[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 Uj5
-x%~  
allotment notice 股份配售通知；配股通知 `\( ?^]WLa  
allotment of shares 股份分配 t'eaR-  
allowable 可获宽免；免税的 cQEUHhRg!  
allowable business loss 可扣除的营业亏损 !+SL=xy!{  
allowable expenses 可扣税的支出 cKVFykwM  
allowance 免税额；津贴；备抵；准备金
mG1~rI  
allowance for debts 债项的免税额 M/ 64`lcb  
allowance for depreciation by wear and tear 耗损折旧免税额 a&'9[9E1  
allowance for funeral expenses 殡殓费的免税额 T<n`i~~  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 9"P+K.%  
allowance for repairs and outgoings 修葺及支出方面的免税额  ;+~5XLk  
allowance to debtor 给债务人的津贴 s[8.
l35|  
alteration of capital 资本更改 >/n]; fl>8  
alternate trustee 候补受托人
&'u|^d  
amalgamation 合并 T]\ 1gs41  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 GxhE5f;  
ambit of charges 征税范围；收费范围 72;'
8  
amended valuation 经修订的估值 9VW/Af  
American Commodities Exchange 美国商品交易所 A
Myg>n!  
American Express Bank Limited 美国运通银行 *H/>96  
American Stock Exchange 美国证券交易所 %r|sb=(yT  
amortization 摊销 Q+B
l1xl  
amount due from banks 存放银行同业的款项 Tf3CyH!k  
amount due from banks abroad 存放海外银行同业的款项 Ll|-CY $  
amount due from holding companies 控股公司欠款 Z:{| ?4  
amount due from local banks 存放本港银行同业的款项 ] hT\"5&6  
amount due to banks 银行同业的存款 {.LJ(|(Mz  
amount due to banks abroad 海外银行同业的存款 c4AJ`f.5  
amount due to holding companies 控股公司存款 K$Bv4_|x  
amount due to local banks 本港银行同业的存款 #&.Znk:@.f  
amount due to outport banks 外埠银行同业的存款 K+~?yOQj  
amount for note issue 发行纸币的款额 hNXZL>6  
amount of bond 担保契据的款额 A}lxJ5h0  
amount of consideration 代价款额 ]$g07 7o  
amount of contribution 供款数额 iDDJJ>F26  
amount of indebtedness 负债款额 ~|"Vl<9  
amount of principal of the loan 贷款本金额 ]zYIblpde  
amount of rates chargeable 应征差饷数额 +<Gp >c  
amount of share capital 股本额 +QN4hJK  
amount of sums assured 承保款额 DZqG7p$u4i  
amount of variation 变动幅度 2.Z#\6Vj  
amount of vote 拨款数额 i"V.$|,  
amount payable 应付款额 x+Yo#u22  
amount receivable 应收款额 o<5`uV!f  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 Q>$B.z  
analysis 分析 X
HA|v ^  
ancillary risk 附属风险 qiet <F  
annual account 周年帐目；周年帐目报表；年度决算；年结 J=-z~\f56  
annual accounting date 年结日期 B :%Vq2`  
annual allowance 每年免税额；年积金；年度津贴；年津 {|oWU8. l  
annual balance 年度余额 G y[5'J
`  
annual disposable income 每年可动用收入 YXp\C"~g  
annual estimates 周年预算 P6_Hz!vE  
annual fee 年费 N5K(yY_T  
annual general meeting 周年大会 b "X1  
annual growth rate 年增率；每年增长率 !Q"L)%)'A  
annual long-term supplement 长期个案每年补助金 (wL$h5SG  
annual pensionable emolument 可供计算退休金的年薪 e\X[\
ve  
annual report 年报 pJFn 8&!J  
Annual Report on the Consumer Price Index 《消费物价指数年报》 =bh: U90y  
annual return 周年报表；周年申报表；每年报税表格 %fF,Fnf2  
Annual Return Rules 《周年报表规则》 }36AeJ7L  
annual review of consumer prices 每年消费物价回顾 ] !* K|?VL  
annual roll-forward basis 逐年延展方式 %ap]\o$^4  
annual salary 年薪 6],?Y+_;)L  
annual statement 年度报表；年度决算表 ~+{*KPiD  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 )bg|l?  
annuitant 年金受益人 lq.:/_m0  
annuity 年金 
U LS>v  
annuity contract 年金合约 ~0,v Q   
annuity on human life 人寿年金 mo<*h&;&  
antecedent debt 先前的债项 pmP~1=3  
ante-dated cheque 倒填日期支票 Do(G;D`h+_  
anticipated expenditure 预期开支 7KiraKb|  
anticipated net profit 预期纯利 g#i~^4-1  
anticipated revenue 预期收入 gE#|eiu  
anti-inflation measure 反通货膨胀措施 V06*qQ[  
anti-inflationary stance 反通货膨胀立场 oQ,n?on  
apparent deficit 表面赤字 <%.% q  
apparent financial solvency 表面偿债能力 07SW$INb  
apparent partner 表面合伙人 6)sKg{H  
application for personal assessment 个人入息课税申请书 J,,VKA&  
application of fund 资金应用 2W0nA t  
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 EPW4
h/I  
appointed actuary 委任精算师 zx<t{e7  
appointed auditor 委任核数师；委任审计师 :JSxsA6k  
appointed trustee 委任的受托人 I._ A  
appointer 委任人 n`^
jNXE  
apportioned pro rata 按比例分摊 Xj]9/?B?  
apportionment 分配；分摊 @"s<0T^H  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 *Z"cXg^ti  
apportionment formula 分摊方程式 {3KY:%6qj  
apportionment of estate duty 遗产税的分摊 s2L]H  
appraisal 估价；评估 8/p ]'BLf  
appreciable growth 可观增长 lO\HchGzB  
appreciable impact 显着影响 PW@ :fM:q  
appreciable increase 可观增长 JjZB!Lg=  
appreciation 增值；升值 `<>#;%  
appreciation against other currencies 相对其他货币升值 }],l m  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 f~l pa7  
appreciation tax 增值税 nZ=[6?  
appropriation 拨款；拨用；拨付 #NyO'  
appropriation account 拨款帐目 $G <r2lPy  
Appropriation Bill 拨款法案 zW\a)~E  
appropriation-in-aid system 补助拨款办法 R<1%Gdz  
approved assets 核准资产 E[t[R<v,P!  
approved basket stock 认可一篮子证券 `\:Ede  
approved budget 核准预算 +h-% {  
approved charitable donation 认可慈善捐款 }{+?>!qDt  
approved charitable institution 认可慈善机构 7}qxWz  
approved currency 核准货币；认可货币 M5RN Z%  
approved estimates 核准预算 #SHJ0+)o  
approved estimates of expenditure 核准开支预算 F ]X<q uuL  
approved overseas insurer 核准海外保险人 [3=Y 9P:  
approved overseas trust company 核准海外信托公司 hTO5*5]0zP  
approved pooled investment fund 核准汇集投资基金 dSjO12b  
approved provident fund scheme 认可公积金计划 @ G]*]rkKb  
approved provision 核准拨款 vy2<'V*y}  
approved redeemable share 核准可赎回股份 r=.@APZB  
approved regional stock 认可地区性证券 k t`ln  
approved retirement scheme 认可退休金计划 FnVW%fh  
approved subordinated loan 核准附属贷款 5f_x.~ymA  
arbitrage 套戥；套汇；套利 { #B/4  
arbitrageur 套戥者；套汇者 ^%%Rf  
arbitrary amount 临时款项 J|jvqt9C  
arrangement 措施；安排；协定 tHaHBx1P  
arrears 欠款 z z]~IxQ  
arrears of pay 欠付薪酬 LV9R ]  
arrears of revenue 逾期未收税款；逾期未收的帐项 P;(@"gD8z5  
articles of association 组织章程；组织细则；组织章程细则 ~9rNP{ +  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 q9x@Pc2
9d  
ascertainment of profit 确定利润 F+VNrt-  
"Asia Clear" “亚洲结算系统”