[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 J ;z
`bk^  
allotment notice 股份配售通知；配股通知 <z2.A/L  
allotment of shares 股份分配 r<n:o7  
allowable 可获宽免；免税的 ,{S $&g*  
allowable business loss 可扣除的营业亏损 13Z,;YW  
allowable expenses 可扣税的支出 ~!2fUewEu  
allowance 免税额；津贴；备抵；准备金 #oa>Z.?_V  
allowance for debts 债项的免税额 SPdEO3  
allowance for depreciation by wear and tear 耗损折旧免税额 HBvyX`-  
allowance for funeral expenses 殡殓费的免税额 ebJTrh<{  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 e21J9e6z  
allowance for repairs and outgoings 修葺及支出方面的免税额 L[9Kh&c  
allowance to debtor 给债务人的津贴 LI3L~6A>  
alteration of capital 资本更改
XC~"T6F  
alternate trustee 候补受托人 -N^Ah_9ek  
amalgamation 合并 o938!jML_  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 $ -<(geI  
ambit of charges 征税范围；收费范围 r9N?z2X  
amended valuation 经修订的估值 =oh%-Sh:  
American Commodities Exchange 美国商品交易所 \xggIW.^0  
American Express Bank Limited 美国运通银行 psmDGSm,&  
American Stock Exchange 美国证券交易所 WHv6E!^\_  
amortization 摊销 =`|Bof R  
amount due from banks 存放银行同业的款项 '{.4~:  
amount due from banks abroad 存放海外银行同业的款项 WxO+ cB+?  
amount due from holding companies 控股公司欠款 SE'|||B  
amount due from local banks 存放本港银行同业的款项 ]nebL{}5  
amount due to banks 银行同业的存款 -hm/lxyU  
amount due to banks abroad 海外银行同业的存款 /1{
:uh$  
amount due to holding companies 控股公司存款 ?t6wozib2  
amount due to local banks 本港银行同业的存款 }PBL  
amount due to outport banks 外埠银行同业的存款 ,4'y(X<R  
amount for note issue 发行纸币的款额 ?yjg\S?L  
amount of bond 担保契据的款额 y0T#Qq  
amount of consideration 代价款额 NkNFx<9T  
amount of contribution 供款数额 r^msJ|k8[  
amount of indebtedness 负债款额 Pf%I6bVN9  
amount of principal of the loan 贷款本金额 'a JE+  
amount of rates chargeable 应征差饷数额 Z?=o(hkd  
amount of share capital 股本额 R\7r!38  
amount of sums assured 承保款额 j}/).O  
amount of variation 变动幅度 R+K|K2
"  
amount of vote 拨款数额 :NWIUN  
amount payable 应付款额 W/t,7lPFb  
amount receivable 应收款额 -V~Fj~b#  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 TW(X#T@Z6I  
analysis 分析 .xT{Rz  
ancillary risk 附属风险 B/@LE{qUn  
annual account 周年帐目；周年帐目报表；年度决算；年结 @XtrC|dkkE  
annual accounting date 年结日期 o^(I+<el  
annual allowance 每年免税额；年积金；年度津贴；年津 %B#T"=Cx  
annual balance 年度余额 %{rb,6  
annual disposable income 每年可动用收入 $)KODI>|  
annual estimates 周年预算 J%r:"Jm[y1  
annual fee 年费 6S{F4v2/0  
annual general meeting 周年大会 2BF455e   
annual growth rate 年增率；每年增长率 -eh .Tk  
annual long-term supplement 长期个案每年补助金 DMDtry?1:  
annual pensionable emolument 可供计算退休金的年薪 Pvt!G  
annual report 年报 UNiK6h_%  
Annual Report on the Consumer Price Index 《消费物价指数年报》 T_UJ?W  
annual return 周年报表；周年申报表；每年报税表格 (j@c946z""  
Annual Return Rules 《周年报表规则》 &0bq3JGW  
annual review of consumer prices 每年消费物价回顾 )nj fqg  
annual roll-forward basis 逐年延展方式 j-**\.4a~  
annual salary 年薪 RR+kjK?  
annual statement 年度报表；年度决算表 =Gzs+6A8  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 W,yLGz\  
annuitant 年金受益人 1##@'L|u  
annuity 年金 ,66(*\xT  
annuity contract 年金合约 M"p%CbcI]  
annuity on human life 人寿年金 ZDp^k{AN9a  
antecedent debt 先前的债项 f2o6GC_  
ante-dated cheque 倒填日期支票 V;CRs\aYf  
anticipated expenditure 预期开支 ND.(N'/O  
anticipated net profit 预期纯利 ?#&[1.= u  
anticipated revenue 预期收入 4 Cd5-I  
anti-inflation measure 反通货膨胀措施 8Ara^Xh}q  
anti-inflationary stance 反通货膨胀立场 TTa3DbFp%  
apparent deficit 表面赤字 PbS1`8|4  
apparent financial solvency 表面偿债能力 >cmz JS  
apparent partner 表面合伙人 1oiS
mW\  
application for personal assessment 个人入息课税申请书 "m6G;cv  
application of fund 资金应用 +I
bV  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 9-_Lc<  
appointed actuary 委任精算师 gq*W 0S  
appointed auditor 委任核数师；委任审计师 r 20!  
appointed trustee 委任的受托人 WwWOic2  
appointer 委任人 s.;'-oA  
apportioned pro rata 按比例分摊 qj:[NPwaM  
apportionment 分配；分摊 XHKLl?-  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 %r
rD+  
apportionment formula 分摊方程式 "'Gq4<&y  
apportionment of estate duty 遗产税的分摊 XI$W   
appraisal 估价；评估 VE*`Ji  
appreciable growth 可观增长 g n.)_  
appreciable impact 显着影响 q\jq9)  
appreciable increase 可观增长 kRwY#  
appreciation 增值；升值 $gYGnh_,Q  
appreciation against other currencies 相对其他货币升值 8q6Le{G  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 FwB xag:u  
appreciation tax 增值税 Hl(W'>*oL  
appropriation 拨款；拨用；拨付 *>[q*SF  
appropriation account 拨款帐目 xfX|AC  
Appropriation Bill 拨款法案 %q;y74  
appropriation-in-aid system 补助拨款办法 !@P{s'<:  
approved assets 核准资产 >b0Bvx-  
approved basket stock 认可一篮子证券 ' i 5}`\  
approved budget 核准预算 AEWrrE
 
approved charitable donation 认可慈善捐款 C{t}q*fG 5  
approved charitable institution 认可慈善机构 2{l|<'  
approved currency 核准货币；认可货币 izl-GitP  
approved estimates 核准预算 3rN}iSF^  
approved estimates of expenditure 核准开支预算 I(&N2L$-  
approved overseas insurer 核准海外保险人 /GJL&RMx  
approved overseas trust company 核准海外信托公司 [K4k7$  
approved pooled investment fund 核准汇集投资基金 wfu`(4  
approved provident fund scheme 认可公积金计划 O#J7GbrHO  
approved provision 核准拨款 tp!eF"v=  
approved redeemable share 核准可赎回股份 +G!# /u1  
approved regional stock 认可地区性证券 &"A:_5AU  
approved retirement scheme 认可退休金计划 ER&
\2,fZ  
approved subordinated loan 核准附属贷款 Mkt_pr  
arbitrage 套戥；套汇；套利 = 4|"<8'  
arbitrageur 套戥者；套汇者 &jg>X+;  
arbitrary amount 临时款项 ~@<o-|#  
arrangement 措施；安排；协定 8~.8"gQ
 
arrears 欠款 >bhF{*t#;y  
arrears of pay 欠付薪酬 fh1-]$z`~  
arrears of revenue 逾期未收税款；逾期未收的帐项 9|@5eN:N  
articles of association 组织章程；组织细则；组织章程细则 -cn`D2RP  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 9X#]Lg?b  
ascertainment of profit 确定利润 ~K|ha26W  
"Asia Clear" “亚洲结算系统”