[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{>Z  
allotment notice 股份配售通知；配股通知 :+~KPn>w5  
allotment of shares 股份分配 {$EH@ $./  
allowable 可获宽免；免税的 Sa3I?+  
allowable business loss 可扣除的营业亏损 0a"igH}  
allowable expenses 可扣税的支出 UL 86-R!  
allowance 免税额；津贴；备抵；准备金 C# MFpT  
allowance for debts 债项的免税额 T4OguP=  
allowance for depreciation by wear and tear 耗损折旧免税额 )W&o?VRfO  
allowance for funeral expenses 殡殓费的免税额 ^FP} qW~;9  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 &/Eg2  
allowance for repairs and outgoings 修葺及支出方面的免税额 t)-*.qZh  
allowance to debtor 给债务人的津贴 ic%?uWN  
alteration of capital 资本更改 d"# gO,H0  
alternate trustee 候补受托人 :GU,EDps  
amalgamation 合并 Jy \2I{I'  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 h ?uqLsRl  
ambit of charges 征税范围；收费范围 weNzYMf%  
amended valuation 经修订的估值 x|]\1sb"  
American Commodities Exchange 美国商品交易所 G1]"s@8(  
American Express Bank Limited 美国运通银行 2Y400  
American Stock Exchange 美国证券交易所 P
DRnW  
amortization 摊销 MaZM%W8Z  
amount due from banks 存放银行同业的款项 *_`76`cz%X  
amount due from banks abroad 存放海外银行同业的款项 7OB%A&  
amount due from holding companies 控股公司欠款 V,V*30K5  
amount due from local banks 存放本港银行同业的款项 YiD-F7hf.*  
amount due to banks 银行同业的存款 L2KG0i`+  
amount due to banks abroad 海外银行同业的存款 !C itzor  
amount due to holding companies 控股公司存款 3pvYi<<D'  
amount due to local banks 本港银行同业的存款 e # t3u_  
amount due to outport banks 外埠银行同业的存款 U
1OFDXHG  
amount for note issue 发行纸币的款额 rkkU"l$v  
amount of bond 担保契据的款额 l0I}&,+  
amount of consideration 代价款额 XC=%H'p  
amount of contribution 供款数额 4|`Yz%'  
amount of indebtedness 负债款额 /QQ8.8=5  
amount of principal of the loan 贷款本金额 [+;qWfs B  
amount of rates chargeable 应征差饷数额 _w5RK(  
amount of share capital 股本额 2@v J  
amount of sums assured 承保款额 KkEv#2n  
amount of variation 变动幅度 wMGk!N  
amount of vote 拨款数额 ?AEd(_a!q  
amount payable 应付款额 0axxQ!Ivx  
amount receivable 应收款额 F8H'^3`b`U  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 sONBQ9  
analysis 分析 OA[&Za#w  
ancillary risk 附属风险 z
"lqrSJ:  
annual account 周年帐目；周年帐目报表；年度决算；年结 Frk c
O  
annual accounting date 年结日期 S=' wJ@?;
 
annual allowance 每年免税额；年积金；年度津贴；年津 rz6uDJ"  
annual balance 年度余额 zrs<#8!Y_!  
annual disposable income 每年可动用收入 $(ewk):  
annual estimates 周年预算 syv$XeG=}  
annual fee 年费 Z%m-HE:k  
annual general meeting 周年大会 !YiuwFt  
annual growth rate 年增率；每年增长率 6R`Oh uN.>  
annual long-term supplement 长期个案每年补助金 'Gjq/L/x  
annual pensionable emolument 可供计算退休金的年薪 EM@;3.IO  
annual report 年报 '0:i<`qv#g  
Annual Report on the Consumer Price Index 《消费物价指数年报》 {Hl[C]25X  
annual return 周年报表；周年申报表；每年报税表格 qos`!=g?  
Annual Return Rules 《周年报表规则》 Cp#)wxi6[y  
annual review of consumer prices 每年消费物价回顾 3o *FPO7?  
annual roll-forward basis 逐年延展方式 )t :7_M3  
annual salary 年薪 } VEq:^o.  
annual statement 年度报表；年度决算表 Bn?:w\%Ue  
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 m 41t(i  
annuitant 年金受益人 1j0-9Kg'  
annuity 年金 ;#TaZN  
annuity contract 年金合约 m #f{]+6U  
annuity on human life 人寿年金 c8{]]  
antecedent debt 先前的债项 +
Ng0WS_0  
ante-dated cheque 倒填日期支票 . w H*sb  
anticipated expenditure 预期开支 w(j^ccPD  
anticipated net profit 预期纯利 n-o3  
anticipated revenue 预期收入 dA_ YL?or  
anti-inflation measure 反通货膨胀措施 \hlR]m!C  
anti-inflationary stance 反通货膨胀立场 ;Wc4qJ.@  
apparent deficit 表面赤字 o%[U
 
apparent financial solvency 表面偿债能力 e'2Y1h  
apparent partner 表面合伙人 09S6#;N&  
application for personal assessment 个人入息课税申请书 / R
T%0!  
application of fund 资金应用 BByCMY  
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 k6"KB  
appointed actuary 委任精算师 /\Z J
 
appointed auditor 委任核数师；委任审计师 iWE)<h  
appointed trustee 委任的受托人 fQ 7 vL~E  
appointer 委任人 zP!J/}z  
apportioned pro rata 按比例分摊 <YFY{VC(  
apportionment 分配；分摊 ~GJN@ka4%  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 Vw#{C>  
apportionment formula 分摊方程式 Jq ]:<TQ  
apportionment of estate duty 遗产税的分摊 cCY/gEv  
appraisal 估价；评估 Xl_Uz8Hp  
appreciable growth 可观增长 9!U@"~yB  
appreciable impact 显着影响 "&~ 0T#  
appreciable increase 可观增长 J:j<"uPm  
appreciation 增值；升值 C`V)VJM  
appreciation against other currencies 相对其他货币升值 ^V3v{>D>  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 \}_Yd8  
appreciation tax 增值税 R}:KE&tq  
appropriation 拨款；拨用；拨付 UsQ4~e 4-  
appropriation account 拨款帐目 ] asBd"  
Appropriation Bill 拨款法案 in-C/m#  
appropriation-in-aid system 补助拨款办法 wGsRS[  
approved assets 核准资产 cK`"lxO  
approved basket stock 认可一篮子证券 7v7G[n  
approved budget 核准预算 x;\wY'  
approved charitable donation 认可慈善捐款 ;AJTytE>%  
approved charitable institution 认可慈善机构 tMp=-"  
approved currency 核准货币；认可货币 QHt4",Ij  
approved estimates 核准预算 2Y!S_Hw8  
approved estimates of expenditure 核准开支预算 (08I  
approved overseas insurer 核准海外保险人 PX(pX>  
approved overseas trust company 核准海外信托公司 <3okiV=ox  
approved pooled investment fund 核准汇集投资基金 =gh`JN6  
approved provident fund scheme 认可公积金计划 \5)htL1F  
approved provision 核准拨款 X
z 4 x  
approved redeemable share 核准可赎回股份 :-`7Q\c}  
approved regional stock 认可地区性证券 %\$;(#h  
approved retirement scheme 认可退休金计划 *& Lq!rFS  
approved subordinated loan 核准附属贷款 sJ z@7.  
arbitrage 套戥；套汇；套利 $2~\eG=u H  
arbitrageur 套戥者；套汇者 !T,AdNa8  
arbitrary amount 临时款项 JUAS$Y  
arrangement 措施；安排；协定 ,Gk}"w  
arrears 欠款 ,)!u)wz  
arrears of pay 欠付薪酬 C1EtoOv K  
arrears of revenue 逾期未收税款；逾期未收的帐项 4Kwh?8.  
articles of association 组织章程；组织细则；组织章程细则 ^!8P<y  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 z*$q8Z&7rg  
ascertainment of profit 确定利润 Q7X3X,  
"Asia Clear" “亚洲结算系统”