[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 5UwaBPj4  
allotment notice 股份配售通知；配股通知 l\yFx  
allotment of shares 股份分配 bqMoO7&c  
allowable 可获宽免；免税的 ^6~CA
 
allowable business loss 可扣除的营业亏损 bYEq`kjzc  
allowable expenses 可扣税的支出 H!ZPP8]j>  
allowance 免税额；津贴；备抵；准备金 ?hS n)  
allowance for debts 债项的免税额 H5Rn.n(|  
allowance for depreciation by wear and tear 耗损折旧免税额 > @ulvHL  
allowance for funeral expenses 殡殓费的免税额 XY5I5H_U  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 bQ=R,  
allowance for repairs and outgoings 修葺及支出方面的免税额 :G|
Jcl=r  
allowance to debtor 给债务人的津贴 Yw f.,V  
alteration of capital 资本更改 eD*"#O)W  
alternate trustee 候补受托人 AG#5_0]P~  
amalgamation 合并 _wg6}3  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 EY(@R2~#J  
ambit of charges 征税范围；收费范围 IiACr@[?e  
amended valuation 经修订的估值 ~PUz/^^ s  
American Commodities Exchange 美国商品交易所 *N$#cz  
American Express Bank Limited 美国运通银行 N"b>]Ab] ;  
American Stock Exchange 美国证券交易所 +>oVc\$  
amortization 摊销 6P' m0  
amount due from banks 存放银行同业的款项 H;<hmbN?d  
amount due from banks abroad 存放海外银行同业的款项 'hL\xf{  
amount due from holding companies 控股公司欠款 P'Jw:)k(  
amount due from local banks 存放本港银行同业的款项 =@m|g )  
amount due to banks 银行同业的存款 c8gdY`  
amount due to banks abroad 海外银行同业的存款 Z8Fb x+~"  
amount due to holding companies 控股公司存款 ">kfX1LT  
amount due to local banks 本港银行同业的存款 9[|Ql  
amount due to outport banks 外埠银行同业的存款 2Ni$ (`"  
amount for note issue 发行纸币的款额 g[j"]~  
amount of bond 担保契据的款额 im_W0tGvF  
amount of consideration 代价款额 <!&&Qd-d6H  
amount of contribution 供款数额 &gkloP@  
amount of indebtedness 负债款额 k@AOE0m  
amount of principal of the loan 贷款本金额 "7RQrz  
amount of rates chargeable 应征差饷数额 L&lNpMT  
amount of share capital 股本额 2_0OSbFv'P  
amount of sums assured 承保款额 rZZueYuXO  
amount of variation 变动幅度 8@qYzSx[  
amount of vote 拨款数额 .8CR \-
  
amount payable 应付款额 LI?rz<H!D  
amount receivable 应收款额 jjkiic+tDN  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 :t]YPt
  
analysis 分析 $CO^dFf  
ancillary risk 附属风险 k:<yy^g$X  
annual account 周年帐目；周年帐目报表；年度决算；年结 pSASMc@  
annual accounting date 年结日期 H;}V`}c
<`  
annual allowance 每年免税额；年积金；年度津贴；年津 zHr1FxD  
annual balance 年度余额 [,-MC7>]  
annual disposable income 每年可动用收入 )oa6;=go  
annual estimates 周年预算 &M~*w~w`  
annual fee 年费 .8l\;/o|  
annual general meeting 周年大会 #OH-LWZh  
annual growth rate 年增率；每年增长率 4_`+&  
annual long-term supplement 长期个案每年补助金 ycRy!0l  
annual pensionable emolument 可供计算退休金的年薪 ;]MHU/  
annual report 年报 1Af~6jz  
Annual Report on the Consumer Price Index 《消费物价指数年报》 ooByGQ90V:  
annual return 周年报表；周年申报表；每年报税表格 N>7IN K  
Annual Return Rules 《周年报表规则》 5FnWlFc  
annual review of consumer prices 每年消费物价回顾 vj^vzFbK  
annual roll-forward basis 逐年延展方式 KQ xKU?b1  
annual salary 年薪 /_?Ly$>'  
annual statement 年度报表；年度决算表 S[{#AX=0  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 |Z$heYP:w  
annuitant 年金受益人 y_38;8ex  
annuity 年金 Dq Kk9s;6_  
annuity contract 年金合约 IC/'<%k  
annuity on human life 人寿年金 4)-LlYS_d<  
antecedent debt 先前的债项 kh 17  
ante-dated cheque 倒填日期支票 -d6|D?}S  
anticipated expenditure 预期开支 *8fnxWR  
anticipated net profit 预期纯利 7Cx%G/(  
anticipated revenue 预期收入 F>)u<f,C  
anti-inflation measure 反通货膨胀措施 B+wSLi(  
anti-inflationary stance 反通货膨胀立场 |SZRO,7x  
apparent deficit 表面赤字 +o!".Hp  
apparent financial solvency 表面偿债能力 ^:\|6`{n  
apparent partner 表面合伙人 }f<.07  
application for personal assessment 个人入息课税申请书 SPeSe/  
application of fund 资金应用 NHUx-IqOX  
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 1Qtojph  
appointed actuary 委任精算师 ]&qujH^Dd*  
appointed auditor 委任核数师；委任审计师 Y
tc  
appointed trustee 委任的受托人 1fm\5/}'`1  
appointer 委任人 %7Z_Hw  
apportioned pro rata 按比例分摊 *n N;!*J  
apportionment 分配；分摊 I7nt<l!  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 <jQ?l%\  
apportionment formula 分摊方程式 j{IAZs#@>  
apportionment of estate duty 遗产税的分摊 "CB*  
appraisal 估价；评估 UW<V(6P  
appreciable growth 可观增长 jtV{Lf3<  
appreciable impact 显着影响 { o=4(RC  
appreciable increase 可观增长 A/,7%bB1  
appreciation 增值；升值 l];,)ddD9  
appreciation against other currencies 相对其他货币升值 OnC|9  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 f:GZb?Wyd  
appreciation tax 增值税 /<9VKMR_k  
appropriation 拨款；拨用；拨付 ~C{d2i  
appropriation account 拨款帐目 >0=`3X|Y7  
Appropriation Bill 拨款法案 ddmTMfH  
appropriation-in-aid system 补助拨款办法 Y{B|*[xM  
approved assets 核准资产 =K=FzV'_~  
approved basket stock 认可一篮子证券 jmmm0,#D  
approved budget 核准预算 4T`u?T]  
approved charitable donation 认可慈善捐款 gXZ.je)NM  
approved charitable institution 认可慈善机构 \Q|1I  
approved currency 核准货币；认可货币 @ |6n.'f+  
approved estimates 核准预算 KTD# a1W  
approved estimates of expenditure 核准开支预算 *T*=~Y4kE  
approved overseas insurer 核准海外保险人  Y5$5qQ  
approved overseas trust company 核准海外信托公司 =2BGS\$#  
approved pooled investment fund 核准汇集投资基金 a=& a)FR  
approved provident fund scheme 认可公积金计划 <YP>c  
approved provision 核准拨款 PCH&eTKN  
approved redeemable share 核准可赎回股份 8xs[{?|:  
approved regional stock 认可地区性证券 DmM<Kkg.J  
approved retirement scheme 认可退休金计划 5*x k8*  
approved subordinated loan 核准附属贷款 V{p*N*  
arbitrage 套戥；套汇；套利 @Nn9-#iW  
arbitrageur 套戥者；套汇者 7JD jJQy  
arbitrary amount 临时款项 &/d;4Eu  
arrangement 措施；安排；协定 iv2did4  
arrears 欠款 %kS+n_*  
arrears of pay 欠付薪酬 $(H%|Oyn  
arrears of revenue 逾期未收税款；逾期未收的帐项 < ->Nex  
articles of association 组织章程；组织细则；组织章程细则 ykH?;Xu  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 <LIL{g0eX  
ascertainment of profit 确定利润 Wjn1W;m&g  
"Asia Clear" “亚洲结算系统”