[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 82q_"y>6  
allotment notice 股份配售通知；配股通知 Q~L"Mr8>V  
allotment of shares 股份分配 #G/ _FRo`  
allowable 可获宽免；免税的 L+b"d3!G&%  
allowable business loss 可扣除的营业亏损 ?d? cD  
allowable expenses 可扣税的支出 J6s55 v  
allowance 免税额；津贴；备抵；准备金 -H;%1y$A-  
allowance for debts 债项的免税额 sXm Z0Dv  
allowance for depreciation by wear and tear 耗损折旧免税额 u{/!BCKE  
allowance for funeral expenses 殡殓费的免税额 #3L=\j[ y  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 lZq`,E_L  
allowance for repairs and outgoings 修葺及支出方面的免税额 FQ72VY  
allowance to debtor 给债务人的津贴 yQ3*~d~U|L  
alteration of capital 资本更改 v.aSf`K  
alternate trustee 候补受托人 yzml4/X  
amalgamation 合并 <>&!+|#  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 h>l  
ambit of charges 征税范围；收费范围 X`QfOs#\  
amended valuation 经修订的估值 0aF&5Lk`y  
American Commodities Exchange 美国商品交易所 wU|Y`wJmF  
American Express Bank Limited 美国运通银行 ua'dm6",:  
American Stock Exchange 美国证券交易所 3}}#'5D  
amortization 摊销 aJ"Tt>Y[.~  
amount due from banks 存放银行同业的款项 wW1E 'Vy{  
amount due from banks abroad 存放海外银行同业的款项 p(5'|eqBV  
amount due from holding companies 控股公司欠款 sT^^#$ub  
amount due from local banks 存放本港银行同业的款项 wJb\Q  
amount due to banks 银行同业的存款 6}vPwI  
amount due to banks abroad 海外银行同业的存款 9=-!~_'1-  
amount due to holding companies 控股公司存款 HKr6h?Si^  
amount due to local banks 本港银行同业的存款 ;zbF~5e  
amount due to outport banks 外埠银行同业的存款 :h|nV ~  
amount for note issue 发行纸币的款额 h2Pvj37  
amount of bond 担保契据的款额 n,Z B-"dW  
amount of consideration 代价款额 g!k'tizYD  
amount of contribution 供款数额 '$cU\DTN6  
amount of indebtedness 负债款额 t-vH\m  
amount of principal of the loan 贷款本金额 4I[g{S nF  
amount of rates chargeable 应征差饷数额 d9hJEu!Lu  
amount of share capital 股本额 h.\9a3B:r  
amount of sums assured 承保款额 m ST/u>'  
amount of variation 变动幅度 U =()T}b>  
amount of vote 拨款数额 FDHa|<oz  
amount payable 应付款额 ye9-%~sjX  
amount receivable 应收款额 ?\7" A  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 y3 {om^ f  
analysis 分析 L;},1 \  
ancillary risk 附属风险 w:}RS.AK  
annual account 周年帐目；周年帐目报表；年度决算；年结 0 w"&9+kV  
annual accounting date 年结日期 Mb I';Mq  
annual allowance 每年免税额；年积金；年度津贴；年津 %rz.>4i)(  
annual balance 年度余额 jocu=Se@  
annual disposable income 每年可动用收入 UeVRd  
annual estimates 周年预算 =9oN#4mWK  
annual fee 年费 C?Sy 90f  
annual general meeting 周年大会 ]i=\5FH e  
annual growth rate 年增率；每年增长率 Xegg2.Kk  
annual long-term supplement 长期个案每年补助金 V9 pKbX  
annual pensionable emolument 可供计算退休金的年薪 &&  }'  
annual report 年报 +yq Z\$ii  
Annual Report on the Consumer Price Index 《消费物价指数年报》 /^E2BRI  
annual return 周年报表；周年申报表；每年报税表格 ZQHANr= 6  
Annual Return Rules 《周年报表规则》 .[-d( #l{l  
annual review of consumer prices 每年消费物价回顾 'w+T vOB  
annual roll-forward basis 逐年延展方式 Q<y&*o3YF|  
annual salary 年薪 p5!=Ur&Ac  
annual statement 年度报表；年度决算表 H\
f.a R=  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 ]F@XGJN  
annuitant 年金受益人 a&Ti44a[  
annuity 年金 +fd^$Qd%K  
annuity contract 年金合约 gE/O29Y  
annuity on human life 人寿年金 -vXX u;frt  
antecedent debt 先前的债项 ,H3~mq]  
ante-dated cheque 倒填日期支票 <Gy)|qpK[  
anticipated expenditure 预期开支 /\-qz$  
anticipated net profit 预期纯利 C?bq7kD:H  
anticipated revenue 预期收入 !\a'GO[  
anti-inflation measure 反通货膨胀措施 b7It8  
anti-inflationary stance 反通货膨胀立场  R1YRqk  
apparent deficit 表面赤字 9L}=xX`>?  
apparent financial solvency 表面偿债能力 sskwJu1  
apparent partner 表面合伙人 _|x b)_  
application for personal assessment 个人入息课税申请书 g/b_\__A  
application of fund 资金应用 r*K[,  
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 g4WN+y`  
appointed actuary 委任精算师 eI@LVi6<b  
appointed auditor 委任核数师；委任审计师 ).TQYrs  
appointed trustee 委任的受托人 'IweN  
appointer 委任人 _5vAnt*  
apportioned pro rata 按比例分摊 ^D(N_va<  
apportionment 分配；分摊 D 7b<&D@  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 "-Lbz)k  
apportionment formula 分摊方程式 G"bItdb  
apportionment of estate duty 遗产税的分摊 SU.T0>w  
appraisal 估价；评估 s[|sfqB1`  
appreciable growth 可观增长 **V^8'W<  
appreciable impact 显着影响 F:.rb Ei  
appreciable increase 可观增长 cn$E?&-
 
appreciation 增值；升值 i0ax`37  
appreciation against other currencies 相对其他货币升值 )+c4n]  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 W8Z&J18AU  
appreciation tax 增值税 <wge_3W#  
appropriation 拨款；拨用；拨付 u/e-m/  
appropriation account 拨款帐目 H/>86GG  
Appropriation Bill 拨款法案 4tTK5`7N  
appropriation-in-aid system 补助拨款办法 ZPWY0&9  
approved assets 核准资产 j4L )D  
approved basket stock 认可一篮子证券 12*'rU;*  
approved budget 核准预算 CwQgA%)!i  
approved charitable donation 认可慈善捐款 MR/jM@8  
approved charitable institution 认可慈善机构 dUOvv/,FZT  
approved currency 核准货币；认可货币 P SDzs\ s  
approved estimates 核准预算 KH)(xB=  
approved estimates of expenditure 核准开支预算 8BC F.y  
approved overseas insurer 核准海外保险人 Yxye?R-:  
approved overseas trust company 核准海外信托公司 xQX,1NbH5  
approved pooled investment fund 核准汇集投资基金 r>1M&Y=<  
approved provident fund scheme 认可公积金计划 0 !yvcviw  
approved provision 核准拨款 Qi',[Xmf  
approved redeemable share 核准可赎回股份 rxu 6 #v F  
approved regional stock 认可地区性证券 m!3L/UZ  
approved retirement scheme 认可退休金计划 _D:#M  
approved subordinated loan 核准附属贷款 LuQ4TT  
arbitrage 套戥；套汇；套利 Hxft~*  
arbitrageur 套戥者；套汇者 MhN)ZhsC  
arbitrary amount 临时款项 $:kG>R@\t  
arrangement 措施；安排；协定 cQ~}qE>I  
arrears 欠款 +!IIt {u  
arrears of pay 欠付薪酬 %"~\P u*>  
arrears of revenue 逾期未收税款；逾期未收的帐项 ;/#E!Ja/u  
articles of association 组织章程；组织细则；组织章程细则 <>`+"O}  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 n*G[ZW*Uc  
ascertainment of profit 确定利润 [H-,zY  
"Asia Clear" “亚洲结算系统”