[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 ];=|))ky"  
allotment notice 股份配售通知；配股通知 @$%.iQ7A;  
allotment of shares 股份分配 ;'[?H0Jw'  
allowable 可获宽免；免税的 )Q}Q -Zt  
allowable business loss 可扣除的营业亏损 9U )9u["DH  
allowable expenses 可扣税的支出 F/:%YR;  
allowance 免税额；津贴；备抵；准备金 )U]q{0`  
allowance for debts 债项的免税额 =`CK`x  
allowance for depreciation by wear and tear 耗损折旧免税额 K_.|FEV  
allowance for funeral expenses 殡殓费的免税额 hew"p(`  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 g1l:k1\Ht  
allowance for repairs and outgoings 修葺及支出方面的免税额 [;:ocy  
allowance to debtor 给债务人的津贴 e~R_bBQ0  
alteration of capital 资本更改 j|p=JrCJ  
alternate trustee 候补受托人 "W9z>ezp  
amalgamation 合并 W,!7_nl"u  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 #P!M"_z  
ambit of charges 征税范围；收费范围 YOvhMi  
amended valuation 经修订的估值 t47;X}y f  
American Commodities Exchange 美国商品交易所 I,]q;lEMt  
American Express Bank Limited 美国运通银行 \SYeDy  
American Stock Exchange 美国证券交易所 4TiH
h  
amortization 摊销 {C TJX2&  
amount due from banks 存放银行同业的款项 EW`WFBjj  
amount due from banks abroad 存放海外银行同业的款项 aJ1{9 5ea  
amount due from holding companies 控股公司欠款 &Rz-;66bN  
amount due from local banks 存放本港银行同业的款项 ;.R) uCd{=  
amount due to banks 银行同业的存款 A4KkX  
amount due to banks abroad 海外银行同业的存款 'b
g'^PN>z  
amount due to holding companies 控股公司存款 Rz*GRe
 
amount due to local banks 本港银行同业的存款 `
ooHABC  
amount due to outport banks 外埠银行同业的存款 45jImCm  
amount for note issue 发行纸币的款额 I'2I'x\M  
amount of bond 担保契据的款额 A#i[Us|  
amount of consideration 代价款额 <R_)[{ 7  
amount of contribution 供款数额 0[7"Lhpd  
amount of indebtedness 负债款额 #nZPnc:  
amount of principal of the loan 贷款本金额 cBZJ  
amount of rates chargeable 应征差饷数额 hC]:+.Q+  
amount of share capital 股本额 ) N\BC  
amount of sums assured 承保款额 l=$?#^^ /  
amount of variation 变动幅度 3m$Qd#|  
amount of vote 拨款数额 V<ilv<  
amount payable 应付款额 zq3f@xOK  
amount receivable 应收款额 TDy$Mv=y  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 gieso
f  
analysis 分析 C!6D /S  
ancillary risk 附属风险 t"MrrK>T  
annual account 周年帐目；周年帐目报表；年度决算；年结 ,*m|Lt%;R  
annual accounting date 年结日期 (rBYE[@,  
annual allowance 每年免税额；年积金；年度津贴；年津 n(SeJk%>9  
annual balance 年度余额 z;N`jqo   
annual disposable income 每年可动用收入 rD !GEU
 
annual estimates 周年预算 GR 1%(,  
annual fee 年费 <; 1M!.)5  
annual general meeting 周年大会 slP>;  
annual growth rate 年增率；每年增长率 E!L_"G W  
annual long-term supplement 长期个案每年补助金 qc'
;<  
annual pensionable emolument 可供计算退休金的年薪 IaO&f<^#o  
annual report 年报 s |o(~2j  
Annual Report on the Consumer Price Index 《消费物价指数年报》 >>8{N)c5E  
annual return 周年报表；周年申报表；每年报税表格 ho^jmp  
Annual Return Rules 《周年报表规则》 dqFp"
Xe"%  
annual review of consumer prices 每年消费物价回顾 mSk";UCn  
annual roll-forward basis 逐年延展方式 ]bstkf}~u  
annual salary 年薪 2db n~j0  
annual statement 年度报表；年度决算表 y!q`o$nK  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 8{6`?qst@  
annuitant 年金受益人 )FfS7 C\.  
annuity 年金 T?tZ?!6  
annuity contract 年金合约 ,TYFPulYcp  
annuity on human life 人寿年金 jQBn\^w  
antecedent debt 先前的债项 nFn}   
ante-dated cheque 倒填日期支票 Ev3,p`zS._  
anticipated expenditure 预期开支 p$*
P@qm  
anticipated net profit 预期纯利 ~|LAe-e"  
anticipated revenue 预期收入 J(P'!#z^  
anti-inflation measure 反通货膨胀措施 |M18/{  
anti-inflationary stance 反通货膨胀立场 gebL6oc%  
apparent deficit 表面赤字 ##Qy6Dc  
apparent financial solvency 表面偿债能力 sNMF(TY  
apparent partner 表面合伙人 >q ,Z*s>?  
application for personal assessment 个人入息课税申请书 Wy /5Qw~s  
application of fund 资金应用 152LdZevF  
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 S/YHT)0x[  
appointed actuary 委任精算师 `-?`H>+OG  
appointed auditor 委任核数师；委任审计师 BE54L+$p  
appointed trustee 委任的受托人 -*kZ2grLt  
appointer 委任人 P=s3&NDD  
apportioned pro rata 按比例分摊 JLg/fB3%  
apportionment 分配；分摊 >Qg-dJt[  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 )a%E $`  
apportionment formula 分摊方程式 ^}J,;Zhu5  
apportionment of estate duty 遗产税的分摊 JE<h  
appraisal 估价；评估 pkTVQdtRG  
appreciable growth 可观增长 E[BM0.#bZ  
appreciable impact 显着影响 G+I->n-s4  
appreciable increase 可观增长 gQ<{NQMzvd  
appreciation 增值；升值 0}'/3Q  
appreciation against other currencies 相对其他货币升值 Rh)
%;  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 _!w69>Nj  
appreciation tax 增值税 b.9[Vf_G  
appropriation 拨款；拨用；拨付 vV"I}L  
appropriation account 拨款帐目 b S'dXP  
Appropriation Bill 拨款法案 %Z-xh<&  
appropriation-in-aid system 补助拨款办法 XK;Vu#E*^  
approved assets 核准资产 D'^UZZlI^I  
approved basket stock 认可一篮子证券 BbPRPkV  
approved budget 核准预算 btbuE  
approved charitable donation 认可慈善捐款 31QDN0o!~  
approved charitable institution 认可慈善机构 #<#-Bv  
approved currency 核准货币；认可货币 uWP0(6 %  
approved estimates 核准预算 C]h_co2eI  
approved estimates of expenditure 核准开支预算 '+c@U~d*7  
approved overseas insurer 核准海外保险人 Zb'a+8[  
approved overseas trust company 核准海外信托公司 Y)#,6\=U  
approved pooled investment fund 核准汇集投资基金 Q:'r p  
approved provident fund scheme 认可公积金计划 <)Y jVGG  
approved provision 核准拨款 ~&"'>C#  
approved redeemable share 核准可赎回股份 Z&7Yl(|  
approved regional stock 认可地区性证券 5@pLGMHT  
approved retirement scheme 认可退休金计划 B$7Cjv  
approved subordinated loan 核准附属贷款 +6^hp-G7  
arbitrage 套戥；套汇；套利 ,kl``w|1M  
arbitrageur 套戥者；套汇者 7I;0%sVQ{  
arbitrary amount 临时款项 0WyOORuK  
arrangement 措施；安排；协定 ]3Jb$Q@  
arrears 欠款 =-qYp0sVP  
arrears of pay 欠付薪酬 CBz=-Xr  
arrears of revenue 逾期未收税款；逾期未收的帐项 v] m`rV8S[  
articles of association 组织章程；组织细则；组织章程细则 Yjl:i*u/  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 o"kL,&  
ascertainment of profit 确定利润 }%^ 3  
"Asia Clear" “亚洲结算系统”