[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 T=vI'"w  
allotment notice 股份配售通知；配股通知 KC'{>rt7  
allotment of shares 股份分配 gC_U7aw  
allowable 可获宽免；免税的 G(i/ @>l  
allowable business loss 可扣除的营业亏损 2cL<`  
allowable expenses 可扣税的支出 rE 8-MB  
allowance 免税额；津贴；备抵；准备金 KV Bz=  
allowance for debts 债项的免税额 90a= 39kI  
allowance for depreciation by wear and tear 耗损折旧免税额 n7vi@^lf(  
allowance for funeral expenses 殡殓费的免税额 qW*)]s)z  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 [/FIY!nC?  
allowance for repairs and outgoings 修葺及支出方面的免税额 #\qES7We6  
allowance to debtor 给债务人的津贴 o
' G")o  
alteration of capital 资本更改 <>caj Q@  
alternate trustee 候补受托人 }/|1"D  
amalgamation 合并 7o3f5"z  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 >K3Lww)Ln  
ambit of charges 征税范围；收费范围 LvS`  
amended valuation 经修订的估值 > ewcD{bt  
American Commodities Exchange 美国商品交易所 Pg7/g=Va  
American Express Bank Limited 美国运通银行 o/&Q^^Xj^~  
American Stock Exchange 美国证券交易所 Y&nY]VV  
amortization 摊销 Ad(j&P  
amount due from banks 存放银行同业的款项 %5b2vrg~*  
amount due from banks abroad 存放海外银行同业的款项 Onao'sjY  
amount due from holding companies 控股公司欠款 yd$y\pN=<  
amount due from local banks 存放本港银行同业的款项 zrcSPh  
amount due to banks 银行同业的存款 6v-h!1p{u  
amount due to banks abroad 海外银行同业的存款 *5^h>Vk/  
amount due to holding companies 控股公司存款 F{v+z8nW  
amount due to local banks 本港银行同业的存款 !U@[lBW  
amount due to outport banks 外埠银行同业的存款 &12.
|  
amount for note issue 发行纸币的款额 -O\`G<s%  
amount of bond 担保契据的款额 k
AMt8  
amount of consideration 代价款额 n=`UhC  
amount of contribution 供款数额 t2>Vj>U  
amount of indebtedness 负债款额 qbjRw!2?w  
amount of principal of the loan 贷款本金额 9kcAMk1K  
amount of rates chargeable 应征差饷数额 QM=X<?m/,=  
amount of share capital 股本额 Q/':<QY  
amount of sums assured 承保款额 `3~w#?+=*  
amount of variation 变动幅度 rc"yEI-``"  
amount of vote 拨款数额 LaRY#9  
amount payable 应付款额 ,Ao8QN  
amount receivable 应收款额 mU;TB%#)  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 Hly$ Wm  
analysis 分析 =4G9ev 4  
ancillary risk 附属风险 Vx'_fb?wap  
annual account 周年帐目；周年帐目报表；年度决算；年结 Y`%:hvy~  
annual accounting date 年结日期 b1-JnEc  
annual allowance 每年免税额；年积金；年度津贴；年津 h<[o;E  
annual balance 年度余额 rQU;?[y  
annual disposable income 每年可动用收入 {C [7V{4(%  
annual estimates 周年预算 *g7dB2{  
annual fee 年费 ."dmL=  
annual general meeting 周年大会 M*nfWQ a  
annual growth rate 年增率；每年增长率 mDtD7FzJ  
annual long-term supplement 长期个案每年补助金 S>nM&758  
annual pensionable emolument 可供计算退休金的年薪 ydw')Em  
annual report 年报 )]'?yS"  
Annual Report on the Consumer Price Index 《消费物价指数年报》 oE}1D?3Sp  
annual return 周年报表；周年申报表；每年报税表格 wJ i
p{  
Annual Return Rules 《周年报表规则》 I_4'9  
annual review of consumer prices 每年消费物价回顾 ?_IRO|  
annual roll-forward basis 逐年延展方式 94Z~]C  
annual salary 年薪 jlItPdCv  
annual statement 年度报表；年度决算表 |dXmg13( -  
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 {/N4/gu  
annuitant 年金受益人 c8
A //  
annuity 年金
b2hB'!m  
annuity contract 年金合约 Pn0V{SJOJ%  
annuity on human life 人寿年金 ~u3E+w  
antecedent debt 先前的债项 F]xo*  
ante-dated cheque 倒填日期支票 ,u/GA<'#M  
anticipated expenditure 预期开支 El,p}Bi.  
anticipated net profit 预期纯利 +v/_R{ M  
anticipated revenue 预期收入 '~2;WF0h  
anti-inflation measure 反通货膨胀措施 :Fm)<VN"  
anti-inflationary stance 反通货膨胀立场 Iq MXd K|  
apparent deficit 表面赤字 ?Yxk1Y4ig)  
apparent financial solvency 表面偿债能力 IWX%6*Zz  
apparent partner 表面合伙人 x,pz X(  
application for personal assessment 个人入息课税申请书 :be BiO  
application of fund 资金应用 zxY  
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 {x s{  
appointed actuary 委任精算师 p \1-.  
appointed auditor 委任核数师；委任审计师 l:%4@t`  
appointed trustee 委任的受托人 1 %K^(J;  
appointer 委任人 Q u{#4qToA  
apportioned pro rata 按比例分摊 qhc3 oRe  
apportionment 分配；分摊 m z) O  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 6Dwj^e0  
apportionment formula 分摊方程式 4g
zrxV  
apportionment of estate duty 遗产税的分摊 7EO/T,{a  
appraisal 估价；评估 C[gy{40}  
appreciable growth 可观增长 UoCFj2?C  
appreciable impact 显着影响 BNL Q]  
appreciable increase 可观增长 pbt
/i+!  
appreciation 增值；升值 0& 54xP  
appreciation against other currencies 相对其他货币升值 1*,f  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 @|sDb?J  
appreciation tax 增值税 /Ii a>XY  
appropriation 拨款；拨用；拨付 y ~7]9?T  
appropriation account 拨款帐目 lku}I4  
Appropriation Bill 拨款法案 h.(CAm%Y7  
appropriation-in-aid system 补助拨款办法 F6`$5%$M;?  
approved assets 核准资产 0 fX  
approved basket stock 认可一篮子证券 9q(*'rA m  
approved budget 核准预算 *DcJ).  
approved charitable donation 认可慈善捐款 eX;C.[&7;8  
approved charitable institution 认可慈善机构 gmd-$%"  
approved currency 核准货币；认可货币 gP:
mZ7  
approved estimates 核准预算 ju~js  
approved estimates of expenditure 核准开支预算 W6:ei.d+NS  
approved overseas insurer 核准海外保险人 S3l$\X;6X  
approved overseas trust company 核准海外信托公司 nO.RB#I$F  
approved pooled investment fund 核准汇集投资基金 q$7SJ.pF  
approved provident fund scheme 认可公积金计划 KF(N=?KO  
approved provision 核准拨款 uczOSd  
approved redeemable share 核准可赎回股份 c0h:Vqk-  
approved regional stock 认可地区性证券 kqdF)Wa am  
approved retirement scheme 认可退休金计划 pC
b3^# &o  
approved subordinated loan 核准附属贷款 j+YA/54`  
arbitrage 套戥；套汇；套利 u2}zRC=  
arbitrageur 套戥者；套汇者 ;w--fqxVl  
arbitrary amount 临时款项 lB3@jF  
arrangement 措施；安排；协定 oP vk ^H  
arrears 欠款 jzt$  
arrears of pay 欠付薪酬 $ReoIU^<  
arrears of revenue 逾期未收税款；逾期未收的帐项 fsRRnD  
articles of association 组织章程；组织细则；组织章程细则 HuzHXn)  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 K)=<hL  
ascertainment of profit 确定利润 ay4E\=k  
"Asia Clear" “亚洲结算系统”