[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 (sp{.bU  
allotment notice 股份配售通知；配股通知 Fd/Ra]@\Y  
allotment of shares 股份分配 '#u=wyp  
allowable 可获宽免；免税的 qk=OodEMK  
allowable business loss 可扣除的营业亏损 '<1Q;3Ho  
allowable expenses 可扣税的支出 f{+X0Oj  
allowance 免税额；津贴；备抵；准备金 p+}eP|N  
allowance for debts 债项的免税额 6yK"g7  
allowance for depreciation by wear and tear 耗损折旧免税额 i?n#ge  
allowance for funeral expenses 殡殓费的免税额 4XN
kto  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 nVoP:FHH  
allowance for repairs and outgoings 修葺及支出方面的免税额 `P jS  
allowance to debtor 给债务人的津贴 #B@*-  
alteration of capital 资本更改 sWFw[Y>  
alternate trustee 候补受托人 u&<NBxY  
amalgamation 合并 1O+$"5H  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 j$Vtd&  
ambit of charges 征税范围；收费范围 ;\ gat)0n%  
amended valuation 经修订的估值 ofuQ`g1hb  
American Commodities Exchange 美国商品交易所 ;Swj` '7  
American Express Bank Limited 美国运通银行 xM13OoU  
American Stock Exchange 美国证券交易所 ;"]?&ri  
amortization 摊销 ;aImz*1%t  
amount due from banks 存放银行同业的款项 u"-."_  
amount due from banks abroad 存放海外银行同业的款项 zTg&W7oz  
amount due from holding companies 控股公司欠款 I&>5b7Uf  
amount due from local banks 存放本港银行同业的款项 qbKcI+)47  
amount due to banks 银行同业的存款 #K\;)z(?  
amount due to banks abroad 海外银行同业的存款 7l3
Dxw/N  
amount due to holding companies 控股公司存款 b X4]/4%  
amount due to local banks 本港银行同业的存款 YzYj/,?r  
amount due to outport banks 外埠银行同业的存款 LsaRw-4.c  
amount for note issue 发行纸币的款额 'J:xTp  
amount of bond 担保契据的款额 -z'6.IcO  
amount of consideration 代价款额 =|qYaXjT$  
amount of contribution 供款数额 [Y8ot-6  
amount of indebtedness 负债款额 ]]/p.#oD,  
amount of principal of the loan 贷款本金额 s=1w6ZLD  
amount of rates chargeable 应征差饷数额 )]{&  
amount of share capital 股本额 4_w{
~  
amount of sums assured 承保款额 PjkjUP  
amount of variation 变动幅度 79Q>t%rD[  
amount of vote 拨款数额 Vm%0436wOY  
amount payable 应付款额 M9/J!s  
amount receivable 应收款额 %i @Jw  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 02q*z>:^  
analysis 分析 Gt;U9k|i  
ancillary risk 附属风险 "2GssBa  
annual account 周年帐目；周年帐目报表；年度决算；年结 +A<7:`sO  
annual accounting date 年结日期 4n/CSAT1  
annual allowance 每年免税额；年积金；年度津贴；年津 9On(b|mT  
annual balance 年度余额 >qci$  
annual disposable income 每年可动用收入 L lVE5f?  
annual estimates 周年预算 ..yLtqos  
annual fee 年费 ?Bsc;:KF  
annual general meeting 周年大会 0ae}! LO  
annual growth rate 年增率；每年增长率 /^b=| +Do  
annual long-term supplement 长期个案每年补助金 HfA@tZ5q|U  
annual pensionable emolument 可供计算退休金的年薪 kx07Ium  
annual report 年报 o&kgRv[  
Annual Report on the Consumer Price Index 《消费物价指数年报》 ;\gHFG}  
annual return 周年报表；周年申报表；每年报税表格 7r$'2">K(  
Annual Return Rules 《周年报表规则》
Pql;5 ~/  
annual review of consumer prices 每年消费物价回顾 h;t5v6["  
annual roll-forward basis 逐年延展方式 6adXE  
annual salary 年薪
GKf%dKL  
annual statement 年度报表；年度决算表 ePe/@g1K*  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 p"o_0{8  
annuitant 年金受益人 7hl,dtn 7  
annuity 年金 6q@VkzF  
annuity contract 年金合约 }+BbwBm&  
annuity on human life 人寿年金 *!L  it:H  
antecedent debt 先前的债项  ui1h M  
ante-dated cheque 倒填日期支票 j/w*2+&v  
anticipated expenditure 预期开支 )U:W 9%  
anticipated net profit 预期纯利 ,Cj` 0v#  
anticipated revenue 预期收入 YE1X*'4  
anti-inflation measure 反通货膨胀措施 g:fzf>oQ>p  
anti-inflationary stance 反通货膨胀立场 j(];b +>  
apparent deficit 表面赤字 Y1L7sH 9  
apparent financial solvency 表面偿债能力 ]VHO'z\m  
apparent partner 表面合伙人 mY!&*nYn|  
application for personal assessment 个人入息课税申请书 >l(|c9OWM  
application of fund 资金应用 rPF2IS(5  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 /P gcW  
appointed actuary 委任精算师 {{Z3M >Q  
appointed auditor 委任核数师；委任审计师 jHBP:c  
appointed trustee 委任的受托人 zM++Z*  
appointer 委任人 #mH4\s  
apportioned pro rata 按比例分摊 ^3w >:4m  
apportionment 分配；分摊 8eZ^)9m  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 ^Mi&2AvS  
apportionment formula 分摊方程式 Wf5ohXm>  
apportionment of estate duty 遗产税的分摊 .dl4f"k  
appraisal 估价；评估 jt4c*0z  
appreciable growth 可观增长 /|aD,JVN"  
appreciable impact 显着影响 mNnt9F3Eq  
appreciable increase 可观增长 D7OPFN7`  
appreciation 增值；升值 7Un5Y[FZo  
appreciation against other currencies 相对其他货币升值 {igVuZ(>en  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 b%D}mxbS  
appreciation tax 增值税 a29rD$  
appropriation 拨款；拨用；拨付 &l2C-(  
appropriation account 拨款帐目 Yp8GW1@  
Appropriation Bill 拨款法案 [Z{0 |NR  
appropriation-in-aid system 补助拨款办法 Zh3hCxXa  
approved assets 核准资产 EHcgWlTu  
approved basket stock 认可一篮子证券 LM?UV)  
approved budget 核准预算 jY ~7-  
approved charitable donation 认可慈善捐款 I-o
|~  
approved charitable institution 认可慈善机构 G5' HrV  
approved currency 核准货币；认可货币 ^V;2v? O  
approved estimates 核准预算 Y+ea  
approved estimates of expenditure 核准开支预算 6xAR:  
approved overseas insurer 核准海外保险人 $(ei<cAV  
approved overseas trust company 核准海外信托公司 ?s5hckhh  
approved pooled investment fund 核准汇集投资基金 =#sr4T  
approved provident fund scheme 认可公积金计划 <t)D`n
Y\  
approved provision 核准拨款 g=_@j`  
approved redeemable share 核准可赎回股份 M3/_E7Qoj  
approved regional stock 认可地区性证券 N!W2O>VS  
approved retirement scheme 认可退休金计划 >(
39K  
approved subordinated loan 核准附属贷款 .m_-L Y-  
arbitrage 套戥；套汇；套利 fKjUEMRK  
arbitrageur 套戥者；套汇者 o@blvW<v7  
arbitrary amount 临时款项 >r
~!'Pd!  
arrangement 措施；安排；协定 *:hHlH* t1  
arrears 欠款 p:CpY'KV_  
arrears of pay 欠付薪酬 nK; c@!~pS  
arrears of revenue 逾期未收税款；逾期未收的帐项 $
l<(*,,l  
articles of association 组织章程；组织细则；组织章程细则 <zhN7="  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 ]Y
@B= 5e/  
ascertainment of profit 确定利润 j1
U,X  
"Asia Clear" “亚洲结算系统”