[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 8Wp1L0$B  
allotment notice 股份配售通知；配股通知 HXo'^^}q;  
allotment of shares 股份分配 #]^`BQ>  
allowable 可获宽免；免税的 J1MnkxJmpQ  
allowable business loss 可扣除的营业亏损 13 p
0w
 
allowable expenses 可扣税的支出 s#49pDN  
allowance 免税额；津贴；备抵；准备金 l%/, Ef*3  
allowance for debts 债项的免税额 Yb/
^Qk59  
allowance for depreciation by wear and tear 耗损折旧免税额 NKYyMHv6  
allowance for funeral expenses 殡殓费的免税额 5OE?;PJ(  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 \LXNdE2B  
allowance for repairs and outgoings 修葺及支出方面的免税额 +O6@)?pI  
allowance to debtor 给债务人的津贴 u
S.a9 Q(  
alteration of capital 资本更改 { )K(}~VD  
alternate trustee 候补受托人 Q"uu&JC  
amalgamation 合并 !OemS7{  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 yY|U}]u!V  
ambit of charges 征税范围；收费范围 N?:S?p9R@  
amended valuation 经修订的估值 d^>se'ya  
American Commodities Exchange 美国商品交易所 0Z(b/fdS  
American Express Bank Limited 美国运通银行 5J3kQ;5Q?  
American Stock Exchange 美国证券交易所 qIp`'.#m  
amortization 摊销 :6{HFMf"  
amount due from banks 存放银行同业的款项 JOk`emle  
amount due from banks abroad 存放海外银行同业的款项 FA,CBn5%  
amount due from holding companies 控股公司欠款 Hq8.O/Y"=  
amount due from local banks 存放本港银行同业的款项 ktb.fhO  
amount due to banks 银行同业的存款 %VZ\4+8S  
amount due to banks abroad 海外银行同业的存款 r&;AG@N/  
amount due to holding companies 控股公司存款 gUQCKNw  
amount due to local banks 本港银行同业的存款 j+seJg<_  
amount due to outport banks 外埠银行同业的存款 p%'((!a2  
amount for note issue 发行纸币的款额 E>v~B;@  
amount of bond 担保契据的款额 lN"rhZ  
amount of consideration 代价款额 Stpho4+/y  
amount of contribution 供款数额 Ho|n\7$  
amount of indebtedness 负债款额 nK$m:=  
amount of principal of the loan 贷款本金额 G<DUy^$i  
amount of rates chargeable 应征差饷数额 .=
S{  
amount of share capital 股本额 E}+A)7mA  
amount of sums assured 承保款额 S/aPYrk>6  
amount of variation 变动幅度 C:cu1Y9  
amount of vote 拨款数额 yE>DQ *  
amount payable 应付款额 5E8PbV-l  
amount receivable 应收款额 eS|p3jk;  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 2"T&Fp<  
analysis 分析 .X9^A,9  
ancillary risk 附属风险 !j@ 8:j0WY  
annual account 周年帐目；周年帐目报表；年度决算；年结 75u*ZMK  
annual accounting date 年结日期 suwj1qYJ4  
annual allowance 每年免税额；年积金；年度津贴；年津 6dp~19T^  
annual balance 年度余额 u p?8Pq*  
annual disposable income 每年可动用收入 |v&&%>A2  
annual estimates 周年预算 Lb/_ULo6-V  
annual fee 年费 (;3jmdJhK  
annual general meeting 周年大会 :OM>z4mQ  
annual growth rate 年增率；每年增长率 umeb&\:8S-  
annual long-term supplement 长期个案每年补助金 XDF",N)  
annual pensionable emolument 可供计算退休金的年薪 R<)uvW_@  
annual report 年报 +TX]~k79Oq  
Annual Report on the Consumer Price Index 《消费物价指数年报》 -XBNtM_"  
annual return 周年报表；周年申报表；每年报税表格  %JZIg!  
Annual Return Rules 《周年报表规则》 V RL6F2 >6  
annual review of consumer prices 每年消费物价回顾 s_N!6$tS   
annual roll-forward basis 逐年延展方式 O%I'  
annual salary 年薪  xMU)  
annual statement 年度报表；年度决算表 &!=3Fbn  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 f$L5=V  
annuitant 年金受益人 rRW&29A  
annuity 年金 (g\'Zw5bk  
annuity contract 年金合约 +}n]A^&I\E  
annuity on human life 人寿年金 {+MMqJCa  
antecedent debt 先前的债项 :?TV6M  
ante-dated cheque 倒填日期支票 h4CB1K  
anticipated expenditure 预期开支 mAMKCxz,  
anticipated net profit 预期纯利 q0<g#jK  
anticipated revenue 预期收入 q b'ka+X  
anti-inflation measure 反通货膨胀措施 ]pt @  
anti-inflationary stance 反通货膨胀立场 q0}LfXql8  
apparent deficit 表面赤字 H>B:jJf  
apparent financial solvency 表面偿债能力 J=sQ].EK  
apparent partner 表面合伙人 s`{O -  
application for personal assessment 个人入息课税申请书 P~&X$H%e  
application of fund 资金应用 K;Ktx>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 r|(Lb'k  
appointed actuary 委任精算师 l"Css~^  
appointed auditor 委任核数师；委任审计师 4PdFq*A  
appointed trustee 委任的受托人 *KMCU m  
appointer 委任人 f%af.cR*  
apportioned pro rata 按比例分摊 XjC+kH  
apportionment 分配；分摊 D
 6(w}W  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 &lD4-_2J  
apportionment formula 分摊方程式 qxq ~9\My  
apportionment of estate duty 遗产税的分摊 1+]e?  
appraisal 估价；评估 CA3.fu3(p  
appreciable growth 可观增长 3^Ex_
jeB  
appreciable impact 显着影响 'ySWf,Q^  
appreciable increase 可观增长 OG.`\G|  
appreciation 增值；升值 61]6N;kJ;  
appreciation against other currencies 相对其他货币升值 =3@^TW(j  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 X'5te0v`3  
appreciation tax 增值税 J&5|'yVX  
appropriation 拨款；拨用；拨付 tY7u\Y;^  
appropriation account 拨款帐目 _K8-O>I "  
Appropriation Bill 拨款法案 =(o$1v/k  
appropriation-in-aid system 补助拨款办法 iU &V}p  
approved assets 核准资产 OS3J,f}<=  
approved basket stock 认可一篮子证券 e='3gzz  
approved budget 核准预算 Qtk'^Fc  
approved charitable donation 认可慈善捐款 niFjsTA.Z  
approved charitable institution 认可慈善机构 tW,<Pe  
approved currency 核准货币；认可货币 `jJb) z3D  
approved estimates 核准预算 Jyd%!v  
approved estimates of expenditure 核准开支预算 h"[ ][  
approved overseas insurer 核准海外保险人 4m~\S)ad  
approved overseas trust company 核准海外信托公司 GovGh? X#x  
approved pooled investment fund 核准汇集投资基金 'h:4 Fzo<  
approved provident fund scheme 认可公积金计划 5~qr+la  
approved provision 核准拨款 ]xuq2MU,l  
approved redeemable share 核准可赎回股份 Y}0-&  
approved regional stock 认可地区性证券 
X%;,r 2g  
approved retirement scheme 认可退休金计划 UZ y  
approved subordinated loan 核准附属贷款 Z*JZUbo-Q  
arbitrage 套戥；套汇；套利 '+`
CwB2  
arbitrageur 套戥者；套汇者 Dj[D|%9a  
arbitrary amount 临时款项 :`_wy-}V  
arrangement 措施；安排；协定 }JI5,d  
arrears 欠款 HGPbx$!  
arrears of pay 欠付薪酬 k|w6&k3  
arrears of revenue 逾期未收税款；逾期未收的帐项 PoC2 4#vS  
articles of association 组织章程；组织细则；组织章程细则 zj8;ENhEI  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 sR 5dC_  
ascertainment of profit 确定利润 &fW;;>  
"Asia Clear" “亚洲结算系统”