[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 uOFnCy 4  
allotment notice 股份配售通知；配股通知 5v3RVaqZ  
allotment of shares 股份分配 yl]UUBcQ  
allowable 可获宽免；免税的 5A,=vE  
allowable business loss 可扣除的营业亏损 9N1#V K  
allowable expenses 可扣税的支出 Q)T+r~#2B  
allowance 免税额；津贴；备抵；准备金 >|(%2Zl  
allowance for debts 债项的免税额 qg)qjBQwA  
allowance for depreciation by wear and tear 耗损折旧免税额 0# l#,Y6#I  
allowance for funeral expenses 殡殓费的免税额 EIPnm%{1  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 T g{UK  
allowance for repairs and outgoings 修葺及支出方面的免税额 #Z!#;%S  
allowance to debtor 给债务人的津贴 )^ ";BVY  
alteration of capital 资本更改 wn1, EhHt  
alternate trustee 候补受托人 5Edo%Hd6  
amalgamation 合并 Wz5=(<{S  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 (FG^UA#'  
ambit of charges 征税范围；收费范围 Vq U|kv  
amended valuation 经修订的估值 7dHIW!OA  
American Commodities Exchange 美国商品交易所 D>Ua#<52q  
American Express Bank Limited 美国运通银行 Rhv%6ekI  
American Stock Exchange 美国证券交易所 .8x@IWJD
 
amortization 摊销 ]K*GSU  
amount due from banks 存放银行同业的款项 =R2l3-HA=  
amount due from banks abroad 存放海外银行同业的款项 N|$5/bV  
amount due from holding companies 控股公司欠款 ZqFUPHc  
amount due from local banks 存放本港银行同业的款项 3u4:l  
amount due to banks 银行同业的存款 0:#7M}U  
amount due to banks abroad 海外银行同业的存款 I5Q~T5Ar  
amount due to holding companies 控股公司存款 4@mso+tk  
amount due to local banks 本港银行同业的存款 WDvV LU`  
amount due to outport banks 外埠银行同业的存款 !")WZq^`  
amount for note issue 发行纸币的款额 wcl!S
{  
amount of bond 担保契据的款额 &\c5!xQ9*  
amount of consideration 代价款额 d "B5==0I  
amount of contribution 供款数额 s_v}=C^  
amount of indebtedness 负债款额 s|E%~j[9  
amount of principal of the loan 贷款本金额 x* J|i4  
amount of rates chargeable 应征差饷数额 9':/Sab:7v  
amount of share capital 股本额 d9| T
=R  
amount of sums assured 承保款额 G\):2Qz!|  
amount of variation 变动幅度 V>r j$Nc]  
amount of vote 拨款数额 -aT=f9u  
amount payable 应付款额 Qj:{p5H'  
amount receivable 应收款额 )lOji7&e  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 aTX]+tBoe  
analysis 分析 GeVc\$K-  
ancillary risk 附属风险 -?Ejbko  
annual account 周年帐目；周年帐目报表；年度决算；年结 Q<C@KBiVE  
annual accounting date 年结日期 g*28L[Q~  
annual allowance 每年免税额；年积金；年度津贴；年津 n{ 3|E3  
annual balance 年度余额 g/6nwa  
annual disposable income 每年可动用收入 VD9J
}bgJ  
annual estimates 周年预算 @EYK(QS-  
annual fee 年费 u,\xok"  
annual general meeting 周年大会 }.OxJ=M  
annual growth rate 年增率；每年增长率 T*8_FR<  
annual long-term supplement 长期个案每年补助金 &62`Wr0C  
annual pensionable emolument 可供计算退休金的年薪 7fU
i?41XA  
annual report 年报 1-/ 4Y5?}  
Annual Report on the Consumer Price Index 《消费物价指数年报》 y6\ [1nZ  
annual return 周年报表；周年申报表；每年报税表格 _En]@xK3&  
Annual Return Rules 《周年报表规则》 hg{ &Y(J!U  
annual review of consumer prices 每年消费物价回顾 XA?WUR[e  
annual roll-forward basis 逐年延展方式 &
`m~o/  
annual salary 年薪 rrYp'L  
annual statement 年度报表；年度决算表 YyG~#6aCh  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 C5cFw/',  
annuitant 年金受益人 Xa>}4j.  
annuity 年金 x)d2G 6x  
annuity contract 年金合约 V54q"kP,@.  
annuity on human life 人寿年金 ynxWQ%d(`  
antecedent debt 先前的债项 |^Ur  
ante-dated cheque 倒填日期支票 S7Qen6lm  
anticipated expenditure 预期开支 +B](5z4  
anticipated net profit 预期纯利 UJ
O]sD`i  
anticipated revenue 预期收入 ?F9hDLX  
anti-inflation measure 反通货膨胀措施 H RWZ0 '  
anti-inflationary stance 反通货膨胀立场 G;Us-IRZ  
apparent deficit 表面赤字 yB|]LYh  
apparent financial solvency 表面偿债能力 5=*@l  
apparent partner 表面合伙人 cj`#Tg.  
application for personal assessment 个人入息课税申请书 [9w, WJL  
application of fund 资金应用 RsR] T]4  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 9DmSs=A  
appointed actuary 委任精算师 t;oT {Hge  
appointed auditor 委任核数师；委任审计师 UP5%C;  
appointed trustee 委任的受托人 t]gq+ c Lo  
appointer 委任人 >c&4_?d&,A  
apportioned pro rata 按比例分摊 N"&$b_u[  
apportionment 分配；分摊 ZWov_  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 kqQ
phKkL  
apportionment formula 分摊方程式 neK*jdaP  
apportionment of estate duty 遗产税的分摊 2lX[hFa5  
appraisal 估价；评估 (R,NV3m?w  
appreciable growth 可观增长 2&suo!ig  
appreciable impact 显着影响 4
S^  
appreciable increase 可观增长 buc,M@>  
appreciation 增值；升值 m9v"v:Pw  
appreciation against other currencies 相对其他货币升值 W<Bxm|  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 =ZFcxGo  
appreciation tax 增值税 Qfwwh`;  
appropriation 拨款；拨用；拨付 nomu$|I  
appropriation account 拨款帐目 xU#]w6  
Appropriation Bill 拨款法案 V+P8P7y37B  
appropriation-in-aid system 补助拨款办法 iH($rSE  
approved assets 核准资产 c1gz#,  
approved basket stock 认可一篮子证券 *pDXcURw  
approved budget 核准预算 #rqyy0k0'h  
approved charitable donation 认可慈善捐款 D!81(}p  
approved charitable institution 认可慈善机构 ru#T^AI*^  
approved currency 核准货币；认可货币 2O}s*C$Xav  
approved estimates 核准预算 8L%%eM_O  
approved estimates of expenditure 核准开支预算 f0:EQYYZ  
approved overseas insurer 核准海外保险人 Xi1q]ps  
approved overseas trust company 核准海外信托公司 mrhsKmH  
approved pooled investment fund 核准汇集投资基金 Y8x(#qp,  
approved provident fund scheme 认可公积金计划 4`?sE*P@`  
approved provision 核准拨款 ;LwFbkOuU  
approved redeemable share 核准可赎回股份 fhVbJU  
approved regional stock 认可地区性证券 2&zn^\%"  
approved retirement scheme 认可退休金计划 ?6_"nT*}  
approved subordinated loan 核准附属贷款 CnM+HN30o  
arbitrage 套戥；套汇；套利 WO.}DUfG+  
arbitrageur 套戥者；套汇者 GGFar\ EzW  
arbitrary amount 临时款项 KIXwx98  
arrangement 措施；安排；协定 *[XN.sb8E  
arrears 欠款 vHZX9LQU0+  
arrears of pay 欠付薪酬 >cvE_g"?C  
arrears of revenue 逾期未收税款；逾期未收的帐项 ux"D ]P  
articles of association 组织章程；组织细则；组织章程细则 e'}eP
vN  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 G2U5[\  
ascertainment of profit 确定利润 ~(Ih~/5\^  
"Asia Clear" “亚洲结算系统”