[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 /__@a&9t  
allotment notice 股份配售通知；配股通知 Qtpw0t"  
allotment of shares 股份分配 (-U6woB6o  
allowable 可获宽免；免税的 &?#G)suP  
allowable business loss 可扣除的营业亏损 /<$\)|r  
allowable expenses 可扣税的支出 y 6nPs6kR  
allowance 免税额；津贴；备抵；准备金 6S#e?>"+  
allowance for debts 债项的免税额 S( r Fa  
allowance for depreciation by wear and tear 耗损折旧免税额 ^p433  
allowance for funeral expenses 殡殓费的免税额 3Rsbi  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 h+7THMI  
allowance for repairs and outgoings 修葺及支出方面的免税额 K`?",G?_  
allowance to debtor 给债务人的津贴 >ps=z$4j*  
alteration of capital 资本更改 |B;tv #mKD  
alternate trustee 候补受托人 69$[yt>KYz  
amalgamation 合并 GF-\WD  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 d}t7bgk'j  
ambit of charges 征税范围；收费范围 u 6(O;  
amended valuation 经修订的估值 ?@i_\<A2  
American Commodities Exchange 美国商品交易所 vC9 Qe ]f  
American Express Bank Limited 美国运通银行 5dE@ePO[/9  
American Stock Exchange 美国证券交易所 MIJ^n(-G  
amortization 摊销 x4C}Ay
R  
amount due from banks 存放银行同业的款项 T!*lTzNHm  
amount due from banks abroad 存放海外银行同业的款项 RHc-kggk!  
amount due from holding companies 控股公司欠款 *Jy'3o  
amount due from local banks 存放本港银行同业的款项 k_hV.CV  
amount due to banks 银行同业的存款 xQ=sZv^M  
amount due to banks abroad 海外银行同业的存款 x$;I E  
amount due to holding companies 控股公司存款 0//?,'.  
amount due to local banks 本港银行同业的存款 MM*B.y~TxZ  
amount due to outport banks 外埠银行同业的存款 :mwJJIjUW  
amount for note issue 发行纸币的款额 OJGEX}3'  
amount of bond 担保契据的款额 %9!,PeRe  
amount of consideration 代价款额 vO#=]J8`  
amount of contribution 供款数额 ""JTU6]MS  
amount of indebtedness 负债款额 {T^"`%[   
amount of principal of the loan 贷款本金额 '*~_!lE5  
amount of rates chargeable 应征差饷数额 5 DEK`#*  
amount of share capital 股本额 5mxYzu;#]  
amount of sums assured 承保款额 c0
5kHB$O  
amount of variation 变动幅度 ' R!pc  
amount of vote 拨款数额 Qt@_C*,P  
amount payable 应付款额 \L"Vx9xT  
amount receivable 应收款额 KTm^0:V[Oy  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 SCCBTpmf2B  
analysis 分析 /7 CF f&4  
ancillary risk 附属风险 N<|_tC+ct  
annual account 周年帐目；周年帐目报表；年度决算；年结 9BJP|L%q  
annual accounting date 年结日期
"+g9}g  
annual allowance 每年免税额；年积金；年度津贴；年津 &?R2zfcM  
annual balance 年度余额 3$u3ssOL  
annual disposable income 每年可动用收入 %8_bh8g-  
annual estimates 周年预算 c&{1Z&Y  
annual fee 年费 arR9uxP  
annual general meeting 周年大会 ' DZYN {}  
annual growth rate 年增率；每年增长率 &o$z[b  
annual long-term supplement 长期个案每年补助金 *ydkx\pT  
annual pensionable emolument 可供计算退休金的年薪 a5/6DK>  
annual report 年报 ETw7/S${  
Annual Report on the Consumer Price Index 《消费物价指数年报》 3++}4%w  
annual return 周年报表；周年申报表；每年报税表格 4;]<#u  
Annual Return Rules 《周年报表规则》 Ua>lf8w<  
annual review of consumer prices 每年消费物价回顾 Df\~ ZWs!  
annual roll-forward basis 逐年延展方式 WUwH W  
annual salary 年薪 HH-A\#6J  
annual statement 年度报表；年度决算表 G% |$3  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 Z r}5)ZR.  
annuitant 年金受益人 Rr'#OxF  
annuity 年金 -VqZw&"  
annuity contract 年金合约 o7/S'Haxc]  
annuity on human life 人寿年金 |\?mX=a.y  
antecedent debt 先前的债项 _6b?3[Xz  
ante-dated cheque 倒填日期支票 .l| [e  
anticipated expenditure 预期开支 %V,2,NCd  
anticipated net profit 预期纯利 |Va*=@&6J  
anticipated revenue 预期收入 0Jz5i4B  
anti-inflation measure 反通货膨胀措施 L\cd=&b`  
anti-inflationary stance 反通货膨胀立场 [1-1^JY  
apparent deficit 表面赤字 SXYH#p  
apparent financial solvency 表面偿债能力 @H{QHi  
apparent partner 表面合伙人 D5o[z:V7"  
application for personal assessment 个人入息课税申请书 vD=>AAvG  
application of fund 资金应用 |[/<[@\''  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 \3
M <_73  
appointed actuary 委任精算师 2 L>;M  
appointed auditor 委任核数师；委任审计师 a.n;ika]-  
appointed trustee 委任的受托人 qc(R /[  
appointer 委任人 y$ L@!r/s  
apportioned pro rata 按比例分摊 "!ZQ`yl  
apportionment 分配；分摊 9O8na 'w  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 BHVC& F*>  
apportionment formula 分摊方程式 / $Qs1*  
apportionment of estate duty 遗产税的分摊 Vs[A  
appraisal 估价；评估 03ol6y )C  
appreciable growth 可观增长 e-!6m#0  
appreciable impact 显着影响 (i1JDe  
appreciable increase 可观增长 kPhdfF*Q  
appreciation 增值；升值 p<eu0B_
V  
appreciation against other currencies 相对其他货币升值 >@b]t,rrK  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 QKW\z aG  
appreciation tax 增值税 \kDQ[4mGq  
appropriation 拨款；拨用；拨付 <EhOIN7@*D  
appropriation account 拨款帐目 -YDA,.Ic?  
Appropriation Bill 拨款法案 F@8G,$  
appropriation-in-aid system 补助拨款办法 50s1o{xwc  
approved assets 核准资产 oO0dN1/  
approved basket stock 认可一篮子证券 .3X5
~OH  
approved budget 核准预算 4YuJ-  
approved charitable donation 认可慈善捐款 jR1o<]
?  
approved charitable institution 认可慈善机构 RP@U0o  
approved currency 核准货币；认可货币
)8cb @N  
approved estimates 核准预算 86*9GS?U(  
approved estimates of expenditure 核准开支预算  hT
Ewp.  
approved overseas insurer 核准海外保险人 S55h}5Y  
approved overseas trust company 核准海外信托公司 YiO3.
+H  
approved pooled investment fund 核准汇集投资基金 $U_M| Xa  
approved provident fund scheme 认可公积金计划 D*%?0  
approved provision 核准拨款 _#UiY ffa*  
approved redeemable share 核准可赎回股份 ty"|yA  
approved regional stock 认可地区性证券 S/itK3  
approved retirement scheme 认可退休金计划 i,H(6NL.  
approved subordinated loan 核准附属贷款 %O69A$Q[m  
arbitrage 套戥；套汇；套利 ,QeJ; U  
arbitrageur 套戥者；套汇者 -JEiwi,  
arbitrary amount 临时款项 z#[PTqD-_  
arrangement 措施；安排；协定 Silh[8  
arrears 欠款 AV>_bw.  
arrears of pay 欠付薪酬 5}3#l/  
arrears of revenue 逾期未收税款；逾期未收的帐项 {\WRW}iO  
articles of association 组织章程；组织细则；组织章程细则  )>=!</@  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 -wsoJh  
ascertainment of profit 确定利润 3 T1,:r  
"Asia Clear" “亚洲结算系统”