[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 n&Ckfo_D  
allotment notice 股份配售通知；配股通知 %cLS*=MO  
allotment of shares 股份分配 f-3CDUQ`  
allowable 可获宽免；免税的 ;89kL]  
allowable business loss 可扣除的营业亏损 G<M0KU(  
allowable expenses 可扣税的支出 .<zKBv  
allowance 免税额；津贴；备抵；准备金 FY^2 Y  
allowance for debts 债项的免税额 V:w%5'^3  
allowance for depreciation by wear and tear 耗损折旧免税额 JcUU#>  
allowance for funeral expenses 殡殓费的免税额 Xf_#O'z  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 t5% cpkgh4  
allowance for repairs and outgoings 修葺及支出方面的免税额 -=nk,cYn  
allowance to debtor 给债务人的津贴 j B8Q% {%  
alteration of capital 资本更改 PJiU2Y33  
alternate trustee 候补受托人 K(i}?9WD  
amalgamation 合并 s>m2qSu  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 Ly&+m+Gwu  
ambit of charges 征税范围；收费范围 +!0K]$VZs  
amended valuation 经修订的估值 Wk\(jaL%  
American Commodities Exchange 美国商品交易所 A+="0{P  
American Express Bank Limited 美国运通银行 g!R7CRt%  
American Stock Exchange 美国证券交易所 Rjq Xz6  
amortization 摊销 B hxs(NO  
amount due from banks 存放银行同业的款项 `mzlOB  
amount due from banks abroad 存放海外银行同业的款项 T/\RViG3  
amount due from holding companies 控股公司欠款 ZA+dtEE=f9  
amount due from local banks 存放本港银行同业的款项 Iz1x|EQ  
amount due to banks 银行同业的存款 7b+r LyS0  
amount due to banks abroad 海外银行同业的存款 BbI%tmA7  
amount due to holding companies 控股公司存款 r5DRF4,7  
amount due to local banks 本港银行同业的存款 TY)QE  
amount due to outport banks 外埠银行同业的存款 UB.1xcI  
amount for note issue 发行纸币的款额 !{g<RS(c  
amount of bond 担保契据的款额 Ww,\s5Uw  
amount of consideration 代价款额 /QY F|%7!  
amount of contribution 供款数额 '|DW#l\n  
amount of indebtedness 负债款额 d #1Y^3n  
amount of principal of the loan 贷款本金额 !\X9$4po@  
amount of rates chargeable 应征差饷数额 (da`aRVDp  
amount of share capital 股本额 4p,:}h  
amount of sums assured 承保款额 J-hJqR*;K  
amount of variation 变动幅度 B W<Dmn  
amount of vote 拨款数额 cc|W1,q  
amount payable 应付款额 A#. %7S  
amount receivable 应收款额 1Z)Et,  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 #73pryXV  
analysis 分析 d.FU))lmD  
ancillary risk 附属风险 rW)h?, b  
annual account 周年帐目；周年帐目报表；年度决算；年结 P9/ (f$=  
annual accounting date 年结日期 m<h%BDSzr{  
annual allowance 每年免税额；年积金；年度津贴；年津 SLKplLO  
annual balance 年度余额 kJJT`Ba&/  
annual disposable income 每年可动用收入 TI'v /=;)  
annual estimates 周年预算 '
{" Rjv7  
annual fee 年费 dymq Z<  
annual general meeting 周年大会 itg_+%^R  
annual growth rate 年增率；每年增长率 6nZ]y&$G-k  
annual long-term supplement 长期个案每年补助金 {Sf[<I  
annual pensionable emolument 可供计算退休金的年薪 H)Btm  
annual report 年报 f' ?/P~[  
Annual Report on the Consumer Price Index 《消费物价指数年报》 {V6&((E8  
annual return 周年报表；周年申报表；每年报税表格 )i~AXBt}  
Annual Return Rules 《周年报表规则》 ?H= q!i  
annual review of consumer prices 每年消费物价回顾 _~z oMdT!  
annual roll-forward basis 逐年延展方式 hq 3n&/  
annual salary 年薪 @@AL@.*  
annual statement 年度报表；年度决算表 U?UU]>Q  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 r[S(VPo[()  
annuitant 年金受益人 C|V7ZL>W  
annuity 年金 /eI|m9ke  
annuity contract 年金合约 }R%H?&P  
annuity on human life 人寿年金 fB8, )&  
antecedent debt 先前的债项 7%y$^B 7 {  
ante-dated cheque 倒填日期支票 ,^:{!?v  
anticipated expenditure 预期开支 i"h\*B=  
anticipated net profit 预期纯利 4!IuTPmr  
anticipated revenue 预期收入 ye(b 7CX  
anti-inflation measure 反通货膨胀措施 tm+*ik=x|  
anti-inflationary stance 反通货膨胀立场 'z ?Hv  
apparent deficit 表面赤字 *'>_X X  
apparent financial solvency 表面偿债能力 B*Tn@t W  
apparent partner 表面合伙人 aV\i3\da  
application for personal assessment 个人入息课税申请书 n9B5D:.G  
application of fund 资金应用 F\m^slsu7=  
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 V|8'3=Z=
 
appointed actuary 委任精算师 Fi/iA%,  
appointed auditor 委任核数师；委任审计师 )9hqd  
appointed trustee 委任的受托人 JOJ.79CT  
appointer 委任人 ek][^^4o  
apportioned pro rata 按比例分摊 \ %Mcvb.?  
apportionment 分配；分摊 2_q/
<8t  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 !*-|!Vz  
apportionment formula 分摊方程式 qYK^S4L  
apportionment of estate duty 遗产税的分摊 ], lLDUZ\  
appraisal 估价；评估 E_ wVAz3  
appreciable growth 可观增长 .KrLvic  
appreciable impact 显着影响 Gy q 6?  
appreciable increase 可观增长 '(.5!7?Qc  
appreciation 增值；升值 ,"EaZ/Bl/  
appreciation against other currencies 相对其他货币升值 > Vm}u`x  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 q`9.@u@a  
appreciation tax 增值税 L/i'6(="  
appropriation 拨款；拨用；拨付 J :O!4gI  
appropriation account 拨款帐目 l77 -I:  
Appropriation Bill 拨款法案 Db|f"3rq?  
appropriation-in-aid system 补助拨款办法 tgF~5 o}?  
approved assets 核准资产 t<45[~[  
approved basket stock 认可一篮子证券 7m2iL#5[  
approved budget 核准预算 \D@j`o  
approved charitable donation 认可慈善捐款 if*V-$[I  
approved charitable institution 认可慈善机构 "*bLFORkq'  
approved currency 核准货币；认可货币 s<!A<+Sh  
approved estimates 核准预算 L^JU{\C  
approved estimates of expenditure 核准开支预算 w!m4>w  
approved overseas insurer 核准海外保险人 1CC0]pyHX  
approved overseas trust company 核准海外信托公司 ]3 "0#Y  
approved pooled investment fund 核准汇集投资基金 ),x0G*oebj  
approved provident fund scheme 认可公积金计划 v3DK0MW  
approved provision 核准拨款 3~`P8 9  
approved redeemable share 核准可赎回股份 "S;4hO  
approved regional stock 认可地区性证券 k-~}KlP  
approved retirement scheme 认可退休金计划 RdX+:!lD  
approved subordinated loan 核准附属贷款 I):c#  
arbitrage 套戥；套汇；套利 W>jKWi,{  
arbitrageur 套戥者；套汇者 j,OA>{-$  
arbitrary amount 临时款项 BZ?w}%-MO  
arrangement 措施；安排；协定 hkPMu@BI  
arrears 欠款 nE]rPRU}[  
arrears of pay 欠付薪酬 sl$6Zv-l%0  
arrears of revenue 逾期未收税款；逾期未收的帐项 TCp9C1Q4  
articles of association 组织章程；组织细则；组织章程细则 Fl)nmwOc  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 /4;mj E  
ascertainment of profit 确定利润 uuM1_nD[  
"Asia Clear" “亚洲结算系统”