[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 #c!rx%8I  
allotment notice 股份配售通知；配股通知 ZN Vrja*  
allotment of shares 股份分配 zauDwV=  
allowable 可获宽免；免税的 MyZVx|7E  
allowable business loss 可扣除的营业亏损 X
n8&&w"  
allowable expenses 可扣税的支出 Jd^Lnp6?  
allowance 免税额；津贴；备抵；准备金 WkiPrQ0]:  
allowance for debts 债项的免税额 TjDtNE  
allowance for depreciation by wear and tear 耗损折旧免税额 0SfW:3  
allowance for funeral expenses 殡殓费的免税额 o$eo\X?J?  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 )=#e*1!b  
allowance for repairs and outgoings 修葺及支出方面的免税额 []v$QR&u#v  
allowance to debtor 给债务人的津贴 hq&|  
alteration of capital 资本更改 (dZ]j){  
alternate trustee 候补受托人 RIQ-mpg~(k  
amalgamation 合并 55'  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 U sh
IQh  
ambit of charges 征税范围；收费范围 &?1O D5  
amended valuation 经修订的估值 MVnN0K4  
American Commodities Exchange 美国商品交易所 OP<N!y?[  
American Express Bank Limited 美国运通银行 m.p$f$A_  
American Stock Exchange 美国证券交易所 n$`+03a  
amortization 摊销 J%-4ZB"  
amount due from banks 存放银行同业的款项 D Qz+t  
amount due from banks abroad 存放海外银行同业的款项 YA@MLZm  
amount due from holding companies 控股公司欠款 wZZ~!"
O&  
amount due from local banks 存放本港银行同业的款项 XmD(&3;v-  
amount due to banks 银行同业的存款 IITUM)  
amount due to banks abroad 海外银行同业的存款 _Dd>e=v  
amount due to holding companies 控股公司存款 Ui!l3_O  
amount due to local banks 本港银行同业的存款 d#TA
20`  
amount due to outport banks 外埠银行同业的存款 $[}EV(#y  
amount for note issue 发行纸币的款额 Y0.'u{J*  
amount of bond 担保契据的款额 "w$,`M?2  
amount of consideration 代价款额 e pp04~  
amount of contribution 供款数额 5RvE ),  
amount of indebtedness 负债款额  63 'X#S  
amount of principal of the loan 贷款本金额 B2o
Kvgw  
amount of rates chargeable 应征差饷数额 Q?;Tc.O"/  
amount of share capital 股本额 pmUf*u-
 
amount of sums assured 承保款额 J^`5L7CO  
amount of variation 变动幅度 &&m3E=K!^  
amount of vote 拨款数额 .b+ix=:  
amount payable 应付款额 a_+?#m  
amount receivable 应收款额 3:MJKS02OD  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 {aNpk,n  
analysis 分析 3rB0H   
ancillary risk 附属风险 70GBf"
 
annual account 周年帐目；周年帐目报表；年度决算；年结 L-}J=n\  
annual accounting date 年结日期 yhYF "~CM  
annual allowance 每年免税额；年积金；年度津贴；年津 5?F5xiW  
annual balance 年度余额 Db<#gH  
annual disposable income 每年可动用收入 %s"&|32  
annual estimates 周年预算 'prHXzi(h  
annual fee 年费 :^PksR  
annual general meeting 周年大会 HO['o{>BL  
annual growth rate 年增率；每年增长率 BO#tn{(#  
annual long-term supplement 长期个案每年补助金 R2n 2mQ<  
annual pensionable emolument 可供计算退休金的年薪 D/f4kkd  
annual report 年报 bq9w@O  
Annual Report on the Consumer Price Index 《消费物价指数年报》 5LB{b]w7m  
annual return 周年报表；周年申报表；每年报税表格 ?"r=08  
Annual Return Rules 《周年报表规则》 cL
l~4jL  
annual review of consumer prices 每年消费物价回顾 C &>*~  
annual roll-forward basis 逐年延展方式 &:g:7l]g  
annual salary 年薪 G/Nc@XG\  
annual statement 年度报表；年度决算表 -1 Dq_!i  
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 IC&P-X_aP  
annuitant 年金受益人 MNWI%*0LO  
annuity 年金 y0sce  
annuity contract 年金合约 5gtf`ebs/  
annuity on human life 人寿年金 ?/"|tuQMW  
antecedent debt 先前的债项 ?T2>juf]5~  
ante-dated cheque 倒填日期支票 T"[]'|'  
anticipated expenditure 预期开支 Cp(2]Eb  
anticipated net profit 预期纯利 u30D`sky  
anticipated revenue 预期收入 VJqk0w+
 
anti-inflation measure 反通货膨胀措施 HK8sn1j  
anti-inflationary stance 反通货膨胀立场 ;o3gR4u_L  
apparent deficit 表面赤字 .a]#AFX  
apparent financial solvency 表面偿债能力 q50F!yHC-  
apparent partner 表面合伙人 OIL8'xY.w  
application for personal assessment 个人入息课税申请书 4_kN';a4Q  
application of fund 资金应用 /O}<e TR
 
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 Q0Ft.b  
appointed actuary 委任精算师 VwE4:/7YN  
appointed auditor 委任核数师；委任审计师 k_L`  
appointed trustee 委任的受托人 WA8<:#{e  
appointer 委任人 /7 Tm2Vj8  
apportioned pro rata 按比例分摊 OQ&N]P2p  
apportionment 分配；分摊 )Q'E^[Ua  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 (
tX3?[ii  
apportionment formula 分摊方程式 s:}?rSI  
apportionment of estate duty 遗产税的分摊 Z-Qp9G'   
appraisal 估价；评估 SOhM6/ID2/  
appreciable growth 可观增长 dHUbaf:e)T  
appreciable impact 显着影响 ~2"hh$  
appreciable increase 可观增长 C~B ]@xxK)  
appreciation 增值；升值 :.,9}\LK  
appreciation against other currencies 相对其他货币升值 o=3hWbe  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 HCs^? s8Pp  
appreciation tax 增值税 `SFeln{1B  
appropriation 拨款；拨用；拨付 t\K (zE  
appropriation account 拨款帐目 p0bWzIH  
Appropriation Bill 拨款法案 `y3'v]  
appropriation-in-aid system 补助拨款办法 &2y4k"B&)  
approved assets 核准资产 .how@>:P+  
approved basket stock 认可一篮子证券 %hsCB .r>|  
approved budget 核准预算 e4tIO   
approved charitable donation 认可慈善捐款 y|}~"^+T  
approved charitable institution 认可慈善机构 n"Ie >  
approved currency 核准货币；认可货币 <bKtAf  
approved estimates 核准预算 25)9R^  
approved estimates of expenditure 核准开支预算 8|i'~B FHs  
approved overseas insurer 核准海外保险人 +-^>B %/&Z  
approved overseas trust company 核准海外信托公司 jr4xh{Z`  
approved pooled investment fund 核准汇集投资基金 D=-}&w_T"  
approved provident fund scheme 认可公积金计划 HeAXZA,  
approved provision 核准拨款 CaJ-oy8  
approved redeemable share 核准可赎回股份 HU $"o6ap  
approved regional stock 认可地区性证券 f1MRmp-f'  
approved retirement scheme 认可退休金计划 sgp.;h'  
approved subordinated loan 核准附属贷款 m}uOBR+  
arbitrage 套戥；套汇；套利 =\oH= f  
arbitrageur 套戥者；套汇者 XMuZ
}u[U  
arbitrary amount 临时款项 B$_4ul\)  
arrangement 措施；安排；协定 ={O ~  
arrears 欠款 @.e X8~3=  
arrears of pay 欠付薪酬 @'R)$:I%L  
arrears of revenue 逾期未收税款；逾期未收的帐项 HY)xT$/J  
articles of association 组织章程；组织细则；组织章程细则 ETdXk&AN  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 b_31\  
ascertainment of profit 确定利润 EL?(D  
"Asia Clear" “亚洲结算系统”