[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<cw
rDZ  
allotment notice 股份配售通知；配股通知 <b 5DX  
allotment of shares 股份分配 \J'}CX*aQ  
allowable 可获宽免；免税的 G|6qL  
allowable business loss 可扣除的营业亏损 Y|Iq~
Qy~  
allowable expenses 可扣税的支出 TW|K.t@5#H  
allowance 免税额；津贴；备抵；准备金 Kk3+ ]W<  
allowance for debts 债项的免税额 m1$tf ^  
allowance for depreciation by wear and tear 耗损折旧免税额 {bj!]j
 
allowance for funeral expenses 殡殓费的免税额 55Ss%$k@  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 2t= =<x  
allowance for repairs and outgoings 修葺及支出方面的免税额 c=m'I>A  
allowance to debtor 给债务人的津贴 [doEArwn  
alteration of capital 资本更改 %OQdUH4x  
alternate trustee 候补受托人 J
EUU~L;  
amalgamation 合并 FI.te3i?7  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 fY<#KM6X  
ambit of charges 征税范围；收费范围 NL2
1se  
amended valuation 经修订的估值 l;-Ml{}|0  
American Commodities Exchange 美国商品交易所 *z0!=>(  
American Express Bank Limited 美国运通银行 i%2u>Ni^  
American Stock Exchange 美国证券交易所 SUS=sR/N  
amortization 摊销 VotC YJ  
amount due from banks 存放银行同业的款项 `DM%a~^yg  
amount due from banks abroad 存放海外银行同业的款项 I G1];vX  
amount due from holding companies 控股公司欠款 fz'qB-F Y  
amount due from local banks 存放本港银行同业的款项 c_8&4  
amount due to banks 银行同业的存款 Dqy`7?Kn  
amount due to banks abroad 海外银行同业的存款 #QNN;&L]R  
amount due to holding companies 控股公司存款 (t&RFzE?G  
amount due to local banks 本港银行同业的存款 F*72g)hVh  
amount due to outport banks 外埠银行同业的存款 @G5T8qwN  
amount for note issue 发行纸币的款额 VAPeMO ck  
amount of bond 担保契据的款额 \xYVnjG,  
amount of consideration 代价款额 <jh4P!\&j  
amount of contribution 供款数额 UU=]lWib  
amount of indebtedness 负债款额 fO<40!%9cQ  
amount of principal of the loan 贷款本金额 VfU"%0x  
amount of rates chargeable 应征差饷数额 `YhGd?uu$  
amount of share capital 股本额 )Sn0Y B  
amount of sums assured 承保款额 0 R6:3fV6R  
amount of variation 变动幅度 (bwD:G9  
amount of vote 拨款数额 wZvv5:jKpu  
amount payable 应付款额 o'2eSm0H  
amount receivable 应收款额 !%>RHh[  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 Yy*=@qu>g  
analysis 分析 "\4W])30  
ancillary risk 附属风险 s.J4&2Q  
annual account 周年帐目；周年帐目报表；年度决算；年结 zWY988fX0  
annual accounting date 年结日期 *X0>Ru[  
annual allowance 每年免税额；年积金；年度津贴；年津 3H2~?CaJ  
annual balance 年度余额 J0xHpe  
annual disposable income 每年可动用收入 l=?e0d>O  
annual estimates 周年预算 [LoQYDku  
annual fee 年费 Fh#QS'[  
annual general meeting 周年大会 [.#nM   
annual growth rate 年增率；每年增长率 omE- c  
annual long-term supplement 长期个案每年补助金 IO)B3,g  
annual pensionable emolument 可供计算退休金的年薪 P6+ B!pY  
annual report 年报 uw;Sfx,s  
Annual Report on the Consumer Price Index 《消费物价指数年报》 o/pw=R/):  
annual return 周年报表；周年申报表；每年报税表格 yE}\4_0I/  
Annual Return Rules 《周年报表规则》 a?[[F{X9^  
annual review of consumer prices 每年消费物价回顾 )qy?x7   
annual roll-forward basis 逐年延展方式 aTcz5g0"  
annual salary 年薪 * %D_\0;  
annual statement 年度报表；年度决算表 {JE [  
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 EI_-5TtRD  
annuitant 年金受益人 '1mk;%  
annuity 年金 $|K: 9  
annuity contract 年金合约 BA@E  
annuity on human life 人寿年金 ocGrB)7eD  
antecedent debt 先前的债项 :nx+(xgw  
ante-dated cheque 倒填日期支票 sq|\!T  
anticipated expenditure 预期开支 YBt=8`r  
anticipated net profit 预期纯利 9nFL70  
anticipated revenue 预期收入 c p"K?)  
anti-inflation measure 反通货膨胀措施 ZHTi4JY  
anti-inflationary stance 反通货膨胀立场 K_YrdA)6  
apparent deficit 表面赤字 m23"xnRB  
apparent financial solvency 表面偿债能力 P< OH{l  
apparent partner 表面合伙人 |]7c&`  
application for personal assessment 个人入息课税申请书 0'o[2,  
application of fund 资金应用 3](hMk,}  
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 UoxlEec  
appointed actuary 委任精算师 E;Z(v  
appointed auditor 委任核数师；委任审计师 +ktv:d  
appointed trustee 委任的受托人 3x~7N  
appointer 委任人 Ci`o;KVj  
apportioned pro rata 按比例分摊 #`iEbiSq  
apportionment 分配；分摊 _vTr?jjfK  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 &%2^B[{  
apportionment formula 分摊方程式 8pnD6Lp>  
apportionment of estate duty 遗产税的分摊 Spn[:u@  
appraisal 估价；评估 VrIN.x  
appreciable growth 可观增长 OAXA<  
appreciable impact 显着影响 nM[yBA  
appreciable increase 可观增长 n]g"H  
appreciation 增值；升值 aE~T!h  
appreciation against other currencies 相对其他货币升值 s#^0[ Rt  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 u@Hz7Q} P  
appreciation tax 增值税 m)A:w.
o  
appropriation 拨款；拨用；拨付 x?L0R{?WW  
appropriation account 拨款帐目 z|pt)Xl  
Appropriation Bill 拨款法案 xJ>5 ol  
appropriation-in-aid system 补助拨款办法 J 8 KiL  
approved assets 核准资产 _r:Fmn_%-  
approved basket stock 认可一篮子证券 G_+/ e]P  
approved budget 核准预算 cZVx4y%kz
 
approved charitable donation 认可慈善捐款 L3b0e_8>R  
approved charitable institution 认可慈善机构 W&hW N9iR  
approved currency 核准货币；认可货币 k[f2`o=  
approved estimates 核准预算 [/a AH<9b  
approved estimates of expenditure 核准开支预算 y8YsS4E^Q  
approved overseas insurer 核准海外保险人 (WHgB0{  
approved overseas trust company 核准海外信托公司 L-9fo-  
approved pooled investment fund 核准汇集投资基金 8&JB_%Gb  
approved provident fund scheme 认可公积金计划 iq' PeVo  
approved provision 核准拨款 +u|"q+p  
approved redeemable share 核准可赎回股份 r D@*x
MW  
approved regional stock 认可地区性证券 2E1`r@L  
approved retirement scheme 认可退休金计划 _y4O2n[e  
approved subordinated loan 核准附属贷款 }u
ma<b  
arbitrage 套戥；套汇；套利 v~>Bbe  
arbitrageur 套戥者；套汇者 S<7!<]F-  
arbitrary amount 临时款项 ,zgz7  
arrangement 措施；安排；协定 yksnsHs}d  
arrears 欠款 ==Egy:<:Q  
arrears of pay 欠付薪酬 G2|jS@L#  
arrears of revenue 逾期未收税款；逾期未收的帐项 xt}.0dC!/%  
articles of association 组织章程；组织细则；组织章程细则 T\9[PX<  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 xt|^~~ /  
ascertainment of profit 确定利润 YYpC!)  
"Asia Clear" “亚洲结算系统”