[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 E=/[s]@5  
allotment notice 股份配售通知；配股通知 "L3Xd][  
allotment of shares 股份分配 hN(L@0)  
allowable 可获宽免；免税的 )Hf~d=GG  
allowable business loss 可扣除的营业亏损 vN{-?  
allowable expenses 可扣税的支出
[}3cDR  
allowance 免税额；津贴；备抵；准备金 (Q-I8Y8l8  
allowance for debts 债项的免税额 X^< >6|)  
allowance for depreciation by wear and tear 耗损折旧免税额 \~X&o% y  
allowance for funeral expenses 殡殓费的免税额 HPa|uDVv  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 2[dIOb4b  
allowance for repairs and outgoings 修葺及支出方面的免税额 y67uH4&Vm  
allowance to debtor 给债务人的津贴 (3md:r<-  
alteration of capital 资本更改 ?An,-N-ezf  
alternate trustee 候补受托人 b Dg9P^<n  
amalgamation 合并 4R+P  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 5a(<%Q <"  
ambit of charges 征税范围；收费范围  v_sm  
amended valuation 经修订的估值 B#tdLv"I  
American Commodities Exchange 美国商品交易所 u fw cF*  
American Express Bank Limited 美国运通银行 >;i\v7  
American Stock Exchange 美国证券交易所 <4zT;:NQ  
amortization 摊销 ^t78jfl  
amount due from banks 存放银行同业的款项 
B4O6>'  
amount due from banks abroad 存放海外银行同业的款项 DzPs!(5[I  
amount due from holding companies 控股公司欠款 ARx0zI%N  
amount due from local banks 存放本港银行同业的款项 .^XHuN&  
amount due to banks 银行同业的存款 `Lz1{#F2G  
amount due to banks abroad 海外银行同业的存款 *?8RXer  
amount due to holding companies 控股公司存款 0R y
Fv+  
amount due to local banks 本港银行同业的存款 -3mgza  
amount due to outport banks 外埠银行同业的存款 3C"_$?y"  
amount for note issue 发行纸币的款额 V:\]cGA{  
amount of bond 担保契据的款额 *fP(6e#G,  
amount of consideration 代价款额 j??tmo  
amount of contribution 供款数额 )!C7bTv 4  
amount of indebtedness 负债款额 f
[qPG&  
amount of principal of the loan 贷款本金额 Z5>V{o  
amount of rates chargeable 应征差饷数额 G+yL;G/  
amount of share capital 股本额 S?,_<GD)w  
amount of sums assured 承保款额 :l~EE!  
amount of variation 变动幅度 Lht[g9  
amount of vote 拨款数额 Z( #Ln  
amount payable 应付款额 wZv-b*4  
amount receivable 应收款额 ,U%=rfB~  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 
~JE|f 7  
analysis 分析 B~_Spp  
ancillary risk 附属风险 d_iY&-gq/  
annual account 周年帐目；周年帐目报表；年度决算；年结 SOH%Q_  
annual accounting date 年结日期 l
<2oklo5  
annual allowance 每年免税额；年积金；年度津贴；年津 XOxB (0@  
annual balance 年度余额 sPpS~wk*  
annual disposable income 每年可动用收入 %FlA":W  
annual estimates 周年预算 A7(M,4`6  
annual fee 年费 qG^_c;l6
a  
annual general meeting 周年大会 hwDXm9  
annual growth rate 年增率；每年增长率 E{gv,cUM  
annual long-term supplement 长期个案每年补助金 8&T,LNZoY  
annual pensionable emolument 可供计算退休金的年薪 }Z-I2 =]  
annual report 年报 ~@YQ,\Y  
Annual Report on the Consumer Price Index 《消费物价指数年报》 ! IgoL&=  
annual return 周年报表；周年申报表；每年报税表格 sJ7sjrEp1  
Annual Return Rules 《周年报表规则》 \ 522,n`  
annual review of consumer prices 每年消费物价回顾 v?%3~
XoH  
annual roll-forward basis 逐年延展方式 V5Xi '=  
annual salary 年薪 OT+Ee  
annual statement 年度报表；年度决算表 yId;\o 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 M1(9A>|nF  
annuitant 年金受益人 &gWiu9WbS  
annuity 年金 leIy|K>\m  
annuity contract 年金合约 \=8=wQv  
annuity on human life 人寿年金 kdBV1E+:C  
antecedent debt 先前的债项 (0g7-Ci  
ante-dated cheque 倒填日期支票 WQ.i$ID/  
anticipated expenditure 预期开支 ^
vn\4  
anticipated net profit 预期纯利 L1F###c  
anticipated revenue 预期收入 # |ddyCg2  
anti-inflation measure 反通货膨胀措施 w^U}|h"  
anti-inflationary stance 反通货膨胀立场 7&px+155  
apparent deficit 表面赤字 {WKOJG+.  
apparent financial solvency 表面偿债能力 #~1wv^  
apparent partner 表面合伙人 w~{| S7/  
application for personal assessment 个人入息课税申请书 lJ'trYaq7  
application of fund 资金应用 U,38qKE  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 '&)D>@g  
appointed actuary 委任精算师 &_YtY47  
appointed auditor 委任核数师；委任审计师 |f3U%2@  
appointed trustee 委任的受托人 u/#&0_ P  
appointer 委任人 u6p5:oJj,  
apportioned pro rata 按比例分摊 W'V@  
apportionment 分配；分摊 WzlS^bZ  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 K@*rVor{  
apportionment formula 分摊方程式 ~z>BfL  
apportionment of estate duty 遗产税的分摊 v}&#f&q!  
appraisal 估价；评估 8Y xhd .  
appreciable growth 可观增长 U
81;7L8  
appreciable impact 显着影响 @?Fx  
appreciable increase 可观增长 ru DP529;  
appreciation 增值；升值 M`bL 5J;  
appreciation against other currencies 相对其他货币升值 h*G #<M  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 *i%.{ YH  
appreciation tax 增值税 mw ?{LT  
appropriation 拨款；拨用；拨付 ;
*.(.  
appropriation account 拨款帐目 2mSD"[%  
Appropriation Bill 拨款法案 srsK:%`  
appropriation-in-aid system 补助拨款办法 {:3.27jQ  
approved assets 核准资产 bSY;[{Kl  
approved basket stock 认可一篮子证券 |@+8]dy:l  
approved budget 核准预算 61L7 -~  
approved charitable donation 认可慈善捐款 (GnVwJ<v9V  
approved charitable institution 认可慈善机构 ckAsGF_B~!  
approved currency 核准货币；认可货币 9E^~#j@Zr  
approved estimates 核准预算
u\:rY)V  
approved estimates of expenditure 核准开支预算 T^N L:78  
approved overseas insurer 核准海外保险人 a6k
(9ZF  
approved overseas trust company 核准海外信托公司 6GY32\Ac  
approved pooled investment fund 核准汇集投资基金 C(xqvK~p  
approved provident fund scheme 认可公积金计划 8znj~7}#  
approved provision 核准拨款 xkF$D:sP  
approved redeemable share 核准可赎回股份 {zY`h6d  
approved regional stock 认可地区性证券 x3gwG)Sf  
approved retirement scheme 认可退休金计划 8g.AT@ ,Q  
approved subordinated loan 核准附属贷款 {ip=iiW2  
arbitrage 套戥；套汇；套利 //~POm
  
arbitrageur 套戥者；套汇者 lD9%xCo9(  
arbitrary amount 临时款项 gH5CB%)  
arrangement 措施；安排；协定 k? o^5@b/  
arrears 欠款 y#&$f  
arrears of pay 欠付薪酬 N P$e-" 1  
arrears of revenue 逾期未收税款；逾期未收的帐项 uXjoGcW  
articles of association 组织章程；组织细则；组织章程细则 3Ca \`m)l  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 L7s>su|c(
 
ascertainment of profit 确定利润 AS`2=w  
"Asia Clear" “亚洲结算系统”