[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 VR/*
h%  
allotment notice 股份配售通知；配股通知 g\Ck!KJ/y  
allotment of shares 股份分配 ?8{x/y:  
allowable 可获宽免；免税的 }]i re2j8  
allowable business loss 可扣除的营业亏损 ^#^\@jLm  
allowable expenses 可扣税的支出 F;I %9-R  
allowance 免税额；津贴；备抵；准备金 'a}<|Et.  
allowance for debts 债项的免税额 G)vq+L5%  
allowance for depreciation by wear and tear 耗损折旧免税额 h x_,>\@  
allowance for funeral expenses 殡殓费的免税额 ?3X(`:KB  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 G
S!7HphR  
allowance for repairs and outgoings 修葺及支出方面的免税额 nhbCk6Y5LZ  
allowance to debtor 给债务人的津贴 W7k0!Grrl  
alteration of capital 资本更改 [;rty<Z^b  
alternate trustee 候补受托人 "`QI2{!l  
amalgamation 合并 h3}gg@Fm  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 O@[jNs)].  
ambit of charges 征税范围；收费范围 -d|Q|zF^x  
amended valuation 经修订的估值 GI]sE]tZ  
American Commodities Exchange 美国商品交易所 f{m,?[1C,  
American Express Bank Limited 美国运通银行 )#NT*@j`  
American Stock Exchange 美国证券交易所 tC 4:cX  
amortization 摊销 6/A#P$G  
amount due from banks 存放银行同业的款项 BtPUUy.  
amount due from banks abroad 存放海外银行同业的款项 |H.i$8_A  
amount due from holding companies 控股公司欠款 n0/H2>I[  
amount due from local banks 存放本港银行同业的款项 E{Gkq:  
amount due to banks 银行同业的存款 #u<^  
amount due to banks abroad 海外银行同业的存款 fR:BF
47  
amount due to holding companies 控股公司存款 eM3-S=R?<g  
amount due to local banks 本港银行同业的存款 ZSB_OS[N  
amount due to outport banks 外埠银行同业的存款 R F)Qsa  
amount for note issue 发行纸币的款额 Y,?!"  
amount of bond 担保契据的款额 ZQ&A'(tt4  
amount of consideration 代价款额 QA=G+1x  
amount of contribution 供款数额 U\crp T`  
amount of indebtedness 负债款额 uQ}0hs  
amount of principal of the loan 贷款本金额 ?0ezr[`.  
amount of rates chargeable 应征差饷数额 T7wy{;  
amount of share capital 股本额 iyj,0
T  
amount of sums assured 承保款额 Ezvm5~<  
amount of variation 变动幅度 #_A <C+[  
amount of vote 拨款数额 2+Y8b::  
amount payable 应付款额 dn"&j1@KY  
amount receivable 应收款额 E[z8;A^:0  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 a!_vd B  
analysis 分析 FuA8vTV{  
ancillary risk 附属风险 }I1A4=d  
annual account 周年帐目；周年帐目报表；年度决算；年结 {*X8!P7C  
annual accounting date 年结日期 x_C#ALq9  
annual allowance 每年免税额；年积金；年度津贴；年津 u{H'evv0O  
annual balance 年度余额 vf|lF9@U  
annual disposable income 每年可动用收入 ^KKU@ab9  
annual estimates 周年预算 c*5y8k  
annual fee 年费 u-31$z<<5}  
annual general meeting 周年大会 *KDT0;/s  
annual growth rate 年增率；每年增长率 [(hB%x_"  
annual long-term supplement 长期个案每年补助金 '1$#onx  
annual pensionable emolument 可供计算退休金的年薪 n@hf{hA[a  
annual report 年报 y .+d3   
Annual Report on the Consumer Price Index 《消费物价指数年报》 9PU9BYBG  
annual return 周年报表；周年申报表；每年报税表格 YTQom!O  
Annual Return Rules 《周年报表规则》 fn!(cE|`E  
annual review of consumer prices 每年消费物价回顾 o(2tRDT\_b  
annual roll-forward basis 逐年延展方式 500qg({2]  
annual salary 年薪 i8]2y  
annual statement 年度报表；年度决算表 nJdO~0}3
 
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 3eqVY0q  
annuitant 年金受益人 :X?bWxOJ  
annuity 年金 Tb2Tb2C  
annuity contract 年金合约 !7m )QNV  
annuity on human life 人寿年金 \z/_vzz4  
antecedent debt 先前的债项 h-^7cHI}  
ante-dated cheque 倒填日期支票 %LL*V|  
anticipated expenditure 预期开支 $IuN(#  
anticipated net profit 预期纯利 ;}=4z^^5  
anticipated revenue 预期收入 r*n_#&-7  
anti-inflation measure 反通货膨胀措施 z%F68f73  
anti-inflationary stance 反通货膨胀立场 ~#doJ:^H3  
apparent deficit 表面赤字 FUq>+U!Qu  
apparent financial solvency 表面偿债能力 np>RxiB^  
apparent partner 表面合伙人 JOR ?xCc  
application for personal assessment 个人入息课税申请书 ]<V,5'xh  
application of fund 资金应用 nDdF(|Qt  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 @iW^OVpp<8  
appointed actuary 委任精算师 i$Rlb5RU  
appointed auditor 委任核数师；委任审计师 ][ ,NNXrc&  
appointed trustee 委任的受托人 ,P?R 3  
appointer 委任人 #WOb&h  
apportioned pro rata 按比例分摊 ?q68{!{bi  
apportionment 分配；分摊 !PaDq+fB  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 #4WA2EW  
apportionment formula 分摊方程式 $U uSrX&  
apportionment of estate duty 遗产税的分摊 D^E+#a 1  
appraisal 估价；评估 L4)@lmd3  
appreciable growth 可观增长 F$Cf\#{3  
appreciable impact 显着影响 @Ju!|G9z/p  
appreciable increase 可观增长 q=o"] 6  
appreciation 增值；升值 $WOiXLyCk  
appreciation against other currencies 相对其他货币升值 d/Sx+1 "{T  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 6.%V"l   
appreciation tax 增值税 /1Xji0LK  
appropriation 拨款；拨用；拨付 Rwy<#9R[x  
appropriation account 拨款帐目 |_Y[931<  
Appropriation Bill 拨款法案 P5:X7[  
appropriation-in-aid system 补助拨款办法 ?\HXYCi0r  
approved assets 核准资产 ,oW8im   
approved basket stock 认可一篮子证券 ?c vXuxCm  
approved budget 核准预算 8a\ Pjk  
approved charitable donation 认可慈善捐款 "hwG"3n1  
approved charitable institution 认可慈善机构 nUAs:Q  
approved currency 核准货币；认可货币 \XG18V&  
approved estimates 核准预算 (Ea)`'/  
approved estimates of expenditure 核准开支预算 7qyv.{+  
approved overseas insurer 核准海外保险人 %-Z0OzWe  
approved overseas trust company 核准海外信托公司 =4;GIi F@  
approved pooled investment fund 核准汇集投资基金 hB
Sci|*f  
approved provident fund scheme 认可公积金计划 :Kc}R)6  
approved provision 核准拨款 `.0QY<;  
approved redeemable share 核准可赎回股份 >5i(U_`l  
approved regional stock 认可地区性证券 ]-6=+\]   
approved retirement scheme 认可退休金计划 K%Sy~6iD&  
approved subordinated loan 核准附属贷款 u>G#{$)  
arbitrage 套戥；套汇；套利 %N"9'g>  
arbitrageur 套戥者；套汇者 #+1*g4m~B  
arbitrary amount 临时款项 $/sQatic  
arrangement 措施；安排；协定 zU+` o?al  
arrears 欠款 oSb,)k@  
arrears of pay 欠付薪酬 &ZjQa.-U>  
arrears of revenue 逾期未收税款；逾期未收的帐项 DqLZc01>  
articles of association 组织章程；组织细则；组织章程细则 GC{)3)_ t  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 5"f')MKUV9  
ascertainment of profit 确定利润 MDfE(cn2q  
"Asia Clear" “亚洲结算系统”