[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 ?>_.~b~  
allotment notice 股份配售通知；配股通知 *;m721#  
allotment of shares 股份分配 F-Ea85/K@4  
allowable 可获宽免；免税的 ?9mY #_Of  
allowable business loss 可扣除的营业亏损 4*3vZ6lhu  
allowable expenses 可扣税的支出 a AuQw  
allowance 免税额；津贴；备抵；准备金 oOlI*/OMb  
allowance for debts 债项的免税额 Qi%A/~  
allowance for depreciation by wear and tear 耗损折旧免税额 vcmS]$}  
allowance for funeral expenses 殡殓费的免税额 5?O"
N  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 r\]WDX!`  
allowance for repairs and outgoings 修葺及支出方面的免税额 pkoHi'}}$  
allowance to debtor 给债务人的津贴 .^uu*S_  
alteration of capital 资本更改 R3~&|>7/T  
alternate trustee 候补受托人 TuU.yvkU  
amalgamation 合并 nxt1Y04,H  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 "@ n$(-.  
ambit of charges 征税范围；收费范围 Cur)|  
amended valuation 经修订的估值 +[F8>9o&  
American Commodities Exchange 美国商品交易所 ,rd+ dN  
American Express Bank Limited 美国运通银行 DXUI/C f  
American Stock Exchange 美国证券交易所 8
+gn Wy  
amortization 摊销 h^ s}8y  
amount due from banks 存放银行同业的款项 EW`3h9v~  
amount due from banks abroad 存放海外银行同业的款项 ?`r/_EKNv  
amount due from holding companies 控股公司欠款 $Z j.  
amount due from local banks 存放本港银行同业的款项 -[F^~Gv|;  
amount due to banks 银行同业的存款 & mWq 'h  
amount due to banks abroad 海外银行同业的存款 ";~#epPkX  
amount due to holding companies 控股公司存款 T:ck/:ZH  
amount due to local banks 本港银行同业的存款 W%P&o}'  
amount due to outport banks 外埠银行同业的存款 $ W09nz9?  
amount for note issue 发行纸币的款额 8_lD*bEt  
amount of bond 担保契据的款额 5Z:HCp-aG  
amount of consideration 代价款额 WC4Il C  
amount of contribution 供款数额 )Q8Q#
S  
amount of indebtedness 负债款额 0j
XIx2y  
amount of principal of the loan 贷款本金额 @dXf_2T v=  
amount of rates chargeable 应征差饷数额 =k_u5@.Z  
amount of share capital 股本额 %%_90t  
amount of sums assured 承保款额 34U~7P r9  
amount of variation 变动幅度 84{<]
y  
amount of vote 拨款数额 ~`BOzP  
amount payable 应付款额 fZZ!kea[  
amount receivable 应收款额 p)oW'#@a  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 ,9rT|:N  
analysis 分析 ;2iZX=P`n  
ancillary risk 附属风险 U +]ab  
annual account 周年帐目；周年帐目报表；年度决算；年结 qgDBu\  
annual accounting date 年结日期 f|`{PP`\  
annual allowance 每年免税额；年积金；年度津贴；年津 MMf6QxYf  
annual balance 年度余额 t@Jo ?0s  
annual disposable income 每年可动用收入 H)p
{T@  
annual estimates 周年预算 #Kl;iY:n  
annual fee 年费 1w5nBVC*$V  
annual general meeting 周年大会 UJZa1p@L  
annual growth rate 年增率；每年增长率 l YhwV\3  
annual long-term supplement 长期个案每年补助金 [bc
qaT  
annual pensionable emolument 可供计算退休金的年薪 2vXMrh\  
annual report 年报 N>~*Jp2;  
Annual Report on the Consumer Price Index 《消费物价指数年报》 
}bHpFe  
annual return 周年报表；周年申报表；每年报税表格 d/^^8XUK  
Annual Return Rules 《周年报表规则》 QIw.`$H+  
annual review of consumer prices 每年消费物价回顾 j)uIe)wZw  
annual roll-forward basis 逐年延展方式 +n:#Uf)  
annual salary 年薪 giTlXz3D9  
annual statement 年度报表；年度决算表 #?/.LMn{  
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 (=X16}n:>  
annuitant 年金受益人 -L[K1;Xv"  
annuity 年金 Y7p#K<y]9  
annuity contract 年金合约 ?{[H+hzz0  
annuity on human life 人寿年金 wEp/bR1=  
antecedent debt 先前的债项 G'("- 9  
ante-dated cheque 倒填日期支票 l9Vim9R5T  
anticipated expenditure 预期开支 FYj3! H  
anticipated net profit 预期纯利 7#&sG  
anticipated revenue 预期收入 jzV#%O{`  
anti-inflation measure 反通货膨胀措施 jPd<h{js  
anti-inflationary stance 反通货膨胀立场 dlU=k9N-  
apparent deficit 表面赤字 qM`SN4C  
apparent financial solvency 表面偿债能力 Y~CS2%j  
apparent partner 表面合伙人 QXrK-&fju  
application for personal assessment 个人入息课税申请书 $?A]!Y;  
application of fund 资金应用 <HD/&4$[  
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 #K[ @$BY:  
appointed actuary 委任精算师 @s/ qOq?  
appointed auditor 委任核数师；委任审计师 +VeLd+Q}  
appointed trustee 委任的受托人 Nr)(&c8  
appointer 委任人 O+yR+aXr'8  
apportioned pro rata 按比例分摊 `+gF|o9  
apportionment 分配；分摊 3aOFpCs|#  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 5x: XXj"  
apportionment formula 分摊方程式 nMnc&8r  
apportionment of estate duty 遗产税的分摊 0uvL,hF  
appraisal 估价；评估 u-W=~EO5#  
appreciable growth 可观增长  [ ~E}x  
appreciable impact 显着影响 F,W(H@ ~x  
appreciable increase 可观增长 m&\Gz*)3  
appreciation 增值；升值 8}0 D?  
appreciation against other currencies 相对其他货币升值 &a:aW;^A7  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 3ZVfZf  
appreciation tax 增值税 q8D1MEBL`  
appropriation 拨款；拨用；拨付 p[wjHfIq  
appropriation account 拨款帐目 -lp_~)j^  
Appropriation Bill 拨款法案 4 A<c@g2  
appropriation-in-aid system 补助拨款办法 U".-C`4v  
approved assets 核准资产 #=tWCxf=  
approved basket stock 认可一篮子证券 (y36NH+  
approved budget 核准预算 W6PGv1iaW>  
approved charitable donation 认可慈善捐款 W)_B(;$]  
approved charitable institution 认可慈善机构 8 2qe|XD4p  
approved currency 核准货币；认可货币 ?{2-,M0  
approved estimates 核准预算 KYQ6U.%W  
approved estimates of expenditure 核准开支预算 gu/Yc`S[  
approved overseas insurer 核准海外保险人 w7 C=R8^  
approved overseas trust company 核准海外信托公司 jHzy1P{?  
approved pooled investment fund 核准汇集投资基金 Fzu{,b  
approved provident fund scheme 认可公积金计划 pg<>Ow5,~l  
approved provision 核准拨款 vuAjAeKm  
approved redeemable share 核准可赎回股份 ]]7T5'.  
approved regional stock 认可地区性证券 Q4x71*vy  
approved retirement scheme 认可退休金计划 |(V3  
approved subordinated loan 核准附属贷款 .jKO 6f  
arbitrage 套戥；套汇；套利 mvw:E_  
arbitrageur 套戥者；套汇者 Hke\W'&  
arbitrary amount 临时款项 dO@iq^9-  
arrangement 措施；安排；协定 BpCSf.zZ  
arrears 欠款 "&%Hb's  
arrears of pay 欠付薪酬 <Zi
O[dEV  
arrears of revenue 逾期未收税款；逾期未收的帐项 RoTT%c P_  
articles of association 组织章程；组织细则；组织章程细则 +R_U  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 AM[:Og S  
ascertainment of profit 确定利润 4L0LT>'M\  
"Asia Clear" “亚洲结算系统”