[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 )^ <3\e  
allotment notice 股份配售通知；配股通知 @J vZ[T/  
allotment of shares 股份分配 C5n? 0I9  
allowable 可获宽免；免税的 d 4O   
allowable business loss 可扣除的营业亏损 N[k<@Q?*a  
allowable expenses 可扣税的支出 )+Y&4Qu  
allowance 免税额；津贴；备抵；准备金 ^ vbWRG~  
allowance for debts 债项的免税额 @vs@>CYdz  
allowance for depreciation by wear and tear 耗损折旧免税额 P(h5=0`*PR  
allowance for funeral expenses 殡殓费的免税额 &KqVN]1+^  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 z{?
4*Bq  
allowance for repairs and outgoings 修葺及支出方面的免税额 W9R`A  
allowance to debtor 给债务人的津贴 8A{6j  
alteration of capital 资本更改 X~RH^VYv  
alternate trustee 候补受托人 ]k+m=OR{/  
amalgamation 合并 b3U6;]|x  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 -<W2PY<  
ambit of charges 征税范围；收费范围 T[.[ g/`  
amended valuation 经修订的估值 LSkk;)'2K  
American Commodities Exchange 美国商品交易所 \*"`L3  
American Express Bank Limited 美国运通银行 2Qay
M?k8  
American Stock Exchange 美国证券交易所 2)\vj5<~$  
amortization 摊销 I/p] DT  
amount due from banks 存放银行同业的款项 `ROEV~  
amount due from banks abroad 存放海外银行同业的款项 UK3a{O[5  
amount due from holding companies 控股公司欠款 1D{#rA.X  
amount due from local banks 存放本港银行同业的款项
"mZ.V  
amount due to banks 银行同业的存款 H_B~P%E@]  
amount due to banks abroad 海外银行同业的存款 q)iTn)Z!  
amount due to holding companies 控股公司存款 SS8ocGX  
amount due to local banks 本港银行同业的存款 OE"<!oIs  
amount due to outport banks 外埠银行同业的存款 :vQM>9l7  
amount for note issue 发行纸币的款额 crn k|o  
amount of bond 担保契据的款额 I/s.xk_i  
amount of consideration 代价款额 B\_[R'Pf&  
amount of contribution 供款数额 _#'9kx|)  
amount of indebtedness 负债款额 Do;#NLrWb  
amount of principal of the loan 贷款本金额 G5c7:iGm/c  
amount of rates chargeable 应征差饷数额 b5 Q NEi  
amount of share capital 股本额 h%1Y6$  
amount of sums assured 承保款额 &!1}`4$[T  
amount of variation 变动幅度 y1C/v:;  
amount of vote 拨款数额 F6dr  
amount payable 应付款额 ,sDr9h/'C3  
amount receivable 应收款额 K]"Kf{bx  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 Qpu3( `d<  
analysis 分析 oI@9}*  
ancillary risk 附属风险 uva\0q  
annual account 周年帐目；周年帐目报表；年度决算；年结 )H+kB<n  
annual accounting date 年结日期 $G[KT):N  
annual allowance 每年免税额；年积金；年度津贴；年津 wkikD  
annual balance 年度余额 6k9LxC:M  
annual disposable income 每年可动用收入 <lo`q<q  
annual estimates 周年预算 S< x:t(  
annual fee 年费 yJ/#"z=h?  
annual general meeting 周年大会 #
nEL~
&  
annual growth rate 年增率；每年增长率 l)8s
w=  
annual long-term supplement 长期个案每年补助金 !F7:i  
annual pensionable emolument 可供计算退休金的年薪 `K?1L{p'4  
annual report 年报 v2J0u:#,  
Annual Report on the Consumer Price Index 《消费物价指数年报》 `-O=>U5nH  
annual return 周年报表；周年申报表；每年报税表格 ~`Sle xK|}  
Annual Return Rules 《周年报表规则》 _A-V@%3  
annual review of consumer prices 每年消费物价回顾 j>!sN`dBj  
annual roll-forward basis 逐年延展方式 og-]tEWA1  
annual salary 年薪 kaFnw(xa  
annual statement 年度报表；年度决算表 \cZfg%PN  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 D#v?gPo4  
annuitant 年金受益人 B>|5xpZM12  
annuity 年金 rJ(OAKnY  
annuity contract 年金合约 KXe ka  
annuity on human life 人寿年金 Gah lS*W   
antecedent debt 先前的债项 k18$JyaG  
ante-dated cheque 倒填日期支票 Y:pRcO.4g  
anticipated expenditure 预期开支 2Xgx*'t\  
anticipated net profit 预期纯利 x/I;nMY  
anticipated revenue 预期收入 Yu3_=: <C  
anti-inflation measure 反通货膨胀措施 3h&b
Z  
anti-inflationary stance 反通货膨胀立场 =|0/Ynfe  
apparent deficit 表面赤字 d@>\E/zA  
apparent financial solvency 表面偿债能力 T %/  
apparent partner 表面合伙人 AZwa4n}"  
application for personal assessment 个人入息课税申请书 s.y}U5Ty?P  
application of fund 资金应用 jo0Pd_W8&  
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 Z#7U "G-A  
appointed actuary 委任精算师 xF8 :^'  
appointed auditor 委任核数师；委任审计师 ^<;w+%[MT  
appointed trustee 委任的受托人 [TCRB`nTQF  
appointer 委任人 wLMvC{5  
apportioned pro rata 按比例分摊 $L&BT 0  
apportionment 分配；分摊 e?<D F.Md+  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 C*G/_`?9  
apportionment formula 分摊方程式 7@P6 56{  
apportionment of estate duty 遗产税的分摊 -eL'KO5'  
appraisal 估价；评估 JS7dsO0;  
appreciable growth 可观增长 @?/\c:cp  
appreciable impact 显着影响 o+^Eu}[.  
appreciable increase 可观增长 /"MJkM.~E  
appreciation 增值；升值 C1 {ZW~"YI  
appreciation against other currencies 相对其他货币升值 RbAt3k;y  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 {!t=n
 
appreciation tax 增值税 oKiD8':  
appropriation 拨款；拨用；拨付 owMmCR  
appropriation account 拨款帐目 *w 21U!  
Appropriation Bill 拨款法案 kY!C_kFcn  
appropriation-in-aid system 补助拨款办法 Tc_do"uU  
approved assets 核准资产 .. UoyBV  
approved basket stock 认可一篮子证券 ;eh/_hPM  
approved budget 核准预算 oCA(FQ6  
approved charitable donation 认可慈善捐款 ]ymC3LV]  
approved charitable institution 认可慈善机构 ~04[KG  
approved currency 核准货币；认可货币 4\1;A`2%0  
approved estimates 核准预算 ee<H@LeG  
approved estimates of expenditure 核准开支预算 Ilef+V^qr  
approved overseas insurer 核准海外保险人 6n-r  
approved overseas trust company 核准海外信托公司 n?Zf/T  
approved pooled investment fund 核准汇集投资基金 yoW> BX  
approved provident fund scheme 认可公积金计划 WRM$DA  
approved provision 核准拨款 ai^t
= s  
approved redeemable share 核准可赎回股份 /.v_N%*-v  
approved regional stock 认可地区性证券 $rTu6(i1  
approved retirement scheme 认可退休金计划 Hf_'32e3<  
approved subordinated loan 核准附属贷款 ucM.Ro=@  
arbitrage 套戥；套汇；套利 [`9^QEj  
arbitrageur 套戥者；套汇者 yM|g|;U  
arbitrary amount 临时款项 OQ
c{ V  
arrangement 措施；安排；协定 InN{^uN  
arrears 欠款 X~zRZ0  
arrears of pay 欠付薪酬 w&C1=v -h  
arrears of revenue 逾期未收税款；逾期未收的帐项 DO%Pwfk
d  
articles of association 组织章程；组织细则；组织章程细则 :iEAUM  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 4 P f+]R  
ascertainment of profit 确定利润 k-vA#  
"Asia Clear" “亚洲结算系统”