[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 I(S)n+E  
allotment notice 股份配售通知；配股通知 Q0\0f
 
allotment of shares 股份分配 MgC:b-&5_  
allowable 可获宽免；免税的 c5Q<$86  
allowable business loss 可扣除的营业亏损 'oN\hy($,h  
allowable expenses 可扣税的支出 93<:RV  
allowance 免税额；津贴；备抵；准备金
8k^|G  
allowance for debts 债项的免税额 ~h"/Tce  
allowance for depreciation by wear and tear 耗损折旧免税额 !bC+TYsU  
allowance for funeral expenses 殡殓费的免税额 ^0#;YOk  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 fS:1^A2,  
allowance for repairs and outgoings 修葺及支出方面的免税额 \V>?Do 7  
allowance to debtor 给债务人的津贴 NO] 3*  
alteration of capital 资本更改 l?iSxqdT  
alternate trustee 候补受托人 5qf BEPJ  
amalgamation 合并 :iiw3#]  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 <jS~ WI@  
ambit of charges 征税范围；收费范围 tV9LD>3  
amended valuation 经修订的估值 r|*&GHo L  
American Commodities Exchange 美国商品交易所 UYA_jpIP  
American Express Bank Limited 美国运通银行 q\rC5gk>  
American Stock Exchange 美国证券交易所 9 C{ ;h  
amortization 摊销 '<R>E:5  
amount due from banks 存放银行同业的款项 n$aA)"A #  
amount due from banks abroad 存放海外银行同业的款项 O}[PJfvBHo  
amount due from holding companies 控股公司欠款 w0ZLcND{  
amount due from local banks 存放本港银行同业的款项 g}f9dB,F  
amount due to banks 银行同业的存款 [Px'\nVf  
amount due to banks abroad 海外银行同业的存款 {T'GQz+R"  
amount due to holding companies 控股公司存款 ?+c`]gO7N  
amount due to local banks 本港银行同业的存款 GdVhK:<>  
amount due to outport banks 外埠银行同业的存款 CAT.4GM  
amount for note issue 发行纸币的款额 `p'Q7m2y/b  
amount of bond 担保契据的款额 cE iu)2*e  
amount of consideration 代价款额 E`j-6
:  
amount of contribution 供款数额
AkU<g  
amount of indebtedness 负债款额 < pTTo  
amount of principal of the loan 贷款本金额 kGkA:g:  
amount of rates chargeable 应征差饷数额 f(D_FTTO  
amount of share capital 股本额 7DKz;o  
amount of sums assured 承保款额 @=5qT]%U3J  
amount of variation 变动幅度 =V97;kq+v  
amount of vote 拨款数额 $ \*` }Y  
amount payable 应付款额 #tdf>?  
amount receivable 应收款额 FA90`VOWYU  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 Og %U  
analysis 分析 NA$zd(  
ancillary risk 附属风险 dV?5Q_}  
annual account 周年帐目；周年帐目报表；年度决算；年结 as+GbstN  
annual accounting date 年结日期 z NSu  
annual allowance 每年免税额；年积金；年度津贴；年津 ?8,%
LIQ?  
annual balance 年度余额 U Q@7n1  
annual disposable income 每年可动用收入 zu2HH<E  
annual estimates 周年预算 Q{QYBh&  
annual fee 年费 rs=q! P"u[  
annual general meeting 周年大会 QMo}W{D  
annual growth rate 年增率；每年增长率 qP!P +'B  
annual long-term supplement 长期个案每年补助金 `N/RHb%  
annual pensionable emolument 可供计算退休金的年薪 T88Y qI  
annual report 年报 fU2qrcVu  
Annual Report on the Consumer Price Index 《消费物价指数年报》 2}vg U$a  
annual return 周年报表；周年申报表；每年报税表格 ~^)^q 8  
Annual Return Rules 《周年报表规则》 k;dXOn  
annual review of consumer prices 每年消费物价回顾 v=I|O%  
annual roll-forward basis 逐年延展方式 Xl |1YX1&m  
annual salary 年薪 .r+hERcB  
annual statement 年度报表；年度决算表 uqyB5V0gh  
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 f DgD@YCD  
annuitant 年金受益人  6qo^2  
annuity 年金 D~K;~nI  
annuity contract 年金合约 N"[B=fU}  
annuity on human life 人寿年金 lo&#(L+2  
antecedent debt 先前的债项 p3^jGj@  
ante-dated cheque 倒填日期支票 *oI*-C  
anticipated expenditure 预期开支 ]7AX%EG3  
anticipated net profit 预期纯利 MVv1.6c7Y  
anticipated revenue 预期收入 ']ood!  
anti-inflation measure 反通货膨胀措施 t@?u  
anti-inflationary stance 反通货膨胀立场 mV9A{h  
apparent deficit 表面赤字 ps:f=6m2  
apparent financial solvency 表面偿债能力 Zszs1{t  
apparent partner 表面合伙人 k /EDc533d  
application for personal assessment 个人入息课税申请书 >n.z)ZJ  
application of fund 资金应用 Ix
DWJ#k  
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 ^ons:$0h  
appointed actuary 委任精算师 CPazEe1S  
appointed auditor 委任核数师；委任审计师 J?:[$C5  
appointed trustee 委任的受托人 IF k  
appointer 委任人 #6S75{rnW"  
apportioned pro rata 按比例分摊 ~H@+D}J?  
apportionment 分配；分摊 E^ h=!RW{  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 3mt%!}S  
apportionment formula 分摊方程式 8_\W/I!7b  
apportionment of estate duty 遗产税的分摊 10sK] XI  
appraisal 估价；评估 {#Q\z>  
appreciable growth 可观增长 ^DAa%u  
appreciable impact 显着影响 _.18z+  
appreciable increase 可观增长 r@)A k  
appreciation 增值；升值 GtI6[ :1t  
appreciation against other currencies 相对其他货币升值 U!q[e`B  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 :_dICxaLZT  
appreciation tax 增值税 nX%AeDBAT  
appropriation 拨款；拨用；拨付 W,hWOO  
appropriation account 拨款帐目 {M~lbU  
Appropriation Bill 拨款法案 Sg*0[a3z  
appropriation-in-aid system 补助拨款办法 2O""4_G  
approved assets 核准资产 fJ80tt?r  
approved basket stock 认可一篮子证券 hY\{|  
approved budget 核准预算 !DjT<dxf  
approved charitable donation 认可慈善捐款 cHvF*A  
approved charitable institution 认可慈善机构 \ a-CN>  
approved currency 核准货币；认可货币 ]= x 1`j  
approved estimates 核准预算 Aa(<L$e!`  
approved estimates of expenditure 核准开支预算 @ 6xGJ,s  
approved overseas insurer 核准海外保险人 ]gd/ }m)1  
approved overseas trust company 核准海外信托公司 !r &Bn6*  
approved pooled investment fund 核准汇集投资基金 6
!7Pm>ml  
approved provident fund scheme 认可公积金计划 .{rbw9  
approved provision 核准拨款 E)'8U
 
approved redeemable share 核准可赎回股份 o$bUY7_  
approved regional stock 认可地区性证券 ?AsDk~3  
approved retirement scheme 认可退休金计划 D,W\ gP/h%  
approved subordinated loan 核准附属贷款 }N3`gCy9eN  
arbitrage 套戥；套汇；套利 bcJ@-i0V  
arbitrageur 套戥者；套汇者 b6W#SpCF  
arbitrary amount 临时款项 !QC<n/  
arrangement 措施；安排；协定 eO4)|tW  
arrears 欠款 b&t[S[P.V  
arrears of pay 欠付薪酬 f~gS
J<t4  
arrears of revenue 逾期未收税款；逾期未收的帐项 t3F?>G#y  
articles of association 组织章程；组织细则；组织章程细则 LdTIR]  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 :k"rhI  
ascertainment of profit 确定利润 [ #]jC[  
"Asia Clear" “亚洲结算系统”