[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 ZOzwO6(_  
allotment notice 股份配售通知；配股通知 3R?6{.  
allotment of shares 股份分配
*wl&Zzx  
allowable 可获宽免；免税的 B!AJ*
 
allowable business loss 可扣除的营业亏损 c.{t +OR  
allowable expenses 可扣税的支出 Aq,&p,m03  
allowance 免税额；津贴；备抵；准备金 :TRhk.  
allowance for debts 债项的免税额 i~ITRi@  
allowance for depreciation by wear and tear 耗损折旧免税额 '9tV-whw  
allowance for funeral expenses 殡殓费的免税额 i-M<_62c  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 a_(fqoW  
allowance for repairs and outgoings 修葺及支出方面的免税额 /;;$9O9  
allowance to debtor 给债务人的津贴 ['_W<  
alteration of capital 资本更改 jn._4TQ*}  
alternate trustee 候补受托人 9iM[3uyO  
amalgamation 合并 $0,lE+7*  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 58[.]f~0  
ambit of charges 征税范围；收费范围 hOR1RB  
amended valuation 经修订的估值 =y]FcxF  
American Commodities Exchange 美国商品交易所 q vGP$g  
American Express Bank Limited 美国运通银行 owe6ge7m  
American Stock Exchange 美国证券交易所 $^5c8wT  
amortization 摊销 XGSgx  
amount due from banks 存放银行同业的款项 ]EfM;'j[  
amount due from banks abroad 存放海外银行同业的款项 cIQe^C  
amount due from holding companies 控股公司欠款 I!u fw\[  
amount due from local banks 存放本港银行同业的款项 4O'%$6KR(  
amount due to banks 银行同业的存款 qt=nN-AC(  
amount due to banks abroad 海外银行同业的存款 f"aqg/l  
amount due to holding companies 控股公司存款 TQ69O +  
amount due to local banks 本港银行同业的存款 KvNw'3Ua  
amount due to outport banks 外埠银行同业的存款 h:Hpz  
amount for note issue 发行纸币的款额 eeCrH
t4;  
amount of bond 担保契据的款额 J{r3y&:  
amount of consideration 代价款额 u iR[V~  
amount of contribution 供款数额 r#\Lq;+-B  
amount of indebtedness 负债款额 _Eus7  
amount of principal of the loan 贷款本金额 UUR` m  
amount of rates chargeable 应征差饷数额 -m_H]<lWZ  
amount of share capital 股本额 x.ucsb  
amount of sums assured 承保款额 d6zfP1lQ  
amount of variation 变动幅度 %3es+A@  
amount of vote 拨款数额 (3QG  
amount payable 应付款额 ;hCUy=m.  
amount receivable 应收款额 u69fYoB'  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 \!df)qdu  
analysis 分析 g&fq)d  
ancillary risk 附属风险  li  
annual account 周年帐目；周年帐目报表；年度决算；年结 M&5De{LS}  
annual accounting date 年结日期 +OfHa\Nz  
annual allowance 每年免税额；年积金；年度津贴；年津 Q)93+1]  
annual balance 年度余额 AR6hfdDDT  
annual disposable income 每年可动用收入 cb`ik)=K%  
annual estimates 周年预算 ;, ^AR{+x  
annual fee 年费 gi JjE  
annual general meeting 周年大会 ^$~&e :{  
annual growth rate 年增率；每年增长率 ,`U'q|b  
annual long-term supplement 长期个案每年补助金 qV:TuR-|w  
annual pensionable emolument 可供计算退休金的年薪 I0v4TjHH  
annual report 年报 ^wMZG'/  
Annual Report on the Consumer Price Index 《消费物价指数年报》 iE* Y@E5x0  
annual return 周年报表；周年申报表；每年报税表格 _g%h:G&^  
Annual Return Rules 《周年报表规则》 +J <<me4  
annual review of consumer prices 每年消费物价回顾 bxv
p 
j  
annual roll-forward basis 逐年延展方式 hs?cV)hDS  
annual salary 年薪 gF~#M1!!  
annual statement 年度报表；年度决算表 +.IncY8C$  
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 I2e@_[ 1  
annuitant 年金受益人 !xz{X?  
annuity 年金 ?.6fVSa  
annuity contract 年金合约 P"<,@Mn  
annuity on human life 人寿年金 YTV|]xpR  
antecedent debt 先前的债项 DUWSY?^c  
ante-dated cheque 倒填日期支票 9 $Ud\
 
anticipated expenditure 预期开支 M1_1(LSU  
anticipated net profit 预期纯利 d/l>~%bR  
anticipated revenue 预期收入 cp L'  
anti-inflation measure 反通货膨胀措施 BB3wG*q  
anti-inflationary stance 反通货膨胀立场 CNrK]+>  
apparent deficit 表面赤字 }J(o!2.  
apparent financial solvency 表面偿债能力 :i/uRR  
apparent partner 表面合伙人 ^u$?& #  
application for personal assessment 个人入息课税申请书 |\J! x|xy  
application of fund 资金应用 xL\R-H^c]  
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 &0JCZ/e  
appointed actuary 委任精算师 f/tJ>^N5  
appointed auditor 委任核数师；委任审计师 TRku(w1f  
appointed trustee 委任的受托人 ,xuA%CF-S  
appointer 委任人 YHfk; FI  
apportioned pro rata 按比例分摊 Or"+d 5  
apportionment 分配；分摊 zi= gOm  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 >NAg*1  
apportionment formula 分摊方程式 0)E`6s#M  
apportionment of estate duty 遗产税的分摊 _>(qQ-Px  
appraisal 估价；评估 Ztj~Q9mu  
appreciable growth 可观增长 /=~o|-n8@  
appreciable impact 显着影响 #6F/:j;  
appreciable increase 可观增长 :WAFBK/x  
appreciation 增值；升值 m$80D,3  
appreciation against other currencies 相对其他货币升值 ?? h4qJ  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 F8>J(7On  
appreciation tax 增值税 /rZ`e'}  
appropriation 拨款；拨用；拨付
]n^TN r7  
appropriation account 拨款帐目 *;Gnod<  
Appropriation Bill 拨款法案 B'~CFj0W%=  
appropriation-in-aid system 补助拨款办法 CINC1Ll_24  
approved assets 核准资产 wSIfqf+y  
approved basket stock 认可一篮子证券 aT20FEZ;  
approved budget 核准预算 *k<{nj@y  
approved charitable donation 认可慈善捐款 } DQ KfS  
approved charitable institution 认可慈善机构 B|.8+Q  
approved currency 核准货币；认可货币 ` ;v>fTcy  
approved estimates 核准预算 q.
Vcb!*$  
approved estimates of expenditure 核准开支预算
7$|L%Sk  
approved overseas insurer 核准海外保险人 ]97`=,OUg  
approved overseas trust company 核准海外信托公司  Mt   
approved pooled investment fund 核准汇集投资基金 -efB8)A  
approved provident fund scheme 认可公积金计划 Nk@ag)  
approved provision 核准拨款 uH=^ILN.  
approved redeemable share 核准可赎回股份 jR@J1IR<  
approved regional stock 认可地区性证券 OVhtU+r  
approved retirement scheme 认可退休金计划 'o% .Qx  
approved subordinated loan 核准附属贷款 \p{$9e;8yT  
arbitrage 套戥；套汇；套利 *;X,yEK[  
arbitrageur 套戥者；套汇者 /4bHN:I]M  
arbitrary amount 临时款项 KdU&q+C^  
arrangement 措施；安排；协定 dBM> ;S;v  
arrears 欠款 dXewS_7  
arrears of pay 欠付薪酬 Fa^I 1fk  
arrears of revenue 逾期未收税款；逾期未收的帐项 {aVL3QU  
articles of association 组织章程；组织细则；组织章程细则 '1[Bbs  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 Yb =Z`)  
ascertainment of profit 确定利润 U[WR?J4~LX  
"Asia Clear" “亚洲结算系统”