[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 r8PXdNg  
allotment notice 股份配售通知；配股通知 jET$wKw%  
allotment of shares 股份分配 > Y7nq\  
allowable 可获宽免；免税的 8S;]]*cD~  
allowable business loss 可扣除的营业亏损 Twsc c"mK  
allowable expenses 可扣税的支出 f n]rMH4>  
allowance 免税额；津贴；备抵；准备金 o80?B~o  
allowance for debts 债项的免税额 8NY$Iw  
allowance for depreciation by wear and tear 耗损折旧免税额 f5)4H  
allowance for funeral expenses 殡殓费的免税额 WH`E=p^x4  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 3@u<
Sa  
allowance for repairs and outgoings 修葺及支出方面的免税额 {P'TtlEp  
allowance to debtor 给债务人的津贴 :^ 9 sy  
alteration of capital 资本更改 (W*~3/@D  
alternate trustee 候补受托人 5HWVK.  
amalgamation 合并 vfb~S~|U6g  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ?~G D^F  
ambit of charges 征税范围；收费范围
w-~
u[c  
amended valuation 经修订的估值 Q_p!;3  
American Commodities Exchange 美国商品交易所 <sXmk{  
American Express Bank Limited 美国运通银行 8J60+2Wa  
American Stock Exchange 美国证券交易所 j@OGl&'^-  
amortization 摊销 %onUCN<O`  
amount due from banks 存放银行同业的款项 OC0dAxq  
amount due from banks abroad 存放海外银行同业的款项 :]?y,e%xu,  
amount due from holding companies 控股公司欠款 *.g0;\HF  
amount due from local banks 存放本港银行同业的款项 HS1Gy/6'  
amount due to banks 银行同业的存款 NZUQ R`5  
amount due to banks abroad 海外银行同业的存款 ^4jIT1  
amount due to holding companies 控股公司存款 :Ja]Vt  
amount due to local banks 本港银行同业的存款 YyI4T/0s_  
amount due to outport banks 外埠银行同业的存款 ^G5BD_  
amount for note issue 发行纸币的款额 O0`k6$=6r  
amount of bond 担保契据的款额 kbij Zj{  
amount of consideration 代价款额 j\V9o9D  
amount of contribution 供款数额 JE~ci#|!  
amount of indebtedness 负债款额 7
"L`|O?8)  
amount of principal of the loan 贷款本金额 ts2;?`~  
amount of rates chargeable 应征差饷数额 Vf Jpiv1  
amount of share capital 股本额 P\"|b\O1  
amount of sums assured 承保款额 ]k2Jf}|  
amount of variation 变动幅度 EH;w <LvT  
amount of vote 拨款数额 -C9_gZ  
amount payable 应付款额 l.tN q$3pS  
amount receivable 应收款额 [Tha j  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 =M]f
7lJ  
analysis 分析 $`J'Y>`  
ancillary risk 附属风险 2LpJxV  
annual account 周年帐目；周年帐目报表；年度决算；年结 KH4 5A'o  
annual accounting date 年结日期 7 S^iGe  
annual allowance 每年免税额；年积金；年度津贴；年津 zbL!q_wO  
annual balance 年度余额 #lA8yWxr  
annual disposable income 每年可动用收入 >eHSbQu/Bu  
annual estimates 周年预算 ]6wo]nV[P  
annual fee 年费 cE7xNZ;Bh  
annual general meeting 周年大会 'BE &lW  
annual growth rate 年增率；每年增长率 3EGQ$  
annual long-term supplement 长期个案每年补助金 -Fcg}\9  
annual pensionable emolument 可供计算退休金的年薪 :*GLLjS;  
annual report 年报 ;F)gr  
Annual Report on the Consumer Price Index 《消费物价指数年报》 v634{:'e  
annual return 周年报表；周年申报表；每年报税表格 vRm.#+Td  
Annual Return Rules 《周年报表规则》 Aj`zT
'  
annual review of consumer prices 每年消费物价回顾 $4yv)6G  
annual roll-forward basis 逐年延展方式 @^Tof5?F?  
annual salary 年薪 {3RY4HVT?  
annual statement 年度报表；年度决算表 FU-YI"  
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Ux)&  
annuitant 年金受益人 A?{ X5`y  
annuity 年金 79:Wo>C3-  
annuity contract 年金合约 y(M
-   
annuity on human life 人寿年金 *Vk%"rwaG  
antecedent debt 先前的债项 p"9
a`/  
ante-dated cheque 倒填日期支票 &m=Xg(G~c  
anticipated expenditure 预期开支 hdB.u^!  
anticipated net profit 预期纯利 ;lqtw]4v  
anticipated revenue 预期收入 ;k6>*wFl|!  
anti-inflation measure 反通货膨胀措施 (;1FhIi&  
anti-inflationary stance 反通货膨胀立场 #*^vd{fl  
apparent deficit 表面赤字 )+]8T6~ N  
apparent financial solvency 表面偿债能力 2#z6=M~A  
apparent partner 表面合伙人 kz]vXJ  
application for personal assessment 个人入息课税申请书 Eq>3|(UT  
application of fund 资金应用 4_3O? IY  
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 _is<.&f6  
appointed actuary 委任精算师 3eUTV<!  
appointed auditor 委任核数师；委任审计师 {3=\x  
appointed trustee 委任的受托人 K-Bf=7F,  
appointer 委任人 >*ey 7g  
apportioned pro rata 按比例分摊 x\ieWF1  
apportionment 分配；分摊 R[ "2kEF  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 T(@y#09  
apportionment formula 分摊方程式 ZKKz?reM'  
apportionment of estate duty 遗产税的分摊 Y40Hcc+Fx  
appraisal 估价；评估 "kC uCc  
appreciable growth 可观增长 *hI  
appreciable impact 显着影响 b&.j>=  
appreciable increase 可观增长 YxH"*)N  
appreciation 增值；升值 h>v;1QO9D  
appreciation against other currencies 相对其他货币升值 H"PnX-fGN  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 bSmF"H0cP  
appreciation tax 增值税 uWw4l"RK`  
appropriation 拨款；拨用；拨付 ajIgL<x  
appropriation account 拨款帐目 b#p)bcz!I  
Appropriation Bill 拨款法案 YDBQ6X  
appropriation-in-aid system 补助拨款办法 XCU.tWR:  
approved assets 核准资产 D`]Lm24_]  
approved basket stock 认可一篮子证券 +W+O7SK\y  
approved budget 核准预算 y=y=W5#;77  
approved charitable donation 认可慈善捐款 Ui6f>0?  
approved charitable institution 认可慈善机构 XE]YKJ?|k  
approved currency 核准货币；认可货币 \-kX-Tq  
approved estimates 核准预算 =w HU*mK  
approved estimates of expenditure 核准开支预算 0raVC=[  
approved overseas insurer 核准海外保险人 .5+ *,+-  
approved overseas trust company 核准海外信托公司 ?qr-t+  
approved pooled investment fund 核准汇集投资基金 c-z2[a8  
approved provident fund scheme 认可公积金计划 &.ZW1TxE8  
approved provision 核准拨款 &wRdUIc  
approved redeemable share 核准可赎回股份 Y%9S4be  
approved regional stock 认可地区性证券 4HlOv%8  
approved retirement scheme 认可退休金计划 hQ&S*f&='  
approved subordinated loan 核准附属贷款 7sECbbJT  
arbitrage 套戥；套汇；套利 6|U0"C#]  
arbitrageur 套戥者；套汇者 d=%:rLm$  
arbitrary amount 临时款项 @xR7>-$0p  
arrangement 措施；安排；协定 =T5vu~[J/e  
arrears 欠款 )&di c6r  
arrears of pay 欠付薪酬 y'?|#%D  
arrears of revenue 逾期未收税款；逾期未收的帐项 Q!/<=95E  
articles of association 组织章程；组织细则；组织章程细则 -o\$.Q3  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 kYBTmz}z  
ascertainment of profit 确定利润 lyiBRMiP|  
"Asia Clear" “亚洲结算系统”