[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 ;@S'8  
allotment notice 股份配售通知；配股通知 atpHv**D<i  
allotment of shares 股份分配 %ud-3u52M8  
allowable 可获宽免；免税的 MUbKlX  
allowable business loss 可扣除的营业亏损 0p.MH~mx  
allowable expenses 可扣税的支出 4*Hzys[{  
allowance 免税额；津贴；备抵；准备金 0
&)6mO  
allowance for debts 债项的免税额 / TsXm-g#  
allowance for depreciation by wear and tear 耗损折旧免税额   lha;|  
allowance for funeral expenses 殡殓费的免税额 4v>S Xch  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 MH)V=xU|)  
allowance for repairs and outgoings 修葺及支出方面的免税额 0V-jOc  
allowance to debtor 给债务人的津贴 Ba
?1q%eG  
alteration of capital 资本更改 *bo| F%NAz  
alternate trustee 候补受托人 M-].l3  
amalgamation 合并 c /88|k  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 "0%K3d+  
ambit of charges 征税范围；收费范围 mC@v,"  
amended valuation 经修订的估值 I`oJ
OLV  
American Commodities Exchange 美国商品交易所 p#qla'  
American Express Bank Limited 美国运通银行  ;@k=9o]A  
American Stock Exchange 美国证券交易所 %
J-:%i
 
amortization 摊销 I(7GVYM  
amount due from banks 存放银行同业的款项 rZwSo]gp  
amount due from banks abroad 存放海外银行同业的款项 6h5g!GQD  
amount due from holding companies 控股公司欠款 fsPsP`|  
amount due from local banks 存放本港银行同业的款项 c

h%zu%;f  
amount due to banks 银行同业的存款 Es#:0KH].v  
amount due to banks abroad 海外银行同业的存款 w_>\Yd[  
amount due to holding companies 控股公司存款 dH5*%  
amount due to local banks 本港银行同业的存款 R\ 8[6H  
amount due to outport banks 外埠银行同业的存款 NV?x<LNWd  
amount for note issue 发行纸币的款额 , poc!n//  
amount of bond 担保契据的款额 9Vq  
amount of consideration 代价款额 <w}^Z}fpk&  
amount of contribution 供款数额 j]&
Qai~}Y  
amount of indebtedness 负债款额 VDOC>  
amount of principal of the loan 贷款本金额 ?J
+jv  
amount of rates chargeable 应征差饷数额 l[_antokn  
amount of share capital 股本额 B.4e4%BBS  
amount of sums assured 承保款额 l?"^2in.  
amount of variation 变动幅度 >"1EN5W  
amount of vote 拨款数额 s%y<FXUj  
amount payable 应付款额
>n/0od9  
amount receivable 应收款额 ~Y f8,m  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 c;/vzIJj  
analysis 分析 h/ A\QW8Sd  
ancillary risk 附属风险 >lM/\HO2  
annual account 周年帐目；周年帐目报表；年度决算；年结 pHb,*C</  
annual accounting date 年结日期 HaL'/V~  
annual allowance 每年免税额；年积金；年度津贴；年津 Wn6m$=  
annual balance 年度余额 u
SYI X  
annual disposable income 每年可动用收入 /,uxj5_cT  
annual estimates 周年预算 lIEZ=CEmY  
annual fee 年费 jFg19C{=X  
annual general meeting 周年大会 h #gI1(uL  
annual growth rate 年增率；每年增长率 p@q20>^u  
annual long-term supplement 长期个案每年补助金 [mwqCW&  
annual pensionable emolument 可供计算退休金的年薪 1P*GIt2L  
annual report 年报 3}g>/F~  
Annual Report on the Consumer Price Index 《消费物价指数年报》 2HVqJib4Yn  
annual return 周年报表；周年申报表；每年报税表格 bxPa|s?  
Annual Return Rules 《周年报表规则》 @i'D)6sC  
annual review of consumer prices 每年消费物价回顾 `L$Av9X\  
annual roll-forward basis 逐年延展方式 bA0H  
annual salary 年薪 m4W(h6  
annual statement 年度报表；年度决算表 
:9L}jz  
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 ?r(vX
q\  
annuitant 年金受益人 R`$jF\"`r  
annuity 年金 h&i(K fv*  
annuity contract 年金合约 ~X2# z|  
annuity on human life 人寿年金 < ~CY?  
antecedent debt 先前的债项 uL7}JQ,  
ante-dated cheque 倒填日期支票 6(?@B^S>2  
anticipated expenditure 预期开支 p`&{NR3+  
anticipated net profit 预期纯利 |UlR+'rl  
anticipated revenue 预期收入 rZ.=Lq  
anti-inflation measure 反通货膨胀措施 a}` M[%d7  
anti-inflationary stance 反通货膨胀立场 ^y ', l  
apparent deficit 表面赤字 _}j>  
apparent financial solvency 表面偿债能力 Y ?~n6<  
apparent partner 表面合伙人 /QL<>g  
application for personal assessment 个人入息课税申请书 )IK%Dg(v  
application of fund 资金应用 2=fLb7  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 HQ=pf >  
appointed actuary 委任精算师 fh_:ung  
appointed auditor 委任核数师；委任审计师 jJYCGK$=  
appointed trustee 委任的受托人 OAo03KW  
appointer 委任人 ,1|=_M31  
apportioned pro rata 按比例分摊 ;j;U9-oh  
apportionment 分配；分摊 VIGLl'8p  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 @ >'Wiq!  
apportionment formula 分摊方程式 $B>L_~cS  
apportionment of estate duty 遗产税的分摊 ~FI} [6Dd  
appraisal 估价；评估 s$9ow<oi]  
appreciable growth 可观增长 bg9_$laDi  
appreciable impact 显着影响 &{WEtaXaa  
appreciable increase 可观增长  p}GTOJT}  
appreciation 增值；升值 liB~vdqj  
appreciation against other currencies 相对其他货币升值 b;;y|H  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 N0D5N(kH%  
appreciation tax 增值税 ](-[ I#  
appropriation 拨款；拨用；拨付 p+Bvfn  
appropriation account 拨款帐目 8zeD%Uv  
Appropriation Bill 拨款法案 "/^kFsvp  
appropriation-in-aid system 补助拨款办法 t':*~b{V@7  
approved assets 核准资产 WH $*\IGJL  
approved basket stock 认可一篮子证券 ;$!0pxL)s  
approved budget 核准预算 %^I
7=  
approved charitable donation 认可慈善捐款 e6jdSn  
approved charitable institution 认可慈善机构 2"xhFxoD7  
approved currency 核准货币；认可货币 3!*`hQ;s  
approved estimates 核准预算 }EfRYE$E  
approved estimates of expenditure 核准开支预算 e6gj'GmY  
approved overseas insurer 核准海外保险人 hZe9Y?)  
approved overseas trust company 核准海外信托公司 H lFVc  
approved pooled investment fund 核准汇集投资基金 A}pe>ja  
approved provident fund scheme 认可公积金计划 y fS  
approved provision 核准拨款 m`XaY J  
approved redeemable share 核准可赎回股份 [)[?FG9   
approved regional stock 认可地区性证券 Ax!@vL&@  
approved retirement scheme 认可退休金计划 iu+H+_  
approved subordinated loan 核准附属贷款 odcrP\S  
arbitrage 套戥；套汇；套利 j\.pS^+  
arbitrageur 套戥者；套汇者 JKXIxw>q  
arbitrary amount 临时款项 ZZ0b!{qj3  
arrangement 措施；安排；协定 {;UBW7{  
arrears 欠款 |])Ko08*tE  
arrears of pay 欠付薪酬 G in  
arrears of revenue 逾期未收税款；逾期未收的帐项 c3Ig4n0Y>  
articles of association 组织章程；组织细则；组织章程细则 ok&v+A  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 ,qgR+]?({  
ascertainment of profit 确定利润 Tc;BE  
"Asia Clear" “亚洲结算系统”