[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 !:m.-TE  
allotment notice 股份配售通知；配股通知 K2yu}F^}  
allotment of shares 股份分配 P1Z"}Qw  
allowable 可获宽免；免税的 p
20JUzy  
allowable business loss 可扣除的营业亏损 ?
].MnwYo  
allowable expenses 可扣税的支出 #G.eiqh$a  
allowance 免税额；津贴；备抵；准备金 lOp.
c U  
allowance for debts 债项的免税额 I8YUq  
allowance for depreciation by wear and tear 耗损折旧免税额 gHp*QL\?9  
allowance for funeral expenses 殡殓费的免税额 eb}P/  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 rVqQo`K\  
allowance for repairs and outgoings 修葺及支出方面的免税额 B,cFvS  
allowance to debtor 给债务人的津贴 v\5O\ I ^  
alteration of capital 资本更改 }%8ZN :  
alternate trustee 候补受托人 L2,2Sn*4i  
amalgamation 合并 >x JzV  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 6e rY
jq  
ambit of charges 征税范围；收费范围 In^mE(8YO  
amended valuation 经修订的估值 L FkDb}  
American Commodities Exchange 美国商品交易所 M2|!,2  
American Express Bank Limited 美国运通银行 o0]YDX@T  
American Stock Exchange 美国证券交易所 ^hiY6N &  
amortization 摊销 Gk { 'U  
amount due from banks 存放银行同业的款项 uQKQC?w  
amount due from banks abroad 存放海外银行同业的款项 @t~y9UfF  
amount due from holding companies 控股公司欠款 pX{wEc6}  
amount due from local banks 存放本港银行同业的款项 -R]0cefC<f  
amount due to banks 银行同业的存款 ewU*5|*[  
amount due to banks abroad 海外银行同业的存款 `VKFA<T  
amount due to holding companies 控股公司存款 HoABo:  
amount due to local banks 本港银行同业的存款 U8Zb&6  
amount due to outport banks 外埠银行同业的存款 Ai1"UYk\\Y  
amount for note issue 发行纸币的款额 \0x>#ygX  
amount of bond 担保契据的款额 &U7v=a  
amount of consideration 代价款额 )b #5rQ  
amount of contribution 供款数额 B`Z3e%g#  
amount of indebtedness 负债款额 < j:\;mi;  
amount of principal of the loan 贷款本金额 "t&=~eOe3  
amount of rates chargeable 应征差饷数额 ?E"192,z@  
amount of share capital 股本额 v?O
VhV  
amount of sums assured 承保款额 | J3'#7  
amount of variation 变动幅度 46}U+>  
amount of vote 拨款数额 Vo@7G@7K(  
amount payable 应付款额 <rj 'xv  
amount receivable 应收款额 Q?i_Nl/|  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 ywA
vqT,  
analysis 分析 hm1s~@oEm  
ancillary risk 附属风险 XnZ$%?$  
annual account 周年帐目；周年帐目报表；年度决算；年结 5[jcw`  
annual accounting date 年结日期 7b[sW|{  
annual allowance 每年免税额；年积金；年度津贴；年津 |${4sUR  
annual balance 年度余额 P}}G9^  
annual disposable income 每年可动用收入 q$:7j5E  
annual estimates 周年预算 Q;$k?G=l  
annual fee 年费 C P}fxDW  
annual general meeting 周年大会 `FPQOa*%3  
annual growth rate 年增率；每年增长率 `/PBZnj  
annual long-term supplement 长期个案每年补助金 ^A@f{g$KB+  
annual pensionable emolument 可供计算退休金的年薪 /AD&z?My+E  
annual report 年报 F<,pAxl~@  
Annual Report on the Consumer Price Index 《消费物价指数年报》 ?Ts]zO%%Z  
annual return 周年报表；周年申报表；每年报税表格 (Lge a  
Annual Return Rules 《周年报表规则》 KVa{;zBwl  
annual review of consumer prices 每年消费物价回顾 N l@G\_  
annual roll-forward basis 逐年延展方式 R%WY!I8C  
annual salary 年薪 /P*XB%y  
annual statement 年度报表；年度决算表 ;DuVb2~+  
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 x#EE_i/W  
annuitant 年金受益人 9 8|sWI3B  
annuity 年金 * @4@eQF  
annuity contract 年金合约 'Gn>~
m  
annuity on human life 人寿年金 9r].rzf9  
antecedent debt 先前的债项 zWC| Qe  
ante-dated cheque 倒填日期支票 Zo<)r2|O.  
anticipated expenditure 预期开支 <-v zS;  
anticipated net profit 预期纯利 /aI@2]|~  
anticipated revenue 预期收入 B-MS@<2  
anti-inflation measure 反通货膨胀措施 _ p\L,No  
anti-inflationary stance 反通货膨胀立场 1%+-}yo<  
apparent deficit 表面赤字 &s+l/;3  
apparent financial solvency 表面偿债能力 jsN[Drra  
apparent partner 表面合伙人 IE`3I#v  
application for personal assessment 个人入息课税申请书 eL}w{Hlk T  
application of fund 资金应用 eTa_RO,x  
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 W#F9 Qw  
appointed actuary 委任精算师 KV_/fa~Ry  
appointed auditor 委任核数师；委任审计师 [Arf!W-QG  
appointed trustee 委任的受托人 Op%OQ14$  
appointer 委任人 irAXXg  
apportioned pro rata 按比例分摊 *6/IO&y1a  
apportionment 分配；分摊 `j>5W<5q\  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 |SkQe[t  
apportionment formula 分摊方程式 % "(&a'B  
apportionment of estate duty 遗产税的分摊 Zk=,`sBC  
appraisal 估价；评估 )q
=F_:$  
appreciable growth 可观增长 Z\nDR
|3  
appreciable impact 显着影响 7[1L
h'u  
appreciable increase 可观增长 VmqJMU>.  
appreciation 增值；升值 |T|m5V'l  
appreciation against other currencies 相对其他货币升值 f!x9%  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 q6>eb  
appreciation tax 增值税 +K1M&(  
appropriation 拨款；拨用；拨付 62sl6WWS3  
appropriation account 拨款帐目 e=0]8l>\V  
Appropriation Bill 拨款法案 ;ek*2Lh  
appropriation-in-aid system 补助拨款办法 CPOHqK`k  
approved assets 核准资产 5s[nE\oaG  
approved basket stock 认可一篮子证券 <+k&8^:bi  
approved budget 核准预算  gHe:o`  
approved charitable donation 认可慈善捐款 t1?aw<  
approved charitable institution 认可慈善机构 'zI(OnIS  
approved currency 核准货币；认可货币 QOB^U-cW  
approved estimates 核准预算 p3M!H2W  
approved estimates of expenditure 核准开支预算 iJzB
d7  
approved overseas insurer 核准海外保险人 v)+g<!  
approved overseas trust company 核准海外信托公司 e(t}$Q=  
approved pooled investment fund 核准汇集投资基金 uV 5uZ  
approved provident fund scheme 认可公积金计划 d6J/)nl  
approved provision 核准拨款 Pu3oQDldV  
approved redeemable share 核准可赎回股份 RCWmdR#}V  
approved regional stock 认可地区性证券 8qyEHUN2q  
approved retirement scheme 认可退休金计划 : "85w#r  
approved subordinated loan 核准附属贷款 P 2WAnm  
arbitrage 套戥；套汇；套利 g+#awi7  
arbitrageur 套戥者；套汇者 dVbFMQ&  
arbitrary amount 临时款项 {srP3ll P  
arrangement 措施；安排；协定 4,)9@-|0R  
arrears 欠款 fu5L)P^T  
arrears of pay 欠付薪酬 7X>I
S#W]  
arrears of revenue 逾期未收税款；逾期未收的帐项 X!]v4ma`  
articles of association 组织章程；组织细则；组织章程细则 ?\o~P  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 y#GHmHeh  
ascertainment of profit 确定利润 i=gZ8Q=H  
"Asia Clear" “亚洲结算系统”