[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 =QbOvIq  
allotment notice 股份配售通知；配股通知 -aS@y.z  
allotment of shares 股份分配 1 ] cLbJ  
allowable 可获宽免；免税的 u'
Q82l&Y  
allowable business loss 可扣除的营业亏损 v9Sk\9}S  
allowable expenses 可扣税的支出 <\O8D0.d  
allowance 免税额；津贴；备抵；准备金 DR:DXJc  
allowance for debts 债项的免税额 G5K?Q+n   
allowance for depreciation by wear and tear 耗损折旧免税额 &qWB\m  
allowance for funeral expenses 殡殓费的免税额 FI.F6d)E$  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 V$O6m|q  
allowance for repairs and outgoings 修葺及支出方面的免税额 Tsj/alC[  
allowance to debtor 给债务人的津贴 UB~-$\.  
alteration of capital 资本更改 :KA)4[#;W  
alternate trustee 候补受托人 *Egg*2P;"Q  
amalgamation 合并 5pe) CjE:  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 D GcpYA.7'  
ambit of charges 征税范围；收费范围 V,0$mBYa  
amended valuation 经修订的估值 saQs<1  
American Commodities Exchange 美国商品交易所 PREGQ0  
American Express Bank Limited 美国运通银行 cz/cY:o)  
American Stock Exchange 美国证券交易所 "~._G5i.  
amortization 摊销 SQn.`0HT  
amount due from banks 存放银行同业的款项
_*%K!%}l=  
amount due from banks abroad 存放海外银行同业的款项 law
$LL  
amount due from holding companies 控股公司欠款 -m=A1~|7  
amount due from local banks 存放本港银行同业的款项 1'Q6l  
amount due to banks 银行同业的存款 #asi%&3pP  
amount due to banks abroad 海外银行同业的存款 <FBBR2  
amount due to holding companies 控股公司存款 8.N`^Nj 1  
amount due to local banks 本港银行同业的存款 $fT5Vc]B4  
amount due to outport banks 外埠银行同业的存款 |N% l at  
amount for note issue 发行纸币的款额 Xq03o#-p+  
amount of bond 担保契据的款额 /j}Tv.'d  
amount of consideration 代价款额 #jG?{j3;?  
amount of contribution 供款数额 zow8 Q6f  
amount of indebtedness 负债款额 B5vLV@>]  
amount of principal of the loan 贷款本金额 6SH0 y  
amount of rates chargeable 应征差饷数额 6QbDU[  
amount of share capital 股本额 s(5hFuyg  
amount of sums assured 承保款额 C$~ly=@  
amount of variation 变动幅度 +hr|$   
amount of vote 拨款数额 3*2~#dh=  
amount payable 应付款额 -Yh(bS l  
amount receivable 应收款额 \G>C{v;  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 `iM%R3&  
analysis 分析 *AW v  
ancillary risk 附属风险 ![\P/1p  
annual account 周年帐目；周年帐目报表；年度决算；年结 { +w.Z,D"  
annual accounting date 年结日期 4:NMZ `~  
annual allowance 每年免税额；年积金；年度津贴；年津 z,x
)Xx  
annual balance 年度余额 Xb>SA|6[|  
annual disposable income 每年可动用收入 gN:F50  
annual estimates 周年预算 cnQ2/ZZp~  
annual fee 年费 Y z&!0Hfd  
annual general meeting 周年大会 WQ[nK5#  
annual growth rate 年增率；每年增长率 b~:)d>s8wY  
annual long-term supplement 长期个案每年补助金 oxN5:)  
annual pensionable emolument 可供计算退休金的年薪 P (b[|QF  
annual report 年报 2p\xgAW?  
Annual Report on the Consumer Price Index 《消费物价指数年报》 D:bmq93PC  
annual return 周年报表；周年申报表；每年报税表格 gjN'D!'E1D  
Annual Return Rules 《周年报表规则》 DC*MB:c#U  
annual review of consumer prices 每年消费物价回顾 JfSe; v  
annual roll-forward basis 逐年延展方式 l1 'v`!  
annual salary 年薪 ,3T"fT-(  
annual statement 年度报表；年度决算表 G"J nQ  
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 em3
+V  
annuitant 年金受益人 Gg~0>XS  
annuity 年金 Gt*K:KT=L  
annuity contract 年金合约 >4Tk#+%Jj  
annuity on human life 人寿年金 U\:Y*Ai  
antecedent debt 先前的债项 [1kQ-Ko`  
ante-dated cheque 倒填日期支票 sBa:|(Y.  
anticipated expenditure 预期开支 {TpbUj0  
anticipated net profit 预期纯利 #2ta8m),  
anticipated revenue 预期收入 Z^%a 1>`  
anti-inflation measure 反通货膨胀措施 Q~Mkf&s  
anti-inflationary stance 反通货膨胀立场 1~K'r&  
apparent deficit 表面赤字 YCltS!k  
apparent financial solvency 表面偿债能力 RIXeV*ix  
apparent partner 表面合伙人 &T0]tzk*,  
application for personal assessment 个人入息课税申请书 K=JDl-#!  
application of fund 资金应用 z=U+FHdh/-  
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 ?rQ.nN  
appointed actuary 委任精算师 "q M  
appointed auditor 委任核数师；委任审计师 s)]T"87H'_  
appointed trustee 委任的受托人 "X2'k@s`  
appointer 委任人 T[1iZ  
apportioned pro rata 按比例分摊 dLb$3!3  
apportionment 分配；分摊 }#ta3 x  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 06%-tAq:  
apportionment formula 分摊方程式 jGz~}&B  
apportionment of estate duty 遗产税的分摊 iw/~t  
appraisal 估价；评估 ;xz_H$g  
appreciable growth 可观增长 '=Zm[P,  
appreciable impact 显着影响 t*H2
;|zn_  
appreciable increase 可观增长 bH/4f93Nb  
appreciation 增值；升值 ^-q{
:lx  
appreciation against other currencies 相对其他货币升值 pI
C'nO_  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 n5UUoBv  
appreciation tax 增值税 KqJln)7  
appropriation 拨款；拨用；拨付 iTAj${ >  
appropriation account 拨款帐目 7\98E&  
Appropriation Bill 拨款法案 J(d+EjC  
appropriation-in-aid system 补助拨款办法 !`?i>k?Q E  
approved assets 核准资产 G-9i   
approved basket stock 认可一篮子证券 PbZ%[F  
approved budget 核准预算 dL%*;   
approved charitable donation 认可慈善捐款 }g-w[w 7p  
approved charitable institution 认可慈善机构 2yn"K|  
approved currency 核准货币；认可货币 CqC )H7A  
approved estimates 核准预算 B3&C&o.h  
approved estimates of expenditure 核准开支预算 |X:`o;Uma  
approved overseas insurer 核准海外保险人 zX*5yNd  
approved overseas trust company 核准海外信托公司 ;.sYE/ZVi  
approved pooled investment fund 核准汇集投资基金 rD <T  
approved provident fund scheme 认可公积金计划 |}:}14ty  
approved provision 核准拨款 ~%=%5}  
approved redeemable share 核准可赎回股份 TxF^zx\  
approved regional stock 认可地区性证券 ;-~E!_$  
approved retirement scheme 认可退休金计划 PVlCj  
approved subordinated loan 核准附属贷款 )e3w-es~4  
arbitrage 套戥；套汇；套利 <lIm==U<-  
arbitrageur 套戥者；套汇者 !q,'k2=b,  
arbitrary amount 临时款项 _h^.`Tz,  
arrangement 措施；安排；协定 iZfZF  
arrears 欠款 K% FK  
arrears of pay 欠付薪酬 sS ?A<D  
arrears of revenue 逾期未收税款；逾期未收的帐项 q
1u$Sm  
articles of association 组织章程；组织细则；组织章程细则 +u$JMp  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 G) KI{D  
ascertainment of profit 确定利润 [06m{QJ)1  
"Asia Clear" “亚洲结算系统”