[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 VEsIhjQ  
allotment notice 股份配售通知；配股通知 p C^=?!:U  
allotment of shares 股份分配 Tfq7<<0$N  
allowable 可获宽免；免税的 k%D|17I  
allowable business loss 可扣除的营业亏损 :MaP58dhh  
allowable expenses 可扣税的支出 e@h(Zwp  
allowance 免税额；津贴；备抵；准备金 o[^nmHrM2  
allowance for debts 债项的免税额 1R.|j_HYy  
allowance for depreciation by wear and tear 耗损折旧免税额 XgI;2Be+&a  
allowance for funeral expenses 殡殓费的免税额 ~`97?6*Ra  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 '2z1$zst,#  
allowance for repairs and outgoings 修葺及支出方面的免税额 JIc(hRf9>  
allowance to debtor 给债务人的津贴 '[Zgwz;z  
alteration of capital 资本更改 F5y0(=$T  
alternate trustee 候补受托人 :X*$U ~aQ  
amalgamation 合并 P9 w);jp;  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 &M>o  
ambit of charges 征税范围；收费范围 6%^A6 U  
amended valuation 经修订的估值 <EKTFHJ!  
American Commodities Exchange 美国商品交易所 b9;w3Ba  
American Express Bank Limited 美国运通银行 k3+LP7|*  
American Stock Exchange 美国证券交易所 oNhCa>)/  
amortization 摊销 8|L;y[v  
amount due from banks 存放银行同业的款项 Y{d-k1?s5  
amount due from banks abroad 存放海外银行同业的款项 BaVooN~C  
amount due from holding companies 控股公司欠款 V_3K( (P6  
amount due from local banks 存放本港银行同业的款项 8,@0~2fz#  
amount due to banks 银行同业的存款 Hk
f<.U  
amount due to banks abroad 海外银行同业的存款 eC3 ~|G_O  
amount due to holding companies 控股公司存款 6bDizS}  
amount due to local banks 本港银行同业的存款 6
$)FQ U  
amount due to outport banks 外埠银行同业的存款 oTJ^WePZQ  
amount for note issue 发行纸币的款额 <KX fh  
amount of bond 担保契据的款额 Skg}/Ek  
amount of consideration 代价款额 mY[*(a  
amount of contribution 供款数额 vRh)o1u)  
amount of indebtedness 负债款额 BgT(~8'  
amount of principal of the loan 贷款本金额 [
*J?TNk  
amount of rates chargeable 应征差饷数额 od)ssL&E~  
amount of share capital 股本额 dv Vz#  
amount of sums assured 承保款额 "+M0lGTB  
amount of variation 变动幅度 EQtYb"_  
amount of vote 拨款数额 ?bAv{1dvT=  
amount payable 应付款额 .?`8B9w  
amount receivable 应收款额 *X5<]{7c  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 KV)if'  
analysis 分析 I~GHx5Dk  
ancillary risk 附属风险 */HW]x|?V~  
annual account 周年帐目；周年帐目报表；年度决算；年结 2>[xe  
annual accounting date 年结日期 >,ABE2t5  
annual allowance 每年免税额；年积金；年度津贴；年津 O\SH;y,N  
annual balance 年度余额 4,08`5{  
annual disposable income 每年可动用收入 ?bPW*A82{q  
annual estimates 周年预算 ]O>AD6P  
annual fee 年费 *xjP^y":  
annual general meeting 周年大会 |xF!3GGms  
annual growth rate 年增率；每年增长率 BNgm+1?L  
annual long-term supplement 长期个案每年补助金 9#>nFs"H  
annual pensionable emolument 可供计算退休金的年薪 dT0>\9ZNr  
annual report 年报 p, T 4BO  
Annual Report on the Consumer Price Index 《消费物价指数年报》 G8zbb  
annual return 周年报表；周年申报表；每年报税表格 ~s yWORiXm  
Annual Return Rules 《周年报表规则》 Vr@tSc&  
annual review of consumer prices 每年消费物价回顾 0NK|3]p  
annual roll-forward basis 逐年延展方式 DheQcM  
annual salary 年薪 t3AmXx   
annual statement 年度报表；年度决算表 +z[+kir  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查  `-JVz{z  
annuitant 年金受益人 .D*~U
I  
annuity 年金
wPX^P  
annuity contract 年金合约 T^F83 Py<  
annuity on human life 人寿年金 v>HOz\F  
antecedent debt 先前的债项  Xr:s-
L  
ante-dated cheque 倒填日期支票 G`;\"9t5h  
anticipated expenditure 预期开支 )~Gn7  
anticipated net profit 预期纯利 A2ufE
T  
anticipated revenue 预期收入 qyAn
q%B}  
anti-inflation measure 反通货膨胀措施 vN:!{)~z  
anti-inflationary stance 反通货膨胀立场 `8r$b/6  
apparent deficit 表面赤字 NG`Y{QT6N  
apparent financial solvency 表面偿债能力 UM`{V5NG#  
apparent partner 表面合伙人 !9{UBAh  
application for personal assessment 个人入息课税申请书 :+ mULUi  
application of fund 资金应用 Fv*QcB9K  
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 u0]u"T&N!  
appointed actuary 委任精算师 R={#V8D~  
appointed auditor 委任核数师；委任审计师 )dFPfu&HL  
appointed trustee 委任的受托人 61b*uoq0w?  
appointer 委任人 #.!#"8{0_  
apportioned pro rata 按比例分摊 =av0a!  
apportionment 分配；分摊 D.-G!0 !  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 WNZYs  
apportionment formula 分摊方程式 4l{$dtKbI  
apportionment of estate duty 遗产税的分摊 =@pD>h/~  
appraisal 估价；评估 8;L;R~Q  
appreciable growth 可观增长 4"H*hKp  
appreciable impact 显着影响 7#W]
Qj  
appreciable increase 可观增长 |N^"?bSt  
appreciation 增值；升值 o='A1P  
appreciation against other currencies 相对其他货币升值 pF7N = mO  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 {6WG  
appreciation tax 增值税 :<mJRsDf  
appropriation 拨款；拨用；拨付 xticC>  
appropriation account 拨款帐目 e&2,cQRFV  
Appropriation Bill 拨款法案 )iM( \=1ff  
appropriation-in-aid system 补助拨款办法 '6})L  
approved assets 核准资产 V0rQtxE{F  
approved basket stock 认可一篮子证券 / Y
 od  
approved budget 核准预算 ; o Y|~  
approved charitable donation 认可慈善捐款 kG{};Vm  
approved charitable institution 认可慈善机构 3tCTPZy  
approved currency 核准货币；认可货币 l S3LX  
approved estimates 核准预算 o &&`_"18  
approved estimates of expenditure 核准开支预算 wViTMlq  
approved overseas insurer 核准海外保险人 %)r:!R~R  
approved overseas trust company 核准海外信托公司 (# mvDz  
approved pooled investment fund 核准汇集投资基金 NuSdN>8ll  
approved provident fund scheme 认可公积金计划 .ARM~{q6)@  
approved provision 核准拨款 /Jc{aw  
approved redeemable share 核准可赎回股份 cc*?4C/t  
approved regional stock 认可地区性证券 Nf<f}`  
approved retirement scheme 认可退休金计划 bhGRD{=  
approved subordinated loan 核准附属贷款 FZn1$_Svr  
arbitrage 套戥；套汇；套利 &6C]|13;  
arbitrageur 套戥者；套汇者 rdd-W>+  
arbitrary amount 临时款项 z@,(^~C_  
arrangement 措施；安排；协定 CuH4~6  
arrears 欠款 38T]qz[Sn  
arrears of pay 欠付薪酬 Sh1$AGm  
arrears of revenue 逾期未收税款；逾期未收的帐项 jrFPd  
articles of association 组织章程；组织细则；组织章程细则 k(pJVez  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 E0Q6Ryn  
ascertainment of profit 确定利润 xGQP*nZ  
"Asia Clear" “亚洲结算系统”