[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 ~WSC6Bh@9  
allotment notice 股份配售通知；配股通知 _[W=1bGJ  
allotment of shares 股份分配 F<[8!^l(z  
allowable 可获宽免；免税的 i{2KMa{K  
allowable business loss 可扣除的营业亏损 _ sd?l  
allowable expenses 可扣税的支出 J']W7!p  
allowance 免税额；津贴；备抵；准备金 q2y:bqLWl  
allowance for debts 债项的免税额 l}x{.q7Ul  
allowance for depreciation by wear and tear 耗损折旧免税额 R[QE:#hT  
allowance for funeral expenses 殡殓费的免税额 sp%7iNs  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 ^^m%[$nw&r  
allowance for repairs and outgoings 修葺及支出方面的免税额 @,]v'l!u  
allowance to debtor 给债务人的津贴 j^gF~Wz^  
alteration of capital 资本更改 _~!,x.Dbp  
alternate trustee 候补受托人 ?k#%AM  
amalgamation 合并 ~$`b{  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 =LRUasF  
ambit of charges 征税范围；收费范围 KGIz)/eSg  
amended valuation 经修订的估值 pmC@ fB  
American Commodities Exchange 美国商品交易所 /bWV`*  
American Express Bank Limited 美国运通银行 IX}l)t[:(  
American Stock Exchange 美国证券交易所 E] [DVY  
amortization 摊销 4{|lzo'&  
amount due from banks 存放银行同业的款项
IH5thL@D  
amount due from banks abroad 存放海外银行同业的款项 bWqGypq4  
amount due from holding companies 控股公司欠款 &7 ,wdG  
amount due from local banks 存放本港银行同业的款项 aUnm9
ur  
amount due to banks 银行同业的存款 #xmUND`@  
amount due to banks abroad 海外银行同业的存款 ?@~FT1"6G  
amount due to holding companies 控股公司存款 {PU[MHZF  
amount due to local banks 本港银行同业的存款 |^ qW   
amount due to outport banks 外埠银行同业的存款 G 6][@q  
amount for note issue 发行纸币的款额 wdg[pt />  
amount of bond 担保契据的款额 HBt?cA '  
amount of consideration 代价款额 Y, P-@ (  
amount of contribution 供款数额 ?F-,4Ox{/  
amount of indebtedness 负债款额 ]C!u~A\jq  
amount of principal of the loan 贷款本金额 Ac|`5'/Tx  
amount of rates chargeable 应征差饷数额 eu#||  
amount of share capital 股本额 _? {2{^v  
amount of sums assured 承保款额 pH4i6B*5  
amount of variation 变动幅度 !n7?w@2a'  
amount of vote 拨款数额 !%Ak15o  
amount payable 应付款额 KT3[{lr  
amount receivable 应收款额 0xC!d-VIJ  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 b`^$2RM&  
analysis 分析 w:qwU\U>x  
ancillary risk 附属风险 2uB.0  
annual account 周年帐目；周年帐目报表；年度决算；年结 @-hy:th#  
annual accounting date 年结日期 LcF0:h'  
annual allowance 每年免税额；年积金；年度津贴；年津 })J]D~!p  
annual balance 年度余额 X3nwA#If1  
annual disposable income 每年可动用收入 -/h$Yb  
annual estimates 周年预算 DU;]Q:r{  
annual fee 年费 2W}RXqV<  
annual general meeting 周年大会 Y$(G)F
s  
annual growth rate 年增率；每年增长率 &P\T{d2"  
annual long-term supplement 长期个案每年补助金 9<R:)Df  
annual pensionable emolument 可供计算退休金的年薪 1r;Q5[ @  
annual report 年报 5f1yszd  
Annual Report on the Consumer Price Index 《消费物价指数年报》 giI9- C  
annual return 周年报表；周年申报表；每年报税表格 #oHHKl=M  
Annual Return Rules 《周年报表规则》 mk[n3oE1  
annual review of consumer prices 每年消费物价回顾 &R 0BuFL8  
annual roll-forward basis 逐年延展方式 5bgx;z9  
annual salary 年薪 3c6<JW  
annual statement 年度报表；年度决算表 2 ^|*M@3r  
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 A0'Yfuie  
annuitant 年金受益人 _N<8!(|w  
annuity 年金 >:Rc%ILym  
annuity contract 年金合约 5Eq_L  
annuity on human life 人寿年金 AR&u9Y)I  
antecedent debt 先前的债项 k&9 b&-=fk  
ante-dated cheque 倒填日期支票 9X!OQxmg  
anticipated expenditure 预期开支 ZVI.s
U  
anticipated net profit 预期纯利 >ztv3^w  
anticipated revenue 预期收入 T,k`WR  
anti-inflation measure 反通货膨胀措施 {uq  
anti-inflationary stance 反通货膨胀立场 d kPfdK}G  
apparent deficit 表面赤字 XWK A0  
apparent financial solvency 表面偿债能力 Y@Ty_j~  
apparent partner 表面合伙人 ~~>D=~B0'  
application for personal assessment 个人入息课税申请书 S_C+1e  
application of fund 资金应用 ny{|{a  
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 1
XwbsKQ}  
appointed actuary 委任精算师 {gzL}KL  
appointed auditor 委任核数师；委任审计师 Dk/;`sXV  
appointed trustee 委任的受托人 vX&Nh"0H&  
appointer 委任人 i:@00)V{,  
apportioned pro rata 按比例分摊 fAYm3+.l3  
apportionment 分配；分摊 )fv0H&g  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 2}t2k
>  
apportionment formula 分摊方程式 9=Y-w s  
apportionment of estate duty 遗产税的分摊 1)H+iN|im/  
appraisal 估价；评估 LY/K,6^a  
appreciable growth 可观增长 zuXJf+]  
appreciable impact 显着影响 _r&`[@m  
appreciable increase 可观增长 _z~|*7@  
appreciation 增值；升值 | M4_@
P  
appreciation against other currencies 相对其他货币升值 d XrLeoK  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 Wfz&:J#  
appreciation tax 增值税 (m25ZhW  
appropriation 拨款；拨用；拨付
fC52nK&T8  
appropriation account 拨款帐目 2{% U\^-  
Appropriation Bill 拨款法案 Q"S;r1 D  
appropriation-in-aid system 补助拨款办法 *ax$R6a#X  
approved assets 核准资产 hr(E,TAe  
approved basket stock 认可一篮子证券 N vQN  
approved budget 核准预算 rOEk%kJ  
approved charitable donation 认可慈善捐款 8:TN,p  
approved charitable institution 认可慈善机构 +\2{{~_z  
approved currency 核准货币；认可货币 Wyd,7]'z)Z  
approved estimates 核准预算 'WUd7  
approved estimates of expenditure 核准开支预算 { owK~  
approved overseas insurer 核准海外保险人 O'*KNJX  
approved overseas trust company 核准海外信托公司 9s7sn*aB#5  
approved pooled investment fund 核准汇集投资基金 [}}?a  
approved provident fund scheme 认可公积金计划 l`M{Ravvn*  
approved provision 核准拨款 F
I DV5Y/f  
approved redeemable share 核准可赎回股份 t
I~.3+F  
approved regional stock 认可地区性证券 CI{? Kb  
approved retirement scheme 认可退休金计划 Q,S~+bD(z  
approved subordinated loan 核准附属贷款 ozy~`$;c  
arbitrage 套戥；套汇；套利 :q/%uca9  
arbitrageur 套戥者；套汇者 <k+dJ=f  
arbitrary amount 临时款项 a6cq0g[#z  
arrangement 措施；安排；协定 T%B&HsH  
arrears 欠款 Ru9QQaHE
 
arrears of pay 欠付薪酬 Bf1,(^3XH  
arrears of revenue 逾期未收税款；逾期未收的帐项 p "\
Z@c  
articles of association 组织章程；组织细则；组织章程细则 F[RQ6PW  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 F<39eDNpz  
ascertainment of profit 确定利润 b"DaLwKkz  
"Asia Clear" “亚洲结算系统”