  
amount due to banks abroad 海外银行同业的存款 'JOUx_@z  
amount due to holding companies 控股公司存款 eFG/!b<17  
amount due to local banks 本港银行同业的存款 PVIOe}N  
amount due to outport banks 外埠银行同业的存款 mtmC,jnD  
amount for note issue 发行纸币的款额 o-\h;aQJ  
amount of bond 担保契据的款额 NoiB98g  
amount of consideration 代价款额 #L*\^ c  
amount of contribution 供款数额 BU:;;iV8  
amount of indebtedness 负债款额 w"j>^#8  
amount of principal of the loan 贷款本金额 V$?6%\M^*  
amount of rates chargeable 应征差饷数额 Pk;\^DRC  
amount of share capital 股本额 Tn&_ >R  
amount of sums assured 承保款额 j%6p:wDl  
amount of variation 变动幅度 ?2]fE[SqY  
amount of vote 拨款数额 ?()*"+N(ck  
amount payable 应付款额 h.edb6  
amount receivable 应收款额 @IL04' \  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 "wgPPop  
analysis 分析 =\<NTu  
ancillary risk 附属风险 6u, g  
annual account 周年帐目；周年帐目报表；年度决算；年结 P~j#8cH7  
annual accounting date 年结日期 !D=!  
annual allowance 每年免税额；年积金；年度津贴；年津 t%:7W[_s  
annual balance 年度余额 v\:AOY '  
annual disposable income 每年可动用收入 $|~<6A{y  
annual estimates 周年预算 Ui'v' $  
annual fee 年费 o(hUC$vW  
annual general meeting 周年大会 G"/;Cq=t  
annual growth rate 年增率；每年增长率 K(+=V)'Dz  
annual long-term supplement 长期个案每年补助金 A(2 0+  
annual pensionable emolument 可供计算退休金的年薪 ~P\4 N  
annual report 年报 |5^ iq
W  
Annual Report on the Consumer Price Index 《消费物价指数年报》 tx0 9B)0  
annual return 周年报表；周年申报表；每年报税表格 ~O}r<PQ  
Annual Return Rules 《周年报表规则》 |/Vq{gxp+  
annual review of consumer prices 每年消费物价回顾 `i`P}W!F  
annual roll-forward basis 逐年延展方式 t/[2{'R4  
annual salary 年薪 vFUp$[  
annual statement 年度报表；年度决算表 <f>77vh0  
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 &]TniQH  
annuitant 年金受益人 b7sfr!t_d  
annuity 年金 Cff
6EE  
annuity contract 年金合约 #:?:gY<  
annuity on human life 人寿年金 *$A`+D9  
antecedent debt 先前的债项 JLd%rM\m  
ante-dated cheque 倒填日期支票 V D
#q\  
anticipated expenditure 预期开支 C?H~L  
anticipated net profit 预期纯利 bW
`nLiw}%  
anticipated revenue 预期收入 ntIR#fB  
anti-inflation measure 反通货膨胀措施 \'2rs152  
anti-inflationary stance 反通货膨胀立场 <V^o.4mOg>  
apparent deficit 表面赤字 zZMKgFR@  
apparent financial solvency 表面偿债能力 OC&BJNOi  
apparent partner 表面合伙人 #N][-i  
application for personal assessment 个人入息课税申请书 I bD u+~)  
application of fund 资金应用 n*[ZS[I  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 z};|.N}  
appointed actuary 委任精算师 /we]i1-9  
appointed auditor 委任核数师；委任审计师 cxR.:LD}  
appointed trustee 委任的受托人 ef
'kG"1  
appointer 委任人 }1 O"?6  
apportioned pro rata 按比例分摊 ;Rv WF )  
apportionment 分配；分摊 G8}owszT  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 vv)q&,<c  
apportionment formula 分摊方程式 zfop-qDOc  
apportionment of estate duty 遗产税的分摊 f/dJRcDl<  
appraisal 估价；评估 X!|e
RA~o  
appreciable growth 可观增长 2*sTU  
appreciable impact 显着影响 G&h@   
appreciable increase 可观增长 &$XTe2  
appreciation 增值；升值 g%J\YRo  
appreciation against other currencies 相对其他货币升值 (VO' Kd  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 _OGv2r  
appreciation tax 增值税 p-j6H  
appropriation 拨款；拨用；拨付 P].Eb7I  
appropriation account 拨款帐目 S:z|"u:+  
Appropriation Bill 拨款法案 mX>N1zAz  
appropriation-in-aid system 补助拨款办法 LGc8w>q E  
approved assets 核准资产 q]1p Q)\'p  
approved basket stock 认可一篮子证券 +X#6dv$  
approved budget 核准预算 iY >P7Uvvz  
approved charitable donation 认可慈善捐款 6D| F1UFU  
approved charitable institution 认可慈善机构 &Sg]P  
approved currency 核准货币；认可货币 /,SVG1  
approved estimates 核准预算 zHKP$k8  
approved estimates of expenditure 核准开支预算 1
Xi>&;],  
approved overseas insurer 核准海外保险人 Q&0`(okb  
approved overseas trust company 核准海外信托公司 yMdu Zmkc  
approved pooled investment fund 核准汇集投资基金 RR=WD-l  
approved provident fund scheme 认可公积金计划 ;39b.v\^  
approved provision 核准拨款 K Zg NL|  
approved redeemable share 核准可赎回股份 JFI*Pt;X9  
approved regional stock 认可地区性证券 Zb_A(mnzh  
approved retirement scheme 认可退休金计划 h1?xfdvGd  
approved subordinated loan 核准附属贷款 jW7ffb `O  
arbitrage 套戥；套汇；套利 sf$ hsPC^  
arbitrageur 套戥者；套汇者 _#
Hd2h  
arbitrary amount 临时款项 u3Z]!l
 
arrangement 措施；安排；协定 V0D&bN*  
arrears 欠款 ;i.MDW^N  
arrears of pay 欠付薪酬 48z%dBmTT*  
arrears of revenue 逾期未收税款；逾期未收的帐项 q0q-Coh>  
articles of association 组织章程；组织细则；组织章程细则 wdt2T8`I/  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 HY_>sD  
ascertainment of profit 确定利润 7:g_
:}m  
"Asia Clear" “亚洲结算系统”