[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 !$I~3_c  
allotment notice 股份配售通知；配股通知 3:nhZN/95T  
allotment of shares 股份分配 DP_b9o \5  
allowable 可获宽免；免税的 #qRoTtMq7  
allowable business loss 可扣除的营业亏损 g)Z8WH$;H3  
allowable expenses 可扣税的支出 .1QGNW  
allowance 免税额；津贴；备抵；准备金 pn"!wqg  
allowance for debts 债项的免税额 q<RjAi  
allowance for depreciation by wear and tear 耗损折旧免税额 manw;`Q  
allowance for funeral expenses 殡殓费的免税额 `IHP_If R  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 X'A`"}=_  
allowance for repairs and outgoings 修葺及支出方面的免税额 )k<cd.MX  
allowance to debtor 给债务人的津贴 pyEQb#  
alteration of capital 资本更改 EEe$A?a;  
alternate trustee 候补受托人 %0\@\fC41  
amalgamation 合并 Bc>j5^)8w  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 Y;w|Fvjj+  
ambit of charges 征税范围；收费范围 kUBE+a6#  
amended valuation 经修订的估值 l5z//E}W  
American Commodities Exchange 美国商品交易所 RhYe=Qh4{p  
American Express Bank Limited 美国运通银行 *tjaac;z<J  
American Stock Exchange 美国证券交易所 +%5L2/n7  
amortization 摊销 =<\22d5L  
amount due from banks 存放银行同业的款项 ,%!m%+K9a  
amount due from banks abroad 存放海外银行同业的款项 XG#?fr}L  
amount due from holding companies 控股公司欠款 H3wJ5-q(  
amount due from local banks 存放本港银行同业的款项 Q:kg  
amount due to banks 银行同业的存款 i0M6;W1T  
amount due to banks abroad 海外银行同业的存款 O:BdZ5 b  
amount due to holding companies 控股公司存款 (Y py}  
amount due to local banks 本港银行同业的存款 -jQ*r$iRE  
amount due to outport banks 外埠银行同业的存款 a)|y0w)vV  
amount for note issue 发行纸币的款额 4*_jGw  
amount of bond 担保契据的款额 4Kqo>|C  
amount of consideration 代价款额 nD i^s{  
amount of contribution 供款数额 zC50 @S3|  
amount of indebtedness 负债款额 , ['}9:f9  
amount of principal of the loan 贷款本金额 hcVu`Bn  
amount of rates chargeable 应征差饷数额 2V~E <K-  
amount of share capital 股本额 &5 7c!)  
amount of sums assured 承保款额 :'h$]p%  
amount of variation 变动幅度 xMbgBx4+  
amount of vote 拨款数额 t 7Y*/v&P(  
amount payable 应付款额 w_"d&eYdg0  
amount receivable 应收款额 tSy 9v  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 ?N4FB*x  
analysis 分析 2poo@] M/  
ancillary risk 附属风险 'Agw~ &$  
annual account 周年帐目；周年帐目报表；年度决算；年结 c5p,~z_Dtu  
annual accounting date 年结日期 tE%g)hL-  
annual allowance 每年免税额；年积金；年度津贴；年津 \Zf=A[  
annual balance 年度余额 *+v*VH  
annual disposable income 每年可动用收入 lI yMNw  
annual estimates 周年预算 stG +4w  
annual fee 年费 P!-RZEt$  
annual general meeting 周年大会 ##mZ97>$  
annual growth rate 年增率；每年增长率   Z9:  
annual long-term supplement 长期个案每年补助金 A=kOSq 4Q  
annual pensionable emolument 可供计算退休金的年薪 )>2L(~W  
annual report 年报 Kyx9_2  
Annual Report on the Consumer Price Index 《消费物价指数年报》 pW+uVv,  
annual return 周年报表；周年申报表；每年报税表格 nlpEkq  
Annual Return Rules 《周年报表规则》 4T@+gy^.  
annual review of consumer prices 每年消费物价回顾 #^$_ /Q#C  
annual roll-forward basis 逐年延展方式 l%}q&_  
annual salary 年薪 ezw*Lo!  
annual statement 年度报表；年度决算表 =rymd3/  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 x8aOXN #w}  
annuitant 年金受益人 ?OW!D?  
annuity 年金
Muwlehuq  
annuity contract 年金合约 4T3Z9KD!8  
annuity on human life 人寿年金 yKhI&  
antecedent debt 先前的债项 '$Z)2fn7  
ante-dated cheque 倒填日期支票 lU 62$2  
anticipated expenditure 预期开支 =F|9ac9X  
anticipated net profit 预期纯利 ~QSX 1w"  
anticipated revenue 预期收入 OxDqLX  
anti-inflation measure 反通货膨胀措施 J4ZHE\  
anti-inflationary stance 反通货膨胀立场 R?u(aY)P  
apparent deficit 表面赤字 ' pgPQM<  
apparent financial solvency 表面偿债能力 rf H1Zl  
apparent partner 表面合伙人 oeg Bk  
application for personal assessment 个人入息课税申请书 frUs'j/bZ  
application of fund 资金应用 i&m_G5u88  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 hDi~{rbmc  
appointed actuary 委任精算师 /a*){JQ5j  
appointed auditor 委任核数师；委任审计师 PR5N:Bw  
appointed trustee 委任的受托人 T9R#.y,  
appointer 委任人 H.Z
F~Yuw  
apportioned pro rata 按比例分摊  @_f^AQ  
apportionment 分配；分摊 ,c:NdY(,)  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 )!v"(i.5Xo  
apportionment formula 分摊方程式 ~*bfS}F8I  
apportionment of estate duty 遗产税的分摊 7d R?70Sz  
appraisal 估价；评估 P@PF"{S  
appreciable growth 可观增长 ~;9n6U  
appreciable impact 显着影响 4GP?t4][  
appreciable increase 可观增长 Ho&:Zs  
appreciation 增值；升值 ?fH1?Z\'K  
appreciation against other currencies 相对其他货币升值 hu$eO'M_  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 $M)SsD~  
appreciation tax 增值税 hlL$3.]  
appropriation 拨款；拨用；拨付 =s!0EwDH3  
appropriation account 拨款帐目 ~bkO8tn  
Appropriation Bill 拨款法案 n 6pJ]Ce  
appropriation-in-aid system 补助拨款办法 ;4!H- qZ  
approved assets 核准资产 61Cc? a*_  
approved basket stock 认可一篮子证券 [L X/O@  
approved budget 核准预算 8OZasf  
approved charitable donation 认可慈善捐款 &
(,\~  
approved charitable institution 认可慈善机构 e4Nd  
approved currency 核准货币；认可货币 G+N1#0,q  
approved estimates 核准预算 ^85Eveu  
approved estimates of expenditure 核准开支预算 )1!<<;@0  
approved overseas insurer 核准海外保险人 rw JU;wy  
approved overseas trust company 核准海外信托公司 ~(v5p"]dj  
approved pooled investment fund 核准汇集投资基金 %Jr Z
Ms>  
approved provident fund scheme 认可公积金计划 hy~[7:/<I&  
approved provision 核准拨款 <L8|Wz  
approved redeemable share 核准可赎回股份 keLeD1  
approved regional stock 认可地区性证券 {
Vj&i.2,  
approved retirement scheme 认可退休金计划 |P]W#~Y-  
approved subordinated loan 核准附属贷款 B>c$AS\5y  
arbitrage 套戥；套汇；套利 5e.aTW;U  
arbitrageur 套戥者；套汇者 ]}lt^
7\=  
arbitrary amount 临时款项 N$kxf  
arrangement 措施；安排；协定 1s(T#jh  
arrears 欠款 i<F7/p "
-  
arrears of pay 欠付薪酬 3as=EYm  
arrears of revenue 逾期未收税款；逾期未收的帐项 jbipNgxkr  
articles of association 组织章程；组织细则；组织章程细则 B?i#m^S  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 }
(8 >&  
ascertainment of profit 确定利润 &*>.u8:r  
"Asia Clear" “亚洲结算系统”