[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 %|o
J>+  
allotment notice 股份配售通知；配股通知 s1h/}  
allotment of shares 股份分配 PSZL2iGj9V  
allowable 可获宽免；免税的 yl1gx  
allowable business loss 可扣除的营业亏损 NT+?#0I  
allowable expenses 可扣税的支出 @]-jl}:]  
allowance 免税额；津贴；备抵；准备金 Ux}(?Z  
allowance for debts 债项的免税额 pnbIiyV  
allowance for depreciation by wear and tear 耗损折旧免税额 obNqsyc77R  
allowance for funeral expenses 殡殓费的免税额 >V*mr{ /1  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 N=QfP  
allowance for repairs and outgoings 修葺及支出方面的免税额 DIzH`|Y  
allowance to debtor 给债务人的津贴 ]A<~XIu  
alteration of capital 资本更改 6T#+V37  
alternate trustee 候补受托人 h?8]C#6^  
amalgamation 合并 Y[K*57fs  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ~R26  
ambit of charges 征税范围；收费范围 f^"N!f a  
amended valuation 经修订的估值 7U2J xE  
American Commodities Exchange 美国商品交易所 ZfgJ.<<  
American Express Bank Limited 美国运通银行 'zGo? a  
American Stock Exchange 美国证券交易所 6Qy@UfB  
amortization 摊销 "huFA| `  
amount due from banks 存放银行同业的款项 M L8<4o  
amount due from banks abroad 存放海外银行同业的款项 lo,$-bJ,<,  
amount due from holding companies 控股公司欠款 ^]a#7/]o  
amount due from local banks 存放本港银行同业的款项 8'4S8DM  
amount due to banks 银行同业的存款 jhg;%+KB  
amount due to banks abroad 海外银行同业的存款 e[/dv)J  
amount due to holding companies 控股公司存款 9)gC6IiW  
amount due to local banks 本港银行同业的存款 < !dqTJos  
amount due to outport banks 外埠银行同业的存款 "G@g" gP  
amount for note issue 发行纸币的款额 e^[H[d.WMC  
amount of bond 担保契据的款额 M#=] k  
amount of consideration 代价款额 26k LhFS  
amount of contribution 供款数额 _oUHJ~& ,  
amount of indebtedness 负债款额 (C@~3!AVa  
amount of principal of the loan 贷款本金额 q11>f  
amount of rates chargeable 应征差饷数额 5_z33,q2  
amount of share capital 股本额 -cSP_1  
amount of sums assured 承保款额 FTQ%JTgT  
amount of variation 变动幅度 fI~Xmw+}}  
amount of vote 拨款数额 S4h:|jLUF  
amount payable 应付款额 0#S W!b|%  
amount receivable 应收款额 :E@3Vl#U  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 OI0;BBZ  
analysis 分析 YA +E\  
ancillary risk 附属风险
XoCC/  
annual account 周年帐目；周年帐目报表；年度决算；年结 'Ub g0"F(  
annual accounting date 年结日期 QiLEL  
annual allowance 每年免税额；年积金；年度津贴；年津 .NvQm]N0.  
annual balance 年度余额 !H irhDN  
annual disposable income 每年可动用收入 *EZHJt9  
annual estimates 周年预算 nx^]>w  
annual fee 年费 U
]vYV  
annual general meeting 周年大会 QZ:8+[oy  
annual growth rate 年增率；每年增长率 -:Ia^{YN  
annual long-term supplement 长期个案每年补助金
d)R:9M}v  
annual pensionable emolument 可供计算退休金的年薪 $d)ca9  
annual report 年报 X'`~s}vGO  
Annual Report on the Consumer Price Index 《消费物价指数年报》 N%"Y  
annual return 周年报表；周年申报表；每年报税表格 g)_e]&  
Annual Return Rules 《周年报表规则》 zOqn<Y@  
annual review of consumer prices 每年消费物价回顾 kM
Opi =Z1  
annual roll-forward basis 逐年延展方式 S<WdZ=8sA  
annual salary 年薪 0DmMG  
annual statement 年度报表；年度决算表 weE/TW\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 Ar:*oiU  
annuitant 年金受益人 OZTPOz.  
annuity 年金 $n+w$CI)  
annuity contract 年金合约 8&3V#sn'  
annuity on human life 人寿年金 -xDGH  
antecedent debt 先前的债项 4x;/HEb7?  
ante-dated cheque 倒填日期支票 *WIj4G.d  
anticipated expenditure 预期开支 'C ~y5j  
anticipated net profit 预期纯利 k-HCeZ  
anticipated revenue 预期收入 _',prZ*  
anti-inflation measure 反通货膨胀措施 w - Pk7I  
anti-inflationary stance 反通货膨胀立场 Ju3*lk/j-  
apparent deficit 表面赤字 )d$glI+  
apparent financial solvency 表面偿债能力 u\LFlX0sO  
apparent partner 表面合伙人 u9}
1)9  
application for personal assessment 个人入息课税申请书 3'c0#h@VD  
application of fund 资金应用 &znQ;NH#  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 D!.+Y-+Xzu  
appointed actuary 委任精算师 20iq2  
appointed auditor 委任核数师；委任审计师 f~ dd3m('  
appointed trustee 委任的受托人
839IRM@'5  
appointer 委任人 ZP;j9T!  
apportioned pro rata 按比例分摊 W0k0$\i
X  
apportionment 分配；分摊 B|4X}*@SX  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 1e>s{  
apportionment formula 分摊方程式 {e[c  
apportionment of estate duty 遗产税的分摊 $P
(v{W)  
appraisal 估价；评估 u)V#S:9]  
appreciable growth 可观增长 &%s8L\?  
appreciable impact 显着影响 8g:;)u4$P  
appreciable increase 可观增长 {iv<w8CU)  
appreciation 增值；升值 \L(*]:EP  
appreciation against other currencies 相对其他货币升值 VsN pHQG]  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 =9z[[dQ|L  
appreciation tax 增值税 P#_sg0oJF  
appropriation 拨款；拨用；拨付 i%g#+Gw  
appropriation account 拨款帐目 qnoNT%xazo  
Appropriation Bill 拨款法案 Mnz!nWhk  
appropriation-in-aid system 补助拨款办法 g-e#!(  
approved assets 核准资产 RheRe  
approved basket stock 认可一篮子证券 W ]Nv33i [  
approved budget 核准预算 lK4M.QV ?\  
approved charitable donation 认可慈善捐款 baP^<w^  
approved charitable institution 认可慈善机构 CWNx4)ZGw  
approved currency 核准货币；认可货币 W3;#fa:[L  
approved estimates 核准预算 KM!k$;my  
approved estimates of expenditure 核准开支预算 2con[!U  
approved overseas insurer 核准海外保险人 q
qu.EE
 
approved overseas trust company 核准海外信托公司 `8I&7c  
approved pooled investment fund 核准汇集投资基金 TP"1\O  
approved provident fund scheme 认可公积金计划 :sP!p`dl  
approved provision 核准拨款 sp ]zbX?  
approved redeemable share 核准可赎回股份 OzQ -7|m'J  
approved regional stock 认可地区性证券 !O#dV1wAa  
approved retirement scheme 认可退休金计划 U R%4@   
approved subordinated loan 核准附属贷款 ]\xy\\b/`  
arbitrage 套戥；套汇；套利 :pF_GkG  
arbitrageur 套戥者；套汇者 ph_4q@  
arbitrary amount 临时款项 EM/@T}  
arrangement 措施；安排；协定 4mHvgnT!WA  
arrears 欠款 Pf_S[ sm  
arrears of pay 欠付薪酬 Cxcr/9  
arrears of revenue 逾期未收税款；逾期未收的帐项 ?qX)ihe%k  
articles of association 组织章程；组织细则；组织章程细则 7As|Ns`  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 z9p05NFH  
ascertainment of profit 确定利润 J%jB?2 1:o  
"Asia Clear" “亚洲结算系统”