[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 wzcv[C-x  
allotment notice 股份配售通知；配股通知 F^lau f  
allotment of shares 股份分配 x]608I T  
allowable 可获宽免；免税的 .4Mc4 '  
allowable business loss 可扣除的营业亏损 BqavI&1=  
allowable expenses 可扣税的支出 .
x}xa  
allowance 免税额；津贴；备抵；准备金 ?B`c<H"  
allowance for debts 债项的免税额 i3)7Qa[  
allowance for depreciation by wear and tear 耗损折旧免税额 [<}W S} .  
allowance for funeral expenses 殡殓费的免税额 Gs4t6+Al  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 TxKNDu  
allowance for repairs and outgoings 修葺及支出方面的免税额 LaL{ ^wP  
allowance to debtor 给债务人的津贴 =tX"aCW~  
alteration of capital 资本更改 QVmJ_WT  
alternate trustee 候补受托人 OLGMy5  
amalgamation 合并 J/rF4=j%xy  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 qZlL6  
ambit of charges 征税范围；收费范围 g3!<A*<  
amended valuation 经修订的估值 umpa!q};  
American Commodities Exchange 美国商品交易所 _UbyhBl  
American Express Bank Limited 美国运通银行 1M?S l?+j  
American Stock Exchange 美国证券交易所 \ >#y*W<  
amortization 摊销 k`\L-*:Ji  
amount due from banks 存放银行同业的款项 ?
xwZ< A  
amount due from banks abroad 存放海外银行同业的款项 <d[GGkY]=  
amount due from holding companies 控股公司欠款 z)R\WFBW  
amount due from local banks 存放本港银行同业的款项 gRw? <U^  
amount due to banks 银行同业的存款 %+(fdk-k+  
amount due to banks abroad 海外银行同业的存款 KB{/L5   
amount due to holding companies 控股公司存款 ' R= OeH  
amount due to local banks 本港银行同业的存款 51;Bc[)%  
amount due to outport banks 外埠银行同业的存款 MB6lKLy6~  
amount for note issue 发行纸币的款额 6rlM\k@!  
amount of bond 担保契据的款额 xj5MKX{CJT  
amount of consideration 代价款额 ~!e(e2  
amount of contribution 供款数额 =7S\
-{  
amount of indebtedness 负债款额 yoT
x3U@  
amount of principal of the loan 贷款本金额 " "CNw-^t  
amount of rates chargeable 应征差饷数额 Lf;Uv[^c  
amount of share capital 股本额 TUQe.oAi  
amount of sums assured 承保款额 /g!X[rn7Q  
amount of variation 变动幅度 ("=B,%F_  
amount of vote 拨款数额 yQFZRDV~  
amount payable 应付款额 DRRy5+,I  
amount receivable 应收款额 )-i(%;,*e  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 "&\]1A}Z-x  
analysis 分析 Xx^v%[!`+  
ancillary risk 附属风险 WVx^}_FD0  
annual account 周年帐目；周年帐目报表；年度决算；年结  (cp$poo  
annual accounting date 年结日期 I=k`VId:  
annual allowance 每年免税额；年积金；年度津贴；年津 Tq%##  
annual balance 年度余额 G.^^zmsM`  
annual disposable income 每年可动用收入 NH,4>mV$!  
annual estimates 周年预算 hgdr\ F  
annual fee 年费 j$k/oQ  
annual general meeting 周年大会 \~T&C5  
annual growth rate 年增率；每年增长率 8>:u%+C1c  
annual long-term supplement 长期个案每年补助金 nd h\+7  
annual pensionable emolument 可供计算退休金的年薪 O5JG!bGE_F  
annual report 年报 |W SvAM3  
Annual Report on the Consumer Price Index 《消费物价指数年报》 (V`ddP-  
annual return 周年报表；周年申报表；每年报税表格 E q5X/Hx  
Annual Return Rules 《周年报表规则》 9hhYyqGsO  
annual review of consumer prices 每年消费物价回顾 )+a]M1j  
annual roll-forward basis 逐年延展方式 FuP~_ E~  
annual salary 年薪 "ZG2olOqLI  
annual statement 年度报表；年度决算表 ,(kaC.Em  
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 >NA{**$0  
annuitant 年金受益人 gv,%5r0YOw  
annuity 年金 |YrvY1d!  
annuity contract 年金合约 %vU
*4mH  
annuity on human life 人寿年金 a*o k*r  
antecedent debt 先前的债项 }G<A$*L1  
ante-dated cheque 倒填日期支票 ho6,&Bp8  
anticipated expenditure 预期开支 rTeADu_vf  
anticipated net profit 预期纯利 NOtwgZ-  
anticipated revenue 预期收入 l
^v,X%{Iz  
anti-inflation measure 反通货膨胀措施 Rm@F9D[,  
anti-inflationary stance 反通货膨胀立场 nyPW6VQ0n  
apparent deficit 表面赤字 Hnbd<?y   
apparent financial solvency 表面偿债能力 n:JG+1I  
apparent partner 表面合伙人 J 77*Ue^  
application for personal assessment 个人入息课税申请书 .X6V>e)(3  
application of fund 资金应用 q/3co86c  
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 N||s#  
appointed actuary 委任精算师 ?M04 cvm  
appointed auditor 委任核数师；委任审计师 sV`XJ9e|  
appointed trustee 委任的受托人 z2SR/[I?  
appointer 委任人 2/l4,x  
apportioned pro rata 按比例分摊 R-\"^BV#Z  
apportionment 分配；分摊 ^ANz=`N5,  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 OJ}aN>k  
apportionment formula 分摊方程式 t\lx*_lr  
apportionment of estate duty 遗产税的分摊 #s-l i b  
appraisal 估价；评估 @Hst-H.l<l  
appreciable growth 可观增长 `Ro>?H  
appreciable impact 显着影响 ;}AcyVV  
appreciable increase 可观增长 [Mlmn$it  
appreciation 增值；升值 )h;zH,DA[3  
appreciation against other currencies 相对其他货币升值 Wu693<  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 SSr2K  
appreciation tax 增值税 -257g;  
appropriation 拨款；拨用；拨付 MZSyu  
appropriation account 拨款帐目 _P{v=`]Eu  
Appropriation Bill 拨款法案 L9 H.DNA  
appropriation-in-aid system 补助拨款办法 S3YAc4  
approved assets 核准资产 W7 9.,#  
approved basket stock 认可一篮子证券 20mZ{_%  
approved budget 核准预算 6bt{j   
approved charitable donation 认可慈善捐款 Redxg.P  
approved charitable institution 认可慈善机构 Q9 RCN<!  
approved currency 核准货币；认可货币 5>M@ F0  
approved estimates 核准预算 x`p3I*_HT5  
approved estimates of expenditure 核准开支预算 ]Oe[;<I  
approved overseas insurer 核准海外保险人 "yx BD 7  
approved overseas trust company 核准海外信托公司 ZQrgYeQl"  
approved pooled investment fund 核准汇集投资基金 \ ffU15@N  
approved provident fund scheme 认可公积金计划 OTwXc*2u]  
approved provision 核准拨款 ktK/s!bgY  
approved redeemable share 核准可赎回股份 Px
"K5c*  
approved regional stock 认可地区性证券 !)'|Y5
o  
approved retirement scheme 认可退休金计划 "_/5{Nc$  
approved subordinated loan 核准附属贷款 ^b(>Bg)T  
arbitrage 套戥；套汇；套利 .;~K*GC  
arbitrageur 套戥者；套汇者 7$I *ju_  
arbitrary amount 临时款项 G3t 4$3|  
arrangement 措施；安排；协定 g3,F+  
arrears 欠款 Q*AgFF%wn  
arrears of pay 欠付薪酬 WjMP]ND#c  
arrears of revenue 逾期未收税款；逾期未收的帐项 =6+j Po{F  
articles of association 组织章程；组织细则；组织章程细则 ~b{j`T  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 ,
=p.Cx'PR  
ascertainment of profit 确定利润 -qRO}EF  
"Asia Clear" “亚洲结算系统”