[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 jYKor7KTqT  
allotment notice 股份配售通知；配股通知 MdW]MW {  
allotment of shares 股份分配 A{A\RSZ0  
allowable 可获宽免；免税的 WYr/oRO  
allowable business loss 可扣除的营业亏损 Mxv;k%l|E|  
allowable expenses 可扣税的支出 I"GB<oB  
allowance 免税额；津贴；备抵；准备金 9g<7i  
allowance for debts 债项的免税额 x9JD\vZ  
allowance for depreciation by wear and tear 耗损折旧免税额 OLE[UXD-E  
allowance for funeral expenses 殡殓费的免税额 8SGo9[U2  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 O&Y*pOg  
allowance for repairs and outgoings 修葺及支出方面的免税额 :\| SQKD  
allowance to debtor 给债务人的津贴 :2EDjW  
alteration of capital 资本更改 i*Z"Me  
alternate trustee 候补受托人 % yw?s0  
amalgamation 合并 }"|K(hq  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 }9FSO9*&}  
ambit of charges 征税范围；收费范围 t;}:waZD  
amended valuation 经修订的估值 ynQ: >tw  
American Commodities Exchange 美国商品交易所 p9x(D/YP0  
American Express Bank Limited 美国运通银行 \pVXimam  
American Stock Exchange 美国证券交易所 va0{>Dc+  
amortization 摊销 X<I+&Zi  
amount due from banks 存放银行同业的款项 H5Io{B%=
 
amount due from banks abroad 存放海外银行同业的款项 h%uZYsK  
amount due from holding companies 控股公司欠款 ax<?GjpM  
amount due from local banks 存放本港银行同业的款项 4GX-ma ,  
amount due to banks 银行同业的存款 VcXq?f>\  
amount due to banks abroad 海外银行同业的存款 ++ ^l]8  
amount due to holding companies 控股公司存款 \hx1o\  
amount due to local banks 本港银行同业的存款 E4M@WNPx  
amount due to outport banks 外埠银行同业的存款 yjF1}SQ  
amount for note issue 发行纸币的款额 TIQkW,  
amount of bond 担保契据的款额 sG92XJ  
amount of consideration 代价款额 )% ~OH  
amount of contribution 供款数额 :qd`zG3  
amount of indebtedness 负债款额 xwq+j "  
amount of principal of the loan 贷款本金额 <4HDZ{"M  
amount of rates chargeable 应征差饷数额 v]B3m  
amount of share capital 股本额 f,kZ\Ia'r  
amount of sums assured 承保款额 vzim<;i  
amount of variation 变动幅度 2h5nMI]'  
amount of vote 拨款数额 (pv+c,  
amount payable 应付款额 7+\+DujE$  
amount receivable 应收款额 gaZu;t2u  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 rustMs2p  
analysis 分析 NTYg[VTr  
ancillary risk 附属风险 "eB$k40-  
annual account 周年帐目；周年帐目报表；年度决算；年结 8Djc c z  
annual accounting date 年结日期 I|^;B8[  
annual allowance 每年免税额；年积金；年度津贴；年津 YS/Yd[ e  
annual balance 年度余额 ]&lY%"U$i  
annual disposable income 每年可动用收入 Brf5dT49  
annual estimates 周年预算 E87Ww,z8  
annual fee 年费 x|pg"v&[  
annual general meeting 周年大会 MkfBuW;)  
annual growth rate 年增率；每年增长率 Y^$X*U/q%U  
annual long-term supplement 长期个案每年补助金 W\d{a(*  
annual pensionable emolument 可供计算退休金的年薪
'"SEw w  
annual report 年报 snobT Q  
Annual Report on the Consumer Price Index 《消费物价指数年报》 Vl&?U  
annual return 周年报表；周年申报表；每年报税表格 (|klSz_4LM  
Annual Return Rules 《周年报表规则》 O$_)G\
\\m  
annual review of consumer prices 每年消费物价回顾 >\KNM@'KI  
annual roll-forward basis 逐年延展方式 `d5%.N  
annual salary 年薪 1g8_Xe4  
annual statement 年度报表；年度决算表 CDQW !XHc  
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 f4 P 8Oz  
annuitant 年金受益人 $w2u3-  
annuity 年金 PQ5QA61  
annuity contract 年金合约 gOSJM1Mr3  
annuity on human life 人寿年金 3@dL /x4A  
antecedent debt 先前的债项 gG<~-8uQ  
ante-dated cheque 倒填日期支票 J^SdH&%Z  
anticipated expenditure 预期开支 VVac:  
anticipated net profit 预期纯利 2^h27A  
anticipated revenue 预期收入 ON=@O  
anti-inflation measure 反通货膨胀措施 JTSlWq4  
anti-inflationary stance 反通货膨胀立场 6jE|  
apparent deficit 表面赤字 [j=yMP38!:  
apparent financial solvency 表面偿债能力 +6HVhoxU#  
apparent partner 表面合伙人 ?!A7rb/tj  
application for personal assessment 个人入息课税申请书 BJ$9vbhZN  
application of fund 资金应用 gQWa24  
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 7puFz4+f  
appointed actuary 委任精算师 ,(d)Qg  
appointed auditor 委任核数师；委任审计师 Wh+{mvu#  
appointed trustee 委任的受托人 xS4w5i2  
appointer 委任人 n}F&1Z  
apportioned pro rata 按比例分摊 Mm.
<r-b  
apportionment 分配；分摊 >s>1[W@*  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 .}t~'*D  
apportionment formula 分摊方程式 l{I6&^!KS  
apportionment of estate duty 遗产税的分摊 uwzvbgup?  
appraisal 估价；评估 $WyD^|~SF  
appreciable growth 可观增长 +b0eE)  
appreciable impact 显着影响 T !+5[  
appreciable increase 可观增长 LClNxm2X  
appreciation 增值；升值 H?<N.Dq  
appreciation against other currencies 相对其他货币升值 BLfTsNzmt  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ub^h&=\S  
appreciation tax 增值税 KHe=O1 %QO  
appropriation 拨款；拨用；拨付 zi|+HM  
appropriation account 拨款帐目 "c3Grfoz  
Appropriation Bill 拨款法案 nw-xSS{  
appropriation-in-aid system 补助拨款办法 & ?h#Z!  
approved assets 核准资产 Cn'(<bl  
approved basket stock 认可一篮子证券 v- T$:cL  
approved budget 核准预算 z>58dA@f  
approved charitable donation 认可慈善捐款 RDW8]=uM  
approved charitable institution 认可慈善机构 ^U `[(kz=  
approved currency 核准货币；认可货币 8ja$g,  
approved estimates 核准预算 bLlKe50  
approved estimates of expenditure 核准开支预算 0h#lJS*  
approved overseas insurer 核准海外保险人 ^o^H3m  
approved overseas trust company 核准海外信托公司 iHeN9 cl  
approved pooled investment fund 核准汇集投资基金 -I*^-+>H  
approved provident fund scheme 认可公积金计划 d"}k ! 0m  
approved provision 核准拨款 )Xk0VDNp$/  
approved redeemable share 核准可赎回股份 e-:yb^  
approved regional stock 认可地区性证券 &+Z,hs9%  
approved retirement scheme 认可退休金计划 zL$@`Eh-KP  
approved subordinated loan 核准附属贷款 t[ubn+  
arbitrage 套戥；套汇；套利 S^-DK~Xt4  
arbitrageur 套戥者；套汇者 Lm*e5JnV  
arbitrary amount 临时款项 \|H!~)h$1  
arrangement 措施；安排；协定 JlH&??  
arrears 欠款 'Y*E<6:  
arrears of pay 欠付薪酬 nxUJN1b!N  
arrears of revenue 逾期未收税款；逾期未收的帐项 Bp_$.!Qy  
articles of association 组织章程；组织细则；组织章程细则 I8wXuIN_  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 ![`Ay4AZ@a  
ascertainment of profit 确定利润 /qMG=Z  
"Asia Clear" “亚洲结算系统”