[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 U>2KjZB  
allotment notice 股份配售通知；配股通知 NUV">i.(  
allotment of shares 股份分配 q<&1,^A  
allowable 可获宽免；免税的 Ei!Z]jeK  
allowable business loss 可扣除的营业亏损 os/h~,=  
allowable expenses 可扣税的支出 \l GD8@,x  
allowance 免税额；津贴；备抵；准备金 zZCl]cql  
allowance for debts 债项的免税额 ]-\68bN  
allowance for depreciation by wear and tear 耗损折旧免税额 @xWWN  
allowance for funeral expenses 殡殓费的免税额 L7rgkxI7k*  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 vB7Gx>BQd  
allowance for repairs and outgoings 修葺及支出方面的免税额 c]4X`3]  
allowance to debtor 给债务人的津贴 q} e#L6cM  
alteration of capital 资本更改 EF)BezG5y  
alternate trustee 候补受托人 _E C7r>V&  
amalgamation 合并 w6vbYPCN  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 _k@cs^  
ambit of charges 征税范围；收费范围 5iA>Z!sP[  
amended valuation 经修订的估值 :h(HKMSk1  
American Commodities Exchange 美国商品交易所 Nc\DXc-N  
American Express Bank Limited 美国运通银行 Nf]?hfJ  
American Stock Exchange 美国证券交易所 a=MN:s?Fc0  
amortization 摊销 syX?O'xJ  
amount due from banks 存放银行同业的款项 ~+\=X`y  
amount due from banks abroad 存放海外银行同业的款项 o +$v0vg%T  
amount due from holding companies 控股公司欠款 #/YS  
amount due from local banks 存放本港银行同业的款项 rH7Cv/Y  
amount due to banks 银行同业的存款 RL`E}:V  
amount due to banks abroad 海外银行同业的存款 KrGl}|  
amount due to holding companies 控股公司存款 kY]"3a  
amount due to local banks 本港银行同业的存款 -}6ew@GE  
amount due to outport banks 外埠银行同业的存款 '4'Z  
amount for note issue 发行纸币的款额 SJiQg-+<Uf  
amount of bond 担保契据的款额 edL2ax  
amount of consideration 代价款额 PNm@mC_fh  
amount of contribution 供款数额 q1r
j!7  
amount of indebtedness 负债款额 sQgz}0_=)  
amount of principal of the loan 贷款本金额 l#[Z$+!09  
amount of rates chargeable 应征差饷数额 irlFB #..  
amount of share capital 股本额 YoK E=ln7  
amount of sums assured 承保款额 HT.,BF  
amount of variation 变动幅度 _^_3>}y5op  
amount of vote 拨款数额 }TTghE !  
amount payable 应付款额 x;?8Zr  
amount receivable 应收款额 Qz@_"wm[  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 mqZK1<r  
analysis 分析 &{j!!LL  
ancillary risk 附属风险 cW*v))@2  
annual account 周年帐目；周年帐目报表；年度决算；年结 4Fp[94b  
annual accounting date 年结日期 `4K|L6  
annual allowance 每年免税额；年积金；年度津贴；年津 _$UJ'W})/  
annual balance 年度余额 wNmpUO ?  
annual disposable income 每年可动用收入 bSe\d~{  
annual estimates 周年预算 PMsb"=D s  
annual fee 年费 5t%8y!s  
annual general meeting 周年大会 uw3vYYFX  
annual growth rate 年增率；每年增长率 rO#w(]   
annual long-term supplement 长期个案每年补助金 {Zc8,jm  
annual pensionable emolument 可供计算退休金的年薪 %_|KiW  
annual report 年报 3wfcGQn|sD  
Annual Report on the Consumer Price Index 《消费物价指数年报》 y, :WLk~  
annual return 周年报表；周年申报表；每年报税表格 |:C0_`M9  
Annual Return Rules 《周年报表规则》 ;a?<7LIx  
annual review of consumer prices 每年消费物价回顾 v?."`,e  
annual roll-forward basis 逐年延展方式 i8?oe%9l  
annual salary 年薪 k^cZePqE6d  
annual statement 年度报表；年度决算表 -*7i:mg  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 BWxfY^,'&6  
annuitant 年金受益人 ~u%$ 9IhM  
annuity 年金 o}Grb/LJ  
annuity contract 年金合约 @aQ: 3/  
annuity on human life 人寿年金 Q\4tzb]  
antecedent debt 先前的债项 gnH{ _  
ante-dated cheque 倒填日期支票 vb^fx$V  
anticipated expenditure 预期开支 OB.rETg  
anticipated net profit 预期纯利 g-K;J4 K%  
anticipated revenue 预期收入 \Vme\Ke*v)  
anti-inflation measure 反通货膨胀措施 CT'4.  
anti-inflationary stance 反通货膨胀立场 q0}u%Yz  
apparent deficit 表面赤字 g7! LX[  
apparent financial solvency 表面偿债能力 8gavcsVE[  
apparent partner 表面合伙人 %%K3J<5  
application for personal assessment 个人入息课税申请书 zg ,=A?  
application of fund 资金应用 ^N^G?{EV/#  
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 W(]A^C=/  
appointed actuary 委任精算师 @RPQ1da  
appointed auditor 委任核数师；委任审计师 r[(;J0=  
appointed trustee 委任的受托人 fNLO%\G~2  
appointer 委任人 rf=l1
GW  
apportioned pro rata 按比例分摊 HN7tIz@Frc  
apportionment 分配；分摊 x1Gx9z9  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 d0B`5#4  
apportionment formula 分摊方程式 U@q 5`4-!8  
apportionment of estate duty 遗产税的分摊 x_~_/&X5  
appraisal 估价；评估 IM1&g7Qs2  
appreciable growth 可观增长 cD]H~D}M  
appreciable impact 显着影响 Ja~8ZrcY  
appreciable increase 可观增长 E"'u2jEG^  
appreciation 增值；升值 =RHtugwy  
appreciation against other currencies 相对其他货币升值 2V]a+Cgk  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 <n,QSy#  
appreciation tax 增值税 6hj[/O)E  
appropriation 拨款；拨用；拨付 Q~(Qh_Ff  
appropriation account 拨款帐目 hV~M!vFxA  
Appropriation Bill 拨款法案 bVz<8b6h'-  
appropriation-in-aid system 补助拨款办法 (W#CDw<ja  
approved assets 核准资产 4L,wBce;,t  
approved basket stock 认可一篮子证券 ^oav-R&  
approved budget 核准预算 0uD3a-J  
approved charitable donation 认可慈善捐款 f?:=@35  
approved charitable institution 认可慈善机构 kBqgz|jE%  
approved currency 核准货币；认可货币 rmggP(  
approved estimates 核准预算 ?GH/W#{o)  
approved estimates of expenditure 核准开支预算 k6"(\d9o  
approved overseas insurer 核准海外保险人 Xps \+l%i  
approved overseas trust company 核准海外信托公司 +@]k[9  
approved pooled investment fund 核准汇集投资基金 gH c 1_G]  
approved provident fund scheme 认可公积金计划 gbYM1guiD  
approved provision 核准拨款 +F q_w  
approved redeemable share 核准可赎回股份 <lR:^M[v5<  
approved regional stock 认可地区性证券 Lxv;[2XsW)  
approved retirement scheme 认可退休金计划 9n i s8  
approved subordinated loan 核准附属贷款 L~f~XgQ  
arbitrage 套戥；套汇；套利 ~~|Iw=:  
arbitrageur 套戥者；套汇者 5wW5 n5YS  
arbitrary amount 临时款项 [_jw8`  
arrangement 措施；安排；协定 `D|])^"{  
arrears 欠款 ujnT B*Cqc  
arrears of pay 欠付薪酬 842v^ 2  
arrears of revenue 逾期未收税款；逾期未收的帐项 4 .c1  
articles of association 组织章程；组织细则；组织章程细则 -BP10-V  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 E} ]=<8V  
ascertainment of profit 确定利润 sCw>J#@2>  
"Asia Clear" “亚洲结算系统”