[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 acQNpT  
allotment notice 股份配售通知；配股通知 F|TMpH/  
allotment of shares 股份分配 D^55:\4(  
allowable 可获宽免；免税的 v&2@<I>  
allowable business loss 可扣除的营业亏损 DA`sm  
allowable expenses 可扣税的支出 1Uk~m  
allowance 免税额；津贴；备抵；准备金 NxO^VUD  
allowance for debts 债项的免税额 ^G
&D4uZ  
allowance for depreciation by wear and tear 耗损折旧免税额 9ox|.68q  
allowance for funeral expenses 殡殓费的免税额 h;qy5KS  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 m,C,<I|'d  
allowance for repairs and outgoings 修葺及支出方面的免税额 S.|kg2  
allowance to debtor 给债务人的津贴 orH0M!OtS!  
alteration of capital 资本更改 J+jmSK%z  
alternate trustee 候补受托人 1xAFu+
  
amalgamation 合并 dqA[|bV  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 Tw;qY  
ambit of charges 征税范围；收费范围  x9"4 vp  
amended valuation 经修订的估值 'h>5&=r  
American Commodities Exchange 美国商品交易所 cuaNAJ  
American Express Bank Limited 美国运通银行 L8wcH  
American Stock Exchange 美国证券交易所  5!jNL~M  
amortization 摊销 =4<S8Cp  
amount due from banks 存放银行同业的款项 <3=qLm
 
amount due from banks abroad 存放海外银行同业的款项 RS `9?c:  
amount due from holding companies 控股公司欠款 B36puz 0{  
amount due from local banks 存放本港银行同业的款项 ds;cfj[  
amount due to banks 银行同业的存款 ^7bf8 ^`  
amount due to banks abroad 海外银行同业的存款 exO# >th1  
amount due to holding companies 控股公司存款 34wM%@D*c  
amount due to local banks 本港银行同业的存款 F] ?@X  
amount due to outport banks 外埠银行同业的存款 _T|H 69 J  
amount for note issue 发行纸币的款额 4bev*[k  
amount of bond 担保契据的款额 E? eWv)//  
amount of consideration 代价款额 D`:d'ow~KQ  
amount of contribution 供款数额 h^+C)6(58n  
amount of indebtedness 负债款额 rp @  
amount of principal of the loan 贷款本金额 >q@Sd  
amount of rates chargeable 应征差饷数额 1Uemsx%'k  
amount of share capital 股本额 =lC;^&D-0/  
amount of sums assured 承保款额 w
p%FM  
amount of variation 变动幅度 BCUt`;q ]B  
amount of vote 拨款数额 p^igscPF6  
amount payable 应付款额 (e>Rot0  
amount receivable 应收款额 0w(T^GhZ  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 .^~l_LkA  
analysis 分析 -9>LvLU  
ancillary risk 附属风险 zf3:<CRX5  
annual account 周年帐目；周年帐目报表；年度决算；年结 @>fO;*  
annual accounting date 年结日期 PB(  
annual allowance 每年免税额；年积金；年度津贴；年津 /ggkb8<3  
annual balance 年度余额 mw(c[.
*%  
annual disposable income 每年可动用收入 f-3'D-{EKt  
annual estimates 周年预算 /X^3=-{8  
annual fee 年费 w^])(  
annual general meeting 周年大会 ^{*f3m/
 
annual growth rate 年增率；每年增长率 O5qW *r'  
annual long-term supplement 长期个案每年补助金 xd|~+4  
annual pensionable emolument 可供计算退休金的年薪 )?B~64N,+  
annual report 年报 ZEj!jWP2m  
Annual Report on the Consumer Price Index 《消费物价指数年报》 ,<$YVXe/  
annual return 周年报表；周年申报表；每年报税表格 Seq]NkgY  
Annual Return Rules 《周年报表规则》 Lo9G4Cu  
annual review of consumer prices 每年消费物价回顾 O}MZ-/z=o~  
annual roll-forward basis 逐年延展方式 4W!\4Va  
annual salary 年薪 f `y" a@  
annual statement 年度报表；年度决算表 97Zk P=Cq  
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 gX$0[ sIS.  
annuitant 年金受益人 s~LZOPN  
annuity 年金 B6ed,($&  
annuity contract 年金合约 7a:*Y"f,~  
annuity on human life 人寿年金 ,](v?v.[4  
antecedent debt 先前的债项 
,v*p  
ante-dated cheque 倒填日期支票 Any Zi'  
anticipated expenditure 预期开支 X a"XB  
anticipated net profit 预期纯利 \5Vp6^  
anticipated revenue 预期收入 BbrT f"`  
anti-inflation measure 反通货膨胀措施 w|}W(=#  
anti-inflationary stance 反通货膨胀立场 2y+70(E1  
apparent deficit 表面赤字 5#0A`QO   
apparent financial solvency 表面偿债能力 `RL,ZoYuu  
apparent partner 表面合伙人 Iz}2 ^  
application for personal assessment 个人入息课税申请书 HDF"]l;  
application of fund 资金应用 [`.3f'")j  
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 ~V2ajM1Z&O  
appointed actuary 委任精算师 %2Epgh4?  
appointed auditor 委任核数师；委任审计师 'Aj(i/CM  
appointed trustee 委任的受托人 R:w%2Y  
appointer 委任人 hNgpp-  
apportioned pro rata 按比例分摊 -`!_h[   
apportionment 分配；分摊 cBifZv*l  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 &Y,Q >bu  
apportionment formula 分摊方程式 w
J+U[a  
apportionment of estate duty 遗产税的分摊 3P//H88LY  
appraisal 估价；评估 Y
H[XRUa  
appreciable growth 可观增长 50LHF%  
appreciable impact 显着影响 Q[J [=  
appreciable increase 可观增长 +/y{^}b/  
appreciation 增值；升值 f?%qUD_#  
appreciation against other currencies 相对其他货币升值 >|a\>UgC  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 atY*8I|  
appreciation tax 增值税  3L%WVCB  
appropriation 拨款；拨用；拨付 $gV
Lk.  
appropriation account 拨款帐目 h/I@_?k+  
Appropriation Bill 拨款法案 eo1&.FQu  
appropriation-in-aid system 补助拨款办法 jHAWK9fa  
approved assets 核准资产 
\ Y*h  
approved basket stock 认可一篮子证券 cz2,",+~  
approved budget 核准预算 Z)m
X,=p  
approved charitable donation 认可慈善捐款 P*pbwV#|  
approved charitable institution 认可慈善机构 Zc-#;/b3T  
approved currency 核准货币；认可货币 Dd| "iA  
approved estimates 核准预算 dh&W;zs  
approved estimates of expenditure 核准开支预算 tC&fAE:S  
approved overseas insurer 核准海外保险人 b.#^sm
//  
approved overseas trust company 核准海外信托公司 8+"10q-  
approved pooled investment fund 核准汇集投资基金 3->,So0Y  
approved provident fund scheme 认可公积金计划 Hqvc7-c6  
approved provision 核准拨款 LeY+p]n~  
approved redeemable share 核准可赎回股份 Rcg
RaQ2^  
approved regional stock 认可地区性证券 }>V/H]B  
approved retirement scheme 认可退休金计划 4P|$LkI  
approved subordinated loan 核准附属贷款 42fprt  
arbitrage 套戥；套汇；套利 |~SE"  
arbitrageur 套戥者；套汇者 hG=k1T%=  
arbitrary amount 临时款项 "YJ[$TG  
arrangement 措施；安排；协定 |GtY*
|  
arrears 欠款 |/VL35b  
arrears of pay 欠付薪酬 NZ>7dJ  
arrears of revenue 逾期未收税款；逾期未收的帐项 vYDSu.C@a  
articles of association 组织章程；组织细则；组织章程细则 q(IZJGb  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 );nz4/V  
ascertainment of profit 确定利润 -'6<  
"Asia Clear" “亚洲结算系统”