[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 }Y7P2W+4?  
allotment notice 股份配售通知；配股通知 fGV'l__\\  
allotment of shares 股份分配 t+A*Ws*o  
allowable 可获宽免；免税的 q0%QMut%  
allowable business loss 可扣除的营业亏损 bJMsB|r  
allowable expenses 可扣税的支出 HR?T  
allowance 免税额；津贴；备抵；准备金 !:\0}w$-  
allowance for debts 债项的免税额 _
"p(/H  
allowance for depreciation by wear and tear 耗损折旧免税额 UucX1%  
allowance for funeral expenses 殡殓费的免税额 vh.8m$,  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 $&.(7F^D  
allowance for repairs and outgoings 修葺及支出方面的免税额 ;Lfn&2G  
allowance to debtor 给债务人的津贴 tLKf]5}f  
alteration of capital 资本更改 Hx+r 9w  
alternate trustee 候补受托人 S N"Y@y)=  
amalgamation 合并 &V axv$v}  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 vWmt<E|e  
ambit of charges 征税范围；收费范围 ]+,L/P  
amended valuation 经修订的估值 40=u/\/K  
American Commodities Exchange 美国商品交易所 \1<aBgKi  
American Express Bank Limited 美国运通银行 =A,T:!}'  
American Stock Exchange 美国证券交易所 O+mEE>:w%  
amortization 摊销 ih)\P0wed  
amount due from banks 存放银行同业的款项 =,it`8;  
amount due from banks abroad 存放海外银行同业的款项 rx| ,DI  
amount due from holding companies 控股公司欠款 }f;TG:6  
amount due from local banks 存放本港银行同业的款项 pWE(?d_M{G  
amount due to banks 银行同业的存款 d1. @v
;  
amount due to banks abroad 海外银行同业的存款 pFd{Tdh  
amount due to holding companies 控股公司存款 S^~"#  
amount due to local banks 本港银行同业的存款 +(x(Ybl#  
amount due to outport banks 外埠银行同业的存款 S@pdCH, n  
amount for note issue 发行纸币的款额 38-kl,Vw  
amount of bond 担保契据的款额 fCu;n%   
amount of consideration 代价款额 5+{oQs_  
amount of contribution 供款数额 ?i0u)<H  
amount of indebtedness 负债款额 |^Yz*r?BJ  
amount of principal of the loan 贷款本金额 sE]z.Po=  
amount of rates chargeable 应征差饷数额 9E5*%Hu_  
amount of share capital 股本额 k {{eyC  
amount of sums assured 承保款额 7>zUT0SS  
amount of variation 变动幅度 >P(.yQ8&kL  
amount of vote 拨款数额 s w>B  
amount payable 应付款额 hB<(~L?A]  
amount receivable 应收款额 &to~#.qc  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 r-S%gG}~E  
analysis 分析 ,]JIp~=nsh  
ancillary risk 附属风险 VXk[p  
annual account 周年帐目；周年帐目报表；年度决算；年结 3bGU;2~}  
annual accounting date 年结日期 ?2o+x D2  
annual allowance 每年免税额；年积金；年度津贴；年津 (5`(
H.(  
annual balance 年度余额 bhDqRM  
annual disposable income 每年可动用收入 EpACd8Fb  
annual estimates 周年预算 )]w&DNc  
annual fee 年费 -h|[8UG^b  
annual general meeting 周年大会 |Z>}#R!,P  
annual growth rate 年增率；每年增长率 kn$SG  
annual long-term supplement 长期个案每年补助金 {7X9P<<L7  
annual pensionable emolument 可供计算退休金的年薪 (JOR: 1aT  
annual report 年报 (i{ZxWW&  
Annual Report on the Consumer Price Index 《消费物价指数年报》 Q>X1 :Zn3  
annual return 周年报表；周年申报表；每年报税表格 Z8h;3Ek  
Annual Return Rules 《周年报表规则》  \v:Z;EbX  
annual review of consumer prices 每年消费物价回顾 +#>nOn(B  
annual roll-forward basis 逐年延展方式 oEZhKVyc.y  
annual salary 年薪 :Id8N~g  
annual statement 年度报表；年度决算表 zGd[sjL  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 ?Nt m5(R  
annuitant 年金受益人 OP(om$xm  
annuity 年金 _o?aO
C  
annuity contract 年金合约 XpKeN2=p  
annuity on human life 人寿年金 lGT[6S\as  
antecedent debt 先前的债项 wmbG$T%k  
ante-dated cheque 倒填日期支票 Ao\OU}  
anticipated expenditure 预期开支 DcRoW  
anticipated net profit 预期纯利 oKkDG|IE  
anticipated revenue 预期收入 @~=d4Wj6  
anti-inflation measure 反通货膨胀措施 :Eg4^,QX  
anti-inflationary stance 反通货膨胀立场 V@G|2ZI  
apparent deficit 表面赤字 ;)f,A)(Z  
apparent financial solvency 表面偿债能力 rx#GrV*y  
apparent partner 表面合伙人 ] -C*d$z  
application for personal assessment 个人入息课税申请书 F6DVq8f9  
application of fund 资金应用 {O=_c|u{N  
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 R S
Ww4}  
appointed actuary 委任精算师 'g<FL`iP  
appointed auditor 委任核数师；委任审计师 ;l `(1Q/  
appointed trustee 委任的受托人 Y2uy@j*N  
appointer 委任人 .db:mSrL  
apportioned pro rata 按比例分摊 Xa'b@*o&  
apportionment 分配；分摊 ^Kl<<pUaV
 
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 |1!OwQax  
apportionment formula 分摊方程式 Qdc#v\B  
apportionment of estate duty 遗产税的分摊 Q'e[
(^8  
appraisal 估价；评估 %t.\J:WN;  
appreciable growth 可观增长 $Vs5d=
B  
appreciable impact 显着影响 %gqu7}'  
appreciable increase 可观增长 Wb^g{F!W  
appreciation 增值；升值 ?ODBW/{[G  
appreciation against other currencies 相对其他货币升值 h=au`o&CG  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 <pT1p4T<  
appreciation tax 增值税 \@NnL\t u  
appropriation 拨款；拨用；拨付 <c(%xh46  
appropriation account 拨款帐目 }v F=XA  
Appropriation Bill 拨款法案 zU|'IW &  
appropriation-in-aid system 补助拨款办法 &oVZ2.O#(  
approved assets 核准资产 68qCY  
approved basket stock 认可一篮子证券 l@<Jp*|  
approved budget 核准预算 q+4<"b+6G  
approved charitable donation 认可慈善捐款 cKwmtmwB  
approved charitable institution 认可慈善机构 y>J6)F =  
approved currency 核准货币；认可货币 >O1u![9K|w  
approved estimates 核准预算 cR6#$-a  
approved estimates of expenditure 核准开支预算 uF*tlaV6  
approved overseas insurer 核准海外保险人 ]INt9Pvqm  
approved overseas trust company 核准海外信托公司 J<iiA:&J  
approved pooled investment fund 核准汇集投资基金 ]>(pQD  
approved provident fund scheme 认可公积金计划 NQbgk+&wD  
approved provision 核准拨款 S: g 2V  
approved redeemable share 核准可赎回股份 TPKm>5g  
approved regional stock 认可地区性证券 )4w3$Q  
approved retirement scheme 认可退休金计划 ,UT :wpc^i  
approved subordinated loan 核准附属贷款 >hotkMX `3  
arbitrage 套戥；套汇；套利 5.Nc6$ N  
arbitrageur 套戥者；套汇者 mL s>RR#b  
arbitrary amount 临时款项 `C*psS  
arrangement 措施；安排；协定 0)| ;uW  
arrears 欠款 -A"0mS8L  
arrears of pay 欠付薪酬 <oTNo>U/k  
arrears of revenue 逾期未收税款；逾期未收的帐项 a/q8vP  
articles of association 组织章程；组织细则；组织章程细则 wqQrby<  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 !xC IvKW  
ascertainment of profit 确定利润 Eds{-x|10  
"Asia Clear" “亚洲结算系统”