[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 ZXQ5fBx  
allotment notice 股份配售通知；配股通知 }~@/r5 Zl  
allotment of shares 股份分配 6Z#Nh@!+C  
allowable 可获宽免；免税的 4utwcXL  
allowable business loss 可扣除的营业亏损 ++,I`x+p  
allowable expenses 可扣税的支出
_@B?  
allowance 免税额；津贴；备抵；准备金
NHyUHFY  
allowance for debts 债项的免税额 X:Z3R0  
allowance for depreciation by wear and tear 耗损折旧免税额 Iz+%wAZ|B6  
allowance for funeral expenses 殡殓费的免税额 QY)p![6Fj  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 =a,qRO  
allowance for repairs and outgoings 修葺及支出方面的免税额 u|I
S7>Sm  
allowance to debtor 给债务人的津贴 Gf.ywqE$Y$  
alteration of capital 资本更改 QYo04`Rl  
alternate trustee 候补受托人 tj
ThQ  
amalgamation 合并 ~2rQ80_  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 %_s)Gw&sq  
ambit of charges 征税范围；收费范围 'm*
W<  
amended valuation 经修订的估值 *RS/`a;,  
American Commodities Exchange 美国商品交易所 kB@gy}  
American Express Bank Limited 美国运通银行 Rf4K Rhi  
American Stock Exchange 美国证券交易所 +&u/R')?6r  
amortization 摊销 6inAnC@I  
amount due from banks 存放银行同业的款项 eowwN>-2C  
amount due from banks abroad 存放海外银行同业的款项 u=nd7:bv  
amount due from holding companies 控股公司欠款 P,] ./m\J  
amount due from local banks 存放本港银行同业的款项 ~vDa2D<9%  
amount due to banks 银行同业的存款 =|AYT6z,  
amount due to banks abroad 海外银行同业的存款 %( 7##f_  
amount due to holding companies 控股公司存款 [#Apd1S_  
amount due to local banks 本港银行同业的存款 H
}GGUE&c*  
amount due to outport banks 外埠银行同业的存款 B\R X  
amount for note issue 发行纸币的款额 xRc+3Z= N  
amount of bond 担保契据的款额 +:^l|6%}  
amount of consideration 代价款额 |1CX?8)b=  
amount of contribution 供款数额 3\}u#/Vb  
amount of indebtedness 负债款额 yOz6a :r  
amount of principal of the loan 贷款本金额 d%k7n+ICQ4  
amount of rates chargeable 应征差饷数额 AcuZ?LYzK  
amount of share capital 股本额 >Du=(pB  
amount of sums assured 承保款额 fWJpy#/^*K  
amount of variation 变动幅度 Szt2 "AR  
amount of vote 拨款数额 ka!w\v  
amount payable 应付款额 f$:Y' $Z1  
amount receivable 应收款额  HUjX[w8  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 2LN6pu  
analysis 分析 C)j/!+nh  
ancillary risk 附属风险 9l~D}5e7  
annual account 周年帐目；周年帐目报表；年度决算；年结 dz+!yE\f$  
annual accounting date 年结日期 ( gg )?  
annual allowance 每年免税额；年积金；年度津贴；年津 ?`e@ o?  
annual balance 年度余额 !D['}%
 
annual disposable income 每年可动用收入 0'6ai=W  
annual estimates 周年预算 |Io:D:  
annual fee 年费 N4,oO H~  
annual general meeting 周年大会 55s5(]`d  
annual growth rate 年增率；每年增长率 :AlvWf$d  
annual long-term supplement 长期个案每年补助金 &1<[@:;  
annual pensionable emolument 可供计算退休金的年薪 5QK%BiDlr  
annual report 年报 yq|yGf(4&  
Annual Report on the Consumer Price Index 《消费物价指数年报》 BAXu\a-C_  
annual return 周年报表；周年申报表；每年报税表格 o3+s.7 "  
Annual Return Rules 《周年报表规则》 'dBe,@  
annual review of consumer prices 每年消费物价回顾 KE"6I  
annual roll-forward basis 逐年延展方式 "XxmiK  
annual salary 年薪 EGgw#JAi#t  
annual statement 年度报表；年度决算表 v\|jkzR5Y  
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 nxV!mh_  
annuitant 年金受益人 o@gceZuk  
annuity 年金 #&)H&H}  
annuity contract 年金合约 /UK?&+1qE  
annuity on human life 人寿年金 +&)/dHbL`]  
antecedent debt 先前的债项 W7A!QS  
ante-dated cheque 倒填日期支票 F8<G9#%s\  
anticipated expenditure 预期开支 $\*Z  
anticipated net profit 预期纯利 TaSS) n  
anticipated revenue 预期收入 U -O D  
anti-inflation measure 反通货膨胀措施 \&+Y;:6  
anti-inflationary stance 反通货膨胀立场 RiAg:  
apparent deficit 表面赤字 Wap4:wT  
apparent financial solvency 表面偿债能力 >3D1:0Sg  
apparent partner 表面合伙人 [e
rr$  
application for personal assessment 个人入息课税申请书 !%M,x~H  
application of fund 资金应用 8y6
dT  
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 6M&ajl`o  
appointed actuary 委任精算师 'z,kxra|n  
appointed auditor 委任核数师；委任审计师 MzUKp"  
appointed trustee 委任的受托人 ;b65s9n^b  
appointer 委任人 @~s5{4  
apportioned pro rata 按比例分摊 nG3SDL#(k  
apportionment 分配；分摊 `XE>Td>Bs  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 D+;4|7s+  
apportionment formula 分摊方程式 ?xUl_  
apportionment of estate duty 遗产税的分摊 %T>@Ldt  
appraisal 估价；评估 8D`+3  
appreciable growth 可观增长 mK$E&,OkA  
appreciable impact 显着影响 j[i*;0) |  
appreciable increase 可观增长
E8Kk)7  
appreciation 增值；升值 ($`IHKF1.l  
appreciation against other currencies 相对其他货币升值 _Jg#T~  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 i JhieNn  
appreciation tax 增值税 oy jkk  
appropriation 拨款；拨用；拨付 p
}sM"}Ul  
appropriation account 拨款帐目 U/{t" e  
Appropriation Bill 拨款法案 Q8Ek}O\MC  
appropriation-in-aid system 补助拨款办法 2~hdJ/  
approved assets 核准资产 MOB4t|  
approved basket stock 认可一篮子证券 6_" n  
approved budget 核准预算 =7TWzUCO#  
approved charitable donation 认可慈善捐款 |-vyhr0  
approved charitable institution 认可慈善机构 A@|Z^T:  
approved currency 核准货币；认可货币 ZiY2N*,VO  
approved estimates 核准预算 A4(L47^  
approved estimates of expenditure 核准开支预算 V C VqU Cc  
approved overseas insurer 核准海外保险人 i7T#WfF  
approved overseas trust company 核准海外信托公司 JdI*@b2k[  
approved pooled investment fund 核准汇集投资基金 j%3$ytf|p  
approved provident fund scheme 认可公积金计划 **__&Xp1  
approved provision 核准拨款 <H]PP6_g:  
approved redeemable share 核准可赎回股份 Bn8&~  
approved regional stock 认可地区性证券 -SD:G]un  
approved retirement scheme 认可退休金计划 b/*QV0(  
approved subordinated loan 核准附属贷款 U7f paxc-  
arbitrage 套戥；套汇；套利 FEhBhv|m  
arbitrageur 套戥者；套汇者 <5KoK!H  
arbitrary amount 临时款项 +,"[0RH  
arrangement 措施；安排；协定 ,[p?u']yZz  
arrears 欠款 K
 e@Bf  
arrears of pay 欠付薪酬 8bMw.u=F  
arrears of revenue 逾期未收税款；逾期未收的帐项 Rq|5%;1  
articles of association 组织章程；组织细则；组织章程细则 bZWR.</  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 o"RE4s\G~r  
ascertainment of profit 确定利润 o|n;{zT"  
"Asia Clear" “亚洲结算系统”