[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 a"EX<6"  
allotment notice 股份配售通知；配股通知 Kp'_lKW)]q  
allotment of shares 股份分配 o|*ao2a  
allowable 可获宽免；免税的 KaNi'=nW  
allowable business loss 可扣除的营业亏损 0
D+[W5TB  
allowable expenses 可扣税的支出 &q^\*<B.^  
allowance 免税额；津贴；备抵；准备金 =J
&vr   
allowance for debts 债项的免税额 ?'Y\5n/*$  
allowance for depreciation by wear and tear 耗损折旧免税额 'c*Q/C;  
allowance for funeral expenses 殡殓费的免税额 /bv1R5  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 26.),a  
allowance for repairs and outgoings 修葺及支出方面的免税额 5I`j'j  
allowance to debtor 给债务人的津贴 zc01\M  
alteration of capital 资本更改 l=ehoyER  
alternate trustee 候补受托人 XZD9vFj1Z  
amalgamation 合并 r:]t9y>$<  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 }:<`L\8q\  
ambit of charges 征税范围；收费范围 hOw  
amended valuation 经修订的估值 ?{[ISk)  
American Commodities Exchange 美国商品交易所 n!z7N3Ak>  
American Express Bank Limited 美国运通银行 8[\F*H  
American Stock Exchange 美国证券交易所 @E;'Ffo  
amortization 摊销 8yij=T*  
amount due from banks 存放银行同业的款项 YRa{6*M  
amount due from banks abroad 存放海外银行同业的款项 C62:G+W&o  
amount due from holding companies 控股公司欠款 .<%2ON_  
amount due from local banks 存放本港银行同业的款项 NF
8'O  
amount due to banks 银行同业的存款 M3P
\1  
amount due to banks abroad 海外银行同业的存款 )c!7V)z  
amount due to holding companies 控股公司存款 _;L%? -2c  
amount due to local banks 本港银行同业的存款 E w#UlA:"v  
amount due to outport banks 外埠银行同业的存款 /~~aK2{^X~  
amount for note issue 发行纸币的款额 %Xc50n2Z  
amount of bond 担保契据的款额 U l8G R  
amount of consideration 代价款额 {9:[nqX  
amount of contribution 供款数额 $c"byQ[3S  
amount of indebtedness 负债款额 ntR@[)K  
amount of principal of the loan 贷款本金额 5x856RQ'  
amount of rates chargeable 应征差饷数额 1W3+ng  
amount of share capital 股本额 J<hqF4z  
amount of sums assured 承保款额 $cjwY$6  
amount of variation 变动幅度 HYU-F_|N=  
amount of vote 拨款数额 %3b;`Oa  
amount payable 应付款额 T'_#Dwmj*  
amount receivable 应收款额 r&  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 0<tce  
analysis 分析 WK$75G,  
ancillary risk 附属风险 zntvKOIh  
annual account 周年帐目；周年帐目报表；年度决算；年结 >f+qI mH  
annual accounting date 年结日期 ?+Gc.lU  
annual allowance 每年免税额；年积金；年度津贴；年津 c=d` DJ  
annual balance 年度余额 (zbV-4C  
annual disposable income 每年可动用收入 7Z%EXDm4/c  
annual estimates 周年预算 dpAj9CX(  
annual fee 年费 :&SvjJR  
annual general meeting 周年大会 ^97u0K3$  
annual growth rate 年增率；每年增长率 %!DdjC&5*  
annual long-term supplement 长期个案每年补助金 >-8r|};+  
annual pensionable emolument 可供计算退休金的年薪
cPaz-  
annual report 年报 w
avyREK  
Annual Report on the Consumer Price Index 《消费物价指数年报》 S $j"'K  
annual return 周年报表；周年申报表；每年报税表格 C_> WU   
Annual Return Rules 《周年报表规则》 ?e=3G4N  
annual review of consumer prices 每年消费物价回顾 hc7"0mVd{  
annual roll-forward basis 逐年延展方式 xXb7/.*qE  
annual salary 年薪 zXX= WH  
annual statement 年度报表；年度决算表 @S?`!=M  
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 )<ig6b%  
annuitant 年金受益人 $-
^ ;Jl  
annuity 年金 &<nj~BL  
annuity contract 年金合约 PmjN!/  
annuity on human life 人寿年金 ,4W~CkLD  
antecedent debt 先前的债项 !AR@GuQPE  
ante-dated cheque 倒填日期支票 Oq3aboAt  
anticipated expenditure 预期开支 7QSrC/e  
anticipated net profit 预期纯利 % 9 Jx|   
anticipated revenue 预期收入 UP<B>Y1a  
anti-inflation measure 反通货膨胀措施 Rtywi}VV2  
anti-inflationary stance 反通货膨胀立场 w-{a>ZU0  
apparent deficit 表面赤字 &VPfI  
apparent financial solvency 表面偿债能力 jJ.isr|`  
apparent partner 表面合伙人 y26?>.!  
application for personal assessment 个人入息课税申请书 0*J},#ba$  
application of fund 资金应用 FTgqE@  
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 G^1 5V'*  
appointed actuary 委任精算师 My6a.Kl  
appointed auditor 委任核数师；委任审计师 4H9mKR  
appointed trustee 委任的受托人 pNFVa<D  
appointer 委任人 xaN[ru@  
apportioned pro rata 按比例分摊 bU $f4J  
apportionment 分配；分摊 .n\j<Kq  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 (e"\%p`  
apportionment formula 分摊方程式 )L+>^cJI<  
apportionment of estate duty 遗产税的分摊 hQb3 8W[  
appraisal 估价；评估 }1kZF{KD<[  
appreciable growth 可观增长 t~v_k\`{  
appreciable impact 显着影响 Ll$,"}0T  
appreciable increase 可观增长 D4OJin^}  
appreciation 增值；升值 Kcu*Z  
appreciation against other currencies 相对其他货币升值 6N\f>c  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 F:~k4uTW\b  
appreciation tax 增值税 /OD@Xl];K  
appropriation 拨款；拨用；拨付 S^Mx=KJ
G  
appropriation account 拨款帐目 f7_V ]  
Appropriation Bill 拨款法案 r}S>t~p:  
appropriation-in-aid system 补助拨款办法 `G'Z,P-a  
approved assets 核准资产 Mni@@W  
approved basket stock 认可一篮子证券 d Bm!`;r4  
approved budget 核准预算 0n/+X[%Ti  
approved charitable donation 认可慈善捐款 9Zj9e  
approved charitable institution 认可慈善机构 Um~DA  
approved currency 核准货币；认可货币 JZup} {a  
approved estimates 核准预算 v qhu%ZyP  
approved estimates of expenditure 核准开支预算 )NLjv=ql  
approved overseas insurer 核准海外保险人 @ JfQ}`  
approved overseas trust company 核准海外信托公司 'z9}I #  
approved pooled investment fund 核准汇集投资基金 A.+Qa  
approved provident fund scheme 认可公积金计划 #O1%k; BL  
approved provision 核准拨款 +/>XOY|Ie  
approved redeemable share 核准可赎回股份 .Lm0$o*`  
approved regional stock 认可地区性证券 T9NTL
\;  
approved retirement scheme 认可退休金计划 itmFZZh  
approved subordinated loan 核准附属贷款 _{2/QP}  
arbitrage 套戥；套汇；套利 ^k2g60]  
arbitrageur 套戥者；套汇者 7Z< 2`&c7  
arbitrary amount 临时款项 tk\)]kj  
arrangement 措施；安排；协定 "1wjh=@z  
arrears 欠款 Ba}<X;B}  
arrears of pay 欠付薪酬 (`"87Xomnn  
arrears of revenue 逾期未收税款；逾期未收的帐项 YZy%]i=1  
articles of association 组织章程；组织细则；组织章程细则 AA XQ+!  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 F\2<q$Zn+  
ascertainment of profit 确定利润 SG@E*yT1  
"Asia Clear" “亚洲结算系统”