[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 @p@b6iLpO  
allotment notice 股份配售通知；配股通知 2$'bOo
 
allotment of shares 股份分配 )SJ"IY\P  
allowable 可获宽免；免税的 YRCOh:W*  
allowable business loss 可扣除的营业亏损 fRHzY?n9;  
allowable expenses 可扣税的支出 vSY YetL  
allowance 免税额；津贴；备抵；准备金 e>P>DmlW  
allowance for debts 债项的免税额 gfKv$~  
allowance for depreciation by wear and tear 耗损折旧免税额 B=%x#em  
allowance for funeral expenses 殡殓费的免税额 Yy;BJ_  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 #|T2`uYotf  
allowance for repairs and outgoings 修葺及支出方面的免税额 K)^8 :nt  
allowance to debtor 给债务人的津贴 cdN=HM~I  
alteration of capital 资本更改 @)wsHW%cjz  
alternate trustee 候补受托人 99"8d^{z  
amalgamation 合并 ay#f\P!1  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 vOq N=bp  
ambit of charges 征税范围；收费范围 fYW9Zbov-  
amended valuation 经修订的估值 nX\mCO4 T  
American Commodities Exchange 美国商品交易所 yq1G6hw  
American Express Bank Limited 美国运通银行 _h
6c[*  
American Stock Exchange 美国证券交易所 v57<b&p26  
amortization 摊销 Mcq!QaO}&  
amount due from banks 存放银行同业的款项 [NV/*>"j&  
amount due from banks abroad 存放海外银行同业的款项 //RD$e?h~  
amount due from holding companies 控股公司欠款 XM#nb$gl  
amount due from local banks 存放本港银行同业的款项 D G|v'#  
amount due to banks 银行同业的存款 C;%dZ  
amount due to banks abroad 海外银行同业的存款 M% g2UP  
amount due to holding companies 控股公司存款 xZY7X&C4  
amount due to local banks 本港银行同业的存款 ?<S fhjU  
amount due to outport banks 外埠银行同业的存款 IVVX3RI  
amount for note issue 发行纸币的款额 qlnA7cK!  
amount of bond 担保契据的款额 (g&@E(@]?  
amount of consideration 代价款额 F%.UpV,  
amount of contribution 供款数额 KT17I&:  
amount of indebtedness 负债款额 nPDoK!r'  
amount of principal of the loan 贷款本金额 dkqyn"^  
amount of rates chargeable 应征差饷数额 SbQ:vAE*ho  
amount of share capital 股本额 @}Q!K*  
amount of sums assured 承保款额 p=^6V"'  
amount of variation 变动幅度 U$S{j&?  
amount of vote 拨款数额 CNhLp#  
amount payable 应付款额 G_zK .N  
amount receivable 应收款额 \}X[0ct2!  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 .&`apQD}  
analysis 分析 IkG;j+=  
ancillary risk 附属风险 j WMTQLE.  
annual account 周年帐目；周年帐目报表；年度决算；年结 .8GXpt^U(  
annual accounting date 年结日期 H}q$6WE  
annual allowance 每年免税额；年积金；年度津贴；年津 +1@'2w{  
annual balance 年度余额 '4,IGxIq  
annual disposable income 每年可动用收入 nyxoa/  
annual estimates 周年预算 IVa6?f6H_  
annual fee 年费 [)kuu  
annual general meeting 周年大会 kB%.i%9\\  
annual growth rate 年增率；每年增长率 TQPrOs?  
annual long-term supplement 长期个案每年补助金 YLS*uXB&.  
annual pensionable emolument 可供计算退休金的年薪 @= =)  
annual report 年报 U9*< dR  
Annual Report on the Consumer Price Index 《消费物价指数年报》 !6z{~Z:   
annual return 周年报表；周年申报表；每年报税表格 L)1\=[Ov  
Annual Return Rules 《周年报表规则》 U3{4GmrT  
annual review of consumer prices 每年消费物价回顾 EWY'E;0@5  
annual roll-forward basis 逐年延展方式 I $4>_D  
annual salary 年薪 G}LV"
0?  
annual statement 年度报表；年度决算表 C7f*Q[  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 b`%!\I  
annuitant 年金受益人  A;*<  
annuity 年金 \  H#"  
annuity contract 年金合约 Ix<!0! vk  
annuity on human life 人寿年金 l?YO!$  
antecedent debt 先前的债项 tR2%oT>h  
ante-dated cheque 倒填日期支票 /0$405  
anticipated expenditure 预期开支 cYXL3)p*Q  
anticipated net profit 预期纯利 0c8_&  
anticipated revenue 预期收入 W$`#X  
anti-inflation measure 反通货膨胀措施 C\vOxBAB  
anti-inflationary stance 反通货膨胀立场 Jr= fc*f  
apparent deficit 表面赤字 ^~6gkS }  
apparent financial solvency 表面偿债能力 ~B?Wg!  
apparent partner 表面合伙人 )4.-6F7U?  
application for personal assessment 个人入息课税申请书 <M}O&?N 8x  
application of fund 资金应用 wp5H|ctl  
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 2?v }w<Ydl  
appointed actuary 委任精算师 XHOS"o$y  
appointed auditor 委任核数师；委任审计师 GV28&!4sS  
appointed trustee 委任的受托人 |sl^4'Ghc  
appointer 委任人 O{Mn\M6  
apportioned pro rata 按比例分摊 Aon.Y Z  
apportionment 分配；分摊 ?;.= o?e9  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 M4CC&?6\  
apportionment formula 分摊方程式 ,V^$Meh  
apportionment of estate duty 遗产税的分摊 FC||6vJth  
appraisal 估价；评估 ZU;j z[}  
appreciable growth 可观增长 Ta/u&t4  
appreciable impact 显着影响 r*  l c#  
appreciable increase 可观增长 ~*UY[!+4^=  
appreciation 增值；升值 {E7STLQ_%  
appreciation against other currencies 相对其他货币升值 F%af05L[  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 -_eG/o=M  
appreciation tax 增值税 $$< I}eMd>  
appropriation 拨款；拨用；拨付 jzZ
]+'t  
appropriation account 拨款帐目 e&Q w\Ze  
Appropriation Bill 拨款法案 25j\p{*  
appropriation-in-aid system 补助拨款办法 m6]6!_  
approved assets 核准资产 pn){v  
approved basket stock 认可一篮子证券 &%8I
BT  
approved budget 核准预算 H*+7{;$  
approved charitable donation 认可慈善捐款 t7sEY  
approved charitable institution 认可慈善机构 =dQ/^C_hj  
approved currency 核准货币；认可货币 z|Yt|W  
approved estimates 核准预算 c&{= aIe w  
approved estimates of expenditure 核准开支预算 b!`Ze~V  
approved overseas insurer 核准海外保险人 rKd|s7l  
approved overseas trust company 核准海外信托公司 53pT{2]zAi  
approved pooled investment fund 核准汇集投资基金 $bfmsCcHL  
approved provident fund scheme 认可公积金计划 ir>+p>s.  
approved provision 核准拨款 o^//|]H3Y  
approved redeemable share 核准可赎回股份 81!;Wt(?  
approved regional stock 认可地区性证券 pG"hZB3)  
approved retirement scheme 认可退休金计划 O=lRI)6w@e  
approved subordinated loan 核准附属贷款 n%iL+I  
arbitrage 套戥；套汇；套利 Kv<mDA!  
arbitrageur 套戥者；套汇者 kBk2mMZ  
arbitrary amount 临时款项 LnN:;h  
arrangement 措施；安排；协定 p~""1m01,D  
arrears 欠款 Ro<x#Uo  
arrears of pay 欠付薪酬 f5l\3oL  
arrears of revenue 逾期未收税款；逾期未收的帐项 U>m{B|H  
articles of association 组织章程；组织细则；组织章程细则 ]gm3|-EiY  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 g)D@4RM  
ascertainment of profit 确定利润 8G|?R#&  
"Asia Clear" “亚洲结算系统”