[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 RN k|h  
allotment notice 股份配售通知；配股通知 0fOhCxtL@  
allotment of shares 股份分配 l!tR
<$|  
allowable 可获宽免；免税的 17s~mqy  
allowable business loss 可扣除的营业亏损 E#J})cPzw  
allowable expenses 可扣税的支出  pQiC#4b  
allowance 免税额；津贴；备抵；准备金 ok\-IU?  
allowance for debts 债项的免税额 X!]v4ma`  
allowance for depreciation by wear and tear 耗损折旧免税额 ?\o~P  
allowance for funeral expenses 殡殓费的免税额 hP"2X"kz&  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 FP= B/!g  
allowance for repairs and outgoings 修葺及支出方面的免税额 y \skke]  
allowance to debtor 给债务人的津贴 9+@h2"|N4*  
alteration of capital 资本更改 T-] {gc  
alternate trustee 候补受托人 oqJYbim  
amalgamation 合并 }Fjbj5w0  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 %66="1z0@  
ambit of charges 征税范围；收费范围 [M\ an6h6O  
amended valuation 经修订的估值 \|,| )  
American Commodities Exchange 美国商品交易所 r)^sHpK:`  
American Express Bank Limited 美国运通银行 
Y ^+x<  
American Stock Exchange 美国证券交易所 3]*Kz*i  
amortization 摊销 jYp!?%!  
amount due from banks 存放银行同业的款项 `\UY5n72  
amount due from banks abroad 存放海外银行同业的款项 Bv<gVt  
amount due from holding companies 控股公司欠款 `s7pM  
amount due from local banks 存放本港银行同业的款项 UA$IVK&{  
amount due to banks 银行同业的存款 yT7$6x  
amount due to banks abroad 海外银行同业的存款 4}H+hk8-  
amount due to holding companies 控股公司存款 PeJ#9hI~rQ  
amount due to local banks 本港银行同业的存款 \W*L9azr  
amount due to outport banks 外埠银行同业的存款 ray3gM%JLj  
amount for note issue 发行纸币的款额 IJ Jp5[w  
amount of bond 担保契据的款额  V9) /  
amount of consideration 代价款额 ~F,~^r!Jtu  
amount of contribution 供款数额 "9caoPI0~  
amount of indebtedness 负债款额 7P<VtS  
amount of principal of the loan 贷款本金额 F vkyp "W3  
amount of rates chargeable 应征差饷数额 aC,adNub  
amount of share capital 股本额 P73GH  
amount of sums assured 承保款额 3F;C{P!  
amount of variation 变动幅度 zH]oAu=H  
amount of vote 拨款数额 KfiSQ!{  
amount payable 应付款额 D{+@ ,C7B  
amount receivable 应收款额 e8vy29\S  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 aj5HtP-  
analysis 分析  vD#U +  
ancillary risk 附属风险 'ZF6Z9  
annual account 周年帐目；周年帐目报表；年度决算；年结 [^"*I.Z_  
annual accounting date 年结日期 t.( `$  
annual allowance 每年免税额；年积金；年度津贴；年津 ce;7  
annual balance 年度余额 D
kWp  
annual disposable income 每年可动用收入 Gn2{C%  
annual estimates 周年预算 @;4;72@O  
annual fee 年费 >?@5>wF  
annual general meeting 周年大会 QD@O!}; T  
annual growth rate 年增率；每年增长率 &Gt{9#  
annual long-term supplement 长期个案每年补助金 H7+"BWc  
annual pensionable emolument 可供计算退休金的年薪 M_E,pg=rWI  
annual report 年报 :+"4_f0  
Annual Report on the Consumer Price Index 《消费物价指数年报》 (%B{=w}8  
annual return 周年报表；周年申报表；每年报税表格 ~0p8joOH  
Annual Return Rules 《周年报表规则》 <odi>!ViH  
annual review of consumer prices 每年消费物价回顾 FOG{dio  
annual roll-forward basis 逐年延展方式
I/(U0`%  
annual salary 年薪 v
Fk@  
annual statement 年度报表；年度决算表 )k( K/m  
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 rCw4a?YS  
annuitant 年金受益人 3'uXU<W!  
annuity 年金 %E_Y4Oe1  
annuity contract 年金合约 :`N&BV  
annuity on human life 人寿年金 0Q{lyu  
antecedent debt 先前的债项 ,?8a3%  
ante-dated cheque 倒填日期支票 _mqU:?Q5  
anticipated expenditure 预期开支 <O+
GXJ2  
anticipated net profit 预期纯利 C'I&<  
anticipated revenue 预期收入 76w[X=Fv  
anti-inflation measure 反通货膨胀措施 =p;cJ%#2]'  
anti-inflationary stance 反通货膨胀立场 '/I`dj  
apparent deficit 表面赤字 *HD(\;i-$  
apparent financial solvency 表面偿债能力 0
T`Qoo>u  
apparent partner 表面合伙人 zx$YNjeV  
application for personal assessment 个人入息课税申请书 +v B}E  
application of fund 资金应用 x:)H Ii q/  
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 {?yVA  
appointed actuary 委任精算师 x"z\d,O%W  
appointed auditor 委任核数师；委任审计师 ~<_#%R!  
appointed trustee 委任的受托人 $+WXM$N  
appointer 委任人 8ae`V!5  
apportioned pro rata 按比例分摊 )
f~;P+  
apportionment 分配；分摊 ?2"g*Bak  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕  LgF?1?  
apportionment formula 分摊方程式 nuq@m0t\#  
apportionment of estate duty 遗产税的分摊 &4OJJ9S  
appraisal 估价；评估 AW
r2Bv  
appreciable growth 可观增长 @|:fm() <  
appreciable impact 显着影响 &oG>Rqkm  
appreciable increase 可观增长 Osqk#Oh  
appreciation 增值；升值 hF-QbO  
appreciation against other currencies 相对其他货币升值 +<\LY(o  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 `/WxEu3  
appreciation tax 增值税 JzEg`Sn^  
appropriation 拨款；拨用；拨付 7g*!6-W[  
appropriation account 拨款帐目 51ViJdZ  
Appropriation Bill 拨款法案 PY.HZ/ #d  
appropriation-in-aid system 补助拨款办法 M5VW1Ns  
approved assets 核准资产 t`6]eRR  
approved basket stock 认可一篮子证券 #K^hKx9  
approved budget 核准预算 "[ S[vkI  
approved charitable donation 认可慈善捐款 CG%bZco((  
approved charitable institution 认可慈善机构 3N >V sl  
approved currency 核准货币；认可货币 )cH\i91  
approved estimates 核准预算 3rRIrrYO  
approved estimates of expenditure 核准开支预算 7Q!ksp  
approved overseas insurer 核准海外保险人 RZxh"lIo  
approved overseas trust company 核准海外信托公司 (*A@V%H  
approved pooled investment fund 核准汇集投资基金 "7sv@I_j  
approved provident fund scheme 认可公积金计划 9po=[{Bp  
approved provision 核准拨款 8~T}BC  
approved redeemable share 核准可赎回股份 q&:7R .Ci  
approved regional stock 认可地区性证券 76T7<.S  
approved retirement scheme 认可退休金计划 ?sHZeWZ(  
approved subordinated loan 核准附属贷款 i5r<CxS  
arbitrage 套戥；套汇；套利 JcRxNH )<"  
arbitrageur 套戥者；套汇者 pS8\B  
arbitrary amount 临时款项 ?J$k 5;  
arrangement 措施；安排；协定 2}<t
zDI'  
arrears 欠款 +\+j/sa  
arrears of pay 欠付薪酬 ddL 3wQ  
arrears of revenue 逾期未收税款；逾期未收的帐项 `n6cpX5
  
articles of association 组织章程；组织细则；组织章程细则 3sV$#l P  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 MZ%J ]
Nd  
ascertainment of profit 确定利润 H^Pq[3NQ  
"Asia Clear" “亚洲结算系统”