[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 ce; zn\  
allotment notice 股份配售通知；配股通知 DO(3hIj  
allotment of shares 股份分配 mu5r
4W47  
allowable 可获宽免；免税的 O0$V+fE  
allowable business loss 可扣除的营业亏损 q([{WZ:6Oq  
allowable expenses 可扣税的支出 qW'L}x  
allowance 免税额；津贴；备抵；准备金 "oyB F CW  
allowance for debts 债项的免税额 t0Jqr)9}6  
allowance for depreciation by wear and tear 耗损折旧免税额 >8b%*f8R  
allowance for funeral expenses 殡殓费的免税额 !~V^GlY  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 V^rL  
allowance for repairs and outgoings 修葺及支出方面的免税额 +cKOIMu9  
allowance to debtor 给债务人的津贴 {'z$5<|  
alteration of capital 资本更改 TKgN31`  
alternate trustee 候补受托人 6ud<U#\b&  
amalgamation 合并 }D.\2x(J  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 /)`]p1c1%w  
ambit of charges 征税范围；收费范围 2+Oz$9`.  
amended valuation 经修订的估值 `5rfO6;  
American Commodities Exchange 美国商品交易所 z;ku*IV  
American Express Bank Limited 美国运通银行 ,eWLi g  
American Stock Exchange 美国证券交易所 XVJH> Zw  
amortization 摊销 e m 0 hTxb  
amount due from banks 存放银行同业的款项 i0J`{PbI  
amount due from banks abroad 存放海外银行同业的款项 c((bUjS'=Y  
amount due from holding companies 控股公司欠款 u?H.Z  
amount due from local banks 存放本港银行同业的款项 \Hf/8!q  
amount due to banks 银行同业的存款 YBR)S_C$_  
amount due to banks abroad 海外银行同业的存款 $15H_X*!  
amount due to holding companies 控股公司存款 uGm?e]7Hx<  
amount due to local banks 本港银行同业的存款 yqVoedN  
amount due to outport banks 外埠银行同业的存款 X 8-x$07)  
amount for note issue 发行纸币的款额 M{)&SNI*C  
amount of bond 担保契据的款额 [J(b"c6  
amount of consideration 代价款额 /7fd"U$Lh  
amount of contribution 供款数额 yz5! >|EB  
amount of indebtedness 负债款额 HFlExau  
amount of principal of the loan 贷款本金额 WtaOf
_  
amount of rates chargeable 应征差饷数额 @LSh=o+  
amount of share capital 股本额 Tj{3#?]Ho  
amount of sums assured 承保款额 |lZp5MOc  
amount of variation 变动幅度 $EEn]y  
amount of vote 拨款数额 P}qpy\/(4  
amount payable 应付款额 EU0 4U  
amount receivable 应收款额 0L1sF'ZN  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 w7&.Uqjf  
analysis 分析 Pai8r%Zfu  
ancillary risk 附属风险 Jb^{o+s53  
annual account 周年帐目；周年帐目报表；年度决算；年结 6(uZn=  
annual accounting date 年结日期 Q'JK *.l  
annual allowance 每年免税额；年积金；年度津贴；年津 8FZC0j.^DH  
annual balance 年度余额 [HUK 9hG  
annual disposable income 每年可动用收入 >d *`K  
annual estimates 周年预算 xSNGf@1b  
annual fee 年费 d3S M
e  
annual general meeting 周年大会 k7;i^$@c  
annual growth rate 年增率；每年增长率 3D1y^ I  
annual long-term supplement 长期个案每年补助金 ~8"oH5  
annual pensionable emolument 可供计算退休金的年薪 |lg jI!iK  
annual report 年报 r| )45@  
Annual Report on the Consumer Price Index 《消费物价指数年报》 $m E3 FJP>  
annual return 周年报表；周年申报表；每年报税表格 VaGQre  
Annual Return Rules 《周年报表规则》 VX>j2Z'  
annual review of consumer prices 每年消费物价回顾 Jj5VBI!Ok  
annual roll-forward basis 逐年延展方式 EWgJ"WT F  
annual salary 年薪 E^br-{|{  
annual statement 年度报表；年度决算表 6-0sBB9=u  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 v Y0ESc{  
annuitant 年金受益人 BV }CmU&DA  
annuity 年金 Cl-P6NlR".  
annuity contract 年金合约 he:z9EG}  
annuity on human life 人寿年金 jD}h`(bE  
antecedent debt 先前的债项 ^y KkWB*  
ante-dated cheque 倒填日期支票 0NKg
tH~+  
anticipated expenditure 预期开支 YD;d*E%t  
anticipated net profit 预期纯利 a]xGzv5  
anticipated revenue 预期收入 12m-$/5n+  
anti-inflation measure 反通货膨胀措施 G%;>_E  
anti-inflationary stance 反通货膨胀立场 \E<Qi3W>*  
apparent deficit 表面赤字 zy n
X9t  
apparent financial solvency 表面偿债能力 nE *S3  
apparent partner 表面合伙人 {"%a-*@%  
application for personal assessment 个人入息课税申请书 @"1Z;.S8V  
application of fund 资金应用 Y:L[Iz95 o  
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 oP%5ymL%J  
appointed actuary 委任精算师 32?'jRN(ue  
appointed auditor 委任核数师；委任审计师 dJQ K|/  
appointed trustee 委任的受托人 ViMl{3  
appointer 委任人 )S 4RR2Q>  
apportioned pro rata 按比例分摊 QKB+mjMH#x  
apportionment 分配；分摊 P}UxA!  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 P=KhR&gwV~  
apportionment formula 分摊方程式 X0-PJ-\aD@  
apportionment of estate duty 遗产税的分摊 J:gC1g^  
appraisal 估价；评估 _SOwiz  
appreciable growth 可观增长 B{D4.!a  
appreciable impact 显着影响 D GcpYA.7'  
appreciable increase 可观增长 ;<B  
appreciation 增值；升值 &rD8ng+$  
appreciation against other currencies 相对其他货币升值 YG8V\4 SQ  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 .UQ|k,,t  
appreciation tax 增值税 7aKI= ;60.  
appropriation 拨款；拨用；拨付 wWfj#IB;R  
appropriation account 拨款帐目 Mj6,VD9L  
Appropriation Bill 拨款法案 unew XHA  
appropriation-in-aid system 补助拨款办法 OuEcoIK  
approved assets 核准资产 CfP-oFHoQ  
approved basket stock 认可一篮子证券 L6fbR-&Lt  
approved budget 核准预算 DuR9L'  
approved charitable donation 认可慈善捐款 CEaAtAM  
approved charitable institution 认可慈善机构 /|P{t{^WM  
approved currency 核准货币；认可货币 -3v\ c~  
approved estimates 核准预算 {FKr^)g  
approved estimates of expenditure 核准开支预算 #$-?[c$>  
approved overseas insurer 核准海外保险人 #k|f>D4  
approved overseas trust company 核准海外信托公司 b @0=&4  
approved pooled investment fund 核准汇集投资基金 /.CS6W^z  
approved provident fund scheme 认可公积金计划 TK[[6IB  
approved provision 核准拨款 f$kbb6juL  
approved redeemable share 核准可赎回股份 -6s:D/t1'  
approved regional stock 认可地区性证券 *pSnEWwE  
approved retirement scheme 认可退休金计划 4K~=l%l  
approved subordinated loan 核准附属贷款 :r hB=  
arbitrage 套戥；套汇；套利 ,f>9oOqqA  
arbitrageur 套戥者；套汇者 5[jS(1a`c  
arbitrary amount 临时款项 l&U$LN$*e  
arrangement 措施；安排；协定 fW+"Kuw  
arrears 欠款 %_4#WI  
arrears of pay 欠付薪酬 9X=<uS  
arrears of revenue 逾期未收税款；逾期未收的帐项 ? ,s'UqR  
articles of association 组织章程；组织细则；组织章程细则 aF+Lam(  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 rf4f'cUa  
ascertainment of profit 确定利润 Nr `R3(X  
"Asia Clear" “亚洲结算系统”