[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  RD$:.  
allotment notice 股份配售通知；配股通知 HDj6E"  
allotment of shares 股份分配 "{q#)N  
allowable 可获宽免；免税的 Y_Yf'z1>[  
allowable business loss 可扣除的营业亏损 @]3\*&R}  
allowable expenses 可扣税的支出 Jf YgZ\#  
allowance 免税额；津贴；备抵；准备金 "Q?+T:D8|  
allowance for debts 债项的免税额 .. `I<2  
allowance for depreciation by wear and tear 耗损折旧免税额 S?~0)EXj(  
allowance for funeral expenses 殡殓费的免税额 e3I""D{)[=  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 Qqm?%7A1  
allowance for repairs and outgoings 修葺及支出方面的免税额 J8ni}\f  
allowance to debtor 给债务人的津贴 .9
~j%]q  
alteration of capital 资本更改 ,\4]uZ<  
alternate trustee 候补受托人 L\Se ,  
amalgamation 合并 ;ALWL~Xm  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 I8xdE(o8+  
ambit of charges 征税范围；收费范围 ug3\K83aj/  
amended valuation 经修订的估值 RQVu~7d[  
American Commodities Exchange 美国商品交易所 pMfb(D"  
American Express Bank Limited 美国运通银行 U]P B)  
American Stock Exchange 美国证券交易所 wh$bDTCj  
amortization 摊销 MN?aPpr>  
amount due from banks 存放银行同业的款项 0eY!Z._^  
amount due from banks abroad 存放海外银行同业的款项 gOF^?M11x  
amount due from holding companies 控股公司欠款 (r|m&/  
amount due from local banks 存放本港银行同业的款项 zv]ZEWVzc  
amount due to banks 银行同业的存款 $xO8?  
amount due to banks abroad 海外银行同业的存款 ?sN{U\  
amount due to holding companies 控股公司存款 )+.=z  
amount due to local banks 本港银行同业的存款 z.Cj%N  
amount due to outport banks 外埠银行同业的存款 b3A0o*  
amount for note issue 发行纸币的款额 kx,.)qKk  
amount of bond 担保契据的款额 qC`}vr|Z  
amount of consideration 代价款额 mixsJ}
e  
amount of contribution 供款数额 `/O`%6,f1!  
amount of indebtedness 负债款额 Z?
)g'n  
amount of principal of the loan 贷款本金额 HTQZIm  
amount of rates chargeable 应征差饷数额 .}IW!$ dq  
amount of share capital 股本额 q/O2E<=w*c  
amount of sums assured 承保款额 ;;0'BdsL`  
amount of variation 变动幅度 Hw \of  
amount of vote 拨款数额 Af3|l  
amount payable 应付款额 [
ZWAXl $  
amount receivable 应收款额 =AIts[!qd  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 :ld~9  
analysis 分析 nI:M!j5s`  
ancillary risk 附属风险 t2[/eM.G  
annual account 周年帐目；周年帐目报表；年度决算；年结 Y'U1=w~E  
annual accounting date 年结日期 us.#|~i<h  
annual allowance 每年免税额；年积金；年度津贴；年津 VF`!ks  
annual balance 年度余额 5B=uvp|Y  
annual disposable income 每年可动用收入 F0$w9p  
annual estimates 周年预算 Q-7?'\h  
annual fee 年费 *5)UIRd  
annual general meeting 周年大会 Q'OtXs 80  
annual growth rate 年增率；每年增长率 2KLMFI.F  
annual long-term supplement 长期个案每年补助金 Ht[$s40P  
annual pensionable emolument 可供计算退休金的年薪 ifDWN*k6  
annual report 年报 U1 _"D+XB  
Annual Report on the Consumer Price Index 《消费物价指数年报》 ~P3b5 -  
annual return 周年报表；周年申报表；每年报税表格 VLXA6+  
Annual Return Rules 《周年报表规则》 \.LjA_  
annual review of consumer prices 每年消费物价回顾 "&6vFmr  
annual roll-forward basis 逐年延展方式 DU^.5f  
annual salary 年薪 lV\iYX2#  
annual statement 年度报表；年度决算表 4=Th<,<  
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 s~M$Wo8  
annuitant 年金受益人 N/tcW  
annuity 年金 K(;qdIr  
annuity contract 年金合约 )Zq'r L<  
annuity on human life 人寿年金 uu6 JZp  
antecedent debt 先前的债项 ~F"S]  
ante-dated cheque 倒填日期支票 s= %3`3Fo  
anticipated expenditure 预期开支 h>pu^ `hk  
anticipated net profit 预期纯利 /.]u%;%r[  
anticipated revenue 预期收入 nxZz{&  
anti-inflation measure 反通货膨胀措施 +|/0sPW(  
anti-inflationary stance 反通货膨胀立场 %o?)`z9-  
apparent deficit 表面赤字 Wga2).j6  
apparent financial solvency 表面偿债能力 f@i#Znkf*?  
apparent partner 表面合伙人 #b^6>  
application for personal assessment 个人入息课税申请书 .W{CJh  
application of fund 资金应用 lHM+<Z  
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 *w0!C:mL&  
appointed actuary 委任精算师 orjtwF>^  
appointed auditor 委任核数师；委任审计师 HVa9b;  
appointed trustee 委任的受托人
$@PruY3[  
appointer 委任人 I=!kPuw  
apportioned pro rata 按比例分摊 u}du@Aq  
apportionment 分配；分摊 N< Sl88+U  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 =Kj{wA O  
apportionment formula 分摊方程式 gX"-3w  
apportionment of estate duty 遗产税的分摊 )+N{D=YM  
appraisal 估价；评估 )U~|QdZ  
appreciable growth 可观增长 'V]C.`9c  
appreciable impact 显着影响 j|KDgI<0  
appreciable increase 可观增长 oJA_"xp  
appreciation 增值；升值 6Z|h>H5a  
appreciation against other currencies 相对其他货币升值 _y4O2n[e  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 }u
ma<b  
appreciation tax 增值税 p8'$@:M\  
appropriation 拨款；拨用；拨付 p_I^7 $  
appropriation account 拨款帐目 `,}7LfY  
Appropriation Bill 拨款法案 iqlb,8  
appropriation-in-aid system 补助拨款办法 +zh\W9  
approved assets 核准资产 +,,(8=5g  
approved basket stock 认可一篮子证券 lp(2"$nQ  
approved budget 核准预算 ps'_Y<@  
approved charitable donation 认可慈善捐款 /ZyMD(_J  
approved charitable institution 认可慈善机构 Ao\P|K9MyL  
approved currency 核准货币；认可货币 #LR4%}mg  
approved estimates 核准预算 ),yar9C  
approved estimates of expenditure 核准开支预算 e|oMbTZ5m  
approved overseas insurer 核准海外保险人 ;`oK5  
approved overseas trust company 核准海外信托公司 SnG(/1C8  
approved pooled investment fund 核准汇集投资基金 9)wYSz'  
approved provident fund scheme 认可公积金计划 xf&[QG+Ef  
approved provision 核准拨款 /3M8;>@u  
approved redeemable share 核准可赎回股份 _0+X32HjJ  
approved regional stock 认可地区性证券 [W3X$r~-  
approved retirement scheme 认可退休金计划 H=@KlSC^  
approved subordinated loan 核准附属贷款 uXc;!*  
arbitrage 套戥；套汇；套利 QF/ULW0G!  
arbitrageur 套戥者；套汇者 Ba[,9l[  
arbitrary amount 临时款项 lqfTF  
arrangement 措施；安排；协定 z% bH?1^o  
arrears 欠款 u)<]Pb})r  
arrears of pay 欠付薪酬 X\`']\l  
arrears of revenue 逾期未收税款；逾期未收的帐项 Il [~  
articles of association 组织章程；组织细则；组织章程细则 @eJ8wf]  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 {dZ]+2Z~+  
ascertainment of profit 确定利润 1 tOslP@  
"Asia Clear" “亚洲结算系统”