[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 -Cs( 3[  
allotment notice 股份配售通知；配股通知 P |tyyjO  
allotment of shares 股份分配 B/wD~xC?x  
allowable 可获宽免；免税的 YGJ!!(~r  
allowable business loss 可扣除的营业亏损 Vr EGR$  
allowable expenses 可扣税的支出 'F d+1 3  
allowance 免税额；津贴；备抵；准备金 =&z+7Pe[  
allowance for debts 债项的免税额 +})QTFV  
allowance for depreciation by wear and tear 耗损折旧免税额 J'}+0mln  
allowance for funeral expenses 殡殓费的免税额 ~.:{ Ik]  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 a+E 8s7C/D  
allowance for repairs and outgoings 修葺及支出方面的免税额 ,c&u\W=p  
allowance to debtor 给债务人的津贴 lxyT h'  
alteration of capital 资本更改 R iLl\S#  
alternate trustee 候补受托人 N1Vj;-  
amalgamation 合并 ]q1w@)]n}  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 '2.ey33V  
ambit of charges 征税范围；收费范围 -D~K9u]U_  
amended valuation 经修订的估值 SZF 8InyF  
American Commodities Exchange 美国商品交易所 X"!j_*&ED  
American Express Bank Limited 美国运通银行 2Mt$Dah  
American Stock Exchange 美国证券交易所 &<N8d(  
amortization 摊销 6Qkjr</  
amount due from banks 存放银行同业的款项 LP"g(D2'n  
amount due from banks abroad 存放海外银行同业的款项 ~JT`q:l-q  
amount due from holding companies 控股公司欠款 gw)4P tb!  
amount due from local banks 存放本港银行同业的款项 ~6f/jCluR%  
amount due to banks 银行同业的存款 (%X *b.n=  
amount due to banks abroad 海外银行同业的存款 C}h(WOcr`X  
amount due to holding companies 控股公司存款 l zFiZx  
amount due to local banks 本港银行同业的存款 [c3!xHt5O  
amount due to outport banks 外埠银行同业的存款 K=N&kda  
amount for note issue 发行纸币的款额 r
WTaCU^qV  
amount of bond 担保契据的款额 HPt3WBRzS;  
amount of consideration 代价款额 >%tP"x{  
amount of contribution 供款数额 JKZVd`fF  
amount of indebtedness 负债款额 kH eD(Ea  
amount of principal of the loan 贷款本金额 Qn$'bK2V  
amount of rates chargeable 应征差饷数额 AwZ@)0Wy  
amount of share capital 股本额 ';3>rv_  
amount of sums assured 承保款额 Okci
L]  
amount of variation 变动幅度 l ms^|?  
amount of vote 拨款数额 jlBsm'M<m  
amount payable 应付款额 @@D/&}#F  
amount receivable 应收款额 ,7B7X)m{3  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 ArtY;.cg%  
analysis 分析 %@PcQJg U<  
ancillary risk 附属风险 X%YZQc9  
annual account 周年帐目；周年帐目报表；年度决算；年结 gX{j$]^6G8  
annual accounting date 年结日期 xRWfZ3E #  
annual allowance 每年免税额；年积金；年度津贴；年津 (2;Aqx5i  
annual balance 年度余额 Z;uKnJh  
annual disposable income 每年可动用收入 0XA\Ag\`G  
annual estimates 周年预算 B
bX$R`f  
annual fee 年费 ]V/5<O1  
annual general meeting 周年大会 < 9]"p2  
annual growth rate 年增率；每年增长率 Yb5U^OjyJ  
annual long-term supplement 长期个案每年补助金 a?y ucA  
annual pensionable emolument 可供计算退休金的年薪 w ~+*Vd~U  
annual report 年报 (f&V 7n  
Annual Report on the Consumer Price Index 《消费物价指数年报》 sccLP_#Z  
annual return 周年报表；周年申报表；每年报税表格 <sC(a7i1  
Annual Return Rules 《周年报表规则》 (')t>B1Z  
annual review of consumer prices 每年消费物价回顾 < dE7+w  
annual roll-forward basis 逐年延展方式 @wXYza0|d  
annual salary 年薪 'gN[LERT  
annual statement 年度报表；年度决算表 %`$bQ
U  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 RhJ3>D
L  
annuitant 年金受益人 |KJGM1]G  
annuity 年金 C/!P&`<6  
annuity contract 年金合约 cUug}/!I  
annuity on human life 人寿年金 Sqp9
1[,  
antecedent debt 先前的债项 F[coa5  
ante-dated cheque 倒填日期支票 l3u [  
anticipated expenditure 预期开支 !S<p"   
anticipated net profit 预期纯利 j/Kul}Ml\*  
anticipated revenue 预期收入 gkK( 7=r%  
anti-inflation measure 反通货膨胀措施 W _[9  
anti-inflationary stance 反通货膨胀立场 ]4O!q}@Cd  
apparent deficit 表面赤字 NkUY_rKPb  
apparent financial solvency 表面偿债能力 ~[!Tpq5  
apparent partner 表面合伙人 n!zB+hW  
application for personal assessment 个人入息课税申请书 %;wD
B2k*  
application of fund 资金应用 &DQ_qO
KD  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 *fY*Wy9  
appointed actuary 委任精算师 !v3d:n\W8  
appointed auditor 委任核数师；委任审计师 s
[4qC  
appointed trustee 委任的受托人 pp|$y\ZzB  
appointer 委任人 tuH#Cy  
apportioned pro rata 按比例分摊 @[D5{v)S  
apportionment 分配；分摊 fbI5!i#lz  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 k6 OO\=  
apportionment formula 分摊方程式 k'X"jon  
apportionment of estate duty 遗产税的分摊 *vNAm(\N  
appraisal 估价；评估 \ $TM=Ykj  
appreciable growth 可观增长 7IUJHc?  
appreciable impact 显着影响 Vb\^xdL>  
appreciable increase 可观增长 FpB3SJ6 B  
appreciation 增值；升值 v#d3W| ~  
appreciation against other currencies 相对其他货币升值 +^J&x>5  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 h9d*N9!;M  
appreciation tax 增值税 s|WcJV  
appropriation 拨款；拨用；拨付 Zc";R!At  
appropriation account 拨款帐目 cm!vuoB~~  
Appropriation Bill 拨款法案 Z2;~{$&M+  
appropriation-in-aid system 补助拨款办法 Ozqh Jb  
approved assets 核准资产 bz:En'2>F  
approved basket stock 认可一篮子证券 hB'rkjt  
approved budget 核准预算 kJ* N`=  
approved charitable donation 认可慈善捐款 f/ 3'lPK^  
approved charitable institution 认可慈善机构 U7LCd+Z5X  
approved currency 核准货币；认可货币 Z%sTj6Th  
approved estimates 核准预算 D!,'}G#  
approved estimates of expenditure 核准开支预算 9 n5uO[D  
approved overseas insurer 核准海外保险人 a{e1g93}  
approved overseas trust company 核准海外信托公司 VaonG]Ues  
approved pooled investment fund 核准汇集投资基金 f!7fz~&Sh  
approved provident fund scheme 认可公积金计划 9QD+  
approved provision 核准拨款 _+}o/449  
approved redeemable share 核准可赎回股份 6Po{tKU  
approved regional stock 认可地区性证券 .Z`xNp  
approved retirement scheme 认可退休金计划 xJ^B.;>  
approved subordinated loan 核准附属贷款 9r:|u:i7m  
arbitrage 套戥；套汇；套利 iQ;lvOja  
arbitrageur 套戥者；套汇者 "MPS&OK  
arbitrary amount 临时款项 W T @XHwt  
arrangement 措施；安排；协定 i1{)\/f3  
arrears 欠款 MTR+|I3V  
arrears of pay 欠付薪酬 zl, Vj%d  
arrears of revenue 逾期未收税款；逾期未收的帐项 ;5|d[r}k3  
articles of association 组织章程；组织细则；组织章程细则 =BD|uIR  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 t[H
sqnP  
ascertainment of profit 确定利润 6EY0Fjsi  
"Asia Clear" “亚洲结算系统”