[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 X{-9FDW  
allotment notice 股份配售通知；配股通知 JkA|Qdj~Mr  
allotment of shares 股份分配 .M4IGOvOS  
allowable 可获宽免；免税的 pNE(n4v  
allowable business loss 可扣除的营业亏损 ozr9>b>M  
allowable expenses 可扣税的支出 M'1!<a-Mp  
allowance 免税额；津贴；备抵；准备金 4E:bp   
allowance for debts 债项的免税额 Ut)r&
?  
allowance for depreciation by wear and tear 耗损折旧免税额 t=#Pya  
allowance for funeral expenses 殡殓费的免税额 S2VVv$r_6  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 >uI$^y1
D  
allowance for repairs and outgoings 修葺及支出方面的免税额 O;]?gj 1@  
allowance to debtor 给债务人的津贴 v1.q$ f^(  
alteration of capital 资本更改 )hj|{h7  
alternate trustee 候补受托人 L{ymI)Y^  
amalgamation 合并 Y#01o&f0n  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 jec:i-,  
ambit of charges 征税范围；收费范围 *V;3~x!  
amended valuation 经修订的估值 Kt.~aaG_  
American Commodities Exchange 美国商品交易所 r++i=SQax  
American Express Bank Limited 美国运通银行 )DUL)S  
American Stock Exchange 美国证券交易所 *xM/;)  
amortization 摊销 sst,dA V$  
amount due from banks 存放银行同业的款项 <Jp1A# %p  
amount due from banks abroad 存放海外银行同业的款项 7=*VpX1  
amount due from holding companies 控股公司欠款 cub<G!K  
amount due from local banks 存放本港银行同业的款项 xkA2g [  
amount due to banks 银行同业的存款 &}`K^5K|O:  
amount due to banks abroad 海外银行同业的存款 T_OF7?  
amount due to holding companies 控股公司存款 G(1 K9{i$  
amount due to local banks 本港银行同业的存款 cV q}c?  
amount due to outport banks 外埠银行同业的存款 }+Vv0jX|V  
amount for note issue 发行纸币的款额 C
a$c;  
amount of bond 担保契据的款额 $X+u={]  
amount of consideration 代价款额 czBi Dk4  
amount of contribution 供款数额 Pcu|k/tk  
amount of indebtedness 负债款额 u=qPzmywt  
amount of principal of the loan 贷款本金额 q3'o|pp  
amount of rates chargeable 应征差饷数额 H*W):j}8  
amount of share capital 股本额 ?Cci:Lin  
amount of sums assured 承保款额 f8:$G.}i  
amount of variation 变动幅度 Eb.;^=x  
amount of vote 拨款数额 7 7:'I  
amount payable 应付款额 8t.dPy<  
amount receivable 应收款额 RFG$X- .e  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 -'C!"\%  
analysis 分析 MPRO !45Z  
ancillary risk 附属风险 ibF#$&!  
annual account 周年帐目；周年帐目报表；年度决算；年结 GF--riyfB  
annual accounting date 年结日期 E:VGj
i7s  
annual allowance 每年免税额；年积金；年度津贴；年津 ^@}#me@  
annual balance 年度余额 "~p+0Xws9  
annual disposable income 每年可动用收入 nJVp.*S  
annual estimates 周年预算 cINHH !v  
annual fee 年费 z*.v_ Mx  
annual general meeting 周年大会 h}=M^SL  
annual growth rate 年增率；每年增长率 SQKt}kDbM  
annual long-term supplement 长期个案每年补助金 c #q"\"  
annual pensionable emolument 可供计算退休金的年薪 f: %SW  
annual report 年报 #Mi|IwL  
Annual Report on the Consumer Price Index 《消费物价指数年报》 DcFCKji  
annual return 周年报表；周年申报表；每年报税表格 ]R Mb,hJ  
Annual Return Rules 《周年报表规则》 MtG_9-  
annual review of consumer prices 每年消费物价回顾 =&0U`P$`  
annual roll-forward basis 逐年延展方式 KP~-$NR  
annual salary 年薪 |@`"F5@,  
annual statement 年度报表；年度决算表 _IYY08&(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 KZK,w#9.  
annuitant 年金受益人 pVOI5>f\  
annuity 年金 kQ}s/*  
annuity contract 年金合约 a8h
]n:!  
annuity on human life 人寿年金 YhgUCF#  
antecedent debt 先前的债项 5a$$95oL  
ante-dated cheque 倒填日期支票 IH3FK!>6  
anticipated expenditure 预期开支 5V|tXsy:  
anticipated net profit 预期纯利 POBp Jg  
anticipated revenue 预期收入 MCAXt1sL&E  
anti-inflation measure 反通货膨胀措施 hh&Js'd  
anti-inflationary stance 反通货膨胀立场 #Si
|!  
apparent deficit 表面赤字 M1uP\Sa  
apparent financial solvency 表面偿债能力 #,P(isEZ"  
apparent partner 表面合伙人 >0T3'/k<H  
application for personal assessment 个人入息课税申请书 W#45a.v  
application of fund 资金应用 3zb)"\(R  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 `D)S-7BR  
appointed actuary 委任精算师 sfC@*Y2XT  
appointed auditor 委任核数师；委任审计师 P|N?OocE  
appointed trustee 委任的受托人 Z1]"[U[;  
appointer 委任人 &PWf:y{R`  
apportioned pro rata 按比例分摊 B,0+HoP  
apportionment 分配；分摊 |!5@xs*T  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 Mw|SH;nM  
apportionment formula 分摊方程式 qP`?M\!O  
apportionment of estate duty 遗产税的分摊 ype"7p\  
appraisal 估价；评估 HWR&C  
appreciable growth 可观增长 kh&_#,  
appreciable impact 显着影响 ?zE<  
appreciable increase 可观增长 o*)@oU  
appreciation 增值；升值 {Pvr??"r  
appreciation against other currencies 相对其他货币升值 2))t*9 ;h  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 bBFwx@  
appreciation tax 增值税 X)NWX9^;'  
appropriation 拨款；拨用；拨付  . X 0t"  
appropriation account 拨款帐目 s7Qyfe&>  
Appropriation Bill 拨款法案 0nT
%Slbih  
appropriation-in-aid system 补助拨款办法 5@.zz"o.`  
approved assets 核准资产 7NUenCdc  
approved basket stock 认可一篮子证券 s'AQUUrb<  
approved budget 核准预算 \#_@qHAG  
approved charitable donation 认可慈善捐款 *lY+Yy(  
approved charitable institution 认可慈善机构 k7b(QADqUU  
approved currency 核准货币；认可货币 j%GbgJ  
approved estimates 核准预算 Vd[2u  
approved estimates of expenditure 核准开支预算 &}|0CR.(  
approved overseas insurer 核准海外保险人 <mn-=#)  
approved overseas trust company 核准海外信托公司 aZC*7AK   
approved pooled investment fund 核准汇集投资基金 mN7&%Z  
approved provident fund scheme 认可公积金计划 I`#EhH  
approved provision 核准拨款 :X|AW?*  
approved redeemable share 核准可赎回股份 \)s3b/oap  
approved regional stock 认可地区性证券 e Ri!\Fx  
approved retirement scheme 认可退休金计划 ]t7ClT)n!  
approved subordinated loan 核准附属贷款 =G[H,;W  
arbitrage 套戥；套汇；套利 o8m
o=V4j  
arbitrageur 套戥者；套汇者 x:vrK#8D>  
arbitrary amount 临时款项 {!g?d<*  
arrangement 措施；安排；协定 yvS^2+jW  
arrears 欠款 f!^)!
~  
arrears of pay 欠付薪酬 ! 7Nn]Lx  
arrears of revenue 逾期未收税款；逾期未收的帐项 w8U2y/:>  
articles of association 组织章程；组织细则；组织章程细则 zA u}hVcW  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 O<Jwaap  
ascertainment of profit 确定利润 8\P JSr  
"Asia Clear" “亚洲结算系统”