[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 HnVUG4yZTD  
allotment notice 股份配售通知；配股通知 g  S;p::  
allotment of shares 股份分配 unmuY^+<  
allowable 可获宽免；免税的 }[PbA4l.g  
allowable business loss 可扣除的营业亏损 b9(d@2MtK  
allowable expenses 可扣税的支出 J-fU,*Bk  
allowance 免税额；津贴；备抵；准备金 Q=yQEh|Y  
allowance for debts 债项的免税额 I0O)MR<  
allowance for depreciation by wear and tear 耗损折旧免税额 q+32|k>)  
allowance for funeral expenses 殡殓费的免税额 Ifu$p]~z$  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 ` "m"qUd  
allowance for repairs and outgoings 修葺及支出方面的免税额 Yuze9b\[  
allowance to debtor 给债务人的津贴 pF.Ws,nQ5  
alteration of capital 资本更改  !+IxPn  
alternate trustee 候补受托人 ~aH*ZA*f  
amalgamation 合并 :*1Gs,  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 O#7fkL  
ambit of charges 征税范围；收费范围 -,96Qg4vI  
amended valuation 经修订的估值 IgC)YIhd  
American Commodities Exchange 美国商品交易所 5JI+42S \  
American Express Bank Limited 美国运通银行 1,W%t\D  
American Stock Exchange 美国证券交易所 #JZf] rtp  
amortization 摊销 1
z ~;c|  
amount due from banks 存放银行同业的款项 h GS";
g[?  
amount due from banks abroad 存放海外银行同业的款项 \+v_6F  
amount due from holding companies 控股公司欠款 w"-bO ~5h  
amount due from local banks 存放本港银行同业的款项 ls,gQ]B:P  
amount due to banks 银行同业的存款 p&_a kQj  
amount due to banks abroad 海外银行同业的存款 S'Q$N-Dy  
amount due to holding companies 控股公司存款 -z0,IYG }  
amount due to local banks 本港银行同业的存款 <V"'j  
amount due to outport banks 外埠银行同业的存款 J mFzSR?}  
amount for note issue 发行纸币的款额 vsoj] R$C  
amount of bond 担保契据的款额 {Y'DUt5j  
amount of consideration 代价款额 1_/\{quE  
amount of contribution 供款数额 2=!/)hw}  
amount of indebtedness 负债款额 pZGso  
amount of principal of the loan 贷款本金额 h=4m2m  
amount of rates chargeable 应征差饷数额 ,D3q8?j  
amount of share capital 股本额 nA
d 4g|  
amount of sums assured 承保款额 -H.;73Kb[  
amount of variation 变动幅度 %dL|i2+*8  
amount of vote 拨款数额 7z=Ss'O]  
amount payable 应付款额 pWps-e  
amount receivable 应收款额 Ec0Ee0%A]  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 jRB:o?S  
analysis 分析 7=T0Sa*;  
ancillary risk 附属风险 5jy>)WqK  
annual account 周年帐目；周年帐目报表；年度决算；年结 X~G"TT$)  
annual accounting date 年结日期 f QuphMOl6  
annual allowance 每年免税额；年积金；年度津贴；年津 3Luv$6  
annual balance 年度余额 ,i*^fpF`F"  
annual disposable income 每年可动用收入 PpU : 4;en  
annual estimates 周年预算 3=dGz^Zdv:  
annual fee 年费 %)l2dK&9"j  
annual general meeting 周年大会 zK:/ 1  
annual growth rate 年增率；每年增长率 fg
l"ox  
annual long-term supplement 长期个案每年补助金 ~v,LFIT  
annual pensionable emolument 可供计算退休金的年薪 R,Tw0@{O*  
annual report 年报 uVu`TgbZ  
Annual Report on the Consumer Price Index 《消费物价指数年报》 q97Dn[>3  
annual return 周年报表；周年申报表；每年报税表格 Fw"~f5O  
Annual Return Rules 《周年报表规则》 N4fuV?E`  
annual review of consumer prices 每年消费物价回顾 M?$-u  
annual roll-forward basis 逐年延展方式 <ze'o. c  
annual salary 年薪 *TE6p  
annual statement 年度报表；年度决算表 S3qUzK  
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 {%S1x{U}W-  
annuitant 年金受益人 [(ty{  
annuity 年金 ,=oq)Fm]
 
annuity contract 年金合约 ,fET.s^|U  
annuity on human life 人寿年金 1oX"}YY1  
antecedent debt 先前的债项 |.(o4<nx.  
ante-dated cheque 倒填日期支票 ^5,ASU  
anticipated expenditure 预期开支 `r>WVPS|  
anticipated net profit 预期纯利 lrq !}\aX  
anticipated revenue 预期收入 VWfrcSZg6M  
anti-inflation measure 反通货膨胀措施 mL6/NSSz  
anti-inflationary stance 反通货膨胀立场 L?9Vz&8]  
apparent deficit 表面赤字 e>z7?"N  
apparent financial solvency 表面偿债能力 ~ xf9 ml  
apparent partner 表面合伙人 4f"be  
application for personal assessment 个人入息课税申请书 &, $A7:  
application of fund 资金应用 >%[(C*Cks  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 #M`ijN!Y  
appointed actuary 委任精算师 yuI5# VUS  
appointed auditor 委任核数师；委任审计师 TF= S \ Q  
appointed trustee 委任的受托人 YuPgsJ [m  
appointer 委任人 X% _~9'#%  
apportioned pro rata 按比例分摊 D;d;:WT5  
apportionment 分配；分摊 )2
^OBfl7  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 % ],.?TS2V  
apportionment formula 分摊方程式 1Kc*MS  
apportionment of estate duty 遗产税的分摊 j*xens$ )  
appraisal 估价；评估 B[$KnQM9Y  
appreciable growth 可观增长 oY.JK  
appreciable impact 显着影响 @KS:d\l}U  
appreciable increase 可观增长 }JlQQ  
appreciation 增值；升值 bjQfZ
T(  
appreciation against other currencies 相对其他货币升值 M $e~Rlw  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 a~XNRAh  
appreciation tax 增值税 dr/!wr'&hS  
appropriation 拨款；拨用；拨付 ,cC4d`  
appropriation account 拨款帐目 8d$~w h  
Appropriation Bill 拨款法案 !%@n 067  
appropriation-in-aid system 补助拨款办法 b<5:7C9z  
approved assets 核准资产 ;[9cj&7C<  
approved basket stock 认可一篮子证券 sgB3i`_M  
approved budget 核准预算 v"$; aJ  
approved charitable donation 认可慈善捐款 R [uo:.  
approved charitable institution 认可慈善机构 1^Caz-  
approved currency 核准货币；认可货币 7Q[P  
approved estimates 核准预算 n.A  
approved estimates of expenditure 核准开支预算 0q`'65 lx  
approved overseas insurer 核准海外保险人 ORHC bw9  
approved overseas trust company 核准海外信托公司 8g0& (9<)  
approved pooled investment fund 核准汇集投资基金 a[#4Oq/t$  
approved provident fund scheme 认可公积金计划 #K)HuT  
approved provision 核准拨款 hF2 G{{8A  
approved redeemable share 核准可赎回股份 %5z88-\  
approved regional stock 认可地区性证券 5 !NPqka}.  
approved retirement scheme 认可退休金计划 c"QH-sE  
approved subordinated loan 核准附属贷款 3G>E>yJ  
arbitrage 套戥；套汇；套利 ;G\rhk  
arbitrageur 套戥者；套汇者 '*~{1gG `  
arbitrary amount 临时款项 ZjI^0D8  
arrangement 措施；安排；协定 ]}5jX^j  
arrears 欠款 0cS.|\ZTA  
arrears of pay 欠付薪酬 ]\3dJ^q|%  
arrears of revenue 逾期未收税款；逾期未收的帐项 KM\`,1?x92  
articles of association 组织章程；组织细则；组织章程细则 G3OQbqn  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 j5/H#_.  
ascertainment of profit 确定利润 4< H-ol  
"Asia Clear" “亚洲结算系统”