[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 ^/r7@:  
allotment notice 股份配售通知；配股通知 .C--gQpIv  
allotment of shares 股份分配 L31HGH2l  
allowable 可获宽免；免税的 ] wtb-PC  
allowable business loss 可扣除的营业亏损 0PWg;>^'  
allowable expenses 可扣税的支出 U-|N
Y
  
allowance 免税额；津贴；备抵；准备金 Z:*76PP,  
allowance for debts 债项的免税额 (vTtDKp@  
allowance for depreciation by wear and tear 耗损折旧免税额 )Q.>rX,F  
allowance for funeral expenses 殡殓费的免税额 )'~6HO8Z  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 l?Ya"C`FL  
allowance for repairs and outgoings 修葺及支出方面的免税额 h-%R<[  
allowance to debtor 给债务人的津贴 u,UmrR  
alteration of capital 资本更改 6Aku1h  
alternate trustee 候补受托人 {|' E   
amalgamation 合并 THS.GvT9[  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 {j7uv"|X7  
ambit of charges 征税范围；收费范围 |6$p;Aar  
amended valuation 经修订的估值 QnJZr:4b  
American Commodities Exchange 美国商品交易所 ,]d,-)KX8  
American Express Bank Limited 美国运通银行 Wr( y)D<y}  
American Stock Exchange 美国证券交易所 TTKs3iTXz  
amortization 摊销 ](s'L8(x  
amount due from banks 存放银行同业的款项 s#WAR]x0x  
amount due from banks abroad 存放海外银行同业的款项 %oO4|JkJX  
amount due from holding companies 控股公司欠款 R.yC(r  
amount due from local banks 存放本港银行同业的款项 M#8uv-L  
amount due to banks 银行同业的存款 x = 5N3[5  
amount due to banks abroad 海外银行同业的存款 >Vwc3d  
amount due to holding companies 控股公司存款 jJ5W>Q1mK$  
amount due to local banks 本港银行同业的存款 Vb= Mg  
amount due to outport banks 外埠银行同业的存款 sPR1?:0:  
amount for note issue 发行纸币的款额 sn)3ZA  
amount of bond 担保契据的款额 fc |GArL#}  
amount of consideration 代价款额 yI"6Da6|y  
amount of contribution 供款数额 [Ki0b^  
amount of indebtedness 负债款额 fyByz=pl  
amount of principal of the loan 贷款本金额 [_}J F}6  
amount of rates chargeable 应征差饷数额  {PVWD7  
amount of share capital 股本额 Ac<Phy-J  
amount of sums assured 承保款额 Ym =FgM\  
amount of variation 变动幅度 lw<c2C  
amount of vote 拨款数额 1fZ(l"  
amount payable 应付款额 ])nPPf  
amount receivable 应收款额 E6pMT^{K  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 H kQ)n3  
analysis 分析 U4b0*`o  
ancillary risk 附属风险 %y@H h=  
annual account 周年帐目；周年帐目报表；年度决算；年结 K5x
X)oV  
annual accounting date 年结日期 x;8A!8w  
annual allowance 每年免税额；年积金；年度津贴；年津 U15H@h  
annual balance 年度余额 ,&R/
4:I  
annual disposable income 每年可动用收入 PEW=@xj2y  
annual estimates 周年预算 0Nnsjh  
annual fee 年费 [rSR:V?"a  
annual general meeting 周年大会 xo7Kn+ Kl  
annual growth rate 年增率；每年增长率 T>NDSami  
annual long-term supplement 长期个案每年补助金 M)2VcDy  
annual pensionable emolument 可供计算退休金的年薪 ;n&t>pBM  
annual report 年报 _t^{a]/H  
Annual Report on the Consumer Price Index 《消费物价指数年报》 y9>ZwYN  
annual return 周年报表；周年申报表；每年报税表格 xo&]$W8  
Annual Return Rules 《周年报表规则》 ,uSQNre\j  
annual review of consumer prices 每年消费物价回顾 61)-cVC  
annual roll-forward basis 逐年延展方式 -i%e !DgH  
annual salary 年薪 }<9cL'  
annual statement 年度报表；年度决算表 Z|l qb=  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 w tiny,6  
annuitant 年金受益人 IX>d`O61*g  
annuity 年金 osX8eX]\  
annuity contract 年金合约 w%JTTru  
annuity on human life 人寿年金 '.81zpff  
antecedent debt 先前的债项 !qM=a3  
ante-dated cheque 倒填日期支票 P_Gw-`L5T  
anticipated expenditure 预期开支 5Hw~2 ?a,  
anticipated net profit 预期纯利 =AEBeiz  
anticipated revenue 预期收入 4UW_Do  
anti-inflation measure 反通货膨胀措施 !BOY@$Y  
anti-inflationary stance 反通货膨胀立场 PqiB\~o@Z  
apparent deficit 表面赤字 @CZ T  
apparent financial solvency 表面偿债能力 B4i!/@0s  
apparent partner 表面合伙人 {z")7g ]l  
application for personal assessment 个人入息课税申请书 =9fajRFTt  
application of fund 资金应用 0a-0Y&lQm  
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 VCD:3U 8  
appointed actuary 委任精算师 2C9V|[U,  
appointed auditor 委任核数师；委任审计师 Is{KN!Hw  
appointed trustee 委任的受托人 Ljx(\Cm  
appointer 委任人 ;;:-l99  
apportioned pro rata 按比例分摊 ,I%g|'2  
apportionment 分配；分摊 b"vv>Q~U  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 !U'QqnT  
apportionment formula 分摊方程式 3< 2}V  
apportionment of estate duty 遗产税的分摊 K"4>DaK2P  
appraisal 估价；评估 +/)#( j@  
appreciable growth 可观增长 C'o64+W^  
appreciable impact 显着影响 'gPzm|f|t@  
appreciable increase 可观增长 #]ypHVE  
appreciation 增值；升值 cM$P`{QrM  
appreciation against other currencies 相对其他货币升值 @AIaC-,~]  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 a{qM2P(S  
appreciation tax 增值税 'VlDh`<W  
appropriation 拨款；拨用；拨付 Z(ACc9k6:'  
appropriation account 拨款帐目 +gJ8{u!=k  
Appropriation Bill 拨款法案 w(/aiV  
appropriation-in-aid system 补助拨款办法 &iA?+kV  
approved assets 核准资产 |Y[wzDYV  
approved basket stock 认可一篮子证券 s0k`p<q  
approved budget 核准预算 /qy-qUh3h  
approved charitable donation 认可慈善捐款 @EnuJe  
approved charitable institution 认可慈善机构 OVhE??#  
approved currency 核准货币；认可货币 q(.:9A*0  
approved estimates 核准预算 "F.;Dv9V[0  
approved estimates of expenditure 核准开支预算 1>E<8&2[L  
approved overseas insurer 核准海外保险人 c%'RR?Tl  
approved overseas trust company 核准海外信托公司 3P^sM1  
approved pooled investment fund 核准汇集投资基金 oIb|*gX^  
approved provident fund scheme 认可公积金计划 znaUBv_  
approved provision 核准拨款 .tz G_  
approved redeemable share 核准可赎回股份 #7q7PYG4  
approved regional stock 认可地区性证券 fi$-;Gz  
approved retirement scheme 认可退休金计划 :=\Hoz  
approved subordinated loan 核准附属贷款 Te}8!_ohyC  
arbitrage 套戥；套汇；套利 ] 0B2# d  
arbitrageur 套戥者；套汇者 2VE9}%i  
arbitrary amount 临时款项 ,kF}lo)  
arrangement 措施；安排；协定 nAjO6g6E  
arrears 欠款 I.94v #r  
arrears of pay 欠付薪酬  .5y+fL  
arrears of revenue 逾期未收税款；逾期未收的帐项 qIIv6''5@  
articles of association 组织章程；组织细则；组织章程细则 {yB&xj[z  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 HY%i`]4X  
ascertainment of profit 确定利润 NH<5*I/  
"Asia Clear" “亚洲结算系统”