[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 \tqAv'jA|  
allotment notice 股份配售通知；配股通知 Vi_|m?E  
allotment of shares 股份分配 ! N p  
allowable 可获宽免；免税的 L)5nb-qp  
allowable business loss 可扣除的营业亏损 "/"k50%  
allowable expenses 可扣税的支出 5EUk p6Y  
allowance 免税额；津贴；备抵；准备金 ez> @'yhK  
allowance for debts 债项的免税额 FzIA>njt  
allowance for depreciation by wear and tear 耗损折旧免税额 {cA )jW\'  
allowance for funeral expenses 殡殓费的免税额 /'(P{O>{j  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 M{QNpoM  
allowance for repairs and outgoings 修葺及支出方面的免税额 dp"w=~53  
allowance to debtor 给债务人的津贴 #p>PNW-  
alteration of capital 资本更改 m.*+0NG  
alternate trustee 候补受托人 qC&<U  
amalgamation 合并 {UNz UaE  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 6>Y}2fT}o3  
ambit of charges 征税范围；收费范围 :xV&%Qa1  
amended valuation 经修订的估值 TxWj gW~  
American Commodities Exchange 美国商品交易所 .8m)^ET  
American Express Bank Limited 美国运通银行 4o8!p\a  
American Stock Exchange 美国证券交易所 q.7CPm+  
amortization 摊销 GFidriC  
amount due from banks 存放银行同业的款项 N_0O""d  
amount due from banks abroad 存放海外银行同业的款项 j; C(:6#J  
amount due from holding companies 控股公司欠款 Y>+D\|%
Q  
amount due from local banks 存放本港银行同业的款项 [ % jg;m  
amount due to banks 银行同业的存款 DxBt83e  
amount due to banks abroad 海外银行同业的存款 {~"=6iyj  
amount due to holding companies 控股公司存款 1jyWP#M#  
amount due to local banks 本港银行同业的存款 9[!
Hz)|X  
amount due to outport banks 外埠银行同业的存款 ?cvv!2B]T  
amount for note issue 发行纸币的款额 k<qQ+\X  
amount of bond 担保契据的款额 ^:#%TCJ
 
amount of consideration 代价款额 K*<n<;W  
amount of contribution 供款数额 jDoWSYu4tY  
amount of indebtedness 负债款额 h4#5j'
RO  
amount of principal of the loan 贷款本金额 82vx:*Ip!}  
amount of rates chargeable 应征差饷数额 lV?SvXe
 
amount of share capital 股本额 @&+ 1b=  
amount of sums assured 承保款额 |&JL6hN  
amount of variation 变动幅度 tv2dyC&a  
amount of vote 拨款数额 R&QT  'i  
amount payable 应付款额 U uysG\  
amount receivable 应收款额 |F<aw?%  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 ]~P?  
analysis 分析 KK+Mxoj,  
ancillary risk 附属风险 
k[p  
annual account 周年帐目；周年帐目报表；年度决算；年结 <O WPG,  
annual accounting date 年结日期 aE"t['  
annual allowance 每年免税额；年积金；年度津贴；年津 Km?i{TW  
annual balance 年度余额 HUJ $e2[  
annual disposable income 每年可动用收入 x>@U qUJV  
annual estimates 周年预算 gLH(Wr~(a  
annual fee 年费 JnZxP> 2B  
annual general meeting 周年大会 rcK*",>  
annual growth rate 年增率；每年增长率 0ePZxOSjD  
annual long-term supplement 长期个案每年补助金  oAL-v428  
annual pensionable emolument 可供计算退休金的年薪 BK{8\/dg  
annual report 年报 4aRYz\yT=  
Annual Report on the Consumer Price Index 《消费物价指数年报》 u-Vn
mig9  
annual return 周年报表；周年申报表；每年报税表格 c(jA"K[|b  
Annual Return Rules 《周年报表规则》 7mN?;X33  
annual review of consumer prices 每年消费物价回顾 Dt?Fs  
annual roll-forward basis 逐年延展方式 6$f,DU  
annual salary 年薪 .28*vkH%C=  
annual statement 年度报表；年度决算表 U:>O6"  
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 <L-L}\-I"  
annuitant 年金受益人 g#AA.@/Z  
annuity 年金 Hq9(6w9w  
annuity contract 年金合约 _i 8oWy1  
annuity on human life 人寿年金 ^vPa{+N  
antecedent debt 先前的债项 5s>9v  
ante-dated cheque 倒填日期支票 !CWqI)=  
anticipated expenditure 预期开支 Z(Vrmz
2.  
anticipated net profit 预期纯利 DlP}Fp{  
anticipated revenue 预期收入 ,[~EThcq  
anti-inflation measure 反通货膨胀措施 2{&" 3dq  
anti-inflationary stance 反通货膨胀立场 1@y?OWC  
apparent deficit 表面赤字 | @YN\g K;  
apparent financial solvency 表面偿债能力 ]?r8^LyZ4  
apparent partner 表面合伙人 j@Dy
Wm/7  
application for personal assessment 个人入息课税申请书 u4"+u"{d  
application of fund 资金应用 itP_Vxo/H  
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 6f?DW-)jp/  
appointed actuary 委任精算师 `{/=i|6  
appointed auditor 委任核数师；委任审计师 Xy{b(b;9  
appointed trustee 委任的受托人 ,QQ:
o'I!  
appointer 委任人 IFgF5VG6g  
apportioned pro rata 按比例分摊 6k[u0b`  
apportionment 分配；分摊 /b *@dy  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 D>mLSh  
apportionment formula 分摊方程式 Q>rQ/V  
apportionment of estate duty 遗产税的分摊 Ymw
Va s  
appraisal 估价；评估 yZ 9 *oDs  
appreciable growth 可观增长 p+t8*lkq  
appreciable impact 显着影响 3EFk] X  
appreciable increase 可观增长 rQWf
t r^  
appreciation 增值；升值 gk&?h7P"<  
appreciation against other currencies 相对其他货币升值 <7p2OPD  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 !y),| #7P  
appreciation tax 增值税 I;7{b\t Q  
appropriation 拨款；拨用；拨付 P.wINo  
appropriation account 拨款帐目 i{ 8=;  
Appropriation Bill 拨款法案 o _-t/ ?  
appropriation-in-aid system 补助拨款办法 @iaN@`5I6s  
approved assets 核准资产 XBc+_=)$  
approved basket stock 认可一篮子证券 ^;2L`U@5  
approved budget 核准预算 0L6L_;o  
approved charitable donation 认可慈善捐款 i et|\4A  
approved charitable institution 认可慈善机构 =_XcG!"  
approved currency 核准货币；认可货币 /L~*FQQK>  
approved estimates 核准预算 o{ (v  
approved estimates of expenditure 核准开支预算 ^_oLhNoez2  
approved overseas insurer 核准海外保险人 jIl-}/2  
approved overseas trust company 核准海外信托公司 K'tz_:d|  
approved pooled investment fund 核准汇集投资基金 QdRMp n}q  
approved provident fund scheme 认可公积金计划 Bj2rA.
M  
approved provision 核准拨款 lz(9pz  
approved redeemable share 核准可赎回股份 DK-=Q~`!  
approved regional stock 认可地区性证券 VcP#/&B|  
approved retirement scheme 认可退休金计划 P8EGd}2{8  
approved subordinated loan 核准附属贷款 zL|^5p`K  
arbitrage 套戥；套汇；套利 k >MgrtJI  
arbitrageur 套戥者；套汇者 -L
Y_7Kg  
arbitrary amount 临时款项 ux }DWrR  
arrangement 措施；安排；协定 V *]!N  
arrears 欠款 X6;aF;"5  
arrears of pay 欠付薪酬 v`fUAm/  
arrears of revenue 逾期未收税款；逾期未收的帐项 ~}5(J, 1!  
articles of association 组织章程；组织细则；组织章程细则 (lm/S_U$  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 g(` 6cY[}  
ascertainment of profit 确定利润 'FVT"M~  
"Asia Clear" “亚洲结算系统”