[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 ^a[7qX_B  
allotment notice 股份配售通知；配股通知 &[3 xp i{v  
allotment of shares 股份分配 R KFz6t  
allowable 可获宽免；免税的 %Fa/82:- "  
allowable business loss 可扣除的营业亏损 @rRBo:0%  
allowable expenses 可扣税的支出 >O&(G0!N+}  
allowance 免税额；津贴；备抵；准备金 8
%_XJyg  
allowance for debts 债项的免税额 Agl5[{]E  
allowance for depreciation by wear and tear 耗损折旧免税额 2rB$&>}T  
allowance for funeral expenses 殡殓费的免税额 Cj _Q9/  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 ;'`T  
allowance for repairs and outgoings 修葺及支出方面的免税额 *%:p01&+  
allowance to debtor 给债务人的津贴 ^e"BY(  
alteration of capital 资本更改 SJ6lI66OX  
alternate trustee 候补受托人 I')URk[  
amalgamation 合并 7Z0 )k9*  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 L oe!@c  
ambit of charges 征税范围；收费范围 6|V713\  
amended valuation 经修订的估值 A@Z&ZBDg  
American Commodities Exchange 美国商品交易所 TKx.`Cf m  
American Express Bank Limited 美国运通银行 qmdl:J|?  
American Stock Exchange 美国证券交易所 +6B(LPxgP  
amortization 摊销 |+~CdA  
amount due from banks 存放银行同业的款项 1tDd4r?Y  
amount due from banks abroad 存放海外银行同业的款项 lf4-Ci*X  
amount due from holding companies 控股公司欠款 @g }r*U?  
amount due from local banks 存放本港银行同业的款项 .</d$FM JE  
amount due to banks 银行同业的存款 nC
$f0r"z  
amount due to banks abroad 海外银行同业的存款 c_~)#F%P  
amount due to holding companies 控股公司存款 O"<D0xzF?  
amount due to local banks 本港银行同业的存款 izebQVQO*  
amount due to outport banks 外埠银行同业的存款 R56:}<Y,  
amount for note issue 发行纸币的款额 [<}:b>a  
amount of bond 担保契据的款额 }y(1mzb  
amount of consideration 代价款额 RI!!?hYm  
amount of contribution 供款数额 R^iF^IB  
amount of indebtedness 负债款额 G!RbM.6  
amount of principal of the loan 贷款本金额 *TfXMN?w  
amount of rates chargeable 应征差饷数额 @.yp IE\  
amount of share capital 股本额 `J|bGf#  
amount of sums assured 承保款额 sTP`xaY  
amount of variation 变动幅度 v,bes[Ik  
amount of vote 拨款数额 \zR@FOl`q  
amount payable 应付款额 u> XCE|D*  
amount receivable 应收款额 b/:9^&z  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 E y1mlW  
analysis 分析 "EQ`Q=8  
ancillary risk 附属风险 Ck%nNy29  
annual account 周年帐目；周年帐目报表；年度决算；年结 .}&bE1  
annual accounting date 年结日期 |>5NH'agV  
annual allowance 每年免税额；年积金；年度津贴；年津 c/DB"_}!a  
annual balance 年度余额 q!\K!W\  
annual disposable income 每年可动用收入 !o+#T==p  
annual estimates 周年预算 0j %s H  
annual fee 年费 \hai  
annual general meeting 周年大会 26B]b{Iz{  
annual growth rate 年增率；每年增长率 dT4?8:  
annual long-term supplement 长期个案每年补助金 0k>bsn/j  
annual pensionable emolument 可供计算退休金的年薪 "-C.gqoB  
annual report 年报 X=USQj\A  
Annual Report on the Consumer Price Index 《消费物价指数年报》 8)\TdtBf9  
annual return 周年报表；周年申报表；每年报税表格 }xcA`w3u2?  
Annual Return Rules 《周年报表规则》 NYA ,  
annual review of consumer prices 每年消费物价回顾 wHq*)7#h#  
annual roll-forward basis 逐年延展方式 KC9_H>  
annual salary 年薪 |k1(|)%G  
annual statement 年度报表；年度决算表 Azvj(j  
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 8C7$8x]mM  
annuitant 年金受益人 X,y0J  
annuity 年金 JWoNP/v6  
annuity contract 年金合约 @W[`^jfQ  
annuity on human life 人寿年金 J,Du:|3o  
antecedent debt 先前的债项 -f@~{rK.L  
ante-dated cheque 倒填日期支票 tGDsZ;3Yr  
anticipated expenditure 预期开支 V*5 ~A[r  
anticipated net profit 预期纯利 BF{v0Z0/}k  
anticipated revenue 预期收入 Vr@I9W;D#  
anti-inflation measure 反通货膨胀措施 h)fJ2]JW8W  
anti-inflationary stance 反通货膨胀立场 =Y Je\745  
apparent deficit 表面赤字 141@$mMzE  
apparent financial solvency 表面偿债能力 %$}aWzQxll  
apparent partner 表面合伙人 :l~Wt7R  
application for personal assessment 个人入息课税申请书 Opx"'HC@G  
application of fund 资金应用 L9ECF;)  
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 2L Kpwz?  
appointed actuary 委任精算师 2XI%z4\)!  
appointed auditor 委任核数师；委任审计师 m<qPj"g~L  
appointed trustee 委任的受托人 0`VA}c  
appointer 委任人 6yH(u}! .  
apportioned pro rata 按比例分摊 d+[GMIxg  
apportionment 分配；分摊 =$xxkc. ~G  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 W: R2e2  
apportionment formula 分摊方程式 t 1"-3afe  
apportionment of estate duty 遗产税的分摊 DdDw Mq  
appraisal 估价；评估 HjCcfOej  
appreciable growth 可观增长 7vO3+lT/Y;  
appreciable impact 显着影响 Hj\>&vMf  
appreciable increase 可观增长 )RV.N}NU  
appreciation 增值；升值 +)YU/41W  
appreciation against other currencies 相对其他货币升值 K,_d/(T4  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 x.W93e[]H  
appreciation tax 增值税 Zpc R  
appropriation 拨款；拨用；拨付 F
bO\#p s  
appropriation account 拨款帐目 U0>Uqk",  
Appropriation Bill 拨款法案 _voU^-  
appropriation-in-aid system 补助拨款办法 <4UF/G)  
approved assets 核准资产 1@" L  
approved basket stock 认可一篮子证券 Y,0D+sO4  
approved budget 核准预算 )vWI{Q]r  
approved charitable donation 认可慈善捐款 rUgTJx&ds  
approved charitable institution 认可慈善机构 s.ywp{EF  
approved currency 核准货币；认可货币 d0ZbusHHb  
approved estimates 核准预算 /WqiGkHV*  
approved estimates of expenditure 核准开支预算 %*J'!PC9n  
approved overseas insurer 核准海外保险人 N;N,5rxV  
approved overseas trust company 核准海外信托公司 ,F^Rz.  
approved pooled investment fund 核准汇集投资基金 e+416 ~X v  
approved provident fund scheme 认可公积金计划 C.su<B?  
approved provision 核准拨款 U&x)Q  
approved redeemable share 核准可赎回股份 o}QtKf)W  
approved regional stock 认可地区性证券 \ k&(D*u  
approved retirement scheme 认可退休金计划 `wrN$&  
approved subordinated loan 核准附属贷款 hHXT Sk2  
arbitrage 套戥；套汇；套利 SA3!a.*c  
arbitrageur 套戥者；套汇者 3pQ^vbQ"  
arbitrary amount 临时款项 {jVEstP  
arrangement 措施；安排；协定 N-C=O  
arrears 欠款 U42B(ow  
arrears of pay 欠付薪酬 ]CLt Km  
arrears of revenue 逾期未收税款；逾期未收的帐项 _}G1/`09#  
articles of association 组织章程；组织细则；组织章程细则 nG Bjxhl  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 F,
F1Axf  
ascertainment of profit 确定利润 ?-.Qv1hs6p  
"Asia Clear" “亚洲结算系统”