[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 2;DuHO1  
allotment notice 股份配售通知；配股通知 sE Q=dcK  
allotment of shares 股份分配 #\ X#w<\?  
allowable 可获宽免；免税的 y+c|vdW%  
allowable business loss 可扣除的营业亏损 4O)1uF;  
allowable expenses 可扣税的支出 1Y7Eajt-5  
allowance 免税额；津贴；备抵；准备金 hM6PP7XH  
allowance for debts 债项的免税额 rPLm5ni  
allowance for depreciation by wear and tear 耗损折旧免税额 Vt".%d/`7  
allowance for funeral expenses 殡殓费的免税额 lE&&_INHQ  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 6sx'S?Qa*  
allowance for repairs and outgoings 修葺及支出方面的免税额 d\R,Q  
allowance to debtor 给债务人的津贴 jw^<IMAG\8  
alteration of capital 资本更改 }}\vV}s  
alternate trustee 候补受托人 sP;nGQ.eN  
amalgamation 合并 a!"$~y$*  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 pgQV/6  
ambit of charges 征税范围；收费范围 z6
jc8Z=O  
amended valuation 经修订的估值 !
O:y@  
American Commodities Exchange 美国商品交易所 jU9$Ehg I  
American Express Bank Limited 美国运通银行 w1OI4C)~  
American Stock Exchange 美国证券交易所 ;U.hxh;+  
amortization 摊销 ;h*K}U  
amount due from banks 存放银行同业的款项 z8SmkL  
amount due from banks abroad 存放海外银行同业的款项 7 /VK##z  
amount due from holding companies 控股公司欠款
ebUBrxZX  
amount due from local banks 存放本港银行同业的款项 }NzpiY9  
amount due to banks 银行同业的存款 =F]FP5V  
amount due to banks abroad 海外银行同业的存款 KLitg6&P  
amount due to holding companies 控股公司存款 <b`E_   
amount due to local banks 本港银行同业的存款 qUob?| ^   
amount due to outport banks 外埠银行同业的存款 #xQr<p$L6  
amount for note issue 发行纸币的款额 ZjQ |Wx  
amount of bond 担保契据的款额 V C24sU  
amount of consideration 代价款额 ]+XYEv  
amount of contribution 供款数额 X[PZg{   
amount of indebtedness 负债款额 ^Eb.:}!D6  
amount of principal of the loan 贷款本金额 ?fUlgQ}N  
amount of rates chargeable 应征差饷数额 'rO!AcdLU  
amount of share capital 股本额 4W#vP
  
amount of sums assured 承保款额 {=!b/l;@  
amount of variation 变动幅度 $c:ynjL|P-  
amount of vote 拨款数额 z$/_I
0[  
amount payable 应付款额 M^r1S  
amount receivable 应收款额 |"/8XA  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 c#Sa]n  
analysis 分析 ;CmS ~K:  
ancillary risk 附属风险 )FF>IFHG  
annual account 周年帐目；周年帐目报表；年度决算；年结 TarIPp  
annual accounting date 年结日期 bF"G[pD  
annual allowance 每年免税额；年积金；年度津贴；年津 aWWU4xe  
annual balance 年度余额 #\.,?A}9  
annual disposable income 每年可动用收入 GqaDL3Niqs  
annual estimates 周年预算 zF8dKFE~  
annual fee 年费 i|w81p^o  
annual general meeting 周年大会 K]s[5  
annual growth rate 年增率；每年增长率 mpI5J'>]  
annual long-term supplement 长期个案每年补助金 5_I->-<  
annual pensionable emolument 可供计算退休金的年薪 >VP=MbN  
annual report 年报 PE}:ybsX  
Annual Report on the Consumer Price Index 《消费物价指数年报》 Bm.:^:&k  
annual return 周年报表；周年申报表；每年报税表格 OWjk=u2Lz  
Annual Return Rules 《周年报表规则》 m#PY, y  
annual review of consumer prices 每年消费物价回顾 E9Np0M<  
annual roll-forward basis 逐年延展方式 OjJXysslXO  
annual salary 年薪 "a ueL/dgN  
annual statement 年度报表；年度决算表 @SJL\{_  
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 ]>LhkA@V  
annuitant 年金受益人 5!DBmAB  
annuity 年金 dJ2Hr;Lc  
annuity contract 年金合约 DcoX+8 7  
annuity on human life 人寿年金  FT#8L  
antecedent debt 先前的债项 ,2j&ko1  
ante-dated cheque 倒填日期支票 ryW'Z{+r'  
anticipated expenditure 预期开支 Rzbj  
anticipated net profit 预期纯利 kP#B5K_U|  
anticipated revenue 预期收入 m?pstuUK(  
anti-inflation measure 反通货膨胀措施 `k[-M2[  
anti-inflationary stance 反通货膨胀立场 -8
:&>~4`  
apparent deficit 表面赤字 5R
@  
apparent financial solvency 表面偿债能力 Bg5Wba%NK  
apparent partner 表面合伙人 ^?0DP>XA  
application for personal assessment 个人入息课税申请书 5p<ItU$pnL  
application of fund 资金应用 S1p;nK  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 z=rT%lz6  
appointed actuary 委任精算师 6x h:/j3  
appointed auditor 委任核数师；委任审计师 'Jt]7;04p  
appointed trustee 委任的受托人 f,V<;s  
appointer 委任人  `x l   
apportioned pro rata 按比例分摊 M m[4yP%  
apportionment 分配；分摊 cik!GA  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 :3XA!o&.T3  
apportionment formula 分摊方程式 n[T[DCQ,  
apportionment of estate duty 遗产税的分摊 r=5{o1"  
appraisal 估价；评估 K/tRe/t}  
appreciable growth 可观增长 VL%UR{  
appreciable impact 显着影响 @.b+av4J  
appreciable increase 可观增长 F~%]6^$w  
appreciation 增值；升值 ROg(U8 N  
appreciation against other currencies 相对其他货币升值 P<l&0dPO8  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 "uuVy$6C  
appreciation tax 增值税 GN ]cDik  
appropriation 拨款；拨用；拨付 o.w\l\  
appropriation account 拨款帐目 ^B(V4-|  
Appropriation Bill 拨款法案 KM}f:_J*lg  
appropriation-in-aid system 补助拨款办法 jhXkS j  
approved assets 核准资产 ,TXTS*V?  
approved basket stock 认可一篮子证券 l>Z5 uSG  
approved budget 核准预算 7ePqmB<.  
approved charitable donation 认可慈善捐款 lG4H: [5V  
approved charitable institution 认可慈善机构 ,4zmb`dP <  
approved currency 核准货币；认可货币 1Ty<\b Z=  
approved estimates 核准预算 CN#+U,NZV  
approved estimates of expenditure 核准开支预算 X%Z{K-  
approved overseas insurer 核准海外保险人 3HLNCt09  
approved overseas trust company 核准海外信托公司 ]w;rfn9D  
approved pooled investment fund 核准汇集投资基金 ofPHmh`  
approved provident fund scheme 认可公积金计划  {Or;  
approved provision 核准拨款 0~ZFv Wv  
approved redeemable share 核准可赎回股份 mz@T  
approved regional stock 认可地区性证券 "}q@Y=  
approved retirement scheme 认可退休金计划 (eCJ;%%k  
approved subordinated loan 核准附属贷款 /4a._@1h[y  
arbitrage 套戥；套汇；套利 @6{~05.p  
arbitrageur 套戥者；套汇者 ;'5>q&[qbP  
arbitrary amount 临时款项 LV\DBDM  
arrangement 措施；安排；协定 .q `Hjmg<  
arrears 欠款 b4E:Wn9x  
arrears of pay 欠付薪酬 lzYEx  
arrears of revenue 逾期未收税款；逾期未收的帐项 )Y2{_ bx4"  
articles of association 组织章程；组织细则；组织章程细则 ~aMlr6;  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 E=e*VEjy  
ascertainment of profit 确定利润 [z9`)VIe  
"Asia Clear" “亚洲结算系统”