[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 *w^C"^*  
allotment notice 股份配售通知；配股通知 *W.C7=  
allotment of shares 股份分配 ]NUl9t*N4  
allowable 可获宽免；免税的 5b*M*e&=C  
allowable business loss 可扣除的营业亏损 ~HTmO;HNf"  
allowable expenses 可扣税的支出 'n{Nvt.c  
allowance 免税额；津贴；备抵；准备金 pWy=W&0~qf  
allowance for debts 债项的免税额 XC4X-j3
 
allowance for depreciation by wear and tear 耗损折旧免税额 vI:;A
/&  
allowance for funeral expenses 殡殓费的免税额 Z,sv9{4r  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 7E!IF>`  
allowance for repairs and outgoings 修葺及支出方面的免税额 S|SV$_ (  
allowance to debtor 给债务人的津贴 %-)H^i~]%  
alteration of capital 资本更改 $;
1#To  
alternate trustee 候补受托人 pf1BN@ t  
amalgamation 合并 wT;0w3.Z  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 wN@oYFoL  
ambit of charges 征税范围；收费范围 3kw,(-'1  
amended valuation 经修订的估值 AP68V  
American Commodities Exchange 美国商品交易所 1pt%Kw*@j  
American Express Bank Limited 美国运通银行 pOGeruu?  
American Stock Exchange 美国证券交易所 :}5j ##N  
amortization 摊销 *^g:P^4  
amount due from banks 存放银行同业的款项 4lr(,nPRD  
amount due from banks abroad 存放海外银行同业的款项 l n{e1':$"  
amount due from holding companies 控股公司欠款 4]yOF_8h  
amount due from local banks 存放本港银行同业的款项 J2::'Hw*s  
amount due to banks 银行同业的存款 G/b^|;41  
amount due to banks abroad 海外银行同业的存款 lpQSu
p  
amount due to holding companies 控股公司存款 i*|\KM?P  
amount due to local banks 本港银行同业的存款 SG6kud\b  
amount due to outport banks 外埠银行同业的存款 P^A!.}d  
amount for note issue 发行纸币的款额 j}%ja_9S  
amount of bond 担保契据的款额 LgKaPg$  
amount of consideration 代价款额 Lhl]g^SN  
amount of contribution 供款数额 ~<O7$~  
amount of indebtedness 负债款额 OBMTgZHxv  
amount of principal of the loan 贷款本金额 ;|pBFKx  
amount of rates chargeable 应征差饷数额 @LS@cCC,a  
amount of share capital 股本额 Z3#P,y9@  
amount of sums assured 承保款额 tQ
8.f  
amount of variation 变动幅度 4A8;tU$&  
amount of vote 拨款数额 x}_]A$nV  
amount payable 应付款额 %
W=b?:  
amount receivable 应收款额 ZjgsR|i  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 1$D_6U:H0  
analysis 分析 w\(.3W7  
ancillary risk 附属风险 ukIQr/k  
annual account 周年帐目；周年帐目报表；年度决算；年结 @aAW*D~-J  
annual accounting date 年结日期 c#|raXGT  
annual allowance 每年免税额；年积金；年度津贴；年津 4[;X{ !  
annual balance 年度余额 q|j2MV5#g  
annual disposable income 每年可动用收入 tasIDoo+!J  
annual estimates 周年预算 lhYe;b(  
annual fee 年费 %6t2ohO"  
annual general meeting 周年大会 ix([mQg  
annual growth rate 年增率；每年增长率 'JCZ]pZ  
annual long-term supplement 长期个案每年补助金 xC{qV,  
annual pensionable emolument 可供计算退休金的年薪 +@94;me  
annual report 年报 **$LR<L  
Annual Report on the Consumer Price Index 《消费物价指数年报》 MXw hxk#E  
annual return 周年报表；周年申报表；每年报税表格 v{
(^1cX  
Annual Return Rules 《周年报表规则》 |_] Q$q[[%  
annual review of consumer prices 每年消费物价回顾 PMNjn9d  
annual roll-forward basis 逐年延展方式 /LvRP yj@  
annual salary 年薪 pk^K:Xs}  
annual statement 年度报表；年度决算表 H
7d/X  
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 8dO!  
annuitant 年金受益人 8.XoVW#  
annuity 年金 e4!:c^?  
annuity contract 年金合约 UaWl6 Y&Vu  
annuity on human life 人寿年金 <R''oEf9  
antecedent debt 先前的债项 ?98("T|y;  
ante-dated cheque 倒填日期支票 jBgP$g  
anticipated expenditure 预期开支 r~/  
anticipated net profit 预期纯利 {)BTR
%t  
anticipated revenue 预期收入 _JHd9)[  
anti-inflation measure 反通货膨胀措施 UJM1VAJ0  
anti-inflationary stance 反通货膨胀立场 [Jogt#Fj ]  
apparent deficit 表面赤字 [U5\bX@$  
apparent financial solvency 表面偿债能力 VKq=7^W  
apparent partner 表面合伙人 } ud0&Oe{  
application for personal assessment 个人入息课税申请书 M-1ngI0
H;  
application of fund 资金应用 # WAZ9,t  
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 XZ
sz/#  
appointed actuary 委任精算师 vgsJeV`}I  
appointed auditor 委任核数师；委任审计师 [P&7i57  
appointed trustee 委任的受托人 1DE1.1  
appointer 委任人 ]L9s %]o  
apportioned pro rata 按比例分摊 MCS8y+QK  
apportionment 分配；分摊 \HKxh: F'  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 i.3=!6z  
apportionment formula 分摊方程式 vRs,zL$W  
apportionment of estate duty 遗产税的分摊 j6Yy6X]  
appraisal 估价；评估 @6wFst\t  
appreciable growth 可观增长 do*EKo  
appreciable impact 显着影响 ;$smH=I  
appreciable increase 可观增长 Pb1*\+  
appreciation 增值；升值 hWD;jR  
appreciation against other currencies 相对其他货币升值 swM*k;$q{  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 w8MG(Lq1"  
appreciation tax 增值税 t5y;CxL  
appropriation 拨款；拨用；拨付 .?R!D YC`  
appropriation account 拨款帐目 N"]q='t  
Appropriation Bill 拨款法案 '}fzX2Q#  
appropriation-in-aid system 补助拨款办法 y+"X~7EX  
approved assets 核准资产 {ys=Ndo8  
approved basket stock 认可一篮子证券 lfqiyYFm  
approved budget 核准预算 RxI(:i?  
approved charitable donation 认可慈善捐款 / c AUl  
approved charitable institution 认可慈善机构 1][4.}?F[  
approved currency 核准货币；认可货币 KwPOO{4]g  
approved estimates 核准预算 /atW8 `&  
approved estimates of expenditure 核准开支预算 Dpl A?  
approved overseas insurer 核准海外保险人 gP0LCK>  
approved overseas trust company 核准海外信托公司 G LIi6  
approved pooled investment fund 核准汇集投资基金 ] Hztb  
approved provident fund scheme 认可公积金计划 Uk^B"y_  
approved provision 核准拨款 G+X Sfr  
approved redeemable share 核准可赎回股份 ?d{Na=O\  
approved regional stock 认可地区性证券 [_1G@S6Ex  
approved retirement scheme 认可退休金计划 I'uSp-Sfy  
approved subordinated loan 核准附属贷款 orWbU UC  
arbitrage 套戥；套汇；套利 v^d]~!h  
arbitrageur 套戥者；套汇者 umt.Um.m2  
arbitrary amount 临时款项 1C v-  
arrangement 措施；安排；协定 b[o"7^H  
arrears 欠款 AlAYiUw{  
arrears of pay 欠付薪酬 ]pH-2_  
arrears of revenue 逾期未收税款；逾期未收的帐项 uVJDne,R  
articles of association 组织章程；组织细则；组织章程细则 LR".pH13  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司  |8My42yf  
ascertainment of profit 确定利润 y:~ZLTAv  
"Asia Clear" “亚洲结算系统”