[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 Bvj-LT=)  
allotment notice 股份配售通知；配股通知 k7yQEU  
allotment of shares 股份分配 B:Ec(USe  
allowable 可获宽免；免税的 Hg\+:}k&9  
allowable business loss 可扣除的营业亏损 0hnTHlk  
allowable expenses 可扣税的支出 ">PpC]Y1  
allowance 免税额；津贴；备抵；准备金 KLK '_)|CT  
allowance for debts 债项的免税额 m`l3 @Z  
allowance for depreciation by wear and tear 耗损折旧免税额 WX$mAQDV  
allowance for funeral expenses 殡殓费的免税额 5|&8MGW-$  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 {Hxvt~P  
allowance for repairs and outgoings 修葺及支出方面的免税额 GInU7y904  
allowance to debtor 给债务人的津贴 s\A"B#9r  
alteration of capital 资本更改 q|,cMPS3  
alternate trustee 候补受托人 22lC^)`TE  
amalgamation 合并 x-O9|%aRJ  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 {a-bew  
ambit of charges 征税范围；收费范围 J`}5bnFP  
amended valuation 经修订的估值 <20rxOEnf  
American Commodities Exchange 美国商品交易所 e]R`B}vO  
American Express Bank Limited 美国运通银行 AW3\>WC  
American Stock Exchange 美国证券交易所 LnZzY0  
amortization 摊销 <8Y;9N|94!  
amount due from banks 存放银行同业的款项 R SEo'2  
amount due from banks abroad 存放海外银行同业的款项 wG6@.;3  
amount due from holding companies 控股公司欠款 ]4f;%pE  
amount due from local banks 存放本港银行同业的款项 rrBu6\D  
amount due to banks 银行同业的存款 Fr/3Qp@S  
amount due to banks abroad 海外银行同业的存款 ^~~&[wY  
amount due to holding companies 控股公司存款 $t.i)wg +  
amount due to local banks 本港银行同业的存款 ~xI1@^r  
amount due to outport banks 外埠银行同业的存款 y+D 3(Bsn  
amount for note issue 发行纸币的款额 \z>Re$:  
amount of bond 担保契据的款额 wcz|Zy  
amount of consideration 代价款额 ?Ne@OMc  
amount of contribution 供款数额 bH+x `]{A  
amount of indebtedness 负债款额 py#`  
amount of principal of the loan 贷款本金额 Fl{:aq"3  
amount of rates chargeable 应征差饷数额 jSa9UD  
amount of share capital 股本额 X"QIH|qx-  
amount of sums assured 承保款额 g%()8QxE1  
amount of variation 变动幅度 ZI"L\q=|0#  
amount of vote 拨款数额 vd>K=! J  
amount payable 应付款额 n#@/A  
amount receivable 应收款额 o!.\+[  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 |<nS<x  
analysis 分析 jtqH3xfy  
ancillary risk 附属风险 OU)~ 02|\  
annual account 周年帐目；周年帐目报表；年度决算；年结 56 6vjE  
annual accounting date 年结日期 v=!Ap ; 2L  
annual allowance 每年免税额；年积金；年度津贴；年津 #T\Yi|Qs#  
annual balance 年度余额 %ux%=@%  
annual disposable income 每年可动用收入 !e~Yp0gX#  
annual estimates 周年预算 c2M-/ x-:  
annual fee 年费 {v&c5B~,\  
annual general meeting 周年大会 dD6I @N)X  
annual growth rate 年增率；每年增长率 yn&AMq ]o  
annual long-term supplement 长期个案每年补助金 X r7pF w  
annual pensionable emolument 可供计算退休金的年薪 `J*~B  
annual report 年报 \QF\Bh  
Annual Report on the Consumer Price Index 《消费物价指数年报》 $@m)8T  
annual return 周年报表；周年申报表；每年报税表格 2+KOUd&jS  
Annual Return Rules 《周年报表规则》 :1%z;  
annual review of consumer prices 每年消费物价回顾 qk}(E#.>F\  
annual roll-forward basis 逐年延展方式 ^qNh)?V?]I  
annual salary 年薪 u{%gB&nC  
annual statement 年度报表；年度决算表 BR8W8nRb  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 gH87e  
annuitant 年金受益人 X4<!E#  
annuity 年金 -rE_pV;  
annuity contract 年金合约 &P8 Run  
annuity on human life 人寿年金 *"rgK|CM$  
antecedent debt 先前的债项 /4 zO  
ante-dated cheque 倒填日期支票 k+k&}8e  
anticipated expenditure 预期开支 .Z=4,m
>  
anticipated net profit 预期纯利 8o' a  
anticipated revenue 预期收入 cG%ttfq\  
anti-inflation measure 反通货膨胀措施 RB]K?  
anti-inflationary stance 反通货膨胀立场 xEK+NKTeV  
apparent deficit 表面赤字 _n9+
(X3  
apparent financial solvency 表面偿债能力 Eyw)f>  
apparent partner 表面合伙人 -9BKa~ DVQ  
application for personal assessment 个人入息课税申请书 & {B-a  
application of fund 资金应用 ?VM#Nf\  
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 6;/>asf  
appointed actuary 委任精算师 ucm3'j  
appointed auditor 委任核数师；委任审计师 V\axOz!  
appointed trustee 委任的受托人 ibDMhW$n  
appointer 委任人 1FfdW>ay*  
apportioned pro rata 按比例分摊 jYwv+EXg  
apportionment 分配；分摊 n^QOGT.s6`  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 gv=mz, z  
apportionment formula 分摊方程式 `Pj7O/!)#!  
apportionment of estate duty 遗产税的分摊 XOl]s?6H$  
appraisal 估价；评估 DJl 06-s V  
appreciable growth 可观增长 ]h (TZu  
appreciable impact 显着影响 r4Ygy/%  
appreciable increase 可观增长 mT
N6-V  
appreciation 增值；升值 m35Blg34  
appreciation against other currencies 相对其他货币升值 )"7hyW5  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 /BWJ)
6#H  
appreciation tax 增值税 f.
Y9gkt3d  
appropriation 拨款；拨用；拨付 K GlO;Q~7  
appropriation account 拨款帐目 U_a)g
X  
Appropriation Bill 拨款法案 $cO"1mu  
appropriation-in-aid system 补助拨款办法 <j1l&H|ux,  
approved assets 核准资产 NN5V|# P}  
approved basket stock 认可一篮子证券 <YbO O {  
approved budget 核准预算 # k+Ggw  
approved charitable donation 认可慈善捐款 ld1t1'I'  
approved charitable institution 认可慈善机构 7^k`:Z  
approved currency 核准货币；认可货币 Oq{&hH/'}  
approved estimates 核准预算 ')#E,Y%Hq  
approved estimates of expenditure 核准开支预算 H[o'j@0  
approved overseas insurer 核准海外保险人 %UJ!(_  
approved overseas trust company 核准海外信托公司 =YX/]g|9K  
approved pooled investment fund 核准汇集投资基金 t1HUp dHY  
approved provident fund scheme 认可公积金计划 (_ov_3  
approved provision 核准拨款 sg12C  
approved redeemable share 核准可赎回股份 a/+ts bw  
approved regional stock 认可地区性证券 W38My j!  
approved retirement scheme 认可退休金计划 L K9vvQz  
approved subordinated loan 核准附属贷款 = PldXw0  
arbitrage 套戥；套汇；套利 s-r$%9o5  
arbitrageur 套戥者；套汇者 |u)?h]>  
arbitrary amount 临时款项 uF>I0J#z?  
arrangement 措施；安排；协定 (]0$^!YK  
arrears 欠款 >HnD'y*  
arrears of pay 欠付薪酬 [!{* )4$6  
arrears of revenue 逾期未收税款；逾期未收的帐项 ]sO})  
articles of association 组织章程；组织细则；组织章程细则 / /qTMxn  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 k%QhF]  
ascertainment of profit 确定利润 .LafP}%  
"Asia Clear" “亚洲结算系统”