[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 uB)q1QQsqp  
allotment notice 股份配售通知；配股通知 IR$
{a)  
allotment of shares 股份分配 \ ITd\)F%N  
allowable 可获宽免；免税的 nXn@|J&z~U  
allowable business loss 可扣除的营业亏损 # `^nmC/F  
allowable expenses 可扣税的支出 XR..DVab  
allowance 免税额；津贴；备抵；准备金 O+W<l
:|$  
allowance for debts 债项的免税额 g|Lbe4?  
allowance for depreciation by wear and tear 耗损折旧免税额 *6yY>LW  
allowance for funeral expenses 殡殓费的免税额 3VLwY!2:  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 uzHMQp  
allowance for repairs and outgoings 修葺及支出方面的免税额 B.y}S  
allowance to debtor 给债务人的津贴 ?pZ"7kkD  
alteration of capital 资本更改 [7}3k?42X  
alternate trustee 候补受托人 kl]
V_ 7[  
amalgamation 合并 zr!7*, p  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 yBy7d!@2  
ambit of charges 征税范围；收费范围 AO5&Y.A#  
amended valuation 经修订的估值 K~d'*J-  
American Commodities Exchange 美国商品交易所 '9!_:3[d\]  
American Express Bank Limited 美国运通银行
b>ZAkz)U+  
American Stock Exchange 美国证券交易所 y#a,d||N1  
amortization 摊销 kn}^oRT  
amount due from banks 存放银行同业的款项 ;+DEU0|pe  
amount due from banks abroad 存放海外银行同业的款项 }Nr6oUn  
amount due from holding companies 控股公司欠款 &.E/%pQ`  
amount due from local banks 存放本港银行同业的款项 ;j9%D`u<  
amount due to banks 银行同业的存款 C`r:jA<LC,  
amount due to banks abroad 海外银行同业的存款 x\'3UKQP+^  
amount due to holding companies 控股公司存款 }K?b2 6`  
amount due to local banks 本港银行同业的存款 BI%^7\HZ  
amount due to outport banks 外埠银行同业的存款 (kR NqfX  
amount for note issue 发行纸币的款额 (nQm9 M(  
amount of bond 担保契据的款额
:,l16{^  
amount of consideration 代价款额 HN7tIz@Frc  
amount of contribution 供款数额 )5( j x  
amount of indebtedness 负债款额 CzG[S\{+  
amount of principal of the loan 贷款本金额 "_&ZRcd*  
amount of rates chargeable 应征差饷数额 U@q 5`4-!8  
amount of share capital 股本额 x_~_/&X5  
amount of sums assured 承保款额 IM1&g7Qs2  
amount of variation 变动幅度 cD]H~D}M  
amount of vote 拨款数额 Ja~8ZrcY  
amount payable 应付款额 E"'u2jEG^  
amount receivable 应收款额 F^/KD<cgK  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 2V]a+Cgk  
analysis 分析 <n,QSy#  
ancillary risk 附属风险 )y8M
yb}  
annual account 周年帐目；周年帐目报表；年度决算；年结 +ZbNSN=  
annual accounting date 年结日期 __eB 7]#E  
annual allowance 每年免税额；年积金；年度津贴；年津 xxs +=.2  
annual balance 年度余额 693"Pg8b  
annual disposable income 每年可动用收入 Vz0 (D  
annual estimates 周年预算 'yVe&5?  
annual fee 年费 8Ygf@*9L4  
annual general meeting 周年大会 ^1~lnD~0  
annual growth rate 年增率；每年增长率 2pmj*Y3"8  
annual long-term supplement 长期个案每年补助金 k.b=EX|  
annual pensionable emolument 可供计算退休金的年薪 E G+/2o+W  
annual report 年报 ]*P9=!x|M  
Annual Report on the Consumer Price Index 《消费物价指数年报》 OCu_v%G0  
annual return 周年报表；周年申报表；每年报税表格 M@KQOAzt  
Annual Return Rules 《周年报表规则》 K6-)l isf  
annual review of consumer prices 每年消费物价回顾 0rL.~2)V  
annual roll-forward basis 逐年延展方式 Tv1oy%dK  
annual salary 年薪 o@N[O^Q V  
annual statement 年度报表；年度决算表 OK v2..8  
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 R`]@.i4tt  
annuitant 年金受益人 cBqbbZyUk  
annuity 年金 3Qd/X&P  
annuity contract 年金合约 4L:O0Ggz}  
annuity on human life 人寿年金 
XY{N"S8  
antecedent debt 先前的债项 ZxSnqbyA*  
ante-dated cheque 倒填日期支票 :[+8(~| za  
anticipated expenditure 预期开支 Q
OK,-  
anticipated net profit 预期纯利 |J4sQ!%K  
anticipated revenue 预期收入 sCw>J#@2>  
anti-inflation measure 反通货膨胀措施 Z
$INmo6  
anti-inflationary stance 反通货膨胀立场 Wu* 4r0  
apparent deficit 表面赤字 ilQ}{p6I  
apparent financial solvency 表面偿债能力 Zoxblk  
apparent partner 表面合伙人 lr4wz(q<9  
application for personal assessment 个人入息课税申请书 zWU]4;,"  
application of fund 资金应用 [K,P)V>K  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 @5wc 3y  
appointed actuary 委任精算师 _cJ)v/]  
appointed auditor 委任核数师；委任审计师 ]VQd*~ -  
appointed trustee 委任的受托人 Eoixw8hz  
appointer 委任人 )#z{P[
X^  
apportioned pro rata 按比例分摊 h2x9LPLBxT  
apportionment 分配；分摊 7w2$?k',-  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 VqvjOeCbH  
apportionment formula 分摊方程式 g_{N^wS  
apportionment of estate duty 遗产税的分摊 @.$- ^-  
appraisal 估价；评估 c_ncx|dUs  
appreciable growth 可观增长 d)V8FX,t  
appreciable impact 显着影响 sgP{A}4
W  
appreciable increase 可观增长 fZ &  
appreciation 增值；升值 c*7|>7C$i  
appreciation against other currencies 相对其他货币升值 vu@.;-2E%  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 -5  
appreciation tax 增值税 Pb;c:HeI/  
appropriation 拨款；拨用；拨付 B<L7`xL  
appropriation account 拨款帐目 AB\Ya4O"9  
Appropriation Bill 拨款法案 "~r)_Ko  
appropriation-in-aid system 补助拨款办法 MG=8`J-`  
approved assets 核准资产 D|Q7dI
Zm  
approved basket stock 认可一篮子证券 8#JX#<HEo  
approved budget 核准预算  s&pnB  
approved charitable donation 认可慈善捐款 Lu 6g`O:['  
approved charitable institution 认可慈善机构 {|>Wwa2e  
approved currency 核准货币；认可货币 &~+QPnI>Pm  
approved estimates 核准预算 rxX4Cw]\"y  
approved estimates of expenditure 核准开支预算 j24 3oD  
approved overseas insurer 核准海外保险人 b4dviYI  
approved overseas trust company 核准海外信托公司 >w<w*pC  
approved pooled investment fund 核准汇集投资基金 aOd#f:{y  
approved provident fund scheme 认可公积金计划 +@^);b6   
approved provision 核准拨款 BVeMV4  
approved redeemable share 核准可赎回股份 3e'6A^#  
approved regional stock 认可地区性证券 Q;VuoHj!  
approved retirement scheme 认可退休金计划 2Q%7J3I  
approved subordinated loan 核准附属贷款 FHU6o910  
arbitrage 套戥；套汇；套利 P~{8L.w!>W  
arbitrageur 套戥者；套汇者 DFWO5Y_  
arbitrary amount 临时款项 TMMJ5\t2  
arrangement 措施；安排；协定 |?VJf3A  
arrears 欠款 8>[g/%W  
arrears of pay 欠付薪酬 siI%6Gn;  
arrears of revenue 逾期未收税款；逾期未收的帐项 /a^ R$RHl'  
articles of association 组织章程；组织细则；组织章程细则 +Mijio  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 \\\8{jq  
ascertainment of profit 确定利润 LWJ ?p-X  
"Asia Clear" “亚洲结算系统”