[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 Bdo{zv&A  
allotment notice 股份配售通知；配股通知 {C |R@S  
allotment of shares 股份分配 5xH=w:  
allowable 可获宽免；免税的 ~IhA O}1  
allowable business loss 可扣除的营业亏损 zs$r>rlO  
allowable expenses 可扣税的支出 CKAd\L   
allowance 免税额；津贴；备抵；准备金 ==Gc%  
allowance for debts 债项的免税额 ~^wSwd[  
allowance for depreciation by wear and tear 耗损折旧免税额 N0 {e7M  
allowance for funeral expenses 殡殓费的免税额 cILS  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 ch i=]*9  
allowance for repairs and outgoings 修葺及支出方面的免税额
U`v2Yw3E  
allowance to debtor 给债务人的津贴 I0XJ&P%  
alteration of capital 资本更改 VL%. maj  
alternate trustee 候补受托人 zt .kNb  
amalgamation 合并 '-wmY?ZFxy  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 fCt|8,-H  
ambit of charges 征税范围；收费范围 Cqd\n#d/~  
amended valuation 经修订的估值 Emlj,c<? j  
American Commodities Exchange 美国商品交易所 j>8DaEfwx  
American Express Bank Limited 美国运通银行 zlMh^+rMX  
American Stock Exchange 美国证券交易所 P&`%VW3E  
amortization 摊销 Ny^ 1#R  
amount due from banks 存放银行同业的款项 \Qml~?$@lH  
amount due from banks abroad 存放海外银行同业的款项 -K{R7  
amount due from holding companies 控股公司欠款 t]K20(FSN  
amount due from local banks 存放本港银行同业的款项 Q2 q
~m8(  
amount due to banks 银行同业的存款 la[ pA  
amount due to banks abroad 海外银行同业的存款 gt{kjrTv&  
amount due to holding companies 控股公司存款 5|*{~O |  
amount due to local banks 本港银行同业的存款 Zue3Z{31T  
amount due to outport banks 外埠银行同业的存款 ZP";B^J  
amount for note issue 发行纸币的款额 [@@{z9c  
amount of bond 担保契据的款额 eV7;#w<]  
amount of consideration 代价款额 kn3w6]  
amount of contribution 供款数额 Y?^liI`#  
amount of indebtedness 负债款额 zgD?e?yPO  
amount of principal of the loan 贷款本金额 "FHJ_$!  
amount of rates chargeable 应征差饷数额 r1!1u7dr t  
amount of share capital 股本额 i{$-[*WHiV  
amount of sums assured 承保款额 i'fw>-0  
amount of variation 变动幅度 w/@ZPBRo]  
amount of vote 拨款数额 IQ_6DF  
amount payable 应付款额 CPB{eQeDuv  
amount receivable 应收款额 )KZMRAT-  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 Jg#0g eU  
analysis 分析 BTAbDyH5  
ancillary risk 附属风险 \$9C1@B@  
annual account 周年帐目；周年帐目报表；年度决算；年结 _E'? U  
annual accounting date 年结日期 ns~]a:1yh  
annual allowance 每年免税额；年积金；年度津贴；年津 t/ \S9  
annual balance 年度余额 =3-=p&*  
annual disposable income 每年可动用收入 M?l v  
annual estimates 周年预算 bPVk5G*ruP  
annual fee 年费 .xIAep_  
annual general meeting 周年大会 =lAjQt
 
annual growth rate 年增率；每年增长率 're:_;lG  
annual long-term supplement 长期个案每年补助金 e!6yxL*[@[  
annual pensionable emolument 可供计算退休金的年薪 4,y7a=qf3  
annual report 年报 ]>
M\|,wh  
Annual Report on the Consumer Price Index 《消费物价指数年报》 etX@z'H  
annual return 周年报表；周年申报表；每年报税表格 dN5{W0_  
Annual Return Rules 《周年报表规则》 h$5[04.Q  
annual review of consumer prices 每年消费物价回顾 /r4l7K  
annual roll-forward basis 逐年延展方式 k4Q>J,k  
annual salary 年薪 x-i1:W9;  
annual statement 年度报表；年度决算表 E2DfG^sGV  
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 !!\}-r^y%  
annuitant 年金受益人 ]i {yJ)i  
annuity 年金 ;JxL>K(  
annuity contract 年金合约 l"ms:v  
annuity on human life 人寿年金 W&5/1``u\  
antecedent debt 先前的债项 jG>W+lq  
ante-dated cheque 倒填日期支票 k`5I"-e  
anticipated expenditure 预期开支 \2@J^O1,  
anticipated net profit 预期纯利 Q6m8N
 
anticipated revenue 预期收入 4iAF<|6s  
anti-inflation measure 反通货膨胀措施 bK:U:vpYm  
anti-inflationary stance 反通货膨胀立场 9a*#r;R  
apparent deficit 表面赤字 5L3+KkX@  
apparent financial solvency 表面偿债能力 }y6)d.   
apparent partner 表面合伙人 z~Q=OPCnY  
application for personal assessment 个人入息课税申请书 oU|G74e6  
application of fund 资金应用 evZcoH3~  
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 gqS9{K(f  
appointed actuary 委任精算师 mx^Ga=: ?  
appointed auditor 委任核数师；委任审计师 a``|sn9  
appointed trustee 委任的受托人 !(lcUdBd  
appointer 委任人 Q:b0M11QR  
apportioned pro rata 按比例分摊 ROFZ*@CH<  
apportionment 分配；分摊 #*bmwb*i  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 P<g(i 6]  
apportionment formula 分摊方程式 F85_Lz4  
apportionment of estate duty 遗产税的分摊 f<8
Hvumw  
appraisal 估价；评估 lcl|o3yQ  
appreciable growth 可观增长 Z3]I^i FI  
appreciable impact 显着影响 `,] Bs*~  
appreciable increase 可观增长 ZVgfrvZP  
appreciation 增值；升值 -, bnj
^L  
appreciation against other currencies 相对其他货币升值 %,bD| NKp  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 6*i**  
appreciation tax 增值税 %o8o~B|{.U  
appropriation 拨款；拨用；拨付 &_L%wV|[  
appropriation account 拨款帐目 f$dPDbZQ  
Appropriation Bill 拨款法案 )JzY%a SP  
appropriation-in-aid system 补助拨款办法 %jtUbBN  
approved assets 核准资产 m,)s8_a  
approved basket stock 认可一篮子证券 %>FtA)  
approved budget 核准预算 nJe}U#  
approved charitable donation 认可慈善捐款 u%C oo  
approved charitable institution 认可慈善机构 l
@);U%\pS  
approved currency 核准货币；认可货币 _v&fIo  
approved estimates 核准预算 CyIlv0fd}  
approved estimates of expenditure 核准开支预算 nL 5tHz:e  
approved overseas insurer 核准海外保险人 4]r_K2.cc  
approved overseas trust company 核准海外信托公司 6U{A6hH]  
approved pooled investment fund 核准汇集投资基金 `#$}P;W  
approved provident fund scheme 认可公积金计划 %mC@}  
approved provision 核准拨款 u ON(LavB  
approved redeemable share 核准可赎回股份 6\8d6x>  
approved regional stock 认可地区性证券 ZPZh6^cc  
approved retirement scheme 认可退休金计划 6nTM~]5.  
approved subordinated loan 核准附属贷款 e(7#>O%1  
arbitrage 套戥；套汇；套利 vK!`#W`X  
arbitrageur 套戥者；套汇者 E !!,JnU  
arbitrary amount 临时款项 =muQ7l:(  
arrangement 措施；安排；协定 j !*,(  
arrears 欠款 i >3`V6  
arrears of pay 欠付薪酬 AA5G`LiT  
arrears of revenue 逾期未收税款；逾期未收的帐项 vX:}tir[  
articles of association 组织章程；组织细则；组织章程细则 Dck/Ea  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 J];Sj  
ascertainment of profit 确定利润 :{a < ~n`  
"Asia Clear" “亚洲结算系统”