[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 coE&24,0  
allotment notice 股份配售通知；配股通知 ?X$,fQ#F|  
allotment of shares 股份分配 7*+]wEs  
allowable 可获宽免；免税的 QP@<)`1t9  
allowable business loss 可扣除的营业亏损 jdA ]2]  
allowable expenses 可扣税的支出 #s-iy+/1oN  
allowance 免税额；津贴；备抵；准备金 o89( h!  
allowance for debts 债项的免税额 }GwVKAjP  
allowance for depreciation by wear and tear 耗损折旧免税额 3 fj  
allowance for funeral expenses 殡殓费的免税额 ~:4kU/]  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 >H][.@LyR  
allowance for repairs and outgoings 修葺及支出方面的免税额 \;5\
9B"i  
allowance to debtor 给债务人的津贴 IIFMYl gF  
alteration of capital 资本更改 j V3)2C}  
alternate trustee 候补受托人 Ch rY"  
amalgamation 合并 vsB*rP=  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 5f'DoT  
ambit of charges 征税范围；收费范围 PG%0yv%  
amended valuation 经修订的估值 Sb2v_o  
American Commodities Exchange 美国商品交易所 ]$-cMX  
American Express Bank Limited 美国运通银行 (46 {r}_O  
American Stock Exchange 美国证券交易所 .1 )RW5|c  
amortization 摊销 :Sg&0Wj+#j  
amount due from banks 存放银行同业的款项 @LE[ac  
amount due from banks abroad 存放海外银行同业的款项 ,Z9>h[JF  
amount due from holding companies 控股公司欠款 ,SlN zR  
amount due from local banks 存放本港银行同业的款项 U!w1AY|  
amount due to banks 银行同业的存款 "O>n@Q|  
amount due to banks abroad 海外银行同业的存款 H&}ipaDO  
amount due to holding companies 控股公司存款 p4 u5mM  
amount due to local banks 本港银行同业的存款 C_:k8?  
amount due to outport banks 外埠银行同业的存款 O{z}8&oR:  
amount for note issue 发行纸币的款额 RuW!*LI  
amount of bond 担保契据的款额 n_D8JF  
amount of consideration 代价款额 lb'Cl3H  
amount of contribution 供款数额 #1-xw~_  
amount of indebtedness 负债款额 ~q0*"\Ff  
amount of principal of the loan 贷款本金额 ]1-z!B4K  
amount of rates chargeable 应征差饷数额 L *[K>iW  
amount of share capital 股本额 }1 vT)  
amount of sums assured 承保款额 vdoZ&Tu  
amount of variation 变动幅度 [ t]X/O3<  
amount of vote 拨款数额 R! s6% :Yg  
amount payable 应付款额 #Sg\q8(O  
amount receivable 应收款额 (LAXM x  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 Ma-\^S=  
analysis 分析 g\oSG)  
ancillary risk 附属风险 w>?Un,K  
annual account 周年帐目；周年帐目报表；年度决算；年结 @{ ;XZb^  
annual accounting date 年结日期 3+7^uR$/I4  
annual allowance 每年免税额；年积金；年度津贴；年津 k5d\w@G"~  
annual balance 年度余额 0IM8  
annual disposable income 每年可动用收入 uv{P,]lK  
annual estimates 周年预算 OvL\u{(<F  
annual fee 年费 pj|pcv^  
annual general meeting 周年大会 1m<Rw I3s  
annual growth rate 年增率；每年增长率 l?E a#  
annual long-term supplement 长期个案每年补助金 >"X\>M`"  
annual pensionable emolument 可供计算退休金的年薪 5__+_hO ;3  
annual report 年报 RWq{Ff}Hk  
Annual Report on the Consumer Price Index 《消费物价指数年报》 #:fQ.WWO  
annual return 周年报表；周年申报表；每年报税表格 1MkI0OZE  
Annual Return Rules 《周年报表规则》 DmqX"x%P  
annual review of consumer prices 每年消费物价回顾 G1T^a>tj4  
annual roll-forward basis 逐年延展方式 $9 p!Y}  
annual salary 年薪 n;XW
MY  
annual statement 年度报表；年度决算表 }71LLzG`/  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 i?;r7>  
annuitant 年金受益人 n_K~vD  
annuity 年金 ["<nq`~  
annuity contract 年金合约 Tn-C>=tR~%  
annuity on human life 人寿年金 -l+P8:fL~  
antecedent debt 先前的债项 R/b4NGW@  
ante-dated cheque 倒填日期支票 8Q`WB0E<|  
anticipated expenditure 预期开支 Zwt;d5U  
anticipated net profit 预期纯利 3Q}$fQ&S  
anticipated revenue 预期收入 "GT4s?6O  
anti-inflation measure 反通货膨胀措施 =#5D(0Ab  
anti-inflationary stance 反通货膨胀立场 CCijf]+  
apparent deficit 表面赤字 Rxpn~QQ  
apparent financial solvency 表面偿债能力 RH)EB<PV  
apparent partner 表面合伙人 -XoPia2  
application for personal assessment 个人入息课税申请书 > Vb@[  
application of fund 资金应用 Die-@z|Y  
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 W><Zn=G4)b  
appointed actuary 委任精算师 6bc337b  
appointed auditor 委任核数师；委任审计师 _S0+;9fhY  
appointed trustee 委任的受托人 x90*yaw>h  
appointer 委任人 igf)Hb;5  
apportioned pro rata 按比例分摊 mbl]>JsQD  
apportionment 分配；分摊 z5\;OLJS,  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 Lju7,/UD  
apportionment formula 分摊方程式 jPvDFT^d/  
apportionment of estate duty 遗产税的分摊 }`VDD?M  
appraisal 估价；评估 B= L&bx  
appreciable growth 可观增长 .uo.N  
appreciable impact 显着影响 I&c ~8Dw  
appreciable increase 可观增长 >>dm}X  
appreciation 增值；升值 =%)+%[wv  
appreciation against other currencies 相对其他货币升值 ~i'Nqe_  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 q
=HHNjj8  
appreciation tax 增值税 ,"
-Rf<q/  
appropriation 拨款；拨用；拨付 Y>."3*^  
appropriation account 拨款帐目 [t\B6XxT  
Appropriation Bill 拨款法案 /h2b;"  
appropriation-in-aid system 补助拨款办法 >r/rc`Q  
approved assets 核准资产 fpyz'   
approved basket stock 认可一篮子证券 -a Gcf]6  
approved budget 核准预算 1B>Vt*=  
approved charitable donation 认可慈善捐款 MWk:sBCqr  
approved charitable institution 认可慈善机构 2],_^XBvB  
approved currency 核准货币；认可货币 `L;eb a  
approved estimates 核准预算 Q\ ^[!|  
approved estimates of expenditure 核准开支预算 1xJ TWWj-  
approved overseas insurer 核准海外保险人 fBtm%f  
approved overseas trust company 核准海外信托公司 - "*r  
approved pooled investment fund 核准汇集投资基金 !33#. @[  
approved provident fund scheme 认可公积金计划 Bc-yxjsw  
approved provision 核准拨款 |xr%6 [Ff  
approved redeemable share 核准可赎回股份 B-.v0R`5  
approved regional stock 认可地区性证券 c47")2/yO  
approved retirement scheme 认可退休金计划 %wV>0gQTf  
approved subordinated loan 核准附属贷款 Rr(* aC2P  
arbitrage 套戥；套汇；套利 3 vP(SIF  
arbitrageur 套戥者；套汇者 uNbH\qd=  
arbitrary amount 临时款项 \b'xt  
arrangement 措施；安排；协定 _zxLwU1(x  
arrears 欠款 PHg48Y"Nd  
arrears of pay 欠付薪酬 y]..=z_ql  
arrears of revenue 逾期未收税款；逾期未收的帐项 :A46~UA!$  
articles of association 组织章程；组织细则；组织章程细则 egR9AEJvz  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 =bh*[,-  
ascertainment of profit 确定利润 ;Lw{XqT  
"Asia Clear" “亚洲结算系统”