[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 ,;iBeqr5  
allotment notice 股份配售通知；配股通知 qm}>J^hnB#  
allotment of shares 股份分配 < VaMUm<2  
allowable 可获宽免；免税的 C9F+e  
allowable business loss 可扣除的营业亏损 ZutB_uW  
allowable expenses 可扣税的支出 /uE^H%9h  
allowance 免税额；津贴；备抵；准备金 V9E6W*IE  
allowance for debts 债项的免税额 ,#bb8+z&p  
allowance for depreciation by wear and tear 耗损折旧免税额 d$_q=ywc  
allowance for funeral expenses 殡殓费的免税额 x]R(
twi  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 U7"BlT!V\  
allowance for repairs and outgoings 修葺及支出方面的免税额 k<Tez{ <  
allowance to debtor 给债务人的津贴 O GFE*  
alteration of capital 资本更改  x1BOW  
alternate trustee 候补受托人 |N$?_<H  
amalgamation 合并 fcE)V#c"g  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 )jk1S  
ambit of charges 征税范围；收费范围 R@<_Hb;Aeb  
amended valuation 经修订的估值 3IK(f.  
American Commodities Exchange 美国商品交易所 @v~Pwr!  
American Express Bank Limited 美国运通银行 W
~u  
American Stock Exchange 美国证券交易所 inBPT~
y  
amortization 摊销 m@Ip^]9ry  
amount due from banks 存放银行同业的款项 E./__Mz @  
amount due from banks abroad 存放海外银行同业的款项 P YF.#@":&  
amount due from holding companies 控股公司欠款 v<%kd[N  
amount due from local banks 存放本港银行同业的款项 /:y2Up-  
amount due to banks 银行同业的存款 9PKoNd^e  
amount due to banks abroad 海外银行同业的存款 nQ642i%RQ  
amount due to holding companies 控股公司存款 R#
/?AD&  
amount due to local banks 本港银行同业的存款 MV<!<Qmj  
amount due to outport banks 外埠银行同业的存款 XD^dlL  
amount for note issue 发行纸币的款额 g8,?S6\nMz  
amount of bond 担保契据的款额 !eR-Kor  
amount of consideration 代价款额 8jjFC9Cbn0  
amount of contribution 供款数额 kG$E tE#  
amount of indebtedness 负债款额 B.YMP;7>  
amount of principal of the loan 贷款本金额 _V& !4Zd9:  
amount of rates chargeable 应征差饷数额 Q=(@K4  
amount of share capital 股本额 /bmXDDYH4  
amount of sums assured 承保款额 MyH[vE^b  
amount of variation 变动幅度 ';b3Mm #  
amount of vote 拨款数额 TX23D)CX  
amount payable 应付款额 `*NO_K  
amount receivable 应收款额 Har~MO?A  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 i,# k}CNu  
analysis 分析 $Ns,ts(ng  
ancillary risk 附属风险 [7gYd+s  
annual account 周年帐目；周年帐目报表；年度决算；年结 gMs+?SNHAh  
annual accounting date 年结日期 ym|NT0_0  
annual allowance 每年免税额；年积金；年度津贴；年津 FjZc#\^9  
annual balance 年度余额 1yBt/
U2  
annual disposable income 每年可动用收入 X*!Dc,0.k  
annual estimates 周年预算 }!%JYG^!D  
annual fee 年费 J3e
:Y!  
annual general meeting 周年大会 ~+N76BX  
annual growth rate 年增率；每年增长率 iuC7Y|  
annual long-term supplement 长期个案每年补助金 gB>imr#e&  
annual pensionable emolument 可供计算退休金的年薪 g@~!kh,TH  
annual report 年报 c~}={4M]  
Annual Report on the Consumer Price Index 《消费物价指数年报》 qKdS7SoS  
annual return 周年报表；周年申报表；每年报税表格 !K3})& w  
Annual Return Rules 《周年报表规则》 VEj$^bpp5s  
annual review of consumer prices 每年消费物价回顾 TN35CaSmq  
annual roll-forward basis 逐年延展方式 IKi{Xh]\  
annual salary 年薪 %MJL5  
annual statement 年度报表；年度决算表 0#oBXu  
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 ~:>AR` 9G  
annuitant 年金受益人 ;gDMl57PQ.  
annuity 年金 "z^(dF|  
annuity contract 年金合约 *Jvxs R'a1  
annuity on human life 人寿年金 t;8\fIW5  
antecedent debt 先前的债项 _1^8xFe2  
ante-dated cheque 倒填日期支票 &{%MjKJ._  
anticipated expenditure 预期开支 I-b_h5ZD6  
anticipated net profit 预期纯利 d^F|lc ]8  
anticipated revenue 预期收入 &<,SV^wag  
anti-inflation measure 反通货膨胀措施 DY9fF4 [9a  
anti-inflationary stance 反通货膨胀立场 9W!8
gCs  
apparent deficit 表面赤字 QsiJ%O Q  
apparent financial solvency 表面偿债能力 ~U6" ?  
apparent partner 表面合伙人 (1CJw:  
application for personal assessment 个人入息课税申请书 XZS5B~E '  
application of fund 资金应用 ~>V-*NT8  
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 pDu{e>S|:  
appointed actuary 委任精算师 'p%=<0vrr  
appointed auditor 委任核数师；委任审计师 *>jjMyn  
appointed trustee 委任的受托人 <i{K7}':  
appointer 委任人 q M%O  
apportioned pro rata 按比例分摊 o+nG3kRD  
apportionment 分配；分摊 v:KX9A.  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 LVnHt}  
apportionment formula 分摊方程式 %*lp< D  
apportionment of estate duty 遗产税的分摊 aG%kmS&fv  
appraisal 估价；评估 g Q37>  
appreciable growth 可观增长 \PpXL*.  
appreciable impact 显着影响 g\Wj+el}  
appreciable increase 可观增长 LP:nba:  
appreciation 增值；升值 No) m/17y  
appreciation against other currencies 相对其他货币升值 }g`Gh|
C  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 Bv$UFTz  
appreciation tax 增值税 G.g|jP'n  
appropriation 拨款；拨用；拨付 @mf({Q>  
appropriation account 拨款帐目 t<nFy  
Appropriation Bill 拨款法案 Py|;kF~![  
appropriation-in-aid system 补助拨款办法 \m4T3fy  
approved assets 核准资产 ZK6Hvc0  
approved basket stock 认可一篮子证券 z}ElpT[(;  
approved budget 核准预算 -ynBi;nH
 
approved charitable donation 认可慈善捐款 lWWP03er!  
approved charitable institution 认可慈善机构 <l$P&jSF3  
approved currency 核准货币；认可货币 !VwmPAMr#v  
approved estimates 核准预算 G@gh#[b  
approved estimates of expenditure 核准开支预算 {.st`n|xz  
approved overseas insurer 核准海外保险人 jin db#)bz  
approved overseas trust company 核准海外信托公司 0GZq`a7[  
approved pooled investment fund 核准汇集投资基金  ~,"N[Q  
approved provident fund scheme 认可公积金计划 4KXc~eF[M"  
approved provision 核准拨款 zB*euHIqZ  
approved redeemable share 核准可赎回股份 p3c"ZPO~z  
approved regional stock 认可地区性证券 BOvF)4`  
approved retirement scheme 认可退休金计划 V1B(|P  
approved subordinated loan 核准附属贷款 BkawL,  
arbitrage 套戥；套汇；套利 /b5>Qp  
arbitrageur 套戥者；套汇者 RRADg^}l|"  
arbitrary amount 临时款项 ~i ,"87$[  
arrangement 措施；安排；协定 2Il8f  
arrears 欠款 E{4 e<%Y,  
arrears of pay 欠付薪酬 ?]#OM_,8  
arrears of revenue 逾期未收税款；逾期未收的帐项 {$d<1y^  
articles of association 组织章程；组织细则；组织章程细则 rn8c
dMN  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 F;8*H1  
ascertainment of profit 确定利润 g # S0V  
"Asia Clear" “亚洲结算系统”