[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 !E~czC\p6  
allotment notice 股份配售通知；配股通知 w gkY\Q  
allotment of shares 股份分配 x4CSUcKb  
allowable 可获宽免；免税的 R/\qDY,@  
allowable business loss 可扣除的营业亏损 APv& ^\oUH  
allowable expenses 可扣税的支出 C5^9D  
allowance 免税额；津贴；备抵；准备金 9`Y\`F#}q  
allowance for debts 债项的免税额 }Sh3AH/  
allowance for depreciation by wear and tear 耗损折旧免税额 q!
as~{!  
allowance for funeral expenses 殡殓费的免税额 j
-k]|0ea}  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 ,aU8. J_U  
allowance for repairs and outgoings 修葺及支出方面的免税额 bE%*ZB  
allowance to debtor 给债务人的津贴 'p&q}IO  
alteration of capital 资本更改 Is(ZVI  
alternate trustee 候补受托人 4Jk[X>I~  
amalgamation 合并 qpX`ZY^  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 h/NI5  
ambit of charges 征税范围；收费范围 C[[:/X(c  
amended valuation 经修订的估值 z]R% A:6K  
American Commodities Exchange 美国商品交易所 m/"}Y]
n!  
American Express Bank Limited 美国运通银行 C4|H5H  
American Stock Exchange 美国证券交易所 iHk/#a  
amortization 摊销 2SXy)m !  
amount due from banks 存放银行同业的款项 )P#xny2  
amount due from banks abroad 存放海外银行同业的款项 `##^ @N<P  
amount due from holding companies 控股公司欠款 uX8G<7O^  
amount due from local banks 存放本港银行同业的款项 n yx(0  
amount due to banks 银行同业的存款 ,F?O} ijk  
amount due to banks abroad 海外银行同业的存款 \os"j  
amount due to holding companies 控股公司存款 vPET'Bf(YV  
amount due to local banks 本港银行同业的存款 cdv0:+[P  
amount due to outport banks 外埠银行同业的存款 ,L;%-
}#$  
amount for note issue 发行纸币的款额 [W8?ww%qT  
amount of bond 担保契据的款额 FJIo]p  
amount of consideration 代价款额 yC9~X='D  
amount of contribution 供款数额 K{`3,U2Wx  
amount of indebtedness 负债款额 &&TAX  
amount of principal of the loan 贷款本金额 gezZYP)d  
amount of rates chargeable 应征差饷数额 $
sb `BS  
amount of share capital 股本额 nzl3<Ar  
amount of sums assured 承保款额 4=ZN4=(_[  
amount of variation 变动幅度 t}2M8ue(&  
amount of vote 拨款数额 ,H5o/qNU`{  
amount payable 应付款额 %!V=noo  
amount receivable 应收款额 ?dQ#% 06mn  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 |K'7BK_^J  
analysis 分析 o(Q='kK  
ancillary risk 附属风险 AxiCpAS;J  
annual account 周年帐目；周年帐目报表；年度决算；年结 Yzih-$g  
annual accounting date 年结日期 3bR 6Y[  
annual allowance 每年免税额；年积金；年度津贴；年津 1V;
m8)RF  
annual balance 年度余额 @i
az _;  
annual disposable income 每年可动用收入 B0ZLGB  
annual estimates 周年预算 l/6(V:  
annual fee 年费 {AO`[  
annual general meeting 周年大会 86m
l.VOR  
annual growth rate 年增率；每年增长率  r95$( N  
annual long-term supplement 长期个案每年补助金 5`f\[oA  
annual pensionable emolument 可供计算退休金的年薪 {3N5Fi7S  
annual report 年报 "kg?Or.  
Annual Report on the Consumer Price Index 《消费物价指数年报》 b-)3MR:4  
annual return 周年报表；周年申报表；每年报税表格 |&\cr\T\r  
Annual Return Rules 《周年报表规则》 O v|Uux  
annual review of consumer prices 每年消费物价回顾 q Qc-;|8  
annual roll-forward basis 逐年延展方式 ^ZG 3{>  
annual salary 年薪 Ku;8Mx{  
annual statement 年度报表；年度决算表 RRJ
N@|"  
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 K&%YTA  
annuitant 年金受益人 @^K_>s9B  
annuity 年金 R LUH[[  
annuity contract 年金合约 $6yr:2Xvt  
annuity on human life 人寿年金 <dX7{="&  
antecedent debt 先前的债项  nCSXvd/  
ante-dated cheque 倒填日期支票 zK ir  
anticipated expenditure 预期开支 Yc~c(1VRz  
anticipated net profit 预期纯利 Fhbp,CX4p  
anticipated revenue 预期收入
q-nM]Gm  
anti-inflation measure 反通货膨胀措施 o>Z
lA3tv  
anti-inflationary stance 反通货膨胀立场 .>|]Lo(=l  
apparent deficit 表面赤字 `I)ftj%  
apparent financial solvency 表面偿债能力 bPo*L~xdk  
apparent partner 表面合伙人 =ms o1  
application for personal assessment 个人入息课税申请书 >Wr  
application of fund 资金应用 4P $#m<;t  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 a?ii)GGq  
appointed actuary 委任精算师 ]x`I@vSf7R  
appointed auditor 委任核数师；委任审计师 O{44GB3  
appointed trustee 委任的受托人 O^I%Xk  
appointer 委任人 bx%P-r31  
apportioned pro rata 按比例分摊 ]{E
{ IW8  
apportionment 分配；分摊 bhc .UmH  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 xN]88L}Tn  
apportionment formula 分摊方程式 2_#Vw&v  
apportionment of estate duty 遗产税的分摊 ,K[
}Bz  
appraisal 估价；评估 *<T,Fyc|  
appreciable growth 可观增长 bF{14F$  
appreciable impact 显着影响 'CC;=@J  
appreciable increase 可观增长 oB]  
appreciation 增值；升值 xDTDfhA  
appreciation against other currencies 相对其他货币升值 B;mt11M  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 O)WduhlGQ  
appreciation tax 增值税 0G"I}Jp{  
appropriation 拨款；拨用；拨付 7K}Sk  
appropriation account 拨款帐目 ,T3_*:0hk!  
Appropriation Bill 拨款法案 VLfE3i4Vwl  
appropriation-in-aid system 补助拨款办法 D_4UM#Tw  
approved assets 核准资产 \IG"Te  
approved basket stock 认可一篮子证券 Dt p\T|)  
approved budget 核准预算 4Js9"<w  
approved charitable donation 认可慈善捐款 *Mr?}_,X*  
approved charitable institution 认可慈善机构 ;\N${YIn  
approved currency 核准货币；认可货币 X1{U''$ K  
approved estimates 核准预算 ^qD@qJ  
approved estimates of expenditure 核准开支预算 7Yrp#u1!  
approved overseas insurer 核准海外保险人 @ I$;  
approved overseas trust company 核准海外信托公司 _& qM^  
approved pooled investment fund 核准汇集投资基金 d %Z+.O  
approved provident fund scheme 认可公积金计划 W2\Q-4D  
approved provision 核准拨款 qC?\i['`  
approved redeemable share 核准可赎回股份 -Y"'=zkO  
approved regional stock 认可地区性证券 L?gak@E  
approved retirement scheme 认可退休金计划 `&-)(#  
approved subordinated loan 核准附属贷款 :~ 1p  
arbitrage 套戥；套汇；套利 V`MV_zA2  
arbitrageur 套戥者；套汇者 qf2;yRc&  
arbitrary amount 临时款项 G[=8Ko0U+n  
arrangement 措施；安排；协定 y $K#M  
arrears 欠款 !\%0O`b^4  
arrears of pay 欠付薪酬 P6cc8x9g(  
arrears of revenue 逾期未收税款；逾期未收的帐项 [rt+KA  
articles of association 组织章程；组织细则；组织章程细则 z|gG%fM  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 ^%qh E8  
ascertainment of profit 确定利润 VD*xhuy$k  
"Asia Clear" “亚洲结算系统”