[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 -6+HA9zz@C  
allotment notice 股份配售通知；配股通知 fQOaTsyA  
allotment of shares 股份分配 p&vQ*}  
allowable 可获宽免；免税的 .?AtW:<*I  
allowable business loss 可扣除的营业亏损 I*K^,XY+  
allowable expenses 可扣税的支出 BOt\"N  
allowance 免税额；津贴；备抵；准备金 IEC:zmkn  
allowance for debts 债项的免税额 (c(?s`;  
allowance for depreciation by wear and tear 耗损折旧免税额 ^,U&v;  
allowance for funeral expenses 殡殓费的免税额 #Sn&Wo  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 <6v7_  
allowance for repairs and outgoings 修葺及支出方面的免税额 $PrzJc  
allowance to debtor 给债务人的津贴 dE^(KBF  
alteration of capital 资本更改 pKr 3(5~  
alternate trustee 候补受托人 I62Yg p$K  
amalgamation 合并 $?*+P``  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 qn+mlduU  
ambit of charges 征税范围；收费范围 "_H&p  
amended valuation 经修订的估值 fF-V=Zf5  
American Commodities Exchange 美国商品交易所 )h+JX8K)l  
American Express Bank Limited 美国运通银行 Bu6t3  
American Stock Exchange 美国证券交易所 Rw$ @%o%  
amortization 摊销 ?KS9Dh  
amount due from banks 存放银行同业的款项 9]AKNQq m  
amount due from banks abroad 存放海外银行同业的款项 zQ)[re)  
amount due from holding companies 控股公司欠款 ORfA] I-u  
amount due from local banks 存放本港银行同业的款项 NA\,o;ka  
amount due to banks 银行同业的存款 XZKOBq B]  
amount due to banks abroad 海外银行同业的存款 T}u'  
amount due to holding companies 控股公司存款 rWbL_1Eq  
amount due to local banks 本港银行同业的存款 <JKPtF2b  
amount due to outport banks 外埠银行同业的存款 U(J?Q  
amount for note issue 发行纸币的款额 
q!O~*  
amount of bond 担保契据的款额 @XmMD6{<  
amount of consideration 代价款额 aQRZyE}  
amount of contribution 供款数额 n`^</0  
amount of indebtedness 负债款额 j$8~M  
amount of principal of the loan 贷款本金额 \u)s Zh  
amount of rates chargeable 应征差饷数额 *&5G+d2
 
amount of share capital 股本额 L`Qiu@  
amount of sums assured 承保款额 [X~HUk??  
amount of variation 变动幅度 Aq";z.gi+  
amount of vote 拨款数额 8,['q~z  
amount payable 应付款额 @|d|orMC  
amount receivable 应收款额 q=[0`--cd  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 6fkL@It  
analysis 分析 i uN8gHx  
ancillary risk 附属风险 wHIS}OONz  
annual account 周年帐目；周年帐目报表；年度决算；年结 B<0lif|  
annual accounting date 年结日期 DOR
FK  
annual allowance 每年免税额；年积金；年度津贴；年津 >6rPDzW`Dx  
annual balance 年度余额 =x[`W9.D  
annual disposable income 每年可动用收入 7L]fCw p[  
annual estimates 周年预算 cuSXv)  
annual fee 年费 ,l@hhaLm?  
annual general meeting 周年大会 =(hEr=f>7  
annual growth rate 年增率；每年增长率 =Wl CE_  
annual long-term supplement 长期个案每年补助金 9I pjY~or  
annual pensionable emolument 可供计算退休金的年薪 ~L}0)FZ\9  
annual report 年报 vWj|[| <rX  
Annual Report on the Consumer Price Index 《消费物价指数年报》 /8
GVu7  
annual return 周年报表；周年申报表；每年报税表格 <X;y 4lPZ  
Annual Return Rules 《周年报表规则》 M)|} Vn;!  
annual review of consumer prices 每年消费物价回顾 l'o'q7&=z  
annual roll-forward basis 逐年延展方式 j~L{=ojz%  
annual salary 年薪 'X[3y^q  
annual statement 年度报表；年度决算表 _{ ?1+  
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 !5{t1 oJ  
annuitant 年金受益人 0}w>8L7i{  
annuity 年金 .e]!i(5I  
annuity contract 年金合约 [!DLT6Qk  
annuity on human life 人寿年金 8{h:z 9]J  
antecedent debt 先前的债项 2I#fwsb  
ante-dated cheque 倒填日期支票 ^WUF3Q**OU  
anticipated expenditure 预期开支 UUA7m$F1  
anticipated net profit 预期纯利 SM@1<OCc  
anticipated revenue 预期收入 ob0clJX  
anti-inflation measure 反通货膨胀措施 &&>OhH`  
anti-inflationary stance 反通货膨胀立场 i[FBll-  
apparent deficit 表面赤字 .Mm8\].  
apparent financial solvency 表面偿债能力 VT-&"Jn  
apparent partner 表面合伙人 rJg!2  
application for personal assessment 个人入息课税申请书 thUs%F.5?  
application of fund 资金应用 @AWKEo<7.I  
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 GJH6b7I  
appointed actuary 委任精算师 >Y[{m $-  
appointed auditor 委任核数师；委任审计师 C>j"Ck^<  
appointed trustee 委任的受托人 1?mQ fW@G  
appointer 委任人 Ig S.U  
apportioned pro rata 按比例分摊 [kn`~
hI  
apportionment 分配；分摊 lN^L#m*@  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 #t{?WkO[  
apportionment formula 分摊方程式 ``zg |h  
apportionment of estate duty 遗产税的分摊 .YLg^JfZ  
appraisal 估价；评估 E8)C_[QJ`  
appreciable growth 可观增长 Bz]64/  
appreciable impact 显着影响 XhTp'2,]  
appreciable increase 可观增长 7@C:4c@0  
appreciation 增值；升值 B_@>HZ\&  
appreciation against other currencies 相对其他货币升值 ^i@tOtS  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 K cY 2lTvx  
appreciation tax 增值税 18|H  
appropriation 拨款；拨用；拨付  LN_6>u  
appropriation account 拨款帐目 }`*]&I[P  
Appropriation Bill 拨款法案 {?#g*QF|^  
appropriation-in-aid system 补助拨款办法 P 7gS M  
approved assets 核准资产 HO$s&}t  
approved basket stock 认可一篮子证券 ?p6+?\H  
approved budget 核准预算 @8DA  
approved charitable donation 认可慈善捐款 DBVe69/S  
approved charitable institution 认可慈善机构 jcevpKkRG  
approved currency 核准货币；认可货币 jh}[7M  
approved estimates 核准预算 Tb
~(?nY5  
approved estimates of expenditure 核准开支预算 *mq+w&  
approved overseas insurer 核准海外保险人 f{ENSUtCrR  
approved overseas trust company 核准海外信托公司 VNA VdP  
approved pooled investment fund 核准汇集投资基金 nh,N(t9  
approved provident fund scheme 认可公积金计划 aS62S9nwX  
approved provision 核准拨款 +D$\^ <#  
approved redeemable share 核准可赎回股份 MW`q*J`Y o  
approved regional stock 认可地区性证券 '7wWdq  
approved retirement scheme 认可退休金计划 :?yv0Iu  
approved subordinated loan 核准附属贷款 0*,r  
arbitrage 套戥；套汇；套利 <7u*OYjA  
arbitrageur 套戥者；套汇者  27w]Q_C  
arbitrary amount 临时款项 Ql#:Rx>b  
arrangement 措施；安排；协定 H| Q)Tp Lk  
arrears 欠款  #*?5  
arrears of pay 欠付薪酬 nj #Ab  
arrears of revenue 逾期未收税款；逾期未收的帐项 oIX]9~  
articles of association 组织章程；组织细则；组织章程细则 u["Pg  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 piY=(y&3  
ascertainment of profit 确定利润 P ,5P6Y9  
"Asia Clear" “亚洲结算系统”