[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 <
;*w97n  
allotment notice 股份配售通知；配股通知 2B " tT"f  
allotment of shares 股份分配 Vqr]Ui  
allowable 可获宽免；免税的 X>%li$9 J.  
allowable business loss 可扣除的营业亏损 hi/Z>1ZOX  
allowable expenses 可扣税的支出 Z*'<9l_1  
allowance 免税额；津贴；备抵；准备金 3oV2Ek<d  
allowance for debts 债项的免税额 LkWY6 ?$U  
allowance for depreciation by wear and tear 耗损折旧免税额 gs&F .n  
allowance for funeral expenses 殡殓费的免税额 85USMPF  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 9)>+r6t  
allowance for repairs and outgoings 修葺及支出方面的免税额 P#}
vi$dZ  
allowance to debtor 给债务人的津贴 qERJEyU?  
alteration of capital 资本更改 bg5i+a ,?  
alternate trustee 候补受托人 tn;{r  
amalgamation 合并 Zb&"W]HSf  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 M)~sL1)  
ambit of charges 征税范围；收费范围 b94+GLU8b  
amended valuation 经修订的估值 dL~^C I  
American Commodities Exchange 美国商品交易所 I|wC`VgB  
American Express Bank Limited 美国运通银行 MDBqIL]Hc  
American Stock Exchange 美国证券交易所 h; 6G~D  
amortization 摊销 ' e %>Ip  
amount due from banks 存放银行同业的款项 j`#H%2W\;  
amount due from banks abroad 存放海外银行同业的款项 #jsN  
amount due from holding companies 控股公司欠款 h]vEXWpG]  
amount due from local banks 存放本港银行同业的款项 #pyFIUr=w  
amount due to banks 银行同业的存款 jOd+LXPJ  
amount due to banks abroad 海外银行同业的存款 -s0\4  
amount due to holding companies 控股公司存款 y&/bp<Z  
amount due to local banks 本港银行同业的存款 2f1Q&S  
amount due to outport banks 外埠银行同业的存款 +BDW1%  
amount for note issue 发行纸币的款额 bokr,I3  
amount of bond 担保契据的款额 3 2"f'{  
amount of consideration 代价款额 kek/C`7  
amount of contribution 供款数额 }$[@*  
amount of indebtedness 负债款额 q/Zs]Gz  
amount of principal of the loan 贷款本金额 N)PkE>%X  
amount of rates chargeable 应征差饷数额 (b.4&P"0  
amount of share capital 股本额 tN.$4+  
amount of sums assured 承保款额 ~NB|BwAh  
amount of variation 变动幅度 %{rPA3Xoy  
amount of vote 拨款数额 wp83E,  
amount payable 应付款额 {|@}xrB  
amount receivable 应收款额 hAt4+O&P  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 BLAF{vVaf  
analysis 分析 >cpv4Pgm  
ancillary risk 附属风险 vz)R84  
annual account 周年帐目；周年帐目报表；年度决算；年结 9GsG*$-I  
annual accounting date 年结日期 1CR\!?  
annual allowance 每年免税额；年积金；年度津贴；年津 eeBW~_W  
annual balance 年度余额 =oM#]M'G+(  
annual disposable income 每年可动用收入 *3
]2vq  
annual estimates 周年预算 olr-oi`4C  
annual fee 年费 UFLx'VXd  
annual general meeting 周年大会 ^Ku]8/ga  
annual growth rate 年增率；每年增长率 / !y~Q|<|=  
annual long-term supplement 长期个案每年补助金 $xK\$kw\  
annual pensionable emolument 可供计算退休金的年薪 `,]_r4~ ~  
annual report 年报 (5CgC<  
Annual Report on the Consumer Price Index 《消费物价指数年报》 n 83Dt*O  
annual return 周年报表；周年申报表；每年报税表格 y^[t3XA6Q  
Annual Return Rules 《周年报表规则》 |KZX_4   
annual review of consumer prices 每年消费物价回顾  ?!<Q8=  
annual roll-forward basis 逐年延展方式 MK1#^9Zr  
annual salary 年薪 L8H:,} 2  
annual statement 年度报表；年度决算表 FS=LpvOG)  
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 &['L7  
annuitant 年金受益人 q[+h ~)  
annuity 年金 Onh R`  
annuity contract 年金合约 eo@8?>}{X  
annuity on human life 人寿年金 @!j6
y(@  
antecedent debt 先前的债项 <lNNT6[/r  
ante-dated cheque 倒填日期支票 aOd|;Z  
anticipated expenditure 预期开支 cMCM>*X  
anticipated net profit 预期纯利 U
|{4=[  
anticipated revenue 预期收入 f$9|qfW'$  
anti-inflation measure 反通货膨胀措施 Ujlbcv6+  
anti-inflationary stance 反通货膨胀立场 3,`M\#z%K  
apparent deficit 表面赤字 gs7_Q  
apparent financial solvency 表面偿债能力 q317~z_nl  
apparent partner 表面合伙人 WW+F9~S  
application for personal assessment 个人入息课税申请书 N-t"CBTO  
application of fund 资金应用 kM[!UOnC!<  
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 4)>UTMF  
appointed actuary 委任精算师 , s
ot
ZT  
appointed auditor 委任核数师；委任审计师 p_%,J D  
appointed trustee 委任的受托人 ?m+];SJk  
appointer 委任人 Ju& FwY+  
apportioned pro rata 按比例分摊 [8q`~S%-]  
apportionment 分配；分摊 XA(.O|V Z  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 E:k]Z  
apportionment formula 分摊方程式 [b&V^41W  
apportionment of estate duty 遗产税的分摊 7ku=roPoF  
appraisal 估价；评估 nP<u.{q L  
appreciable growth 可观增长 ^Tj
C  
appreciable impact 显着影响 bfEH>pQ>#  
appreciable increase 可观增长 AAW] Y#UwW  
appreciation 增值；升值 e@;'#t  
appreciation against other currencies 相对其他货币升值 + !"YC  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 a7uL{*ZR  
appreciation tax 增值税 n%G[Y^^ ,  
appropriation 拨款；拨用；拨付 1RX-`"^+  
appropriation account 拨款帐目 Iz83T9I&  
Appropriation Bill 拨款法案 DU)q]'[u  
appropriation-in-aid system 补助拨款办法 u 8<[Q]5  
approved assets 核准资产 7E#h(bt j  
approved basket stock 认可一篮子证券 >mpNn  
approved budget 核准预算 Mk=*2=d  
approved charitable donation 认可慈善捐款 K"|~D0Qgo  
approved charitable institution 认可慈善机构 ?'|GGtvm  
approved currency 核准货币；认可货币 Ayv: Pv@  
approved estimates 核准预算 6J#R1.h  
approved estimates of expenditure 核准开支预算 j
JNl{nyq  
approved overseas insurer 核准海外保险人 WNb2"W  
approved overseas trust company 核准海外信托公司 [i.c;'Wy/  
approved pooled investment fund 核准汇集投资基金 =hd0Ui>x  
approved provident fund scheme 认可公积金计划 B u%
%O8  
approved provision 核准拨款 +'iqGg-  
approved redeemable share 核准可赎回股份 I<,~>'cq.  
approved regional stock 认可地区性证券 F
V7'3f
Ia  
approved retirement scheme 认可退休金计划 3-6M
GL9  
approved subordinated loan 核准附属贷款 Y~Vc|zM^(  
arbitrage 套戥；套汇；套利 f Ayh9  
arbitrageur 套戥者；套汇者 3Nwi
x_&S  
arbitrary amount 临时款项 auX(d -m  
arrangement 措施；安排；协定 .fhfb\$  
arrears 欠款 W8u&5#$I  
arrears of pay 欠付薪酬 z C$F@  
arrears of revenue 逾期未收税款；逾期未收的帐项 e6H}L :;  
articles of association 组织章程；组织细则；组织章程细则 [`s.fk
b8  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 rZ5xQ#IA  
ascertainment of profit 确定利润 'vu]b#l3  
"Asia Clear" “亚洲结算系统”