[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 jYi,oE  
allotment notice 股份配售通知；配股通知 Tf~eH!~0  
allotment of shares 股份分配 w i[9RD@  
allowable 可获宽免；免税的 y_X jY  
allowable business loss 可扣除的营业亏损 o2X95NiH  
allowable expenses 可扣税的支出 OHi.5 (  
allowance 免税额；津贴；备抵；准备金 yI1:L -  
allowance for debts 债项的免税额 'y\
Je7  
allowance for depreciation by wear and tear 耗损折旧免税额 @4hzNi+  
allowance for funeral expenses 殡殓费的免税额 gu3i
aM$W  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 Ym1vq
=  
allowance for repairs and outgoings 修葺及支出方面的免税额 ~v%6*9  
allowance to debtor 给债务人的津贴  q[_qZ  
alteration of capital 资本更改 Z/
%FQ  
alternate trustee 候补受托人 )i}j\";>L  
amalgamation 合并
I%u 2 ce  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 g]lEG>y1R  
ambit of charges 征税范围；收费范围 e
p=r7Mft  
amended valuation 经修订的估值  ][wb4$2  
American Commodities Exchange 美国商品交易所 ZA+dtEE=f9  
American Express Bank Limited 美国运通银行 "aOs#4N  
American Stock Exchange 美国证券交易所 GuO}CQs^W  
amortization 摊销 /kY9z~l  
amount due from banks 存放银行同业的款项 5>I-? Ki  
amount due from banks abroad 存放海外银行同业的款项 T[Zs{S  
amount due from holding companies 控股公司欠款 c`soVqT$?  
amount due from local banks 存放本港银行同业的款项 -T,?'J0 2  
amount due to banks 银行同业的存款 z~#;[bER  
amount due to banks abroad 海外银行同业的存款 l)9IgJ|<b  
amount due to holding companies 控股公司存款 ZU73UL  
amount due to local banks 本港银行同业的存款 q2*A'C  
amount due to outport banks 外埠银行同业的存款 m,lZy#02s3  
amount for note issue 发行纸币的款额 pR$(V4>  
amount of bond 担保契据的款额 x"{aO6M  
amount of consideration 代价款额 $AZYY\1  
amount of contribution 供款数额 =p8uP5H  
amount of indebtedness 负债款额 xj3qOx$  
amount of principal of the loan 贷款本金额 I.n,TJoz4J  
amount of rates chargeable 应征差饷数额 7v*gwBH  
amount of share capital 股本额 ysz =Xw  
amount of sums assured 承保款额 s0/O/G?  
amount of variation 变动幅度 ;cXw;$&D  
amount of vote 拨款数额 UDH Wl_%L  
amount payable 应付款额 }T@=I&g;  
amount receivable 应收款额 +nE>)ZH  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 8@t8P5(vL  
analysis 分析 vkIIuNdDlx  
ancillary risk 附属风险 inWLIXC,  
annual account 周年帐目；周年帐目报表；年度决算；年结 a_RY Yj  
annual accounting date 年结日期 8M99cx*K  
annual allowance 每年免税额；年积金；年度津贴；年津 & Q3Fgj  
annual balance 年度余额 Am<5J,<uy  
annual disposable income 每年可动用收入 =]%JTGdp(  
annual estimates 周年预算 X:oOp=y]|  
annual fee 年费 Zz0bd473k?  
annual general meeting 周年大会 YNr"]SA@;  
annual growth rate 年增率；每年增长率 cLV*5?gVO  
annual long-term supplement 长期个案每年补助金 ij ?7MP  
annual pensionable emolument 可供计算退休金的年薪 *%Rmdyn  
annual report 年报 \baY+,Dr+  
Annual Report on the Consumer Price Index 《消费物价指数年报》 ,U~A=bsa  
annual return 周年报表；周年申报表；每年报税表格 ib=)N)l  
Annual Return Rules 《周年报表规则》 ?{ N,&d  
annual review of consumer prices 每年消费物价回顾 $*ff] >#  
annual roll-forward basis 逐年延展方式 N&HI)X2&  
annual salary 年薪 0$*7lQ<a#M  
annual statement 年度报表；年度决算表 h} `v0E  
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 cUY-  
annuitant 年金受益人 ev4[4T-(@  
annuity 年金 3`bQ0-D;  
annuity contract 年金合约 gJQ#j~'  
annuity on human life 人寿年金 tF:AnNp=  
antecedent debt 先前的债项 O] @E8<?^  
ante-dated cheque 倒填日期支票 J$#T_4  )  
anticipated expenditure 预期开支 ,8e'<y  
anticipated net profit 预期纯利 ANhqS  
anticipated revenue 预期收入 ON,[!pc  
anti-inflation measure 反通货膨胀措施 k+J%o%* <  
anti-inflationary stance 反通货膨胀立场 d4| )=  
apparent deficit 表面赤字 IL*B@E8  
apparent financial solvency 表面偿债能力 NiZfaC6V  
apparent partner 表面合伙人 ;z'&$#pA  
application for personal assessment 个人入息课税申请书 D0Dz@25-  
application of fund 资金应用 39v Bsc  
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 ]3LLlXtK[  
appointed actuary 委任精算师 $ VT)  
appointed auditor 委任核数师；委任审计师 *ERV\/  
appointed trustee 委任的受托人 N3%#JdzZ$  
appointer 委任人 CD&a_-'z$K  
apportioned pro rata 按比例分摊
7kLurv  
apportionment 分配；分摊 b j&!$')  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 P T;{U<5  
apportionment formula 分摊方程式 $|~<6A{y  
apportionment of estate duty 遗产税的分摊 \D@j`o  
appraisal 估价；评估 y!b2;- Dp  
appreciable growth 可观增长 $gl|^
c\  
appreciable impact 显着影响 3Bl|~K;-  
appreciable increase 可观增长 "V[j&B)P  
appreciation 增值；升值 @Tu`0=8  
appreciation against other currencies 相对其他货币升值 ~su>RolaX  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 //&3{B  
appreciation tax 增值税 %p 6Ms  
appropriation 拨款；拨用；拨付 2j-l<!s  
appropriation account 拨款帐目 U1YqyG8  
Appropriation Bill 拨款法案 *j3U+HV  
appropriation-in-aid system 补助拨款办法 j9fBl:Fr  
approved assets 核准资产 o<nM-"yWb  
approved basket stock 认可一篮子证券 Xh8U}w<k6  
approved budget 核准预算 MSCH6R"5  
approved charitable donation 认可慈善捐款 fEBi'Ad  
approved charitable institution 认可慈善机构 Q`k;E}x_-  
approved currency 核准货币；认可货币 QNb Z)  
approved estimates 核准预算  zK6w0  
approved estimates of expenditure 核准开支预算 HhynU/36  
approved overseas insurer 核准海外保险人 bW
`nLiw}%  
approved overseas trust company 核准海外信托公司 ntIR#fB  
approved pooled investment fund 核准汇集投资基金 /4;mj E  
approved provident fund scheme 认可公积金计划 uuM1_nD[  
approved provision 核准拨款 _ s 3aaOL  
approved redeemable share 核准可赎回股份 lf=G  
approved regional stock 认可地区性证券 #N][-i  
approved retirement scheme 认可退休金计划 I bD u+~)  
approved subordinated loan 核准附属贷款 n*[ZS[I  
arbitrage 套戥；套汇；套利 z};|.N}  
arbitrageur 套戥者；套汇者 /we]i1-9  
arbitrary amount 临时款项 q]4h#?.-1v  
arrangement 措施；安排；协定 & b (*  
arrears 欠款 XpANaqH\  
arrears of pay 欠付薪酬 JZ}zXv  
arrears of revenue 逾期未收税款；逾期未收的帐项 o33t~@RX  
articles of association 组织章程；组织细则；组织章程细则 pLu5x<  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 3HyOQD"{  
ascertainment of profit 确定利润 yy5|8L  
"Asia Clear" “亚洲结算系统”