[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 K1-+A2snhV  
allotment notice 股份配售通知；配股通知 c_DaNEfaY  
allotment of shares 股份分配 f}blB?e  
allowable 可获宽免；免税的 t%HI1eO7h  
allowable business loss 可扣除的营业亏损 b=G4MZQ  
allowable expenses 可扣税的支出 o gp{rY  
allowance 免税额；津贴；备抵；准备金 oN ;-M-(  
allowance for debts 债项的免税额 D}A
u6  
allowance for depreciation by wear and tear 耗损折旧免税额 MYu`c[$jZ  
allowance for funeral expenses 殡殓费的免税额 Rv,Mu3\~#c  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 $E@ouX?  
allowance for repairs and outgoings 修葺及支出方面的免税额 A$ J9U3+O  
allowance to debtor 给债务人的津贴 I}_;A<U  
alteration of capital 资本更改 $$\V2%v  
alternate trustee 候补受托人 7?,7TR2Ny  
amalgamation 合并 >~^`5a`$uI  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 IqXBz.p  
ambit of charges 征税范围；收费范围 \#2 s4RCji  
amended valuation 经修订的估值 zF?31\GOX  
American Commodities Exchange 美国商品交易所 $8Ig&k|~8  
American Express Bank Limited 美国运通银行 y]7%$* <  
American Stock Exchange 美国证券交易所 (HPz  
amortization 摊销 P*7S3Td  
amount due from banks 存放银行同业的款项 |SxMN%M
!  
amount due from banks abroad 存放海外银行同业的款项 F:S"gRKz  
amount due from holding companies 控股公司欠款 e|JIrOnc  
amount due from local banks 存放本港银行同业的款项 m|lM.]2_  
amount due to banks 银行同业的存款 {wHvE4F2  
amount due to banks abroad 海外银行同业的存款 dK`(BA{`3  
amount due to holding companies 控股公司存款 l\_x(BH  
amount due to local banks 本港银行同业的存款 *|^,DGfQ6  
amount due to outport banks 外埠银行同业的存款 ry
kj2/O  
amount for note issue 发行纸币的款额 }'v{dK  
amount of bond 担保契据的款额 hcQSB00D^  
amount of consideration 代价款额 >T`zh^+5W  
amount of contribution 供款数额 X:U=MWc>  
amount of indebtedness 负债款额 "~_$T@^k>  
amount of principal of the loan 贷款本金额 ^]i" H|(x  
amount of rates chargeable 应征差饷数额 '
!AT  
amount of share capital 股本额 2G ZF/9}  
amount of sums assured 承保款额 Q*Y4m8wY  
amount of variation 变动幅度 >n1h^AW  
amount of vote 拨款数额 b'&LBT7  
amount payable 应付款额 0u>yT?jP  
amount receivable 应收款额 ^u3*hl}YKy  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 28ja-1dB  
analysis 分析 k&yQ98H$K"  
ancillary risk 附属风险 7&h\l6}Yh  
annual account 周年帐目；周年帐目报表；年度决算；年结 b-2pzcK{#  
annual accounting date 年结日期 k]t,q$Vd  
annual allowance 每年免税额；年积金；年度津贴；年津 'y< t/qo  
annual balance 年度余额 o T:j:n  
annual disposable income 每年可动用收入 J_|7$ l/  
annual estimates 周年预算 EG%I1F%  
annual fee 年费 DQ%`v=  
annual general meeting 周年大会 cD5w| rm?i  
annual growth rate 年增率；每年增长率 l+|1G  
annual long-term supplement 长期个案每年补助金 #]k0Z~Bl  
annual pensionable emolument 可供计算退休金的年薪 FMoJ"6Q  
annual report 年报 15o9CaQw4"  
Annual Report on the Consumer Price Index 《消费物价指数年报》 Fs?( UM  
annual return 周年报表；周年申报表；每年报税表格 Ob7zu"zr  
Annual Return Rules 《周年报表规则》 _cR6ik zW(  
annual review of consumer prices 每年消费物价回顾 keae.6[  
annual roll-forward basis 逐年延展方式 =sxkrih  
annual salary 年薪 uFz/PDOZ@  
annual statement 年度报表；年度决算表 3(MoXA*  
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 @8QFP 3\1  
annuitant 年金受益人 d:A\<F  
annuity 年金 ) uANmThOz  
annuity contract 年金合约 3(aRs?/O  
annuity on human life 人寿年金 t#a.}Jl  
antecedent debt 先前的债项 uPI v/&HA  
ante-dated cheque 倒填日期支票 mp!YNI  
anticipated expenditure 预期开支 G}182"#4  
anticipated net profit 预期纯利 Ti hnSb  
anticipated revenue 预期收入 v hRu`Yb  
anti-inflation measure 反通货膨胀措施 ,m2A p\l  
anti-inflationary stance 反通货膨胀立场 izXbp02  
apparent deficit 表面赤字 Tw2Xe S  
apparent financial solvency 表面偿债能力 2r %>]y  
apparent partner 表面合伙人 Cq-hPa}2  
application for personal assessment 个人入息课税申请书 W^^K0yn`@  
application of fund 资金应用 >/(i3)  
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 eVJ= .?r  
appointed actuary 委任精算师 :uOZjEZi  
appointed auditor 委任核数师；委任审计师 c$@`P  
appointed trustee 委任的受托人 k}- "0>  
appointer 委任人 W/b"a?wE{  
apportioned pro rata 按比例分摊 _2NN1/F5  
apportionment 分配；分摊 )C'G2RV  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 j kSc&  
apportionment formula 分摊方程式 W/#KX}4  
apportionment of estate duty 遗产税的分摊 f+*J ue  
appraisal 估价；评估 ;7;zhJs1t  
appreciable growth 可观增长 !y.ei1diw  
appreciable impact 显着影响 KDux$V4  
appreciable increase 可观增长 K%98;e9  
appreciation 增值；升值 ,O$Z,J4VL  
appreciation against other currencies 相对其他货币升值 `Af{H/qiI  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 GwTT+  
appreciation tax 增值税 3?!G-  
appropriation 拨款；拨用；拨付 ev~ dsk6k  
appropriation account 拨款帐目 (J6"
;  
Appropriation Bill 拨款法案 Q&oC]u(="&  
appropriation-in-aid system 补助拨款办法 }@3Ud' Y  
approved assets 核准资产 pYYqGv^oa  
approved basket stock 认可一篮子证券 $KoPGgC[  
approved budget 核准预算 l[tY,Y:4qO  
approved charitable donation 认可慈善捐款 59&T
/  
approved charitable institution 认可慈善机构 5W*7q D
[m  
approved currency 核准货币；认可货币 >+yqjXRzm  
approved estimates 核准预算 D+bB
 G  
approved estimates of expenditure 核准开支预算 <m ?GJuQ'  
approved overseas insurer 核准海外保险人 Yh}zt H  
approved overseas trust company 核准海外信托公司 | \ s2  
approved pooled investment fund 核准汇集投资基金 ;k9 ?  
approved provident fund scheme 认可公积金计划 43vGgGW  
approved provision 核准拨款 ( rA\_FOJ  
approved redeemable share 核准可赎回股份 jlYD~)
  
approved regional stock 认可地区性证券 fG:PdIJ7_  
approved retirement scheme 认可退休金计划 W,QnU d'N  
approved subordinated loan 核准附属贷款 cpE25  
arbitrage 套戥；套汇；套利 s`$NW^']
 
arbitrageur 套戥者；套汇者 <dju6k7uz  
arbitrary amount 临时款项 @5{. K/s  
arrangement 措施；安排；协定 8[6ny=S`  
arrears 欠款 tebWj>+1c  
arrears of pay 欠付薪酬 @rnp- +kq  
arrears of revenue 逾期未收税款；逾期未收的帐项 (|yR o  
articles of association 组织章程；组织细则；组织章程细则 F
K4nz2&4  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 T0@](g  
ascertainment of profit 确定利润 LydbP17K}  
"Asia Clear" “亚洲结算系统”