[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 (1T2?mO  
allotment notice 股份配售通知；配股通知 M;V (Tf  
allotment of shares 股份分配 o
>m Z$  
allowable 可获宽免；免税的 In# V1[io  
allowable business loss 可扣除的营业亏损 D^W6Cq5\  
allowable expenses 可扣税的支出
x]&V7Y  
allowance 免税额；津贴；备抵；准备金 (9]`3^_,J  
allowance for debts 债项的免税额 v|C)Q %v  
allowance for depreciation by wear and tear 耗损折旧免税额 x_CB'Rr6  
allowance for funeral expenses 殡殓费的免税额 rlqn39  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 4#MvOjA5[  
allowance for repairs and outgoings 修葺及支出方面的免税额 7d*SZmD   
allowance to debtor 给债务人的津贴 g^ OU+7o  
alteration of capital 资本更改 *|h-iA+9  
alternate trustee 候补受托人 Va /LMw  
amalgamation 合并 {|c <8  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 =|O`al  
ambit of charges 征税范围；收费范围 n|dLK.Q  
amended valuation 经修订的估值 #80DM  
American Commodities Exchange 美国商品交易所 $p30?\  
American Express Bank Limited 美国运通银行 F/sXr(7  
American Stock Exchange 美国证券交易所 =G2D4>q  
amortization 摊销 h~)oiT2v  
amount due from banks 存放银行同业的款项 +h_'hz&HlS  
amount due from banks abroad 存放海外银行同业的款项 kFZw"5hb  
amount due from holding companies 控股公司欠款 6*u#^">,<  
amount due from local banks 存放本港银行同业的款项 >H?l[*9  
amount due to banks 银行同业的存款 Sh(  
amount due to banks abroad 海外银行同业的存款
%B5.zs]Of  
amount due to holding companies 控股公司存款 t<mT=(zt*  
amount due to local banks 本港银行同业的存款 -fFM-gt^t  
amount due to outport banks 外埠银行同业的存款 ;A7
HEx  
amount for note issue 发行纸币的款额 ye=*m  
amount of bond 担保契据的款额 ,7,x9qE"  
amount of consideration 代价款额 Vb*q^ v  
amount of contribution 供款数额 _doX
&*9u  
amount of indebtedness 负债款额 ]S4TX  
amount of principal of the loan 贷款本金额 NXb_hF  
amount of rates chargeable 应征差饷数额 o<ak&LX`9  
amount of share capital 股本额 E5qh]z(  
amount of sums assured 承保款额 t"k6wv;Tq  
amount of variation 变动幅度 
KoVy,@  
amount of vote 拨款数额 Cg<:C?>!p  
amount payable 应付款额 Cy-q9uTm  
amount receivable 应收款额 P -0  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 DP**pf%j  
analysis 分析 hn\<'|n  
ancillary risk 附属风险 0j\?zt?  
annual account 周年帐目；周年帐目报表；年度决算；年结 flDe*F^  
annual accounting date 年结日期 ,Q!sns[T  
annual allowance 每年免税额；年积金；年度津贴；年津 E:/G!1  
annual balance 年度余额 c'B6E1}sx  
annual disposable income 每年可动用收入 N v}'"V>  
annual estimates 周年预算 ieXhOA  
annual fee 年费 i lk\&J~I  
annual general meeting 周年大会 Tn2nd  
annual growth rate 年增率；每年增长率 fr kDf-P  
annual long-term supplement 长期个案每年补助金 c+chwU0W  
annual pensionable emolument 可供计算退休金的年薪 n:d]Z2
b  
annual report 年报 VcKufV'  
Annual Report on the Consumer Price Index 《消费物价指数年报》 yo]!Zn  
annual return 周年报表；周年申报表；每年报税表格 m"*j J.MX  
Annual Return Rules 《周年报表规则》 .|`JS?L[  
annual review of consumer prices 每年消费物价回顾 gp'9Pf;\[  
annual roll-forward basis 逐年延展方式 Lsv[@Rl  
annual salary 年薪 #s'9Yd d  
annual statement 年度报表；年度决算表 OZ<iP  
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 }PdS?[R  
annuitant 年金受益人 Z ?`  
annuity 年金 ][3H6T!ckL  
annuity contract 年金合约 AB<|iJC  
annuity on human life 人寿年金 jq#gFt*  
antecedent debt 先前的债项 7.)e4  
ante-dated cheque 倒填日期支票 'X&sH/>r  
anticipated expenditure 预期开支 =c>2d.^l  
anticipated net profit 预期纯利 |6/k2d{,(  
anticipated revenue 预期收入 4#Wczk-b  
anti-inflation measure 反通货膨胀措施 D#|+PG7  
anti-inflationary stance 反通货膨胀立场 G;:n*_QXE  
apparent deficit 表面赤字 d\&{Ev9v  
apparent financial solvency 表面偿债能力 4TcKs}z  
apparent partner 表面合伙人 C5oslP/@  
application for personal assessment 个人入息课税申请书 `t_S uZ`V  
application of fund 资金应用 R!IODXP=  
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 EfHo1Yn&  
appointed actuary 委任精算师 ) *Mr{`  
appointed auditor 委任核数师；委任审计师 h{xC0NC)  
appointed trustee 委任的受托人 , 6 P:S7  
appointer 委任人 88(h`RGMh  
apportioned pro rata 按比例分摊 1xN6V-qk  
apportionment 分配；分摊 _aa3
;kT_  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 L&V ;Xvbu%  
apportionment formula 分摊方程式 QCB2&lN\&L  
apportionment of estate duty 遗产税的分摊 7x`dEi<  
appraisal 估价；评估 .%)FK#s-  
appreciable growth 可观增长 6U K{
0\0  
appreciable impact 显着影响
IsjxD |u  
appreciable increase 可观增长 8|kr|l  
appreciation 增值；升值 Sq^f}q  
appreciation against other currencies 相对其他货币升值 .?{rd3[ec  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 C "XvspJ  
appreciation tax 增值税 $D{KXkrd  
appropriation 拨款；拨用；拨付 XFpII45  
appropriation account 拨款帐目 &4 Py  
Appropriation Bill 拨款法案 _GEt:=DAP#  
appropriation-in-aid system 补助拨款办法
jo 0 d#  
approved assets 核准资产 KwGk8$ U  
approved basket stock 认可一篮子证券 T"7Ue  
approved budget 核准预算 k"_i7  
approved charitable donation 认可慈善捐款 4qMqAT  
approved charitable institution 认可慈善机构 K;,zE6WD$$  
approved currency 核准货币；认可货币 Q;r9>E!  
approved estimates 核准预算 ny# ?^.1  
approved estimates of expenditure 核准开支预算 sf{r s*bgp  
approved overseas insurer 核准海外保险人 ^Ud1 ag!-  
approved overseas trust company 核准海外信托公司 $|+q9o\  
approved pooled investment fund 核准汇集投资基金 2ghTAsUx9  
approved provident fund scheme 认可公积金计划 $="t7C9S  
approved provision 核准拨款 /d;C)%$  
approved redeemable share 核准可赎回股份 {No*Z'X  
approved regional stock 认可地区性证券 thG;~W  
approved retirement scheme 认可退休金计划 t^eWFX  
approved subordinated loan 核准附属贷款 y/U(v"'4U  
arbitrage 套戥；套汇；套利 wdS4iQD  
arbitrageur 套戥者；套汇者 ~)>O=nR  
arbitrary amount 临时款项 ffMh2   
arrangement 措施；安排；协定 W/03L, 1  
arrears 欠款 zN}1Qh  
arrears of pay 欠付薪酬 <T]BSQk  
arrears of revenue 逾期未收税款；逾期未收的帐项 ^s*j<fH  
articles of association 组织章程；组织细则；组织章程细则 pxm{?eBz  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 4n6EkTa  
ascertainment of profit 确定利润 Ky"]L~8$  
"Asia Clear" “亚洲结算系统”