[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 pL1
s@KR  
allotment notice 股份配售通知；配股通知 ^a9 oKI9n  
allotment of shares 股份分配 X7*`  
allowable 可获宽免；免税的 24\gb v<  
allowable business loss 可扣除的营业亏损 J#3{S]*v_  
allowable expenses 可扣税的支出 @nV5.r0W}B  
allowance 免税额；津贴；备抵；准备金 `BZ&~vJ_  
allowance for debts 债项的免税额 JbQZ!+  
allowance for depreciation by wear and tear 耗损折旧免税额 }ublR&zlp
 
allowance for funeral expenses 殡殓费的免税额 ?Ce#BwQ>  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 )E7 FA|  
allowance for repairs and outgoings 修葺及支出方面的免税额 cJ}QXuuUv  
allowance to debtor 给债务人的津贴 \6 j^kY=  
alteration of capital 资本更改 : //U^sFL  
alternate trustee 候补受托人 QYE7p \  
amalgamation 合并 B Z+-p5]-  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 = Rc"^oS  
ambit of charges 征税范围；收费范围 {6vEEU  
amended valuation 经修订的估值 iT)WR90  
American Commodities Exchange 美国商品交易所 DhKr;e  
American Express Bank Limited 美国运通银行 \Xg?Ug*9w  
American Stock Exchange 美国证券交易所 *8g<R  
amortization 摊销 2O""4_G  
amount due from banks 存放银行同业的款项 fJ80tt?r  
amount due from banks abroad 存放海外银行同业的款项 JSMPyj  
amount due from holding companies 控股公司欠款 L0h G  
amount due from local banks 存放本港银行同业的款项 cHvF*A  
amount due to banks 银行同业的存款 \ a-CN>  
amount due to banks abroad 海外银行同业的存款 ]= x 1`j  
amount due to holding companies 控股公司存款 Aa(<L$e!`  
amount due to local banks 本港银行同业的存款 @ 6xGJ,s  
amount due to outport banks 外埠银行同业的存款 ]gd/ }m)1  
amount for note issue 发行纸币的款额 !r &Bn6*  
amount of bond 担保契据的款额 6
!7Pm>ml  
amount of consideration 代价款额 jD<pIHau  
amount of contribution 供款数额 E)'8U
 
amount of indebtedness 负债款额 o$bUY7_  
amount of principal of the loan 贷款本金额 ?AsDk~3  
amount of rates chargeable 应征差饷数额 5h_5Z
~  
amount of share capital 股本额 ,r+"7$  
amount of sums assured 承保款额 'wQy]zm$  
amount of variation 变动幅度 M23&<}Q8  
amount of vote 拨款数额 4Z%Y"PL(K  
amount payable 应付款额 u35q,u=I  
amount receivable 应收款额 *=nO  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 J 3?Dj  
analysis 分析 Z$2L~j"=!  
ancillary risk 附属风险 CI^|k
/  
annual account 周年帐目；周年帐目报表；年度决算；年结 $iJnxqn  
annual accounting date 年结日期 P1d,8~;  
annual allowance 每年免税额；年积金；年度津贴；年津 LF=c^9t  
annual balance 年度余额
~w.2-D  
annual disposable income 每年可动用收入 #vnT&FN0[  
annual estimates 周年预算 u(vw|nj`  
annual fee 年费 _`aR_%Gx  
annual general meeting 周年大会 H@!#;w  
annual growth rate 年增率；每年增长率 ,Aa|Bd]b  
annual long-term supplement 长期个案每年补助金 zHFTCL>"  
annual pensionable emolument 可供计算退休金的年薪 T^)plWw  
annual report 年报 VO9f~>`(  
Annual Report on the Consumer Price Index 《消费物价指数年报》 R7aXR\ R  
annual return 周年报表；周年申报表；每年报税表格 p?Sl}A@`  
Annual Return Rules 《周年报表规则》 6VR18Y!y  
annual review of consumer prices 每年消费物价回顾 _g6wQdxT  
annual roll-forward basis 逐年延展方式 gX/NtO%  
annual salary 年薪 /?3:X*  
annual statement 年度报表；年度决算表 q) _r3   
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 NWISS  
annuitant 年金受益人 ,C!n}+27  
annuity 年金 >(tO QeN  
annuity contract 年金合约 i[=C_+2  
annuity on human life 人寿年金 <d!6[,W;  
antecedent debt 先前的债项 IQ{?_'  
ante-dated cheque 倒填日期支票 u9>6|w+  
anticipated expenditure 预期开支 G2@KI-  
anticipated net profit 预期纯利 5'9.np F)  
anticipated revenue 预期收入 [:pl-_.C  
anti-inflation measure 反通货膨胀措施 #:W%,$9\P  
anti-inflationary stance 反通货膨胀立场 x(6vh2#vD  
apparent deficit 表面赤字 "t+r+ipf])  
apparent financial solvency 表面偿债能力 D=9}|b/  
apparent partner 表面合伙人 %c0z)R~  
application for personal assessment 个人入息课税申请书 {y/-:=S)A  
application of fund 资金应用 0WS|~?OR@  
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 OX)BP.h#  
appointed actuary 委任精算师 LhKY}R  
appointed auditor 委任核数师；委任审计师 [tN` :}?  
appointed trustee 委任的受托人 Iv1c4"  
appointer 委任人 $B ?? Ip?P  
apportioned pro rata 按比例分摊 '?k' 6R$'\  
apportionment 分配；分摊 0.(Ml5&e  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 &<{}8/x8(  
apportionment formula 分摊方程式 =+( Q.LmhC  
apportionment of estate duty 遗产税的分摊 >W~=]&7{s4  
appraisal 估价；评估 &fHc"-U}  
appreciable growth 可观增长 thQ J(w  
appreciable impact 显着影响 P8]ORQ6ZF  
appreciable increase 可观增长 &:#A+4&  
appreciation 增值；升值 f-]><z  
appreciation against other currencies 相对其他货币升值 TMtI^mkB:  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 V Qh/  
appreciation tax 增值税 \!7*(&yly  
appropriation 拨款；拨用；拨付 r$?Vx_f`Q  
appropriation account 拨款帐目 %xh?!s|G(  
Appropriation Bill 拨款法案 #-dK0<:  
appropriation-in-aid system 补助拨款办法 1O9$W?)Q  
approved assets 核准资产 w%I8CU_}.  
approved basket stock 认可一篮子证券 VK$zq5D  
approved budget 核准预算 Avd *~  
approved charitable donation 认可慈善捐款 1!s!wQgS  
approved charitable institution 认可慈善机构 @|]G0&gn&?  
approved currency 核准货币；认可货币 f:FpyCo=9  
approved estimates 核准预算 omT(3)TP  
approved estimates of expenditure 核准开支预算 m/" J s  
approved overseas insurer 核准海外保险人 hJ4S3b  
approved overseas trust company 核准海外信托公司 "$Y(NFb  
approved pooled investment fund 核准汇集投资基金 U>1b9G"_  
approved provident fund scheme 认可公积金计划 {)uU6z {'  
approved provision 核准拨款 /6smVz@O  
approved redeemable share 核准可赎回股份 [^Q&suy  
approved regional stock 认可地区性证券 V:QdQ;c  
approved retirement scheme 认可退休金计划 Bj+wayMi  
approved subordinated loan 核准附属贷款 Ki63Ox^O  
arbitrage 套戥；套汇；套利 h/{8bC@bi  
arbitrageur 套戥者；套汇者 m/KjJ"s,
 
arbitrary amount 临时款项 "p`o]$Wv  
arrangement 措施；安排；协定 b+_hI)T  
arrears 欠款 LAos0bc)w\  
arrears of pay 欠付薪酬 }eI`
Qg  
arrears of revenue 逾期未收税款；逾期未收的帐项 CJ:uYXJJ:z  
articles of association 组织章程；组织细则；组织章程细则 h\2}875  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 }*Dd/'2+1  
ascertainment of profit 确定利润 xLZMpP5c  
"Asia Clear" “亚洲结算系统”