[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 d1$3~X
l]  
allotment notice 股份配售通知；配股通知 c#X9d8>  
allotment of shares 股份分配 Bwv@D4bii  
allowable 可获宽免；免税的 ma@3BiM  
allowable business loss 可扣除的营业亏损 foY=?mbL  
allowable expenses 可扣税的支出 aVsA5t\zi  
allowance 免税额；津贴；备抵；准备金 )vVt{g  
allowance for debts 债项的免税额 vM@2C'  
allowance for depreciation by wear and tear 耗损折旧免税额 wG6@.;3  
allowance for funeral expenses 殡殓费的免税额 ;O` \rP5w  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 )QS4Z{)U  
allowance for repairs and outgoings 修葺及支出方面的免税额 k{_ Op/k}V  
allowance to debtor 给债务人的津贴 j.UQLi&`  
alteration of capital 资本更改 S0?4}7`A  
alternate trustee 候补受托人 dm;H0v+Y'  
amalgamation 合并 .XD7};g  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ^3B)i=  
ambit of charges 征税范围；收费范围 vowU+Y  
amended valuation 经修订的估值 _cra_(b  
American Commodities Exchange 美国商品交易所 :.KN;+tP  
American Express Bank Limited 美国运通银行 U(#)[S,  
American Stock Exchange 美国证券交易所 ;4XvlcGo  
amortization 摊销 Sj?u^L8es}  
amount due from banks 存放银行同业的款项 u%n6!Zx  
amount due from banks abroad 存放海外银行同业的款项 ANB@cK_  
amount due from holding companies 控股公司欠款 `@+}zE  
amount due from local banks 存放本港银行同业的款项 V mxVE=l  
amount due to banks 银行同业的存款 A$*#n8,  
amount due to banks abroad 海外银行同业的存款 <WXO].^  
amount due to holding companies 控股公司存款 ~<b/%l>h1  
amount due to local banks 本港银行同业的存款 ]iu}5]?)  
amount due to outport banks 外埠银行同业的存款 (bEX"U-  
amount for note issue 发行纸币的款额 .KiJq:$H  
amount of bond 担保契据的款额 ZI"L\q=|0#  
amount of consideration 代价款额 UUb n7&  
amount of contribution 供款数额 |X&.+RI  
amount of indebtedness 负债款额 h%'4V<V  
amount of principal of the loan 贷款本金额 -"J6|Y#8  
amount of rates chargeable 应征差饷数额 0ox 8 _l  
amount of share capital 股本额 B&^WRM;7t  
amount of sums assured 承保款额 u6&<Bv  
amount of variation 变动幅度 8\,|T2w,X  
amount of vote 拨款数额 huh-S ,M  
amount payable 应付款额 "E`;8 SZa  
amount receivable 应收款额 d&S4`\g?
8  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 @oC # k<  
analysis 分析 Ki#({~  
ancillary risk 附属风险 [Xp{ztGE  
annual account 周年帐目；周年帐目报表；年度决算；年结 jDI)iW`P  
annual accounting date 年结日期 ftBbO8e  
annual allowance 每年免税额；年积金；年度津贴；年津 m)G=4kK52-  
annual balance 年度余额 :eaqUW!Y  
annual disposable income 每年可动用收入 97"dOi!Wh  
annual estimates 周年预算 IT,d(UV_  
annual fee 年费 T3po.Km\{  
annual general meeting 周年大会 3L2@C%  
annual growth rate 年增率；每年增长率 ~ou1{NS  
annual long-term supplement 长期个案每年补助金 Y|ONCc  
annual pensionable emolument 可供计算退休金的年薪 QuuR_Ao?c'  
annual report 年报 Qd~M;L O"i  
Annual Report on the Consumer Price Index 《消费物价指数年报》 nya-Io.  
annual return 周年报表；周年申报表；每年报税表格 \BB(0Ah+t  
Annual Return Rules 《周年报表规则》 % :?_N  
annual review of consumer prices 每年消费物价回顾 D&1*,`  
annual roll-forward basis 逐年延展方式 B<.XowT'  
annual salary 年薪 ]8,:E ]`O  
annual statement 年度报表；年度决算表 NOOP_:(7H  
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 "=~P&Mi_  
annuitant 年金受益人 Q_}i8p'  
annuity 年金 ?O1:-vpZ  
annuity contract 年金合约 |||uTfrJ  
annuity on human life 人寿年金 &cj/8A5-  
antecedent debt 先前的债项 F 8*e  
ante-dated cheque 倒填日期支票 y/'^r ?  
anticipated expenditure 预期开支 +R7";.  
anticipated net profit 预期纯利 KM$5Zb
CF:  
anticipated revenue 预期收入 ZLA&<]Ad"$  
anti-inflation measure 反通货膨胀措施 H^jFvAI,8  
anti-inflationary stance 反通货膨胀立场 RusC5\BUX  
apparent deficit 表面赤字 |7IlYy&:  
apparent financial solvency 表面偿债能力 <pd6,
l\  
apparent partner 表面合伙人 z`gdE0@;d3  
application for personal assessment 个人入息课税申请书 <:#O*Y{  
application of fund 资金应用 Qxds]5WB/  
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 +3VDapfin  
appointed actuary 委任精算师 X1*6qd+E  
appointed auditor 委任核数师；委任审计师 XOl]s?6H$  
appointed trustee 委任的受托人 ,#^<0u+zrF  
appointer 委任人 UN`F|~@v  
apportioned pro rata 按比例分摊 U^_'e_)  
apportionment 分配；分摊 p'afCX@J  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 (]'Q!MjGa  
apportionment formula 分摊方程式 j7;v'eA`;7  
apportionment of estate duty 遗产税的分摊 MFHPh8P  
appraisal 估价；评估 \ iL&Aq}BO  
appreciable growth 可观增长 x}TDb0V  
appreciable impact 显着影响 uM0!,~&9|  
appreciable increase 可观增长 L2ePWctq}  
appreciation 增值；升值 B`Q.<Lqu  
appreciation against other currencies 相对其他货币升值 k*b
fq?E a  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 s:Us*i=H,  
appreciation tax 增值税 G9\Bi-'ul
 
appropriation 拨款；拨用；拨付 W(*:8}m,p  
appropriation account 拨款帐目 9GnNL I{  
Appropriation Bill 拨款法案 7e&R6j  
appropriation-in-aid system 补助拨款办法 :"Z
H  
approved assets 核准资产 K?')#%Z/{#  
approved basket stock 认可一篮子证券 W>b(hVBE  
approved budget 核准预算 +Q, 0kv  
approved charitable donation 认可慈善捐款
bhXH<=  
approved charitable institution 认可慈善机构 ^RkHdA  
approved currency 核准货币；认可货币 bwM>
#@H  
approved estimates 核准预算 "Kk3#  
approved estimates of expenditure 核准开支预算 ZTG*|  
approved overseas insurer 核准海外保险人 1Giy|;2/  
approved overseas trust company 核准海外信托公司 Du>dTi~  
approved pooled investment fund 核准汇集投资基金 G
y[;yLnX  
approved provident fund scheme 认可公积金计划 jIMaPT  
approved provision 核准拨款 K5(?6hr;  
approved redeemable share 核准可赎回股份 *IzcW6 [9  
approved regional stock 认可地区性证券 `>RJ*_aKEI  
approved retirement scheme 认可退休金计划 .<v0y"amJ  
approved subordinated loan 核准附属贷款 /vP h_1  
arbitrage 套戥；套汇；套利 b:7;zOtF  
arbitrageur 套戥者；套汇者 Uq)|]a&e  
arbitrary amount 临时款项 z Q NL){  
arrangement 措施；安排；协定 ]}9cOb%I  
arrears 欠款 zMX7 #,  
arrears of pay 欠付薪酬 ~\hA-l36  
arrears of revenue 逾期未收税款；逾期未收的帐项 c=H(*#  
articles of association 组织章程；组织细则；组织章程细则 [(tgoh/  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 P,!W\N%3  
ascertainment of profit 确定利润 9>psQ0IRvr  
"Asia Clear" “亚洲结算系统”