[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 mDp8JNJNE  
allotment notice 股份配售通知；配股通知 vs+aUT C\  
allotment of shares 股份分配 xbw;s}B  
allowable 可获宽免；免税的 fW=<bf  
allowable business loss 可扣除的营业亏损 ?o6#i3k#'  
allowable expenses 可扣税的支出 zmD7]?|  
allowance 免税额；津贴；备抵；准备金 p ]jLs|tat  
allowance for debts 债项的免税额 . 4RU'9M  
allowance for depreciation by wear and tear 耗损折旧免税额 vJi<PQ6  
allowance for funeral expenses 殡殓费的免税额 i
uXXFuh  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 'J0I$-QYk  
allowance for repairs and outgoings 修葺及支出方面的免税额 YR/I<m`]}  
allowance to debtor 给债务人的津贴 !PeSnO  
alteration of capital 资本更改 6A=k;do  
alternate trustee 候补受托人 R#y"SxD()  
amalgamation 合并 s{7bu|0  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 h,&{m*q&  
ambit of charges 征税范围；收费范围 C7W<7DBf  
amended valuation 经修订的估值 )f^^hEIS  
American Commodities Exchange 美国商品交易所 XefmC6X  
American Express Bank Limited 美国运通银行 fD\Fq'29{  
American Stock Exchange 美国证券交易所 t OJyj49^a  
amortization 摊销 |Bi
7:w  
amount due from banks 存放银行同业的款项 ^yl}/OD  
amount due from banks abroad 存放海外银行同业的款项 V'dw=W17V  
amount due from holding companies 控股公司欠款 {0+WVZ4u  
amount due from local banks 存放本港银行同业的款项 Q;z!]hjBM  
amount due to banks 银行同业的存款 uJ0'`Q?6R9  
amount due to banks abroad 海外银行同业的存款 tcl9:2/^]  
amount due to holding companies 控股公司存款 HEc.3 
 
amount due to local banks 本港银行同业的存款 !wEe<],  
amount due to outport banks 外埠银行同业的存款 *]R 5bj.!o  
amount for note issue 发行纸币的款额 dP_bFUzg  
amount of bond 担保契据的款额 Yd~J(  
amount of consideration 代价款额 `bV&n!Y_  
amount of contribution 供款数额 EBL-+%J8  
amount of indebtedness 负债款额 9(!AKKrr;  
amount of principal of the loan 贷款本金额 $'eY-U8q  
amount of rates chargeable 应征差饷数额 %#&
njP  
amount of share capital 股本额 (dyY@={q  
amount of sums assured 承保款额 Nr*X1lJ6  
amount of variation 变动幅度 :/$_eg0
A  
amount of vote 拨款数额 +G"YQq'b  
amount payable 应付款额 W?kJ+1"(  
amount receivable 应收款额 w 2U302TZ  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 cvT@`1  
analysis 分析 4e|N^h*!  
ancillary risk 附属风险 6yAZvX  
annual account 周年帐目；周年帐目报表；年度决算；年结 S#yGqN0i  
annual accounting date 年结日期 v#s*I/kw  
annual allowance 每年免税额；年积金；年度津贴；年津 ="vg/@.>i  
annual balance 年度余额 <z#Fj`2{  
annual disposable income 每年可动用收入 S!gzmkGcj  
annual estimates 周年预算 BAvz @H  
annual fee 年费 [\h?mlG?  
annual general meeting 周年大会 0&CXR=U5  
annual growth rate 年增率；每年增长率 3 4%B0  
annual long-term supplement 长期个案每年补助金 .Oc j|A6  
annual pensionable emolument 可供计算退休金的年薪 f2M*]{N  
annual report 年报 {{M/=WqC  
Annual Report on the Consumer Price Index 《消费物价指数年报》 aMHC+R1X  
annual return 周年报表；周年申报表；每年报税表格 0T(+
z)Ki  
Annual Return Rules 《周年报表规则》 t18j2P>`  
annual review of consumer prices 每年消费物价回顾 #6D>e~>n  
annual roll-forward basis 逐年延展方式 4]p#9`j  
annual salary 年薪 /5L\:eX%  
annual statement 年度报表；年度决算表 b$*2bSdv0<  
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 a8Xwz@ M  
annuitant 年金受益人 $%31Gk[I  
annuity 年金 3}mg7KV&  
annuity contract 年金合约 kF,ME5%  
annuity on human life 人寿年金 i_r708ep6  
antecedent debt 先前的债项 {29aNm  
ante-dated cheque 倒填日期支票 Rcw[`q3/  
anticipated expenditure 预期开支 yk5 K8D[tV  
anticipated net profit 预期纯利 -gt?5H h  
anticipated revenue 预期收入 sSGXd=":  
anti-inflation measure 反通货膨胀措施 vV9vB3K5?  
anti-inflationary stance 反通货膨胀立场 ^=5y;  
apparent deficit 表面赤字 LA2/<:  
apparent financial solvency 表面偿债能力 #l: 1R&F  
apparent partner 表面合伙人 ]e"!ZR?XJ  
application for personal assessment 个人入息课税申请书 Kj3Gm>B<y  
application of fund 资金应用 QT%vrXzz  
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 NR8`nc1~  
appointed actuary 委任精算师 Lr8|S  
appointed auditor 委任核数师；委任审计师 'yA/sZ  
appointed trustee 委任的受托人
OQ wO7Z  
appointer 委任人 ;]>)6  
apportioned pro rata 按比例分摊 `\;Z&jlpT  
apportionment 分配；分摊 C%]qK(9vvd  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 &s?uMWR  
apportionment formula 分摊方程式 h2Th)&Fb>  
apportionment of estate duty 遗产税的分摊 @>~\So|  
appraisal 估价；评估 (&v|,.c^)1  
appreciable growth 可观增长 sb8bCEm-\  
appreciable impact 显着影响 > 3(,s^  
appreciable increase 可观增长 1t?OD_d!8  
appreciation 增值；升值 X;)/<:mX  
appreciation against other currencies 相对其他货币升值 z;<~j=lP  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 &zEBfr  
appreciation tax 增值税 2@z.ory.  
appropriation 拨款；拨用；拨付 );t+~YPS  
appropriation account 拨款帐目 q<z8P;oP^  
Appropriation Bill 拨款法案 =l* xM/S  
appropriation-in-aid system 补助拨款办法 [v*q%Mi_  
approved assets 核准资产 9"gu>  
approved basket stock 认可一篮子证券 Mb\(52`)Q  
approved budget 核准预算 Dg0rVV6c  
approved charitable donation 认可慈善捐款 NqOX);'L0  
approved charitable institution 认可慈善机构 !yrh50tD
 
approved currency 核准货币；认可货币 4Nt4(3Kf  
approved estimates 核准预算 u "k< N|.3  
approved estimates of expenditure 核准开支预算 i}v.x  
approved overseas insurer 核准海外保险人
%3#C0%{x  
approved overseas trust company 核准海外信托公司 `#`jU"T|  
approved pooled investment fund 核准汇集投资基金 4\v &8">LL  
approved provident fund scheme 认可公积金计划 vS0 ii  
approved provision 核准拨款 s>L
.V2!$0  
approved redeemable share 核准可赎回股份 Mz2TwU_  
approved regional stock 认可地区性证券 H2 #o X  
approved retirement scheme 认可退休金计划
Gbclu.4  
approved subordinated loan 核准附属贷款 2/s42 FoG  
arbitrage 套戥；套汇；套利 ~AX~z)  
arbitrageur 套戥者；套汇者 $*%,  
arbitrary amount 临时款项 V|sV U  
arrangement 措施；安排；协定 N5sVRL"7  
arrears 欠款 2Z uo).2a.  
arrears of pay 欠付薪酬 L2EQ 9i'[  
arrears of revenue 逾期未收税款；逾期未收的帐项 )qbkKCq/FB  
articles of association 组织章程；组织细则；组织章程细则 N AY3.e  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 },JJ!3  
ascertainment of profit 确定利润 Ow4(1eE_  
"Asia Clear" “亚洲结算系统”