[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 M76p=*  
allotment notice 股份配售通知；配股通知 n9'3~qVZ  
allotment of shares 股份分配 c_3B:F
7  
allowable 可获宽免；免税的 I8Aq8XBw  
allowable business loss 可扣除的营业亏损 4rU/2}.q  
allowable expenses 可扣税的支出 GGp.u@\r  
allowance 免税额；津贴；备抵；准备金 IMkE~0x4</  
allowance for debts 债项的免税额 C^L+R7  
allowance for depreciation by wear and tear 耗损折旧免税额 ~[HzGm%
  
allowance for funeral expenses 殡殓费的免税额 L[x`i'0B  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 $fmTa02q>  
allowance for repairs and outgoings 修葺及支出方面的免税额 F_Y]>,U  
allowance to debtor 给债务人的津贴 Cz0FA]-g  
alteration of capital 资本更改 lL}NiN-)t  
alternate trustee 候补受托人  k,:W]KD  
amalgamation 合并 4j={ 9e<  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 AELj"=RA  
ambit of charges 征税范围；收费范围 dHy9 wU  
amended valuation 经修订的估值 4>d4g\Z0L  
American Commodities Exchange 美国商品交易所 geme_  
American Express Bank Limited 美国运通银行 P_(8+)ud-  
American Stock Exchange 美国证券交易所 {DRk{>K,  
amortization 摊销 Xs~'M/> O  
amount due from banks 存放银行同业的款项 :W.H#@'(  
amount due from banks abroad 存放海外银行同业的款项 ,<v0(  
amount due from holding companies 控股公司欠款 O] @E8<?^  
amount due from local banks 存放本港银行同业的款项 J$#T_4  )  
amount due to banks 银行同业的存款 ,8e'<y  
amount due to banks abroad 海外银行同业的存款 ANhqS  
amount due to holding companies 控股公司存款 ON,[!pc  
amount due to local banks 本港银行同业的存款 k+J%o%* <  
amount due to outport banks 外埠银行同业的存款 d4| )=  
amount for note issue 发行纸币的款额 IL*B@E8  
amount of bond 担保契据的款额 NiZfaC6V  
amount of consideration 代价款额 ;z'&$#pA  
amount of contribution 供款数额 fx;rMGa  
amount of indebtedness 负债款额 f/)Y {kS6  
amount of principal of the loan 贷款本金额 ]64Pk9z=  
amount of rates chargeable 应征差饷数额 cfTT7O#Dc  
amount of share capital 股本额 w){B$X
  
amount of sums assured 承保款额 W`[VLi}fe  
amount of variation 变动幅度 k=s^-Eiu  
amount of vote 拨款数额 ctP+ECH  
amount payable 应付款额 evyjHcCx  
amount receivable 应收款额 RdX+:!lD  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 I):c#  
analysis 分析 1S?~c25=h  
ancillary risk 附属风险 fEBi'Ad  
annual account 周年帐目；周年帐目报表；年度决算；年结 Q`k;E}x_-  
annual accounting date 年结日期 QNb Z)  
annual allowance 每年免税额；年积金；年度津贴；年津  zK6w0  
annual balance 年度余额 HhynU/36  
annual disposable income 每年可动用收入 bW
`nLiw}%  
annual estimates 周年预算 ntIR#fB  
annual fee 年费 \'2rs152  
annual general meeting 周年大会 <V^o.4mOg>  
annual growth rate 年增率；每年增长率 zZMKgFR@  
annual long-term supplement 长期个案每年补助金 OC&BJNOi  
annual pensionable emolument 可供计算退休金的年薪 #N][-i  
annual report 年报 Zf$mwRS[_  
Annual Report on the Consumer Price Index 《消费物价指数年报》 (-S^L'v62v  
annual return 周年报表；周年申报表；每年报税表格 ;mpYcpI  
Annual Return Rules 《周年报表规则》 _WS8I>  
annual review of consumer prices 每年消费物价回顾 Mi.#x_  
annual roll-forward basis 逐年延展方式 fM.#FT??  
annual salary 年薪 H,D5)1Uu  
annual statement 年度报表；年度决算表 :q/s%`ob  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 q7CLxv &QG  
annuitant 年金受益人 Z66Xj-o  
annuity 年金 z?DCQ  
annuity contract 年金合约 zfop-qDOc  
annuity on human life 人寿年金 f/dJRcDl<  
antecedent debt 先前的债项 l;q]z  
ante-dated cheque 倒填日期支票 r5gqRh}+  
anticipated expenditure 预期开支 G&h@   
anticipated net profit 预期纯利 &$XTe2  
anticipated revenue 预期收入 g%J\YRo  
anti-inflation measure 反通货膨胀措施 (VO' Kd  
anti-inflationary stance 反通货膨胀立场 7)U ik}0  
apparent deficit 表面赤字 y{M7kYWtHV  
apparent financial solvency 表面偿债能力 ~C{:G;Iy0  
apparent partner 表面合伙人 : i{M1z I  
application for personal assessment 个人入息课税申请书 ICz:>4M-dn  
application of fund 资金应用 "EpH02{i  
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 u.A}&'H  
appointed actuary 委任精算师 {>km]CG  
appointed auditor 委任核数师；委任审计师 *C55DO^w  
appointed trustee 委任的受托人 5@
RcAQb:  
appointer 委任人 @tSB^&jUWu  
apportioned pro rata 按比例分摊 4Q!
%16 P  
apportionment 分配；分摊 @KM?agtlbl  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 P<
>NV4  
apportionment formula 分摊方程式 <<-L,0  
apportionment of estate duty 遗产税的分摊 6D]fDeH\  
appraisal 估价；评估 R?1Z[N  
appreciable growth 可观增长 .$s']' =  
appreciable impact 显着影响 6Gg`ExcT5  
appreciable increase 可观增长 -~c-mt  
appreciation 增值；升值  3*Q=)}  
appreciation against other currencies 相对其他货币升值 m=n79]b:N  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ^W sgAyCB  
appreciation tax 增值税 8AW}7.<5  
appropriation 拨款；拨用；拨付 #6a!OQj  
appropriation account 拨款帐目 b ~UWFX#U  
Appropriation Bill 拨款法案 a;bmlV04  
appropriation-in-aid system 补助拨款办法 gdCit-3  
approved assets 核准资产 i+(>w'=m  
approved basket stock 认可一篮子证券 sf$ hsPC^  
approved budget 核准预算 _#
Hd2h  
approved charitable donation 认可慈善捐款 E-^(VZ_Xj  
approved charitable institution 认可慈善机构 HT/!+#W.  
approved currency 核准货币；认可货币 Qq6'[Od  
approved estimates 核准预算 FI:
H/e5[  
approved estimates of expenditure 核准开支预算 5=*i!c _m  
approved overseas insurer 核准海外保险人 uhj]le!  
approved overseas trust company 核准海外信托公司 )o:sDj`b]  
approved pooled investment fund 核准汇集投资基金 =?W7OV^BE  
approved provident fund scheme 认可公积金计划 K. B\F)K  
approved provision 核准拨款 &~;M16XM,e  
approved redeemable share 核准可赎回股份  y=sae  
approved regional stock 认可地区性证券 6|lsG6uf  
approved retirement scheme 认可退休金计划 W;8A{3q%N0  
approved subordinated loan 核准附属贷款 ^X6e\]yj  
arbitrage 套戥；套汇；套利 ,~,q0PA7J  
arbitrageur 套戥者；套汇者 ;HAvor=?  
arbitrary amount 临时款项 i`52tH y_  
arrangement 措施；安排；协定 N?t*4Y  
arrears 欠款 ^O<'Qp,[:  
arrears of pay 欠付薪酬 2u -J+  
arrears of revenue 逾期未收税款；逾期未收的帐项 3f$n8>mq  
articles of association 组织章程；组织细则；组织章程细则 f?ycZ  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 f"gYX aVF+  
ascertainment of profit 确定利润 4r83;3WXs  
"Asia Clear" “亚洲结算系统”