[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 I7@|{L1|FB  
allotment notice 股份配售通知；配股通知 `fnU p-  
allotment of shares 股份分配 Xkqq$A4  
allowable 可获宽免；免税的 &kR*J<)V  
allowable business loss 可扣除的营业亏损 l}bAwJ?  
allowable expenses 可扣税的支出 HT`k-}ho,  
allowance 免税额；津贴；备抵；准备金 )j/2Z-Ev:W  
allowance for debts 债项的免税额 h23"<  
allowance for depreciation by wear and tear 耗损折旧免税额 AiP#wK;  
allowance for funeral expenses 殡殓费的免税额 Ulf'gD4e  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 L;7u0Yg  
allowance for repairs and outgoings 修葺及支出方面的免税额 Qe[ejj1o:  
allowance to debtor 给债务人的津贴 y*G3dWb  
alteration of capital 资本更改 ^n?`l ^9c$  
alternate trustee 候补受托人 e3#0r  
amalgamation 合并 ]9 JLu8GO  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 *:5S*E&}V  
ambit of charges 征税范围；收费范围 43VBx<"  
amended valuation 经修订的估值 kxanzsSr9  
American Commodities Exchange 美国商品交易所 oe'f?IY  
American Express Bank Limited 美国运通银行 <2n5|.:>  
American Stock Exchange 美国证券交易所 U<YcUmX  
amortization 摊销 !*?|*\B^I  
amount due from banks 存放银行同业的款项 _o52#Q4   
amount due from banks abroad 存放海外银行同业的款项 o2 ;  
amount due from holding companies 控股公司欠款 _xefFy  
amount due from local banks 存放本港银行同业的款项 %`_Rl>@K=  
amount due to banks 银行同业的存款 Sl;[9l2  
amount due to banks abroad 海外银行同业的存款 gW5yLb_Vz$  
amount due to holding companies 控股公司存款 t/wo G9N  
amount due to local banks 本港银行同业的存款 2q NA\-0i>  
amount due to outport banks 外埠银行同业的存款 }@y(-7t  
amount for note issue 发行纸币的款额 q4EOI  
amount of bond 担保契据的款额 Ka_g3  
amount of consideration 代价款额 z/I\hC9i  
amount of contribution 供款数额 w+wg)$i  
amount of indebtedness 负债款额 :R{pV7<O  
amount of principal of the loan 贷款本金额 VnYcqeCm  
amount of rates chargeable 应征差饷数额 DFXHD,o  
amount of share capital 股本额 j* ZU}Ss  
amount of sums assured 承保款额 45, ):U5  
amount of variation 变动幅度 {>3J96  
amount of vote 拨款数额 '8yCwk  
amount payable 应付款额 k-N}tk/5  
amount receivable 应收款额 M ZAz= )-  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 `53S[8  
analysis 分析 Ei7Oi!1  
ancillary risk 附属风险 &z]x\4#,  
annual account 周年帐目；周年帐目报表；年度决算；年结 dq{+ -XaEk  
annual accounting date 年结日期 EzeU-!|W  
annual allowance 每年免税额；年积金；年度津贴；年津
Z[9t?ePL  
annual balance 年度余额 -N'wKT5  
annual disposable income 每年可动用收入 l;SXR <EU  
annual estimates 周年预算 bzXeG;c<7  
annual fee 年费 *Fg)`M3g  
annual general meeting 周年大会 T)I\?hqTB  
annual growth rate 年增率；每年增长率 >B<#,G
 
annual long-term supplement 长期个案每年补助金 6lPuYEmT  
annual pensionable emolument 可供计算退休金的年薪 fm^J-  
annual report 年报 |vw],r6  
Annual Report on the Consumer Price Index 《消费物价指数年报》 Q!!u=}GYK  
annual return 周年报表；周年申报表；每年报税表格 ?Rk[P cX<  
Annual Return Rules 《周年报表规则》 A"O\u=!  
annual review of consumer prices 每年消费物价回顾 sVpET  
annual roll-forward basis 逐年延展方式 xi<yB0MoA  
annual salary 年薪 4?fpk9c{2  
annual statement 年度报表；年度决算表 /iEQ}  
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 iR!]&Oh  
annuitant 年金受益人 hD[r6c  
annuity 年金  I.'/!11>  
annuity contract 年金合约 jLA)Y [h  
annuity on human life 人寿年金 m5o$Dus+?'  
antecedent debt 先前的债项 /9A6"Z
 
ante-dated cheque 倒填日期支票 bzr QQQ  
anticipated expenditure 预期开支 X`(fJ
',  
anticipated net profit 预期纯利 4TTrHs  
anticipated revenue 预期收入 D4N(FZ
0~  
anti-inflation measure 反通货膨胀措施 x_x_TEyyh  
anti-inflationary stance 反通货膨胀立场 kLF~^/  
apparent deficit 表面赤字 2^=8~I!n&  
apparent financial solvency 表面偿债能力 &lg zNC9g%  
apparent partner 表面合伙人 w~q ]&  
application for personal assessment 个人入息课税申请书 Na4O( d`  
application of fund 资金应用 "L;@qCfhO  
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 WD_{bd)  
appointed actuary 委任精算师 (< >Lfn  
appointed auditor 委任核数师；委任审计师 BaWU[*  
appointed trustee 委任的受托人 2rW9ja  
appointer 委任人 ;.Ld6JRunw  
apportioned pro rata 按比例分摊 DK?Z  
apportionment 分配；分摊 73B[|J*  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 )4h|7^6ji  
apportionment formula 分摊方程式 TNckyP75u  
apportionment of estate duty 遗产税的分摊 5NC77}^.  
appraisal 估价；评估 wwRPfr[  
appreciable growth 可观增长 %gQUog  
appreciable impact 显着影响 _^eiN'B  
appreciable increase 可观增长 mK/E1a)AG3  
appreciation 增值；升值 jhPbh5E  
appreciation against other currencies 相对其他货币升值 [W*M#00_&4  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 vS"h`pL  
appreciation tax 增值税 Wx8:GBM$2  
appropriation 拨款；拨用；拨付 5JEOLPS
  
appropriation account 拨款帐目 2 6DX4  
Appropriation Bill 拨款法案 k<P`
 
appropriation-in-aid system 补助拨款办法 EP"Z58&$R  
approved assets 核准资产 +0)M1!gK  
approved basket stock 认可一篮子证券 `K:n=hpF  
approved budget 核准预算 $f _C~O  
approved charitable donation 认可慈善捐款 4JU2x  
approved charitable institution 认可慈善机构 V']Z_$_  
approved currency 核准货币；认可货币 G'u [0>  
approved estimates 核准预算 5Po:$(  
approved estimates of expenditure 核准开支预算 zy%0;%
 
approved overseas insurer 核准海外保险人 ^pH8'^n  
approved overseas trust company 核准海外信托公司 6K )K%a,9  
approved pooled investment fund 核准汇集投资基金 .p.( \5Fo  
approved provident fund scheme 认可公积金计划 H3*]}=  
approved provision 核准拨款 zc=G4F01  
approved redeemable share 核准可赎回股份 ;N(L,  
approved regional stock 认可地区性证券 )/vom6y*   
approved retirement scheme 认可退休金计划 sp:4b$zX  
approved subordinated loan 核准附属贷款 W!R0:-  
arbitrage 套戥；套汇；套利 @"BhKUoV$K  
arbitrageur 套戥者；套汇者 =.CiKV$E  
arbitrary amount 临时款项 &tvtL  
arrangement 措施；安排；协定 7G^Q2w  
arrears 欠款 mj
?Gc
  
arrears of pay 欠付薪酬 |1tpXpe  
arrears of revenue 逾期未收税款；逾期未收的帐项 Y#Q!mbp  
articles of association 组织章程；组织细则；组织章程细则 tc/  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 I*^t!+q$  
ascertainment of profit 确定利润 $'>JG9M  
"Asia Clear" “亚洲结算系统”