[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 8W.-Y|[5?  
allotment notice 股份配售通知；配股通知 B*Q.EKD8s  
allotment of shares 股份分配 Erl@]P4  
allowable 可获宽免；免税的 .b%mr:nEt7  
allowable business loss 可扣除的营业亏损 F fzY3r+   
allowable expenses 可扣税的支出 IetV]Ff6  
allowance 免税额；津贴；备抵；准备金 _i"[m(ABj1  
allowance for debts 债项的免税额 @XF/hhGE_y  
allowance for depreciation by wear and tear 耗损折旧免税额 ,"5p=JX`  
allowance for funeral expenses 殡殓费的免税额 ]o8~b-  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 @0:mP  
allowance for repairs and outgoings 修葺及支出方面的免税额 x(zW<J5X"  
allowance to debtor 给债务人的津贴 avv/mEf-f  
alteration of capital 资本更改 el0W0T  
alternate trustee 候补受托人 YAF0I%PYU  
amalgamation 合并 9e1KH'  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 B415{  
ambit of charges 征税范围；收费范围 BgG+  
amended valuation 经修订的估值 $r)nvf`\  
American Commodities Exchange 美国商品交易所 5al44[  
American Express Bank Limited 美国运通银行 E}w<-]8  
American Stock Exchange 美国证券交易所 PDh1*bf{u  
amortization 摊销 VM ny>g&3  
amount due from banks 存放银行同业的款项 l\-(li H  
amount due from banks abroad 存放海外银行同业的款项 |z%*}DPrpa  
amount due from holding companies 控股公司欠款 =7("xz%  
amount due from local banks 存放本港银行同业的款项 }S
b&ux  
amount due to banks 银行同业的存款 QeAkuqT'[  
amount due to banks abroad 海外银行同业的存款 1<9m^9_ro  
amount due to holding companies 控股公司存款 \RP=Gf  
amount due to local banks 本港银行同业的存款 zPoIs@  
amount due to outport banks 外埠银行同业的存款 (aH_K07  
amount for note issue 发行纸币的款额 kA:cz$)  
amount of bond 担保契据的款额 ].w$b)G  
amount of consideration 代价款额 Y|i!\Ae  
amount of contribution 供款数额 $VJ=A<  
amount of indebtedness 负债款额 )@YrHS4  
amount of principal of the loan 贷款本金额 80M4
~'3  
amount of rates chargeable 应征差饷数额 D&)gcO`\  
amount of share capital 股本额 )%O V|\5#  
amount of sums assured 承保款额 l:kF0tj"  
amount of variation 变动幅度 CD0SXNi"zH  
amount of vote 拨款数额 1z(y>`ZBq  
amount payable 应付款额 Vi>kK|\b  
amount receivable 应收款额 8:A6Ew&\]O  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 kR-5Ra W  
analysis 分析 xH8nn3U  
ancillary risk 附属风险 e{9(9q E"  
annual account 周年帐目；周年帐目报表；年度决算；年结 `Uw^,r  
annual accounting date 年结日期 WaWx5Fx+  
annual allowance 每年免税额；年积金；年度津贴；年津 V #6`PD6  
annual balance 年度余额 M:(k7a+[^  
annual disposable income 每年可动用收入 Zt[1RMO  
annual estimates 周年预算 'x10\Q65[  
annual fee 年费 0)qLW& w  
annual general meeting 周年大会 MgLz:2 :F  
annual growth rate 年增率；每年增长率 e~weYGK  
annual long-term supplement 长期个案每年补助金 C31SXQ  
annual pensionable emolument 可供计算退休金的年薪 (sn|`k3I  
annual report 年报 V9m1n=r  
Annual Report on the Consumer Price Index 《消费物价指数年报》 `}u~nu<  
annual return 周年报表；周年申报表；每年报税表格 >b/0i$8  
Annual Return Rules 《周年报表规则》 [H)p#x  
annual review of consumer prices 每年消费物价回顾 )P.|Xk:r  
annual roll-forward basis 逐年延展方式 TM':G9
n  
annual salary 年薪 @ B3@M  
annual statement 年度报表；年度决算表 gGdZ}9  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 6q8qq/h)  
annuitant 年金受益人 ziy~~J  
annuity 年金 fr\ UX}o  
annuity contract 年金合约 ? B^*YCo7(  
annuity on human life 人寿年金 ^fb4g+Au  
antecedent debt 先前的债项 Wm.SLr,o0  
ante-dated cheque 倒填日期支票 rReZ$U  
anticipated expenditure 预期开支 58MBG&a%  
anticipated net profit 预期纯利 s\Cl3  
anticipated revenue 预期收入 kF.PLn'iS  
anti-inflation measure 反通货膨胀措施 rYq8OZLi  
anti-inflationary stance 反通货膨胀立场 7z6yn=B  
apparent deficit 表面赤字 bd<zn*HZ*  
apparent financial solvency 表面偿债能力 -]P W\}w1  
apparent partner 表面合伙人 <  v_?}  
application for personal assessment 个人入息课税申请书 $
X-,6*  
application of fund 资金应用 Q_1EAxt  
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 'F[QE9]*  
appointed actuary 委任精算师 K)0 6][,  
appointed auditor 委任核数师；委任审计师 mnXaf)"  
appointed trustee 委任的受托人 /)y~%0
 
appointer 委任人 OY`G_=6!N  
apportioned pro rata 按比例分摊 e v?Hz8Q;(  
apportionment 分配；分摊 r"rID RQ"  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 'J<KL#og  
apportionment formula 分摊方程式 JT<Ia  
apportionment of estate duty 遗产税的分摊 3QS"n. d  
appraisal 估价；评估 K=Fcy#,f  
appreciable growth 可观增长 })bTQj7  
appreciable impact 显着影响 FAU^(]-5m  
appreciable increase 可观增长 K22W=B)Ln  
appreciation 增值；升值 c6dL S  
appreciation against other currencies 相对其他货币升值 |vWx[=`o  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 0/(YH  
appreciation tax 增值税 8X*6i-j5E  
appropriation 拨款；拨用；拨付 Vv=d *  
appropriation account 拨款帐目 P
RX:*0  
Appropriation Bill 拨款法案 ]b<k%   
appropriation-in-aid system 补助拨款办法 UXa3>q>  
approved assets 核准资产 6z=:x+m  
approved basket stock 认可一篮子证券 \kWceu}H,  
approved budget 核准预算 m2<sVTN`^  
approved charitable donation 认可慈善捐款 59T:{d;~  
approved charitable institution 认可慈善机构 ~"}-cl,  
approved currency 核准货币；认可货币 jPA?0h  
approved estimates 核准预算 oOe5IczS(  
approved estimates of expenditure 核准开支预算 Te!q(;L`4  
approved overseas insurer 核准海外保险人 O2Rv^la  
approved overseas trust company 核准海外信托公司 &&(sZGw  
approved pooled investment fund 核准汇集投资基金 |yN7#O-D  
approved provident fund scheme 认可公积金计划 t91v%L   
approved provision 核准拨款 ='OPU5(;O  
approved redeemable share 核准可赎回股份 jt-ayLq  
approved regional stock 认可地区性证券 b\VY)=U  
approved retirement scheme 认可退休金计划 Sjj&n S  
approved subordinated loan 核准附属贷款 <t gJ-rnL  
arbitrage 套戥；套汇；套利 P7"g/j""  
arbitrageur 套戥者；套汇者 ](-:l6  
arbitrary amount 临时款项 gnB%/g[_  
arrangement 措施；安排；协定 P",~8Aci(  
arrears 欠款 i6(y Bn  
arrears of pay 欠付薪酬 \nPa>2r  
arrears of revenue 逾期未收税款；逾期未收的帐项 *]O[ZjyOY  
articles of association 组织章程；组织细则；组织章程细则 C8@SuJ  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 A'6>"=ziP  
ascertainment of profit 确定利润 *wyaBV?*K  
"Asia Clear" “亚洲结算系统”