[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 <;Td8T;  
allotment notice 股份配售通知；配股通知 >6zWOYd  
allotment of shares 股份分配 ]A_A4=[w  
allowable 可获宽免；免税的 S }G3ha  
allowable business loss 可扣除的营业亏损 /-ewCCzZV  
allowable expenses 可扣税的支出 ot^$/(W  
allowance 免税额；津贴；备抵；准备金 cn$0^7 ?  
allowance for debts 债项的免税额 te3\MSv;O  
allowance for depreciation by wear and tear 耗损折旧免税额 `v Ebm Xb  
allowance for funeral expenses 殡殓费的免税额 hy
a $Vp  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 <qxqlEQT  
allowance for repairs and outgoings 修葺及支出方面的免税额  S)@) @3  
allowance to debtor 给债务人的津贴 N2EX`@_2  
alteration of capital 资本更改 2s`~<EF N  
alternate trustee 候补受托人 iS8yJRy  
amalgamation 合并 Ot!*,%sjQ  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 }~NWOJ3;  
ambit of charges 征税范围；收费范围 yuZhak  
amended valuation 经修订的估值 K./L'Me  
American Commodities Exchange 美国商品交易所 rEsGf+4  
American Express Bank Limited 美国运通银行 ^;mGOjS  
American Stock Exchange 美国证券交易所 ^ G>/;mZ  
amortization 摊销 B}ASZYpW>  
amount due from banks 存放银行同业的款项 <K~mg<ff$  
amount due from banks abroad 存放海外银行同业的款项 4d @ (>  
amount due from holding companies 控股公司欠款 J*f..:m  
amount due from local banks 存放本港银行同业的款项 `SESj)W(y  
amount due to banks 银行同业的存款 ].*I Z  
amount due to banks abroad 海外银行同业的存款  gm@%[  
amount due to holding companies 控股公司存款 :P\RiaZAT  
amount due to local banks 本港银行同业的存款 P
/~kX_  
amount due to outport banks 外埠银行同业的存款 TSYe~)I  
amount for note issue 发行纸币的款额 _dw6 C2]P  
amount of bond 担保契据的款额 2Rs-!G<]  
amount of consideration 代价款额 -*"Q-GO  
amount of contribution 供款数额 O(44Dy@2  
amount of indebtedness 负债款额 qRA ,-N  
amount of principal of the loan 贷款本金额 UYOR@x #  
amount of rates chargeable 应征差饷数额 m"8Gh`Fo  
amount of share capital 股本额 Eh?,-!SUQn  
amount of sums assured 承保款额 %y2i1^  
amount of variation 变动幅度 2sqNTuO6,|  
amount of vote 拨款数额 bp( X\:zAy  
amount payable 应付款额 4>8'.8S  
amount receivable 应收款额 -MH~1Tw6Z  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 dpcFS0  
analysis 分析 wWUt44:0O  
ancillary risk 附属风险 gJI(d6  
annual account 周年帐目；周年帐目报表；年度决算；年结 UkXf)  
annual accounting date 年结日期 D4CiB"g3*  
annual allowance 每年免税额；年积金；年度津贴；年津 x[H9<&)D  
annual balance 年度余额 }Dc? Emb  
annual disposable income 每年可动用收入 6`
hHx=L  
annual estimates 周年预算 ;K<W<v5m0N  
annual fee 年费 1W2hd!J7C  
annual general meeting 周年大会 "G @(AE(  
annual growth rate 年增率；每年增长率 ob;$yn7ZO1  
annual long-term supplement 长期个案每年补助金 Snf1vH  
annual pensionable emolument 可供计算退休金的年薪 .6nNqGua1  
annual report 年报 h;8^vB y  
Annual Report on the Consumer Price Index 《消费物价指数年报》 cv/  
annual return 周年报表；周年申报表；每年报税表格 :%vD hMHa  
Annual Return Rules 《周年报表规则》 q`DilZ]S  
annual review of consumer prices 每年消费物价回顾 ZAcW@xfb  
annual roll-forward basis 逐年延展方式 `$, \B  
annual salary 年薪 ,~,{$\p   
annual statement 年度报表；年度决算表 Qk.:b  
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 00)=3@D  
annuitant 年金受益人 Epf[8La  
annuity 年金 Yy:Q/zwo  
annuity contract 年金合约 A#B6]j)  
annuity on human life 人寿年金 D%k]D/  
antecedent debt 先前的债项 jI9Kn41  
ante-dated cheque 倒填日期支票 c|^#v8x^/  
anticipated expenditure 预期开支 $x%
VUms  
anticipated net profit 预期纯利 !@[@xdV  
anticipated revenue 预期收入 F)g.xQ  
anti-inflation measure 反通货膨胀措施 DsP FBq  
anti-inflationary stance 反通货膨胀立场 b!Z-HL6  
apparent deficit 表面赤字 2 7!9LU  
apparent financial solvency 表面偿债能力 'v*Y7zZ#K  
apparent partner 表面合伙人 [J.-gN$X@  
application for personal assessment 个人入息课税申请书 $5)ZaYx<  
application of fund 资金应用 Z#lZn!EbK  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 zg=F;^oZ <  
appointed actuary 委任精算师 K6Gri>Um  
appointed auditor 委任核数师；委任审计师 E1e#E3Yq}s  
appointed trustee 委任的受托人 !(EJ.|LH  
appointer 委任人 f}1R,N_fC  
apportioned pro rata 按比例分摊 iB,Nqs3i*  
apportionment 分配；分摊 Gf{FF Ie
(  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 Tv{X$`%  
apportionment formula 分摊方程式 ` E2@GX+,  
apportionment of estate duty 遗产税的分摊 ywRwi~  
appraisal 估价；评估 szy^kj^2  
appreciable growth 可观增长 5-ju5z?=  
appreciable impact 显着影响 pk
R+H|  
appreciable increase 可观增长 wKq-|yf,  
appreciation 增值；升值 'h&"xXv4|  
appreciation against other currencies 相对其他货币升值 T]%:+_,  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 `/mcjKQ&9y  
appreciation tax 增值税 D<2|&xaR  
appropriation 拨款；拨用；拨付 u~9gR@e2{  
appropriation account 拨款帐目 Q'~2,%3<  
Appropriation Bill 拨款法案 i$A0_ZJKjZ  
appropriation-in-aid system 补助拨款办法 hKtc  
approved assets 核准资产 jH
xg(]  
approved basket stock 认可一篮子证券 5)MVkJ=R  
approved budget 核准预算 )NwIEk>Tf  
approved charitable donation 认可慈善捐款 Nuw_,-h  
approved charitable institution 认可慈善机构 \666{.a  
approved currency 核准货币；认可货币 6_# >s1`R  
approved estimates 核准预算 iS{8cN3R  
approved estimates of expenditure 核准开支预算 b'N(eka  
approved overseas insurer 核准海外保险人 ]~SOGAFW  
approved overseas trust company 核准海外信托公司 xCOC5f5*@  
approved pooled investment fund 核准汇集投资基金 %y/8i%@6  
approved provident fund scheme 认可公积金计划 + W ? /A]  
approved provision 核准拨款 :{d?B$  
approved redeemable share 核准可赎回股份 +([ iCL  
approved regional stock 认可地区性证券 q>T7};5m2  
approved retirement scheme 认可退休金计划 xYJ|G=h&A  
approved subordinated loan 核准附属贷款 I3A@0'Vm;L  
arbitrage 套戥；套汇；套利 DJv;ed%x  
arbitrageur 套戥者；套汇者 6Y|jK<n?H  
arbitrary amount 临时款项 { L(Q|bB  
arrangement 措施；安排；协定 J0e~s  
arrears 欠款 TqM(I[J7\  
arrears of pay 欠付薪酬 tnbtfG;z#  
arrears of revenue 逾期未收税款；逾期未收的帐项 }?pY~f  
articles of association 组织章程；组织细则；组织章程细则 S[bFS7[  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 |d* K'+  
ascertainment of profit 确定利润 Sn\S`D  
"Asia Clear" “亚洲结算系统”