[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 Xm|ib%no  
allotment notice 股份配售通知；配股通知 'E-FO_N  
allotment of shares 股份分配 iP#=:HZu;  
allowable 可获宽免；免税的 DW|vMpU]u  
allowable business loss 可扣除的营业亏损 )7Ixz1I9g  
allowable expenses 可扣税的支出 +c) TDH  
allowance 免税额；津贴；备抵；准备金 Y)T
l<  
allowance for debts 债项的免税额 [;^,CD|P  
allowance for depreciation by wear and tear 耗损折旧免税额 7$7n71o  
allowance for funeral expenses 殡殓费的免税额 b#a@rh  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 H^ BYd%-  
allowance for repairs and outgoings 修葺及支出方面的免税额 ){ gAj  
allowance to debtor 给债务人的津贴 smup,RNZRX  
alteration of capital 资本更改 O%g\B8;  
alternate trustee 候补受托人 k>5O`Y:  
amalgamation 合并 /_*>d)  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 [PWL<t::c  
ambit of charges 征税范围；收费范围 >DP:GcTG  
amended valuation 经修订的估值 L/i(KF{  
American Commodities Exchange 美国商品交易所 ~O03Sit-  
American Express Bank Limited 美国运通银行 55m<XC  
American Stock Exchange 美国证券交易所 TzKK;(GX  
amortization 摊销 %K1")s  
amount due from banks 存放银行同业的款项 j?-R]^-5  
amount due from banks abroad 存放海外银行同业的款项 y@;%Uv&  
amount due from holding companies 控股公司欠款 Js{=i>D  
amount due from local banks 存放本港银行同业的款项 pbLGe'  
amount due to banks 银行同业的存款 aWGon]2p  
amount due to banks abroad 海外银行同业的存款 AVFjBybu9  
amount due to holding companies 控股公司存款 +pp9d-n  
amount due to local banks 本港银行同业的存款 *aRX \TnN  
amount due to outport banks 外埠银行同业的存款 re`t ]gzb  
amount for note issue 发行纸币的款额 mQr0sI,o]  
amount of bond 担保契据的款额 #SnvV  
amount of consideration 代价款额 *||
d\peQ  
amount of contribution 供款数额 o`6|ba  
amount of indebtedness 负债款额 6ep>hS4A&  
amount of principal of the loan 贷款本金额 Fo}7hab  
amount of rates chargeable 应征差饷数额 .=<$S#x^Hb  
amount of share capital 股本额 u #~;&D*q  
amount of sums assured 承保款额 +S9PML){h  
amount of variation 变动幅度 /!T> b:0  
amount of vote 拨款数额
Oy_c  
amount payable 应付款额 Phs-(3  
amount receivable 应收款额 f$F*3  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 Fn+?u  
analysis 分析 >|*yh~  
ancillary risk 附属风险 f
/y`  
annual account 周年帐目；周年帐目报表；年度决算；年结 +iA=y=;blH  
annual accounting date 年结日期 qSD9Pue  
annual allowance 每年免税额；年积金；年度津贴；年津 i9m*g*"2  
annual balance 年度余额 b{5K2k&,  
annual disposable income 每年可动用收入 Vmi{X b]<  
annual estimates 周年预算 s 3r=mp{  
annual fee 年费 ir[jCea,  
annual general meeting 周年大会 RU&_j*U  
annual growth rate 年增率；每年增长率 jd:B \%#![  
annual long-term supplement 长期个案每年补助金 W?z#pV+jt  
annual pensionable emolument 可供计算退休金的年薪 ao$.6X8fQ  
annual report 年报 UtJa3ya  
Annual Report on the Consumer Price Index 《消费物价指数年报》 (OmH~lSO.  
annual return 周年报表；周年申报表；每年报税表格 1-VT}J(  
Annual Return Rules 《周年报表规则》 kWW w<c A  
annual review of consumer prices 每年消费物价回顾 Em^(  
annual roll-forward basis 逐年延展方式 g^~Kze  
annual salary 年薪 
uaw<  
annual statement 年度报表；年度决算表 -
]S.<8<$
 
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 8;"*6vHZ  
annuitant 年金受益人 ;3m!: l  
annuity 年金 ]Pc^#=(R0  
annuity contract 年金合约 uk7'K 0j  
annuity on human life 人寿年金 )=^w3y  
antecedent debt 先前的债项 nII^mg~  
ante-dated cheque 倒填日期支票 Y
(6S
p'0  
anticipated expenditure 预期开支 DQXS$uBT  
anticipated net profit 预期纯利 ;*cLG#&'M  
anticipated revenue 预期收入 i7Z=|&  
anti-inflation measure 反通货膨胀措施 Ee2c5C!|C  
anti-inflationary stance 反通货膨胀立场 !#x=JX  
apparent deficit 表面赤字 ZafboqsDL  
apparent financial solvency 表面偿债能力 L,]=vba'$  
apparent partner 表面合伙人 Lm%GR[tyQ  
application for personal assessment 个人入息课税申请书 Y+-xvx :  
application of fund 资金应用 6}dR$*=  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 Es'Um,ku  
appointed actuary 委任精算师 xWX*tJ4  
appointed auditor 委任核数师；委任审计师 |m G7XL,  
appointed trustee 委任的受托人 e@]Wh)  
appointer 委任人 KfY$ka[}"S  
apportioned pro rata 按比例分摊 d&(_|xq#  
apportionment 分配；分摊 =o=1"o[  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 t?)pl2!A  
apportionment formula 分摊方程式 m7qqY  
apportionment of estate duty 遗产税的分摊 xU
Wr}j4;  
appraisal 估价；评估 -yx/7B5@  
appreciable growth 可观增长 NPjv)TN}3  
appreciable impact 显着影响 M>H=z#C>/A  
appreciable increase 可观增长 6Y384  
appreciation 增值；升值 JXU2CyMY  
appreciation against other currencies 相对其他货币升值 .[s2zI  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 s (2GFc  
appreciation tax 增值税 -9Ws=r0R  
appropriation 拨款；拨用；拨付 y'M#z_.z  
appropriation account 拨款帐目 ^ 4hO8  
Appropriation Bill 拨款法案 p@Q5b}xCG_  
appropriation-in-aid system 补助拨款办法 &#m"/g7w4N  
approved assets 核准资产 O&Z'r  
approved basket stock 认可一篮子证券 IB5BO7J  
approved budget 核准预算 ` %?9=h%  
approved charitable donation 认可慈善捐款 &%C4Ugo  
approved charitable institution 认可慈善机构 HgRwiIt  
approved currency 核准货币；认可货币 cma*Dc  
approved estimates 核准预算 I!:z,t<  
approved estimates of expenditure 核准开支预算 =(, ^du'  
approved overseas insurer 核准海外保险人 $#NQ<3  
approved overseas trust company 核准海外信托公司 \gO,hST  
approved pooled investment fund 核准汇集投资基金 6[dur'x  
approved provident fund scheme 认可公积金计划 o'V
%EQ  
approved provision 核准拨款 ,/Cq v   
approved redeemable share 核准可赎回股份 C a>&  
approved regional stock 认可地区性证券 ":W%,`@$  
approved retirement scheme 认可退休金计划 ~oD8Rnf  
approved subordinated loan 核准附属贷款 m:CTPzAt  
arbitrage 套戥；套汇；套利 e$/B_o7(  
arbitrageur 套戥者；套汇者 G*8GGWB^a  
arbitrary amount 临时款项 }iN2KeLAF  
arrangement 措施；安排；协定 HK=[U9 o?  
arrears 欠款 ' [0AHM  
arrears of pay 欠付薪酬 "5|Lz)=  
arrears of revenue 逾期未收税款；逾期未收的帐项 uQCo6"e  
articles of association 组织章程；组织细则；组织章程细则 3`V1XE.;  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 j|_E$L A\  
ascertainment of profit 确定利润 HeN~c<NuB  
"Asia Clear" “亚洲结算系统”