[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 4g+Dp&U  
allotment notice 股份配售通知；配股通知 qBF6LhR  
allotment of shares 股份分配 YC[cQX  
allowable 可获宽免；免税的 Q%r KKOX8  
allowable business loss 可扣除的营业亏损 *(E]]8o  
allowable expenses 可扣税的支出 pF/s5z  
allowance 免税额；津贴；备抵；准备金 iVT)V>Up  
allowance for debts 债项的免税额 q\Q'9Rl0(  
allowance for depreciation by wear and tear 耗损折旧免税额 T{:8,CiW  
allowance for funeral expenses 殡殓费的免税额 DrK@y8  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 CFXr=.yz  
allowance for repairs and outgoings 修葺及支出方面的免税额 |W*#N8IP  
allowance to debtor 给债务人的津贴 F/ o }5H  
alteration of capital 资本更改 3!M|Sf<s  
alternate trustee 候补受托人 dOX"7kZ  
amalgamation 合并 G,e!!J  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 l=UXikx  
ambit of charges 征税范围；收费范围 Z\r?>2  
amended valuation 经修订的估值 dk/f_m  
American Commodities Exchange 美国商品交易所 >=1Aa,_tc  
American Express Bank Limited 美国运通银行 r17"
i.n  
American Stock Exchange 美国证券交易所 "% l``  
amortization 摊销 9+#BU$*v  
amount due from banks 存放银行同业的款项 1R,SA:L$  
amount due from banks abroad 存放海外银行同业的款项 Pj8W]SA_  
amount due from holding companies 控股公司欠款 a(IUAh*mO  
amount due from local banks 存放本港银行同业的款项 @d|3c7` A  
amount due to banks 银行同业的存款 p~WX\;  
amount due to banks abroad 海外银行同业的存款 ka/>jV"  
amount due to holding companies 控股公司存款 2q4-9vu  
amount due to local banks 本港银行同业的存款 |@5G\N-  
amount due to outport banks 外埠银行同业的存款 % oJH 6F  
amount for note issue 发行纸币的款额 X2T _} {  
amount of bond 担保契据的款额 )=nB32~J"  
amount of consideration 代价款额  oP~%7Jt  
amount of contribution 供款数额 &$bcB]C\3  
amount of indebtedness 负债款额 KwNOB _  
amount of principal of the loan 贷款本金额 [}I|tb>Pg  
amount of rates chargeable 应征差饷数额 +,]_TxL|C  
amount of share capital 股本额 \ [bJ@f*."  
amount of sums assured 承保款额 4Ss*h,Y  
amount of variation 变动幅度 qnFg7X >C,  
amount of vote 拨款数额 CC)Mws+2  
amount payable 应付款额 
W[f%m0  
amount receivable 应收款额 Ji.FG"h+2  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 3"Zc|Ck <?  
analysis 分析 RK/ >5  
ancillary risk 附属风险 |?v .5|1  
annual account 周年帐目；周年帐目报表；年度决算；年结 Th X6e  
annual accounting date 年结日期 r:M0# 2   
annual allowance 每年免税额；年积金；年度津贴；年津 }Te+Rv7{E  
annual balance 年度余额 2?F?C  
annual disposable income 每年可动用收入 + B<7]\\M  
annual estimates 周年预算 RdB,;Um9f  
annual fee 年费 t>P[Yld"  
annual general meeting 周年大会 e=+q*]>  
annual growth rate 年增率；每年增长率 _\<TjGtG  
annual long-term supplement 长期个案每年补助金 jx'hxC'3  
annual pensionable emolument 可供计算退休金的年薪 [HhaBy9  
annual report 年报 To
l V3  
Annual Report on the Consumer Price Index 《消费物价指数年报》 9"?;H%.  
annual return 周年报表；周年申报表；每年报税表格 OaKr_m  
Annual Return Rules 《周年报表规则》 oT|:gih5  
annual review of consumer prices 每年消费物价回顾 Gd`s0 1GKQ  
annual roll-forward basis 逐年延展方式 liBFx6\"S  
annual salary 年薪 m=TZfa^ r  
annual statement 年度报表；年度决算表 &oE'|^G  
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 85q!FpuH  
annuitant 年金受益人 mA#;6?6  
annuity 年金 cqaq~  
annuity contract 年金合约 ?69E_E  
annuity on human life 人寿年金 n\< uT1n  
antecedent debt 先前的债项 'Z|Czd8E  
ante-dated cheque 倒填日期支票 2UopGxrPKw  
anticipated expenditure 预期开支 _q4Yq'dI  
anticipated net profit 预期纯利 |9Y~
k,rF  
anticipated revenue 预期收入 v|dt[>G  
anti-inflation measure 反通货膨胀措施 411z-aS  
anti-inflationary stance 反通货膨胀立场 dkW7k^g  
apparent deficit 表面赤字 @YVla!5O@  
apparent financial solvency 表面偿债能力 ixL[(* V  
apparent partner 表面合伙人 qT0 1@Bku  
application for personal assessment 个人入息课税申请书 OKAmw>{  
application of fund 资金应用 - -k!KrL  
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 0EasPbp  
appointed actuary 委任精算师 ['Qh#^p  
appointed auditor 委任核数师；委任审计师 OnyAM{$g  
appointed trustee 委任的受托人 .$ 1S-+(kV  
appointer 委任人 vsPIvW!V  
apportioned pro rata 按比例分摊 (Q.tH  
apportionment 分配；分摊 h7 mk<  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 zCv)%y  
apportionment formula 分摊方程式 Zq'FOzs  
apportionment of estate duty 遗产税的分摊 ,."wxP2u  
appraisal 估价；评估 VtMnLFMw  
appreciable growth 可观增长 3v&Shb?xb;  
appreciable impact 显着影响 Z{gDE o)  
appreciable increase 可观增长 )LNKJe+  
appreciation 增值；升值 efuiFN;  
appreciation against other currencies 相对其他货币升值 6\Tq,I7  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 7%&e4'SZO  
appreciation tax 增值税 M,cz7,  
appropriation 拨款；拨用；拨付 }rnu:7  
appropriation account 拨款帐目 iVo-z#  
Appropriation Bill 拨款法案 {].]`#4Jx  
appropriation-in-aid system 补助拨款办法 ><$V:nsEO  
approved assets 核准资产 q^uCZnkb=  
approved basket stock 认可一篮子证券 O|+$9#,  
approved budget 核准预算 4pZKm-dM^  
approved charitable donation 认可慈善捐款 o?
+?@Xb'  
approved charitable institution 认可慈善机构 Y5P9z{X=  
approved currency 核准货币；认可货币 t0za%q!fK<  
approved estimates 核准预算 7V5kYYR^F  
approved estimates of expenditure 核准开支预算 f%JM a]yV  
approved overseas insurer 核准海外保险人 "Bz#5kqnl  
approved overseas trust company 核准海外信托公司 a/3yn9`sQ  
approved pooled investment fund 核准汇集投资基金 6W~JM^F  
approved provident fund scheme 认可公积金计划 #Zi6N   
approved provision 核准拨款 I}| E_U1Qj  
approved redeemable share 核准可赎回股份 (4IP&^j:\  
approved regional stock 认可地区性证券 lv~ga2>z  
approved retirement scheme 认可退休金计划 MwL!2r  
approved subordinated loan 核准附属贷款 e.Q'l/g  
arbitrage 套戥；套汇；套利 =`2jnvx  
arbitrageur 套戥者；套汇者 Fu% n8  
arbitrary amount 临时款项 gQ|?~hYYv  
arrangement 措施；安排；协定 >>M7#hmt  
arrears 欠款 |+Z-'k~Q  
arrears of pay 欠付薪酬 wod(P73?  
arrears of revenue 逾期未收税款；逾期未收的帐项 Hd
TB[(  
articles of association 组织章程；组织细则；组织章程细则 7UqDPEXU]`  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 muDOY
~.  
ascertainment of profit 确定利润 eT?vZH[N  
"Asia Clear" “亚洲结算系统”