[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 @|b-X? `  
allotment notice 股份配售通知；配股通知 .Fo#Dmq3  
allotment of shares 股份分配 5qz,FKx5  
allowable 可获宽免；免税的 QoZV6  
allowable business loss 可扣除的营业亏损 Tx;a2:6\[  
allowable expenses 可扣税的支出 }nd>SK4  
allowance 免税额；津贴；备抵；准备金 SOOVUMj  
allowance for debts 债项的免税额 dR S:S_  
allowance for depreciation by wear and tear 耗损折旧免税额 _i05'_  
allowance for funeral expenses 殡殓费的免税额 QHR,p/p  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 8fXiadP#  
allowance for repairs and outgoings 修葺及支出方面的免税额 }=-0DSLVj  
allowance to debtor 给债务人的津贴 <YaTr9%w  
alteration of capital 资本更改 f% pT-#  
alternate trustee 候补受托人 |R}=HsYey  
amalgamation 合并 cpdESc9W  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 3`^@
ymY  
ambit of charges 征税范围；收费范围 p) 8S]p]  
amended valuation 经修订的估值 S^rf^%  
American Commodities Exchange 美国商品交易所 pe?)AiTZ:  
American Express Bank Limited 美国运通银行 <\&9Odqc  
American Stock Exchange 美国证券交易所 #Z%" ?RJ  
amortization 摊销 VQ9A/DH/  
amount due from banks 存放银行同业的款项 6'#5Dqw"r  
amount due from banks abroad 存放海外银行同业的款项 :$k*y%Z*N&  
amount due from holding companies 控股公司欠款 lFzVd N  
amount due from local banks 存放本港银行同业的款项 C"I jr=w  
amount due to banks 银行同业的存款 ;{ifLI 0#  
amount due to banks abroad 海外银行同业的存款 LikcW#  
amount due to holding companies 控股公司存款 E8PDIjp  
amount due to local banks 本港银行同业的存款 ~lj[> |\Oj  
amount due to outport banks 外埠银行同业的存款 v;]rFc#Px[  
amount for note issue 发行纸币的款额 2%%\jlT_  
amount of bond 担保契据的款额 47q> q  
amount of consideration 代价款额 *] ihc u  
amount of contribution 供款数额 &hYgu3O  
amount of indebtedness 负债款额 K<>kT4  
amount of principal of the loan 贷款本金额 [}L~zn6>?a  
amount of rates chargeable 应征差饷数额 >#]A2,  
amount of share capital 股本额 )~U1sW&t  
amount of sums assured 承保款额 y!FO  
amount of variation 变动幅度 n~^SwOt~;5  
amount of vote 拨款数额 )WqolB  
amount payable 应付款额 N r 4}x7  
amount receivable 应收款额 !..<_qfw  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 n5}]C{s'  
analysis 分析 5u!\c(TJ+  
ancillary risk 附属风险 bZ`v1d (r  
annual account 周年帐目；周年帐目报表；年度决算；年结 hYJzF.DW<$  
annual accounting date 年结日期 0m_yW$w  
annual allowance 每年免税额；年积金；年度津贴；年津 @DysM~I  
annual balance 年度余额  *&_*G~>D  
annual disposable income 每年可动用收入 ;(i6 X)  
annual estimates 周年预算 H>TO8;5(  
annual fee 年费 #mQ@4k9i  
annual general meeting 周年大会 ',EI[ ]+  
annual growth rate 年增率；每年增长率 }A3/(   
annual long-term supplement 长期个案每年补助金 FGV L[\  
annual pensionable emolument 可供计算退休金的年薪 fL*7u\m:  
annual report 年报 2) X#&IE  
Annual Report on the Consumer Price Index 《消费物价指数年报》 <%)vl P#@  
annual return 周年报表；周年申报表；每年报税表格 D3o,2E(o  
Annual Return Rules 《周年报表规则》 &4?&tGi  
annual review of consumer prices 每年消费物价回顾 (y9KO56.V&  
annual roll-forward basis 逐年延展方式 bmG`:_  
annual salary 年薪 '<Zm>L&  
annual statement 年度报表；年度决算表 F^%w%E\  
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 h@%Xy(/m'  
annuitant 年金受益人 F-m%d@P&X  
annuity 年金 DDrR9}k  
annuity contract 年金合约 3aqH!?rVU  
annuity on human life 人寿年金 ]1 f^ SxSI  
antecedent debt 先前的债项
OUBGbld  
ante-dated cheque 倒填日期支票 digc7;8L  
anticipated expenditure 预期开支 YC6T0m  
anticipated net profit 预期纯利 :60vbO  
anticipated revenue 预期收入 u BEwYQB  
anti-inflation measure 反通货膨胀措施 *Soi  
anti-inflationary stance 反通货膨胀立场
#NM )  
apparent deficit 表面赤字 ob7'''i  
apparent financial solvency 表面偿债能力 ,.)wCZ,wca  
apparent partner 表面合伙人 U^PXpNQ'  
application for personal assessment 个人入息课税申请书 't<iB&wgF  
application of fund 资金应用 Sz0PZtJ  
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 Olzw)Wj
G  
appointed actuary 委任精算师 L)'G_)Sl  
appointed auditor 委任核数师；委任审计师 3&-rOc
 
appointed trustee 委任的受托人 qk& F>6<9*  
appointer 委任人
-E7mt`:d  
apportioned pro rata 按比例分摊 N3G9
o`k  
apportionment 分配；分摊 ^>|ZN2  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 \+o
\wTW  
apportionment formula 分摊方程式 E*'YxI  
apportionment of estate duty 遗产税的分摊 t&U9Z
$L S  
appraisal 估价；评估 vXKL<  
appreciable growth 可观增长 opa/
+V3E4  
appreciable impact 显着影响 ?mH=3 :~  
appreciable increase 可观增长 :C5w5 Vnj  
appreciation 增值；升值 LW1 4 'A}  
appreciation against other currencies 相对其他货币升值 :2/L1A)O  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 )LP'
4*  
appreciation tax 增值税 j^jC|  
appropriation 拨款；拨用；拨付 IyO0~Vx>  
appropriation account 拨款帐目 //8W">u  
Appropriation Bill 拨款法案 N#u'SGTG  
appropriation-in-aid system 补助拨款办法 Jn hdZa  
approved assets 核准资产 .tRm1&Qi  
approved basket stock 认可一篮子证券 Z %pc"  
approved budget 核准预算 k0Vri$x  
approved charitable donation 认可慈善捐款 D.
Ke  
approved charitable institution 认可慈善机构 ?_H9>/:.  
approved currency 核准货币；认可货币 24wDnDyh  
approved estimates 核准预算 *;Kp"j  
approved estimates of expenditure 核准开支预算 +^7cS6"L  
approved overseas insurer 核准海外保险人 Dl>tF?=  
approved overseas trust company 核准海外信托公司 'aNkU  
approved pooled investment fund 核准汇集投资基金 e'mF1al  
approved provident fund scheme 认可公积金计划 zgjg#|  
approved provision 核准拨款 o)I)I/v  
approved redeemable share 核准可赎回股份 i#:To |\u  
approved regional stock 认可地区性证券 75\ZD-{T:  
approved retirement scheme 认可退休金计划 p[4 +`8  
approved subordinated loan 核准附属贷款 ~(GvjB/C8  
arbitrage 套戥；套汇；套利 U5"u h} 3  
arbitrageur 套戥者；套汇者 {\>4)TA  
arbitrary amount 临时款项 {C w.?JU  
arrangement 措施；安排；协定 GgxPpS<ne  
arrears 欠款 $:s@nKgnD~  
arrears of pay 欠付薪酬 uyX %&r  
arrears of revenue 逾期未收税款；逾期未收的帐项 L@Rgiq|v-|  
articles of association 组织章程；组织细则；组织章程细则 6lzjaW5h  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 nWK8.&{.  
ascertainment of profit 确定利润  ~&~4{  
"Asia Clear" “亚洲结算系统”