[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 z2[{3Kd*  
allotment notice 股份配售通知；配股通知 A/88WC$v  
allotment of shares 股份分配 tYCVVs`?  
allowable 可获宽免；免税的 KLgg([  
allowable business loss 可扣除的营业亏损 [Lq9lw&   
allowable expenses 可扣税的支出 nG0R1<  
allowance 免税额；津贴；备抵；准备金 ,#K{+1z:  
allowance for debts 债项的免税额 3U%kf<m=  
allowance for depreciation by wear and tear 耗损折旧免税额 I9*BTT]  
allowance for funeral expenses 殡殓费的免税额 /-
Z}=  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 V{n7KhN~Y!  
allowance for repairs and outgoings 修葺及支出方面的免税额 Cm;M; ?  
allowance to debtor 给债务人的津贴 =TJ9Gr/R&:  
alteration of capital 资本更改 R$i-
%3  
alternate trustee 候补受托人 7R$O~R3p  
amalgamation 合并 CI^s~M >  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 *1,4#8tB  
ambit of charges 征税范围；收费范围 z8cefD9F  
amended valuation 经修订的估值 ~{-9qOGw;  
American Commodities Exchange 美国商品交易所 ry0YS\W  
American Express Bank Limited 美国运通银行 <"{VVyK  
American Stock Exchange 美国证券交易所 /cZTj!M  
amortization 摊销 Lwn  
amount due from banks 存放银行同业的款项 (h'Bz6K  
amount due from banks abroad 存放海外银行同业的款项 pKaU [1x?%  
amount due from holding companies 控股公司欠款 3? F~H  
amount due from local banks 存放本港银行同业的款项 >35W{d  
amount due to banks 银行同业的存款 %a']TX  
amount due to banks abroad 海外银行同业的存款 DGNn #DP  
amount due to holding companies 控股公司存款 4))N(m%3F  
amount due to local banks 本港银行同业的存款 _fS4a134R  
amount due to outport banks 外埠银行同业的存款 m}6Jdt'|  
amount for note issue 发行纸币的款额 2@Oz_?O=  
amount of bond 担保契据的款额 UT0}Ce>e  
amount of consideration 代价款额 (#8B  
amount of contribution 供款数额 y%O^Zm1  
amount of indebtedness 负债款额 IYv.~IQO  
amount of principal of the loan 贷款本金额 k%VYAON  
amount of rates chargeable 应征差饷数额 D!&]jkUN  
amount of share capital 股本额 UjS+Ddp  
amount of sums assured 承保款额  U7HfDDh  
amount of variation 变动幅度 kLc@U~M  
amount of vote 拨款数额 NuW6~PV  
amount payable 应付款额 3Uej]}c  
amount receivable 应收款额 <Y g6=e  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 L8(2or  
analysis 分析 <!F".9c@A  
ancillary risk 附属风险 n
;wViw  
annual account 周年帐目；周年帐目报表；年度决算；年结 N5zx#g  
annual accounting date 年结日期 AG><5 }  
annual allowance 每年免税额；年积金；年度津贴；年津 oX7_v_:J\R  
annual balance 年度余额 xxA^A  
annual disposable income 每年可动用收入 rE]Nr ;Ys  
annual estimates 周年预算 !*S,S{T8  
annual fee 年费 aJ}hlM>  
annual general meeting 周年大会 ~O|~M_Z  
annual growth rate 年增率；每年增长率 9sI&d  
annual long-term supplement 长期个案每年补助金 kU,g=+2J  
annual pensionable emolument 可供计算退休金的年薪 dh9@3. t  
annual report 年报 LW k
/h1  
Annual Report on the Consumer Price Index 《消费物价指数年报》 gegM&Xo  
annual return 周年报表；周年申报表；每年报税表格 bOSqD[?  
Annual Return Rules 《周年报表规则》 t~<HFY*w  
annual review of consumer prices 每年消费物价回顾 sf/m@425  
annual roll-forward basis 逐年延展方式 q;*'V9#  
annual salary 年薪 `@ny!S|1/  
annual statement 年度报表；年度决算表 e?FQ6?  
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 uIBN !\j  
annuitant 年金受益人 X ]W)D S  
annuity 年金 g#`}HuPoE  
annuity contract 年金合约 _>ZC;+c?  
annuity on human life 人寿年金 U({
N'y=  
antecedent debt 先前的债项 {Qc,Nl [?  
ante-dated cheque 倒填日期支票 f@[)*([  
anticipated expenditure 预期开支 ix$ ^1(  
anticipated net profit 预期纯利 UA4c4~$S  
anticipated revenue 预期收入 maeQ'Sv_&  
anti-inflation measure 反通货膨胀措施 cQ'x]u_  
anti-inflationary stance 反通货膨胀立场 <v/aquLN  
apparent deficit 表面赤字 yEk|(6+^  
apparent financial solvency 表面偿债能力 ^VW]Qr!  
apparent partner 表面合伙人 +r7hc;+G  
application for personal assessment 个人入息课税申请书 |}UA=? Xl  
application of fund 资金应用 `NsQ&G  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 TQb@szp:|  
appointed actuary 委任精算师 pU'${Z~b  
appointed auditor 委任核数师；委任审计师 2vU-9p {  
appointed trustee 委任的受托人 h(R7y@mp\0  
appointer 委任人 &*Xrh7K2e  
apportioned pro rata 按比例分摊 OQ4Pk/-'  
apportionment 分配；分摊 QO0@Ax\b  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 :,M+njcFc  
apportionment formula 分摊方程式 9HEqB0|ZRu  
apportionment of estate duty 遗产税的分摊 _`gkYu3R+  
appraisal 估价；评估 !#~KSO}zW2  
appreciable growth 可观增长 m.!LL]]  
appreciable impact 显着影响 
5D2mZ/  
appreciable increase 可观增长 T+aNX/c|>  
appreciation 增值；升值 'CS jj@3X  
appreciation against other currencies 相对其他货币升值 M$Bb,s  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ''D7Bat@  
appreciation tax 增值税 @$!6u0x  
appropriation 拨款；拨用；拨付 b8Z_oN5!  
appropriation account 拨款帐目 E_I-.o|  
Appropriation Bill 拨款法案 :5$ErI  
appropriation-in-aid system 补助拨款办法 m mZ P;  
approved assets 核准资产 ZZZ`@pXm;  
approved basket stock 认可一篮子证券 $_;rqTk]g  
approved budget 核准预算 U;IGV~oT  
approved charitable donation 认可慈善捐款 M$.bC0}T  
approved charitable institution 认可慈善机构 q'a]D
J`  
approved currency 核准货币；认可货币 Lq ;~6  
approved estimates 核准预算 :*BN>*1^\r  
approved estimates of expenditure 核准开支预算 uF1 4;  
approved overseas insurer 核准海外保险人 I'^XEl?  
approved overseas trust company 核准海外信托公司 QlV(D<  
approved pooled investment fund 核准汇集投资基金 Pz[UAJ  
approved provident fund scheme 认可公积金计划 QV.>Cy  
approved provision 核准拨款 \!30t1EZ  
approved redeemable share 核准可赎回股份 G6qZ>-GiL  
approved regional stock 认可地区性证券 D\+x/r?-I  
approved retirement scheme 认可退休金计划 p`rjWpH  
approved subordinated loan 核准附属贷款 ] Ok &%-  
arbitrage 套戥；套汇；套利 H\n6t-l  
arbitrageur 套戥者；套汇者 B~k{f}  
arbitrary amount 临时款项 Mpyza%zj  
arrangement 措施；安排；协定 [W{|94q  
arrears 欠款 W1<*9 O  
arrears of pay 欠付薪酬 7Ok-T10  
arrears of revenue 逾期未收税款；逾期未收的帐项 G7|d$!%  
articles of association 组织章程；组织细则；组织章程细则 SP<Sv8Okj  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 rPBsr<k#5  
ascertainment of profit 确定利润 5%(whSKZF  
"Asia Clear" “亚洲结算系统”