[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 .5tg4%l  
allotment notice 股份配售通知；配股通知 CUmH,`hu  
allotment of shares 股份分配 ')PVGV(D+  
allowable 可获宽免；免税的 z)L}ECZh9  
allowable business loss 可扣除的营业亏损 r)l`  
allowable expenses 可扣税的支出 I ,FqN}  
allowance 免税额；津贴；备抵；准备金 L-'k7?%(  
allowance for debts 债项的免税额 99ASIC!  
allowance for depreciation by wear and tear 耗损折旧免税额 D,W\ gP/h%  
allowance for funeral expenses 殡殓费的免税额 }N3`gCy9eN  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 0-e  
allowance for repairs and outgoings 修葺及支出方面的免税额 b6W#SpCF  
allowance to debtor 给债务人的津贴 !QC<n/  
alteration of capital 资本更改 CUhV$A#oo  
alternate trustee 候补受托人 ]O{_O&w  
amalgamation 合并 }ymvC  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 t3F?>G#y  
ambit of charges 征税范围；收费范围 fNhT;Bux  
amended valuation 经修订的估值 71iRG*O  
American Commodities Exchange 美国商品交易所 [ #]jC[  
American Express Bank Limited 美国运通银行 %O) Z  
American Stock Exchange 美国证券交易所 IKm&xzV-  
amortization 摊销 DzDj)7  
amount due from banks 存放银行同业的款项 el@XK}<dr  
amount due from banks abroad 存放海外银行同业的款项 gL]'B!dGd  
amount due from holding companies 控股公司欠款 &6"P7X  
amount due from local banks 存放本港银行同业的款项 co]Gmg6p  
amount due to banks 银行同业的存款 1Ii| {vR  
amount due to banks abroad 海外银行同业的存款 d(l|hmj4j9  
amount due to holding companies 控股公司存款 %-^}45](q  
amount due to local banks 本港银行同业的存款 wc[c N+p  
amount due to outport banks 外埠银行同业的存款 kEAhTh&g*  
amount for note issue 发行纸币的款额 t"YIq/08  
amount of bond 担保契据的款额 BjD&>gO)  
amount of consideration 代价款额 [@.B4 p  
amount of contribution 供款数额 ^CQ1I0  
amount of indebtedness 负债款额 r@$B'CsLj  
amount of principal of the loan 贷款本金额 5#u.pu  
amount of rates chargeable 应征差饷数额
x
ii$e  
amount of share capital 股本额 i[=C_+2  
amount of sums assured 承保款额 9.8,q  
amount of variation 变动幅度 &:auB:b  
amount of vote 拨款数额 (v;A'BjN  
amount payable 应付款额 !GNXt4D  
amount receivable 应收款额 7 \/u&  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 Y+qus  
analysis 分析 )k%M.{&bji  
ancillary risk 附属风险 C={mi#G[/  
annual account 周年帐目；周年帐目报表；年度决算；年结  ^@q#$/z  
annual accounting date 年结日期 QN #)F  
annual allowance 每年免税额；年积金；年度津贴；年津 twv lQ|  
annual balance 年度余额 cs5ix"1A  
annual disposable income 每年可动用收入 w a.f![  
annual estimates 周年预算 .;Z.F7{q  
annual fee 年费 RUc\u93n  
annual general meeting 周年大会 @U7Dunu*f  
annual growth rate 年增率；每年增长率 s"rg_FoL  
annual long-term supplement 长期个案每年补助金 Ld~4nc$H8  
annual pensionable emolument 可供计算退休金的年薪 yM17H\=  
annual report 年报 r /yHmEk&  
Annual Report on the Consumer Price Index 《消费物价指数年报》 G1r V<,#m  
annual return 周年报表；周年申报表；每年报税表格 ~h|m&XK+Q  
Annual Return Rules 《周年报表规则》 Xoi9d1fO  
annual review of consumer prices 每年消费物价回顾 `t9.xB#Z  
annual roll-forward basis 逐年延展方式 x~(y "^ph  
annual salary 年薪 %#4 +!  
annual statement 年度报表；年度决算表 W^|J/Y48  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 ReqE? CeV  
annuitant 年金受益人
3se$,QmN  
annuity 年金 (olLB  
annuity contract 年金合约 =VCQ*  
annuity on human life 人寿年金 7uA\&/ ,  
antecedent debt 先前的债项 i"fCpkAP  
ante-dated cheque 倒填日期支票 uf?b%:A  
anticipated expenditure 预期开支 UhA_1A'B  
anticipated net profit 预期纯利 >gGil|I  
anticipated revenue 预期收入 N.n1<  
anti-inflation measure 反通货膨胀措施 t zmETRwG  
anti-inflationary stance 反通货膨胀立场 X=#It&m%s  
apparent deficit 表面赤字 &$Ci}{{n
#  
apparent financial solvency 表面偿债能力 X iw@  
apparent partner 表面合伙人 5"e+& zU~f  
application for personal assessment 个人入息课税申请书 mOSCkp{<e  
application of fund 资金应用 'M lXnHxt  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 )?9\$^I  
appointed actuary 委任精算师 BWohMT  
appointed auditor 委任核数师；委任审计师 6
*V8k%H  
appointed trustee 委任的受托人 M0L-u  
appointer 委任人 d{l{P]nr  
apportioned pro rata 按比例分摊 ,-!2 5G  
apportionment 分配；分摊 )ZeLaaP  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 y* rY~U#3  
apportionment formula 分摊方程式  2gH_$  
apportionment of estate duty 遗产税的分摊 p&m ^
IWD  
appraisal 估价；评估 8}9Ob~on  
appreciable growth 可观增长 T&!ZD2I  
appreciable impact 显着影响 DUQ9AT#3  
appreciable increase 可观增长 e-jw^   
appreciation 增值；升值 h%/ssB  
appreciation against other currencies 相对其他货币升值 0+p 5/5  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 BZ}`4W'  
appreciation tax 增值税 =_uol8v  
appropriation 拨款；拨用；拨付 a.1`\$]d  
appropriation account 拨款帐目 |C|:i@c H  
Appropriation Bill 拨款法案 ?&XzW+(X  
appropriation-in-aid system 补助拨款办法 R^|!^[WE  
approved assets 核准资产 2>ys2:z  
approved basket stock 认可一篮子证券 s v6INe:  
approved budget 核准预算 l-Fmn/V  
approved charitable donation 认可慈善捐款 hk/+  
approved charitable institution 认可慈善机构 OoE9W  
approved currency 核准货币；认可货币 )'=V!H#U*  
approved estimates 核准预算 .byc;9M%  
approved estimates of expenditure 核准开支预算 {GAsFnZk  
approved overseas insurer 核准海外保险人 gfxoJihE  
approved overseas trust company 核准海外信托公司 3L*+8a  
approved pooled investment fund 核准汇集投资基金 |c=d;+  
approved provident fund scheme 认可公积金计划 E} Ljo  
approved provision 核准拨款 R2SBhs,+R  
approved redeemable share 核准可赎回股份 AVU7WU{  
approved regional stock 认可地区性证券 f8R+7Ykx  
approved retirement scheme 认可退休金计划  Ls lM$  
approved subordinated loan 核准附属贷款  .fbYB,0w  
arbitrage 套戥；套汇；套利 c 3}x)aQ  
arbitrageur 套戥者；套汇者 +BU0 6lLD  
arbitrary amount 临时款项 MkkA{p  
arrangement 措施；安排；协定 2V 4`s'  
arrears 欠款 >s44  
arrears of pay 欠付薪酬 f(^ 33k  
arrears of revenue 逾期未收税款；逾期未收的帐项 m9%yR"g9  
articles of association 组织章程；组织细则；组织章程细则 N&x@_t""   
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 yY'gx|\  
ascertainment of profit 确定利润 Q3(hK<Qh;  
"Asia Clear" “亚洲结算系统”