[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 gK]T
}  
allotment notice 股份配售通知；配股通知 VLl&>Pbe-  
allotment of shares 股份分配 X"]mR7k  
allowable 可获宽免；免税的 _.s\qQ  
allowable business loss 可扣除的营业亏损 ,cl"1>lp  
allowable expenses 可扣税的支出 _&8KB1~
 
allowance 免税额；津贴；备抵；准备金 zmrX%!CW  
allowance for debts 债项的免税额 K~9 jin  
allowance for depreciation by wear and tear 耗损折旧免税额 (RI>aDGRH  
allowance for funeral expenses 殡殓费的免税额 dqK  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 btkMY<o7  
allowance for repairs and outgoings 修葺及支出方面的免税额 }J4BxBuV8  
allowance to debtor 给债务人的津贴 }&'yt97+  
alteration of capital 资本更改 KJ05Zx~uma  
alternate trustee 候补受托人 /eI,]CB'z  
amalgamation 合并 Jf8'N ot  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 b W `)CWd  
ambit of charges 征税范围；收费范围 =#PudF.\  
amended valuation 经修订的估值 $$)<(MP3  
American Commodities Exchange 美国商品交易所 PdE)m/  
American Express Bank Limited 美国运通银行 ;9- 4J  
American Stock Exchange 美国证券交易所 yD=)&->Ra  
amortization 摊销 )GF
 
amount due from banks 存放银行同业的款项 8?]%Qi  
amount due from banks abroad 存放海外银行同业的款项 ek_i{'hFd  
amount due from holding companies 控股公司欠款 QRn:=J%W W  
amount due from local banks 存放本港银行同业的款项 `cy"-CJS  
amount due to banks 银行同业的存款 ,m_& eF  
amount due to banks abroad 海外银行同业的存款 Av[|.~g  
amount due to holding companies 控股公司存款 \)s 3]/"7  
amount due to local banks 本港银行同业的存款 L2Qp6A6S  
amount due to outport banks 外埠银行同业的存款 wMR[*I/  
amount for note issue 发行纸币的款额 .Jnp{Tet  
amount of bond 担保契据的款额 !{|yAt9kP  
amount of consideration 代价款额 2oNPR+ -  
amount of contribution 供款数额 fjzr8vU}C  
amount of indebtedness 负债款额  4
pOc`  
amount of principal of the loan 贷款本金额 kA->xjk  
amount of rates chargeable 应征差饷数额 o::ymAj  
amount of share capital 股本额 PSt|!GST  
amount of sums assured 承保款额 +k"8e?/e.  
amount of variation 变动幅度 q'U-{~q%  
amount of vote 拨款数额 19.!$;  
amount payable 应付款额 v\L Ip  
amount receivable 应收款额 ~wQ WWRk  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 l.LFlwt  
analysis 分析 r+WP
Q`Ar  
ancillary risk 附属风险 EJiF_  
annual account 周年帐目；周年帐目报表；年度决算；年结 Fb`7aFIf  
annual accounting date 年结日期 e?'k[ES ^  
annual allowance 每年免税额；年积金；年度津贴；年津 yW7S }I  
annual balance 年度余额 Z6HkQ=A64  
annual disposable income 每年可动用收入 N"Nd$4  
annual estimates 周年预算 -O
,O<tOm  
annual fee 年费 RM=+ZmA  
annual general meeting 周年大会 "q#kh,-C  
annual growth rate 年增率；每年增长率 )SZ,J-H08w  
annual long-term supplement 长期个案每年补助金 1=cfk#  
annual pensionable emolument 可供计算退休金的年薪 fCo2".
Tk  
annual report 年报 K,T]Fuy  
Annual Report on the Consumer Price Index 《消费物价指数年报》 '}[L sU  
annual return 周年报表；周年申报表；每年报税表格 QSQ\@h;E  
Annual Return Rules 《周年报表规则》 KARQKFp!C>  
annual review of consumer prices 每年消费物价回顾 bJ5z??  
annual roll-forward basis 逐年延展方式 I <o4l[--  
annual salary 年薪 L.~]qs|G/K  
annual statement 年度报表；年度决算表 N4JL.(m){I  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 za 4B+&JJ  
annuitant 年金受益人 OCoRcrAx  
annuity 年金 4)S?Y"Bs  
annuity contract 年金合约 7m)ykq:?  
annuity on human life 人寿年金 ;$&
5I9 N  
antecedent debt 先前的债项 \<
+47+  
ante-dated cheque 倒填日期支票 /o3FK  
anticipated expenditure 预期开支 t~=@r9`S  
anticipated net profit 预期纯利 iZqFVr&JF  
anticipated revenue 预期收入 N`^ W*>XB  
anti-inflation measure 反通货膨胀措施 [[Eu?vQ9R  
anti-inflationary stance 反通货膨胀立场 fP4IOlHkE  
apparent deficit 表面赤字 Zvw3C%In  
apparent financial solvency 表面偿债能力 \7?MUa.4  
apparent partner 表面合伙人 x@(f^P  
application for personal assessment 个人入息课税申请书 |
a~&E@0c  
application of fund 资金应用 Z["nY&.sI  
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 LR?#H)$  
appointed actuary 委任精算师 z.F+$6  
appointed auditor 委任核数师；委任审计师 r}M4()9L  
appointed trustee 委任的受托人 h 7P?n.K  
appointer 委任人 a[9OtZX<  
apportioned pro rata 按比例分摊 I&@@v\$*  
apportionment 分配；分摊 n`2"(7Wj  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 7)X&fV6<8  
apportionment formula 分摊方程式 bI0+J)  
apportionment of estate duty 遗产税的分摊 _ r)hr7
 
appraisal 估价；评估 o sH,(\4_  
appreciable growth 可观增长 ?At-   
appreciable impact 显着影响 &(1NOy X&  
appreciable increase 可观增长 *y@]zNPD  
appreciation 增值；升值 2\W<EWJ@  
appreciation against other currencies 相对其他货币升值  x a,LV  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 %R5MAs&-5  
appreciation tax 增值税 by3kfY]4s  
appropriation 拨款；拨用；拨付 5rSth.&  
appropriation account 拨款帐目 F4l6PGxF&\  
Appropriation Bill 拨款法案 K&oO+G^f  
appropriation-in-aid system 补助拨款办法 545 xs`Q_  
approved assets 核准资产 Sk%|-T(d$  
approved basket stock 认可一篮子证券 1j-i nj`  
approved budget 核准预算 f }e7g d]M  
approved charitable donation 认可慈善捐款 "N"k8,LH  
approved charitable institution 认可慈善机构 E8 )*HOT_T  
approved currency 核准货币；认可货币 yUlQPrNX  
approved estimates 核准预算 ?2/M W27w  
approved estimates of expenditure 核准开支预算 ZdzGJ[$  
approved overseas insurer 核准海外保险人 U9OF0=g  
approved overseas trust company 核准海外信托公司 r+yLK(<zp  
approved pooled investment fund 核准汇集投资基金 `-\JjMSQ1  
approved provident fund scheme 认可公积金计划 d'J?QH!N0  
approved provision 核准拨款 FNO lR>0e  
approved redeemable share 核准可赎回股份 Sgy~Z^  
approved regional stock 认可地区性证券 '0?E|B]Cp%  
approved retirement scheme 认可退休金计划 ,4$J|^T&  
approved subordinated loan 核准附属贷款 HAdm,   
arbitrage 套戥；套汇；套利 >b
${rgCvQ  
arbitrageur 套戥者；套汇者 mw%_yDZ{  
arbitrary amount 临时款项 sbIhg/:ok  
arrangement 措施；安排；协定 8=Ht+Br  
arrears 欠款 >FhBl\oIi  
arrears of pay 欠付薪酬 7K4%`O   
arrears of revenue 逾期未收税款；逾期未收的帐项 <6
$%Y2  
articles of association 组织章程；组织细则；组织章程细则 T!E LH!  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 40ZB;j$l  
ascertainment of profit 确定利润 f>PU# D @B  
"Asia Clear" “亚洲结算系统”