[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;8}`k  
allotment notice 股份配售通知；配股通知 b=:%*gq,  
allotment of shares 股份分配 M2nZ,I=l  
allowable 可获宽免；免税的 ST\d-x  
allowable business loss 可扣除的营业亏损 n'@XgUI,  
allowable expenses 可扣税的支出 ?q"9ZYX<  
allowance 免税额；津贴；备抵；准备金 U"K%ip:Wd  
allowance for debts 债项的免税额 ]kH8T'  
allowance for depreciation by wear and tear 耗损折旧免税额 ?$b*)<  
allowance for funeral expenses 殡殓费的免税额 Zy6>i2f4f  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 ))J#t{X/8v  
allowance for repairs and outgoings 修葺及支出方面的免税额 d^`n/"Ice  
allowance to debtor 给债务人的津贴 3UJSK+d\  
alteration of capital 资本更改 dV"K 
x  
alternate trustee 候补受托人 {;hRFQ^b  
amalgamation 合并 NaeG)u#+  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 r7v1q  
ambit of charges 征税范围；收费范围 j7C&&G q  
amended valuation 经修订的估值 smX&B,&@  
American Commodities Exchange 美国商品交易所 S#|5&SR  
American Express Bank Limited 美国运通银行 wodff_l  
American Stock Exchange 美国证券交易所 T2 V(P>E  
amortization 摊销 Y>K3. *.  
amount due from banks 存放银行同业的款项 r D|Bj(X8  
amount due from banks abroad 存放海外银行同业的款项 `~LaiN.  
amount due from holding companies 控股公司欠款 Mey=%Fv  
amount due from local banks 存放本港银行同业的款项 *w1R>  
amount due to banks 银行同业的存款 7[(<t +  
amount due to banks abroad 海外银行同业的存款 _?9| ,  
amount due to holding companies 控股公司存款 bd`}2vr  
amount due to local banks 本港银行同业的存款 T2k# "zD  
amount due to outport banks 外埠银行同业的存款 Q_A?p$%;L  
amount for note issue 发行纸币的款额 xQ8?"K;iX  
amount of bond 担保契据的款额 BEii:05  
amount of consideration 代价款额 /^Zgv-n  
amount of contribution 供款数额 \05 n $.  
amount of indebtedness 负债款额 y?V#LW[^E  
amount of principal of the loan 贷款本金额 Yn-;+ 4 K  
amount of rates chargeable 应征差饷数额 ffh3okyW0  
amount of share capital 股本额 K<"Y4O#]  
amount of sums assured 承保款额 |z.Ov&d4)(  
amount of variation 变动幅度 .T7S1C $HP  
amount of vote 拨款数额 ](^BQc  
amount payable 应付款额 .4,l0Nn`W  
amount receivable 应收款额 gOn^}%4.I  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 @ {8xL  
analysis 分析 \@*D;- b  
ancillary risk 附属风险 y3mJO[U0 a  
annual account 周年帐目；周年帐目报表；年度决算；年结 U9yR~pw  
annual accounting date 年结日期 gK-$y9]~+  
annual allowance 每年免税额；年积金；年度津贴；年津 6s&%~6J,  
annual balance 年度余额 :JG2xtn  
annual disposable income 每年可动用收入 FQikFy(YY  
annual estimates 周年预算 F0+@FS0  
annual fee 年费 2(NN QU@Uz  
annual general meeting 周年大会  ?r(Bu  
annual growth rate 年增率；每年增长率 {b26DKkQS  
annual long-term supplement 长期个案每年补助金 Rs1JCP=d8  
annual pensionable emolument 可供计算退休金的年薪 m-}6DN  
annual report 年报 F$H^W@<w  
Annual Report on the Consumer Price Index 《消费物价指数年报》 YX6[m6LU  
annual return 周年报表；周年申报表；每年报税表格 +L<x0-&  
Annual Return Rules 《周年报表规则》 Y1U\VU  
annual review of consumer prices 每年消费物价回顾 e{`Dv
fY21  
annual roll-forward basis 逐年延展方式 y ;T=u(}  
annual salary 年薪 h%(0|  
annual statement 年度报表；年度决算表 jxA*Gg3cT5  
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 o`ijdg!5qG  
annuitant 年金受益人 YDo,9  
annuity 年金 -nC!kpo  
annuity contract 年金合约 ~JxAo\2i  
annuity on human life 人寿年金 5SmgE2}  
antecedent debt 先前的债项 isV9nWo$  
ante-dated cheque 倒填日期支票 <LOas$
 
anticipated expenditure 预期开支 NW@guhK.  
anticipated net profit 预期纯利 >PK \bLEo  
anticipated revenue 预期收入 YNWAef4  
anti-inflation measure 反通货膨胀措施 *heX[D &>)  
anti-inflationary stance 反通货膨胀立场 zu|=1C#5h  
apparent deficit 表面赤字 ~:lN("9OI  
apparent financial solvency 表面偿债能力 dFV m18  
apparent partner 表面合伙人 d(j|8/tpA  
application for personal assessment 个人入息课税申请书 >Y[nU~w  
application of fund 资金应用 <bxp/#6D  
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 $sR-J'EE!  
appointed actuary 委任精算师 !JVpR]lWS  
appointed auditor 委任核数师；委任审计师 9='=wWW  
appointed trustee 委任的受托人 $Xr9<)?,  
appointer 委任人 LzJNQd'  
apportioned pro rata 按比例分摊 \Dn an5H/  
apportionment 分配；分摊 a76`"(W
 
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 ~V<62"G  
apportionment formula 分摊方程式 h"5!puN+  
apportionment of estate duty 遗产税的分摊 {pW(@4U  
appraisal 估价；评估 &nEQ`3~F  
appreciable growth 可观增长 2zN%Z!a#J  
appreciable impact 显着影响 tc
U4$%H/  
appreciable increase 可观增长 60&4?<lR4  
appreciation 增值；升值 }X[wWH  
appreciation against other currencies 相对其他货币升值 e4?p(F-x
(  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 G%RhNwm  
appreciation tax 增值税 EkEU}2  
appropriation 拨款；拨用；拨付 {QRrAi  
appropriation account 拨款帐目 YXWlg%s  
Appropriation Bill 拨款法案 G Za<  
appropriation-in-aid system 补助拨款办法 5 NdIbC  
approved assets 核准资产 6t(I.>-  
approved basket stock 认可一篮子证券 `j yBF  
approved budget 核准预算 2 .)`8|c9  
approved charitable donation 认可慈善捐款 .kkrU  
approved charitable institution 认可慈善机构 j9Y'HU5"  
approved currency 核准货币；认可货币
>X!A/;$  
approved estimates 核准预算 -%#F5br%  
approved estimates of expenditure 核准开支预算 ~}fQ.F*7R  
approved overseas insurer 核准海外保险人 l&1R`gcW  
approved overseas trust company 核准海外信托公司 L 2:N@TP  
approved pooled investment fund 核准汇集投资基金 K<Qy1y~[  
approved provident fund scheme 认可公积金计划 ?h4Rh0rkX  
approved provision 核准拨款 c_YP#U  
approved redeemable share 核准可赎回股份 $"G=r(MW  
approved regional stock 认可地区性证券 4(FEfde=  
approved retirement scheme 认可退休金计划 E\!<=  
approved subordinated loan 核准附属贷款 '-[~I>o%  
arbitrage 套戥；套汇；套利 =-U8^e_Y  
arbitrageur 套戥者；套汇者 RY]Vo8  
arbitrary amount 临时款项 ai,Nx:r   
arrangement 措施；安排；协定 M} {'kK  
arrears 欠款 f~NGIlgR  
arrears of pay 欠付薪酬 nm597WeZp  
arrears of revenue 逾期未收税款；逾期未收的帐项 N}tiaL4  
articles of association 组织章程；组织细则；组织章程细则 J(JqusQd !  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 ~qxuD_  
ascertainment of profit 确定利润 };= 44E'7  
"Asia Clear" “亚洲结算系统”