[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 iU\WV  
allotment notice 股份配售通知；配股通知 I m1e/F]  
allotment of shares 股份分配 !h{qO&ZH=  
allowable 可获宽免；免税的 1+PLj[;jJ:  
allowable business loss 可扣除的营业亏损 {SW}S_  
allowable expenses 可扣税的支出 i!<,8e=  
allowance 免税额；津贴；备抵；准备金 DJ;G0*  
allowance for debts 债项的免税额 '@9h@,tc  
allowance for depreciation by wear and tear 耗损折旧免税额 ]%3o"|  
allowance for funeral expenses 殡殓费的免税额 j9sf~}D>  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 C$x
U!9K[+  
allowance for repairs and outgoings 修葺及支出方面的免税额 VC\43A,9  
allowance to debtor 给债务人的津贴 Kgi%Nd  
alteration of capital 资本更改 6yKr5tH4  
alternate trustee 候补受托人 utC]GiR  
amalgamation 合并 <1VzQH!o  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ^S'}RZ*>  
ambit of charges 征税范围；收费范围 !j6]k^ra  
amended valuation 经修订的估值 it!8+hvq9*  
American Commodities Exchange 美国商品交易所 e;R
5A6|  
American Express Bank Limited 美国运通银行 EUU9JnQhBJ  
American Stock Exchange 美国证券交易所 %8tlJQ
vu  
amortization 摊销 0x'>}5`5  
amount due from banks 存放银行同业的款项
j8!fzJG  
amount due from banks abroad 存放海外银行同业的款项 3HC aZ?Ry'  
amount due from holding companies 控股公司欠款 !dYkvoQNn  
amount due from local banks 存放本港银行同业的款项 xCD|UC46?X  
amount due to banks 银行同业的存款 E% Ce/n  
amount due to banks abroad 海外银行同业的存款 P}y}IR{6  
amount due to holding companies 控股公司存款 JNRG
[j  
amount due to local banks 本港银行同业的存款 dy;Ue5  
amount due to outport banks 外埠银行同业的存款 /NaIMo5  
amount for note issue 发行纸币的款额 ]L%qfy4  
amount of bond 担保契据的款额 0Np}O=>  
amount of consideration 代价款额
.G#S*L  
amount of contribution 供款数额 /Ws@YP  
amount of indebtedness 负债款额 y iE[^2Pv  
amount of principal of the loan 贷款本金额 +Cl(:kfYB  
amount of rates chargeable 应征差饷数额 MOY.$M,1  
amount of share capital 股本额 1g5%Gr/0$5  
amount of sums assured 承保款额 F_U3+J>  
amount of variation 变动幅度 f2B?Zn  
amount of vote 拨款数额 Xz&Hfs"/J  
amount payable 应付款额 K_',Gd4L  
amount receivable 应收款额 Zh]d&Xeq  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 f@Rn&&-  
analysis 分析 (Sr&
Y1D  
ancillary risk 附属风险 gYfN?A*`_  
annual account 周年帐目；周年帐目报表；年度决算；年结 {BKu'A  
annual accounting date 年结日期 y.26:c(  
annual allowance 每年免税额；年积金；年度津贴；年津 E$; =*0w  
annual balance 年度余额 7OG=LF*V-  
annual disposable income 每年可动用收入 \T'uFy9&a  
annual estimates 周年预算 ! R?r)G5E  
annual fee 年费 Xy:'f".M~\  
annual general meeting 周年大会 k:Sxs+)?1  
annual growth rate 年增率；每年增长率 R_:47.qq  
annual long-term supplement 长期个案每年补助金 \@vR*E  
annual pensionable emolument 可供计算退休金的年薪 lwaxj7  
annual report 年报 I.A7H'j  
Annual Report on the Consumer Price Index 《消费物价指数年报》 \,i9m9;y  
annual return 周年报表；周年申报表；每年报税表格 z;@;jQ7  
Annual Return Rules 《周年报表规则》 O E0w/{  
annual review of consumer prices 每年消费物价回顾 tbF>"?FY/  
annual roll-forward basis 逐年延展方式 PuqT&|wP l  
annual salary 年薪 a H'iW)  
annual statement 年度报表；年度决算表 \:]Clvc  
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 }$s#H{T!  
annuitant 年金受益人 2i*-ET  
annuity 年金 '{p/F $  
annuity contract 年金合约 -gefdx6ES  
annuity on human life 人寿年金 $]Kgs6=r  
antecedent debt 先前的债项 j|TcmZGO  
ante-dated cheque 倒填日期支票 b2
6#0;i  
anticipated expenditure 预期开支 M.))UKSF  
anticipated net profit 预期纯利 W'u6F-$2  
anticipated revenue 预期收入 ,y>,?6:>  
anti-inflation measure 反通货膨胀措施 O%;H#3kn&s  
anti-inflationary stance 反通货膨胀立场 Nl,M 9  
apparent deficit 表面赤字 n~l9`4wJY  
apparent financial solvency 表面偿债能力 \:9dt8(-U  
apparent partner 表面合伙人 7T9m@  
application for personal assessment 个人入息课税申请书 2%i_SX[  
application of fund 资金应用 2W:R{dHE  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 k'E3{8<!  
appointed actuary 委任精算师 R7}=k)U?d@  
appointed auditor 委任核数师；委任审计师 |9T3" _MmJ  
appointed trustee 委任的受托人 5dr
c8_fZ  
appointer 委任人 {m~.'DU  
apportioned pro rata 按比例分摊 rXc-V},az8  
apportionment 分配；分摊 qPGpN0M`  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 iZ %KHqG  
apportionment formula 分摊方程式 b<>GF-`w  
apportionment of estate duty 遗产税的分摊 r:lv[/D  
appraisal 估价；评估 bD*V$w*P  
appreciable growth 可观增长 $#4Qv5}  
appreciable impact 显着影响 cih@:=Qy  
appreciable increase 可观增长 9W88_rE'e}  
appreciation 增值；升值 H6%QM}t  
appreciation against other currencies 相对其他货币升值 "<uaG?:  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 8+Sa$R  
appreciation tax 增值税  al/Mgo  
appropriation 拨款；拨用；拨付 = &G<^7  
appropriation account 拨款帐目 !D6  
Appropriation Bill 拨款法案 _
L 5<  
appropriation-in-aid system 补助拨款办法 dCv@l7hE  
approved assets 核准资产 t&}Z~Zp  
approved basket stock 认可一篮子证券 )Be?axI  
approved budget 核准预算 "&;8U.  
approved charitable donation 认可慈善捐款 G<n(\85X  
approved charitable institution 认可慈善机构 )rcFBD{vM  
approved currency 核准货币；认可货币 HYm |  
approved estimates 核准预算 Syv[[Ek  
approved estimates of expenditure 核准开支预算 mO
gsO  
approved overseas insurer 核准海外保险人 "zFv?ay  
approved overseas trust company 核准海外信托公司 l3kYfq{";"  
approved pooled investment fund 核准汇集投资基金 \ldjW
c<S  
approved provident fund scheme 认可公积金计划 pa4,W!t  
approved provision 核准拨款 !l
xs1!:  
approved redeemable share 核准可赎回股份 YuufgPE*H  
approved regional stock 认可地区性证券 aK>5r^7S  
approved retirement scheme 认可退休金计划 RO.GD$ 3n  
approved subordinated loan 核准附属贷款 7OuzQzhcK  
arbitrage 套戥；套汇；套利 W,<L/ZKJ  
arbitrageur 套戥者；套汇者 Z3jh-{0  
arbitrary amount 临时款项 GZJIIP#  
arrangement 措施；安排；协定 |^!#x Tj  
arrears 欠款 fXfBDB  
arrears of pay 欠付薪酬 M]9oSi  
arrears of revenue 逾期未收税款；逾期未收的帐项 GjTj..G/  
articles of association 组织章程；组织细则；组织章程细则 Z{-x}${  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 L(Ww6
oj  
ascertainment of profit 确定利润 wkNf[>jX?  
"Asia Clear" “亚洲结算系统”