[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 \9k{h08s  
allotment notice 股份配售通知；配股通知 B&?xq)%*#  
allotment of shares 股份分配 -~_;9[uV  
allowable 可获宽免；免税的 T
;#:Y  
allowable business loss 可扣除的营业亏损 T#ehJq 5  
allowable expenses 可扣税的支出 ~`<_xIvrq  
allowance 免税额；津贴；备抵；准备金 w"AO~LF  
allowance for debts 债项的免税额 e!P]$em|1E  
allowance for depreciation by wear and tear 耗损折旧免税额 vg\fBHzn
 
allowance for funeral expenses 殡殓费的免税额 hD,@>ky  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 #Kt5+"+7  
allowance for repairs and outgoings 修葺及支出方面的免税额 5Eu`1f?  
allowance to debtor 给债务人的津贴 <zp|i#~  
alteration of capital 资本更改 gPF5|% 3)  
alternate trustee 候补受托人 VE*&t>I  
amalgamation 合并 YQaL)t$0  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 Rip[  
ambit of charges 征税范围；收费范围 2YpJ4.  
amended valuation 经修订的估值 w"OeS;#e:  
American Commodities Exchange 美国商品交易所 1G 63eH)!  
American Express Bank Limited 美国运通银行 #.|MV}6rQ  
American Stock Exchange 美国证券交易所 ?}<Wmy2A  
amortization 摊销 6B@{X^6y  
amount due from banks 存放银行同业的款项 lQ|i Ws  
amount due from banks abroad 存放海外银行同业的款项 0b+End#mp  
amount due from holding companies 控股公司欠款 c{!XDiT]P  
amount due from local banks 存放本港银行同业的款项 J" U!j  
amount due to banks 银行同业的存款 2$1D+(5;  
amount due to banks abroad 海外银行同业的存款 J#Agk^Y 5  
amount due to holding companies 控股公司存款 A#CGD0T  
amount due to local banks 本港银行同业的存款 !KL Y*bt6  
amount due to outport banks 外埠银行同业的存款 ^\FOMGai  
amount for note issue 发行纸币的款额 gkld}t*U  
amount of bond 担保契据的款额 e! 0Y`lQ  
amount of consideration 代价款额 zN>tSdNkI-  
amount of contribution 供款数额 y5N,~@$r  
amount of indebtedness 负债款额 B8 R&Q8Q  
amount of principal of the loan 贷款本金额 9`5qVM1O{  
amount of rates chargeable 应征差饷数额 <26Jif:  
amount of share capital 股本额 Q3aZB*$
K  
amount of sums assured 承保款额 WxS$yUu  
amount of variation 变动幅度 Kr74|W=  
amount of vote 拨款数额 v v]rXJu1  
amount payable 应付款额 ,{s
CI
/  
amount receivable 应收款额 e*pYlm  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 B/bS:  
analysis 分析 hlBqcOpkKg  
ancillary risk 附属风险 FoGSCg%  
annual account 周年帐目；周年帐目报表；年度决算；年结 5+Hw @CY3  
annual accounting date 年结日期 F
es/8*-  
annual allowance 每年免税额；年积金；年度津贴；年津 jmva0K},SE  
annual balance 年度余额 H6i;MQ  
annual disposable income 每年可动用收入 Q#sLIZ8=  
annual estimates 周年预算 <amdPo+2D  
annual fee 年费 CYN")J8V  
annual general meeting 周年大会 2qDVAq^@  
annual growth rate 年增率；每年增长率 I2* \J)|f  
annual long-term supplement 长期个案每年补助金 O"f|gc)GLz  
annual pensionable emolument 可供计算退休金的年薪 @
\JoICz  
annual report 年报 S01
Bc  
Annual Report on the Consumer Price Index 《消费物价指数年报》 L=<{tzTc  
annual return 周年报表；周年申报表；每年报税表格 zn/b\X/  
Annual Return Rules 《周年报表规则》 LABLT;c  
annual review of consumer prices 每年消费物价回顾 "[wP1n!G  
annual roll-forward basis 逐年延展方式 o;7_*=i  
annual salary 年薪 d(;Qe}ok>  
annual statement 年度报表；年度决算表 P> ilRb  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 ys Td'J  
annuitant 年金受益人 \,yX3R3}.~  
annuity 年金 F
q #;  
annuity contract 年金合约 +4m~D`fqt[  
annuity on human life 人寿年金 UeN+}`!l  
antecedent debt 先前的债项 QOKE9R#Y  
ante-dated cheque 倒填日期支票 FdMxw*}  
anticipated expenditure 预期开支 E~'Q
C  
anticipated net profit 预期纯利 -aF\ u[b  
anticipated revenue 预期收入 `T~~yM)q  
anti-inflation measure 反通货膨胀措施 a29rD$  
anti-inflationary stance 反通货膨胀立场 ff.;6R\  
apparent deficit 表面赤字 1g bqHxWI  
apparent financial solvency 表面偿债能力 z.]  
apparent partner 表面合伙人 `HJRXoLySW  
application for personal assessment 个人入息课税申请书 ahx*Ti/e  
application of fund 资金应用 tU, >EbwO  
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 8ZvozQE  
appointed actuary 委任精算师 q5u"v  
appointed auditor 委任核数师；委任审计师 /GMT  
appointed trustee 委任的受托人 $C~OV@I  
appointer 委任人 <hM `]/J55  
apportioned pro rata 按比例分摊 XonI   
apportionment 分配；分摊 \KT}T  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 +6+!M_0wA  
apportionment formula 分摊方程式 =#sr4T  
apportionment of estate duty 遗产税的分摊 I.RmBUq):s  
appraisal 估价；评估 UsBtk  
appreciable growth 可观增长 Pq)C(Z  
appreciable impact 显着影响 9M!J7 W  
appreciable increase 可观增长 vIL q5iR  
appreciation 增值；升值 y%=t((.Z  
appreciation against other currencies 相对其他货币升值 c(G;O)ikS  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 `w/`qG:dK  
appreciation tax 增值税 gQ~X;'  
appropriation 拨款；拨用；拨付 5p`.RWls  
appropriation account 拨款帐目 D+xHTQNTL  
Appropriation Bill 拨款法案 P*zOt]T  
appropriation-in-aid system 补助拨款办法 L>1i~c&V  
approved assets 核准资产 F)^:WWVc#  
approved basket stock 认可一篮子证券 \oc*  
approved budget 核准预算 .iXIoka  
approved charitable donation 认可慈善捐款 ?^z.WQ|f@  
approved charitable institution 认可慈善机构 S1oP_A[|  
approved currency 核准货币；认可货币 K`#bLCXEV0  
approved estimates 核准预算 #gd`X|<Ch  
approved estimates of expenditure 核准开支预算 (!^;ar^  
approved overseas insurer 核准海外保险人 yJGM"$  
approved overseas trust company 核准海外信托公司 MH=;[| N  
approved pooled investment fund 核准汇集投资基金 d1=fA%pJ  
approved provident fund scheme 认可公积金计划 %^ z##7^  
approved provision 核准拨款 O0Sk?uJ<  
approved redeemable share 核准可赎回股份 o9#8q_D9  
approved regional stock 认可地区性证券 t?<pyw $  
approved retirement scheme 认可退休金计划 YqSkz|o}m  
approved subordinated loan 核准附属贷款 {e'V^l.v  
arbitrage 套戥；套汇；套利 uDXRw*rTv  
arbitrageur 套戥者；套汇者 RNB ha&  
arbitrary amount 临时款项 >^q7:x\  
arrangement 措施；安排；协定 c1L0#L/F6"  
arrears 欠款 (np60mX<  
arrears of pay 欠付薪酬 x\MzMQ#Bf  
arrears of revenue 逾期未收税款；逾期未收的帐项 NwPC9!*  
articles of association 组织章程；组织细则；组织章程细则 d2XSw>  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司  YD|;xuh  
ascertainment of profit 确定利润 !<2%N3l  
"Asia Clear" “亚洲结算系统”