[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 \ldjW
c<S  
allotment notice 股份配售通知；配股通知 zY_xJ"/9  
allotment of shares 股份分配 ev~/Hf  
allowable 可获宽免；免税的 aK>5r^7S  
allowable business loss 可扣除的营业亏损 f}{ lRk  
allowable expenses 可扣税的支出 uG<VQ2LM  
allowance 免税额；津贴；备抵；准备金 r*?rwtFtg  
allowance for debts 债项的免税额 &D@/_m $  
allowance for depreciation by wear and tear 耗损折旧免税额 GP=i6I6C  
allowance for funeral expenses 殡殓费的免税额 ZccQ{$0H  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 W=b<"z]RE  
allowance for repairs and outgoings 修葺及支出方面的免税额 4Uz1~AuNxb  
allowance to debtor 给债务人的津贴 &q~**^;'  
alteration of capital 资本更改 Zx$q,Zo<  
alternate trustee 候补受托人 d'j8P  
amalgamation 合并 YdsY2  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 [4qCW{x._  
ambit of charges 征税范围；收费范围 "
>pW:apl%  
amended valuation 经修订的估值 w&&uk[Gh/a  
American Commodities Exchange 美国商品交易所 r*$$82 s  
American Express Bank Limited 美国运通银行 ttQX3rmF01  
American Stock Exchange 美国证券交易所 ~yacJU=  
amortization 摊销 yLv jf P1  
amount due from banks 存放银行同业的款项 5gP<+S#>T  
amount due from banks abroad 存放海外银行同业的款项 @ qFE6!  
amount due from holding companies 控股公司欠款 X3nt*G1dL  
amount due from local banks 存放本港银行同业的款项 ?naPti1GX  
amount due to banks 银行同业的存款 iV+'p->/  
amount due to banks abroad 海外银行同业的存款 +Smt8O<N  
amount due to holding companies 控股公司存款 p1}Y|m!  
amount due to local banks 本港银行同业的存款 [HEqMBX=;  
amount due to outport banks 外埠银行同业的存款 Xx l>,QUA  
amount for note issue 发行纸币的款额 z3F ^OU   
amount of bond 担保契据的款额 $E=t 6WvA  
amount of consideration 代价款额 z9> yg_Q  
amount of contribution 供款数额 WY=RJe2  
amount of indebtedness 负债款额 r]!<iw  
amount of principal of the loan 贷款本金额 +a'QHtg  
amount of rates chargeable 应征差饷数额 `D2wlyqO6  
amount of share capital 股本额 $#Mew:J  
amount of sums assured 承保款额 }qf9ra  
amount of variation 变动幅度 G`!ff  
amount of vote 拨款数额 aFkxR\x 6%  
amount payable 应付款额 -I, _{3.S  
amount receivable 应收款额 iC U[X&  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 iQ[0d.(A  
analysis 分析 TWv${m zE  
ancillary risk 附属风险 $`nKq4Y   
annual account 周年帐目；周年帐目报表；年度决算；年结 9ICC2%j|  
annual accounting date 年结日期 iz|mJUx  
annual allowance 每年免税额；年积金；年度津贴；年津 | .bp  
annual balance 年度余额 D+ki2UVt&  
annual disposable income 每年可动用收入 qF9rY)ifm  
annual estimates 周年预算 $}[Tj0+:  
annual fee 年费 U3ygFW%  
annual general meeting 周年大会 pB @l+ n^  
annual growth rate 年增率；每年增长率 ]mU,y$IQ  
annual long-term supplement 长期个案每年补助金 DNgQ.lV  
annual pensionable emolument 可供计算退休金的年薪 A<6V$e$:2  
annual report 年报 C:tA|<b|  
Annual Report on the Consumer Price Index 《消费物价指数年报》 
KR  
annual return 周年报表；周年申报表；每年报税表格 \L#BAB6z  
Annual Return Rules 《周年报表规则》 1'|6IR1'  
annual review of consumer prices 每年消费物价回顾 +mBJvrI  
annual roll-forward basis 逐年延展方式 +MQvq\%tG  
annual salary 年薪 a S- rng  
annual statement 年度报表；年度决算表 (wJtEoB9^  
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 !g? ~<`  
annuitant 年金受益人 ~"l a2  
annuity 年金 ?FRR";  
annuity contract 年金合约 T[$Sbz`  
annuity on human life 人寿年金 l+'1>T.I  
antecedent debt 先前的债项 %iPu51+=  
ante-dated cheque 倒填日期支票 uo1G   
anticipated expenditure 预期开支 (vIrXF5Dnj  
anticipated net profit 预期纯利 'e6W$?z  
anticipated revenue 预期收入 ^qpa[6D6x  
anti-inflation measure 反通货膨胀措施
Rl4r9  
anti-inflationary stance 反通货膨胀立场 ` R@24 )  
apparent deficit 表面赤字 .?SClTqg  
apparent financial solvency 表面偿债能力 F"a^`E&  
apparent partner 表面合伙人 @4:cn  
application for personal assessment 个人入息课税申请书 ~A0E4UJgq  
application of fund 资金应用 v9~Hl   
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 >J=x";,D|~  
appointed actuary 委任精算师 XEqg%f  
appointed auditor 委任核数师；委任审计师 ]\nG1+ta  
appointed trustee 委任的受托人 ,8(%J3J  
appointer 委任人 MCma3^/1  
apportioned pro rata 按比例分摊 Q6S[sTKR  
apportionment 分配；分摊 f{e*R#+&  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 @ ADY?  
apportionment formula 分摊方程式 Q}jbk9gM5  
apportionment of estate duty 遗产税的分摊 :C42yQAP  
appraisal 估价；评估 ]P0DPea  
appreciable growth 可观增长 8G
b=aF1  
appreciable impact 显着影响 Zn3iLAPBX  
appreciable increase 可观增长 DT&[W<oN  
appreciation 增值；升值 i7~oZ)w  
appreciation against other currencies 相对其他货币升值 xsRMF&8L  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 yZ:|wxVY  
appreciation tax 增值税 ~QdwoeaD  
appropriation 拨款；拨用；拨付 4x'^?0H@  
appropriation account 拨款帐目 "sFdr
XJ  
Appropriation Bill 拨款法案 
_}]o~  
appropriation-in-aid system 补助拨款办法 >ge-yK 1  
approved assets 核准资产 BN4dr9T  
approved basket stock 认可一篮子证券 :0T]p"y4  
approved budget 核准预算 T GMHo{]  
approved charitable donation 认可慈善捐款 ./<3jf :  
approved charitable institution 认可慈善机构 lGB7(  
approved currency 核准货币；认可货币 ~E^EF{h   
approved estimates 核准预算 z>j%-3_1  
approved estimates of expenditure 核准开支预算 5*buRYck0  
approved overseas insurer 核准海外保险人 ^F
?H)[0  
approved overseas trust company 核准海外信托公司 f.jAJ; N>  
approved pooled investment fund 核准汇集投资基金 RA[` Cp"  
approved provident fund scheme 认可公积金计划 sSG]I%oB3  
approved provision 核准拨款 62EJ#
q[  
approved redeemable share 核准可赎回股份 u\qyh9s  
approved regional stock 认可地区性证券 S=aXmz<  
approved retirement scheme 认可退休金计划 (XqeX(s  
approved subordinated loan 核准附属贷款 svpWABO  
arbitrage 套戥；套汇；套利 <O$'3_S"D  
arbitrageur 套戥者；套汇者 q\#3G  
arbitrary amount 临时款项 a ny\}   
arrangement 措施；安排；协定 *ep!gT*4  
arrears 欠款 mKp
UEJ<a  
arrears of pay 欠付薪酬 d;#9xD'  
arrears of revenue 逾期未收税款；逾期未收的帐项 ^Hq}9OyS9  
articles of association 组织章程；组织细则；组织章程细则 MPzqw)_-v  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 D3.sR\Hxf  
ascertainment of profit 确定利润 qC\$>QU}  
"Asia Clear" “亚洲结算系统”