[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 m,'u_yK  
allotment notice 股份配售通知；配股通知 kFeuKSa^d  
allotment of shares 股份分配 |06G)r&  
allowable 可获宽免；免税的 Fe8xOo6  
allowable business loss 可扣除的营业亏损 A07FjT5w8  
allowable expenses 可扣税的支出 i: 1V\q%  
allowance 免税额；津贴；备抵；准备金 ]GRPxh  
allowance for debts 债项的免税额 k{uc%6s  
allowance for depreciation by wear and tear 耗损折旧免税额 kZfO`BVL  
allowance for funeral expenses 殡殓费的免税额 [5>0om5  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 `*N2x\+X  
allowance for repairs and outgoings 修葺及支出方面的免税额 ZVViu4]?y  
allowance to debtor 给债务人的津贴 >wZ!1Jq  
alteration of capital 资本更改 zcDVvP  
alternate trustee 候补受托人 uS3J^=>@(a  
amalgamation 合并 {~VgXkjsC  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 {R\"x|  
ambit of charges 征税范围；收费范围 #k*e>d$  
amended valuation 经修订的估值 5ZUqCl(PX)  
American Commodities Exchange 美国商品交易所 dnH?@K  
American Express Bank Limited 美国运通银行 'x
hX\?mD  
American Stock Exchange 美国证券交易所 4?;1cXXA  
amortization 摊销 V9][a  
amount due from banks 存放银行同业的款项 VcA87*pel  
amount due from banks abroad 存放海外银行同业的款项 a,! c6'QE  
amount due from holding companies 控股公司欠款 [26"?};"%  
amount due from local banks 存放本港银行同业的款项 v:eVK!O  
amount due to banks 银行同业的存款 Busxg?=  
amount due to banks abroad 海外银行同业的存款 0fwo8NgX  
amount due to holding companies 控股公司存款 8nW#Q<s  
amount due to local banks 本港银行同业的存款 weKwBw  
amount due to outport banks 外埠银行同业的存款 c[f   
amount for note issue 发行纸币的款额 l\J
oWL  
amount of bond 担保契据的款额 &K/5AH"q  
amount of consideration 代价款额 !Hxx6/  
amount of contribution 供款数额 v~9PS2  
amount of indebtedness 负债款额  5'Y @c  
amount of principal of the loan 贷款本金额 ]&jXD=a"  
amount of rates chargeable 应征差饷数额 ,a_\o&V  
amount of share capital 股本额 H4MFTnJ{  
amount of sums assured 承保款额 9H`Q |7g(5  
amount of variation 变动幅度 %TP0i#J  
amount of vote 拨款数额 +<(N]w
*  
amount payable 应付款额 <%Bsb}h,  
amount receivable 应收款额 =;4cDmZh  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 MZv In ZS  
analysis 分析 QQj)"XJ29  
ancillary risk 附属风险 r1}YN<+,s  
annual account 周年帐目；周年帐目报表；年度决算；年结 N[~RWg  
annual accounting date 年结日期 De6WC*trq  
annual allowance 每年免税额；年积金；年度津贴；年津 q{nNWvL  
annual balance 年度余额 C5c@@ch :  
annual disposable income 每年可动用收入 P|Dw+lQj  
annual estimates 周年预算 IXDj;~GF  
annual fee 年费 nRzD[3I  
annual general meeting 周年大会 .i) H1sD  
annual growth rate 年增率；每年增长率 N`h,2!(j  
annual long-term supplement 长期个案每年补助金 IVjH.BzH9  
annual pensionable emolument 可供计算退休金的年薪 n<+g{QHi  
annual report 年报 s3Pr
$h  
Annual Report on the Consumer Price Index 《消费物价指数年报》 4"nb>tA  
annual return 周年报表；周年申报表；每年报税表格 %wzDBsX  
Annual Return Rules 《周年报表规则》 4V@raI-  
annual review of consumer prices 每年消费物价回顾 )"`(+Ku&c  
annual roll-forward basis 逐年延展方式 -~n^?0  
annual salary 年薪 rVB,[4N  
annual statement 年度报表；年度决算表 JK))Cuh  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 o$)pJ#";F  
annuitant 年金受益人 gdPv,p19L  
annuity 年金 O~?H\2S  
annuity contract 年金合约 ;x^WPYEj  
annuity on human life 人寿年金 CoO..  
antecedent debt 先前的债项 |`B*\\1  
ante-dated cheque 倒填日期支票 P MV;A{T  
anticipated expenditure 预期开支 j")#"& m  
anticipated net profit 预期纯利 @~,&E*X! .  
anticipated revenue 预期收入 {]BP
Sj{B  
anti-inflation measure 反通货膨胀措施 O9?t,1  
anti-inflationary stance 反通货膨胀立场 n;+CV~  
apparent deficit 表面赤字 h8B:}_Cu  
apparent financial solvency 表面偿债能力 C,r[H5G#  
apparent partner 表面合伙人 7)SG#|v[$  
application for personal assessment 个人入息课税申请书 t.Q}V5t{g  
application of fund 资金应用 HI&N&a9C  
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 T ;!: A  
appointed actuary 委任精算师 50kjX}  
appointed auditor 委任核数师；委任审计师 Hz~?"ts@;  
appointed trustee 委任的受托人 q#s:2#=  
appointer 委任人 + }1h  
apportioned pro rata 按比例分摊 w*#B_6bG  
apportionment 分配；分摊 p)2 !_0  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 W}jel}:  
apportionment formula 分摊方程式 `s1>7XWf  
apportionment of estate duty 遗产税的分摊 r:;nv D  
appraisal 估价；评估 T-,T)R`R  
appreciable growth 可观增长 $]LhE:!G  
appreciable impact 显着影响 +5~5BZP  
appreciable increase 可观增长 E0HXB1"  
appreciation 增值；升值 r'*x><m'  
appreciation against other currencies 相对其他货币升值 NN>E1d=  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 T1$=0VSEa+  
appreciation tax 增值税 RBuerap  
appropriation 拨款；拨用；拨付 \"k[y+O],4  
appropriation account 拨款帐目 tV.qdy/]}  
Appropriation Bill 拨款法案 LL% Aw)Q`  
appropriation-in-aid system 补助拨款办法 p6S{OUiG  
approved assets 核准资产 (B+CI%= D  
approved basket stock 认可一篮子证券 J34/rL/s  
approved budget 核准预算 v\lhbpk  
approved charitable donation 认可慈善捐款 @G'&7-(h*  
approved charitable institution 认可慈善机构 *ay&&S*  
approved currency 核准货币；认可货币 OeM I  
approved estimates 核准预算 X;:q nnO  
approved estimates of expenditure 核准开支预算 <e&88{jJ  
approved overseas insurer 核准海外保险人 -nK\+bTL}  
approved overseas trust company 核准海外信托公司 k|uW~I)  
approved pooled investment fund 核准汇集投资基金 Y6W#uiqk  
approved provident fund scheme 认可公积金计划 py|ORVN(Z  
approved provision 核准拨款 =bKz$ _W  
approved redeemable share 核准可赎回股份 3(o}ulp  
approved regional stock 认可地区性证券 /6fa 7;  
approved retirement scheme 认可退休金计划 )}!Z^ND*  
approved subordinated loan 核准附属贷款 Sjb[v  
arbitrage 套戥；套汇；套利 ^ lvYj E  
arbitrageur 套戥者；套汇者 5z/*/F=X  
arbitrary amount 临时款项 |; [XZ ZZ  
arrangement 措施；安排；协定 h95a61a,Vy  
arrears 欠款 [d dKC)tA  
arrears of pay 欠付薪酬 v[l={am{/  
arrears of revenue 逾期未收税款；逾期未收的帐项 ccR#<Pb6q  
articles of association 组织章程；组织细则；组织章程细则 OkNBP0e}  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 3[{RH*nHD  
ascertainment of profit 确定利润 ]9A@iA  
"Asia Clear" “亚洲结算系统”