[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  P1R5}i  
allotment notice 股份配售通知；配股通知 j5[Y0)pV\  
allotment of shares 股份分配 2?{'(iay  
allowable 可获宽免；免税的 M1icj~Jr  
allowable business loss 可扣除的营业亏损 KM+[1Ze$  
allowable expenses 可扣税的支出 PthgxB^  
allowance 免税额；津贴；备抵；准备金 }xry
 
allowance for debts 债项的免税额 /9=r.Vxh  
allowance for depreciation by wear and tear 耗损折旧免税额 \zcR75  
allowance for funeral expenses 殡殓费的免税额 *M)M!jTv  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 WvZt~x&2  
allowance for repairs and outgoings 修葺及支出方面的免税额 R@-x!*z  
allowance to debtor 给债务人的津贴 +n<W#O%  
alteration of capital 资本更改 ,+5:}hR+  
alternate trustee 候补受托人 d%UzQ*s  
amalgamation 合并 Re2&q
xE  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 dVUe!S`  
ambit of charges 征税范围；收费范围 6?Kl L [~  
amended valuation 经修订的估值 H,c`=Ii3  
American Commodities Exchange 美国商品交易所  l 5 ]  
American Express Bank Limited 美国运通银行 9Z21|
5  
American Stock Exchange 美国证券交易所 HB{'MBs  
amortization 摊销 bZ_TW9mq  
amount due from banks 存放银行同业的款项 \%7fm#z6  
amount due from banks abroad 存放海外银行同业的款项 O}w%$ mq  
amount due from holding companies 控股公司欠款 wBvVY3VQ^  
amount due from local banks 存放本港银行同业的款项 sopf-g:  
amount due to banks 银行同业的存款 +4  h!;i  
amount due to banks abroad 海外银行同业的存款 t.dr<   
amount due to holding companies 控股公司存款 '$c9S [  
amount due to local banks 本港银行同业的存款 v<t?t<|J  
amount due to outport banks 外埠银行同业的存款 /z_]7]  
amount for note issue 发行纸币的款额 1+gFfKq  
amount of bond 担保契据的款额 sPG500=)  
amount of consideration 代价款额 :G6aO  
amount of contribution 供款数额 T9I$6HAi  
amount of indebtedness 负债款额 S43J
aSw)  
amount of principal of the loan 贷款本金额 B]H8^   
amount of rates chargeable 应征差饷数额 WQ}wQ:]  
amount of share capital 股本额 $4^SWT.  
amount of sums assured 承保款额 @gfW*PNjlP  
amount of variation 变动幅度 d!UxFY@  
amount of vote 拨款数额 qDG2rFu&[  
amount payable 应付款额 Gx8
!AmeX  
amount receivable 应收款额 c-PZG|<C[  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 P6O\\,B1A  
analysis 分析 ,l6,k<   
ancillary risk 附属风险 Av?R6  
annual account 周年帐目；周年帐目报表；年度决算；年结 i%JJ+9N  
annual accounting date 年结日期 2Kf/Id1  
annual allowance 每年免税额；年积金；年度津贴；年津 [@ev%x,  
annual balance 年度余额 P1Z"}Qw  
annual disposable income 每年可动用收入 p
20JUzy  
annual estimates 周年预算 ?
].MnwYo  
annual fee 年费 #G.eiqh$a  
annual general meeting 周年大会 SDC'S]{ew  
annual growth rate 年增率；每年增长率 ol*,&C:{  
annual long-term supplement 长期个案每年补助金 mEbI\!}H0  
annual pensionable emolument 可供计算退休金的年薪 I`_I^C3  
annual report 年报 1C8xJ6F  
Annual Report on the Consumer Price Index 《消费物价指数年报》 Ku%tM7ad  
annual return 周年报表；周年申报表；每年报税表格 *V%"q|L8  
Annual Return Rules 《周年报表规则》 y^,QM[&  
annual review of consumer prices 每年消费物价回顾 Hf @4p'  
annual roll-forward basis 逐年延展方式 L
/[VpD  
annual salary 年薪 IJ&Lk=2E]  
annual statement 年度报表；年度决算表 Uffwzd!  
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 vMB61 |O  
annuitant 年金受益人 A1INaL  
annuity 年金 ^hiY6N &  
annuity contract 年金合约 RARA_tii  
annuity on human life 人寿年金 mmbe.$73  
antecedent debt 先前的债项 ~t~[@2?WG  
ante-dated cheque 倒填日期支票 |67Jw2  
anticipated expenditure 预期开支 NX,m6u  
anticipated net profit 预期纯利 Q{
|%kU"  
anticipated revenue 预期收入 Yu\$Y0 {]  
anti-inflation measure 反通货膨胀措施
XZ~kXE;B(  
anti-inflationary stance 反通货膨胀立场 X'jyR:ut#  
apparent deficit 表面赤字 h/t;ZLUAZP  
apparent financial solvency 表面偿债能力 \0x>#ygX  
apparent partner 表面合伙人 &U7v=a  
application for personal assessment 个人入息课税申请书 n82tZpn  
application of fund 资金应用 [M[<'+^*  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 ()IZ7#kL?  
appointed actuary 委任精算师 -0d9,,c  
appointed auditor 委任核数师；委任审计师 hHN[K  
appointed trustee 委任的受托人 | J3'#7  
appointer 委任人 46}U+>  
apportioned pro rata 按比例分摊 ud r\\5  
apportionment 分配；分摊 B{`adq?pW  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 lc[6Mpi7s[  
apportionment formula 分摊方程式 #\w N2`" W  
apportionment of estate duty 遗产税的分摊 @
W>@6E  
appraisal 估价；评估 c$!?4z_.  
appreciable growth 可观增长 B18BwY  
appreciable impact 显着影响 Y2x|6 { #  
appreciable increase 可观增长 Uv(R^50>  
appreciation 增值；升值 \{@
m  
appreciation against other currencies 相对其他货币升值 'z;(Y*jb  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 A7Ql%$v7^  
appreciation tax 增值税 |@u2/U9  
appropriation 拨款；拨用；拨付 ^A@f{g$KB+  
appropriation account 拨款帐目 /AD&z?My+E  
Appropriation Bill 拨款法案 *'-4%7C`1  
appropriation-in-aid system 补助拨款办法 dn#I,xa`  
approved assets 核准资产 g:M;S"U3*Y  
approved basket stock 认可一篮子证券 C8|V?bL  
approved budget 核准预算 -U/)y:k!%  
approved charitable donation 认可慈善捐款 KMj\A d  
approved charitable institution 认可慈善机构 t2o{=!$WH  
approved currency 核准货币；认可货币 CW+kKN  
approved estimates 核准预算 $Y|OGZH8E  
approved estimates of expenditure 核准开支预算 _
d@YLd78P  
approved overseas insurer 核准海外保险人 ^YLC{V  
approved overseas trust company 核准海外信托公司 >K9Ia4I,  
approved pooled investment fund 核准汇集投资基金 zWC| Qe  
approved provident fund scheme 认可公积金计划 o}v<~v(  
approved provision 核准拨款 OJcS%-~  
approved redeemable share 核准可赎回股份 eP@#I^_  
approved regional stock 认可地区性证券 .7.lr[
$g  
approved retirement scheme 认可退休金计划 [A7TSN  
approved subordinated loan 核准附属贷款 $xWwI(SaB  
arbitrage 套戥；套汇；套利 idYB.]Y(  
arbitrageur 套戥者；套汇者 3J#LxYK  
arbitrary amount 临时款项 7%Y`j/  
arrangement 措施；安排；协定 .G[/4h :.  
arrears 欠款 @ b!]Jw  
arrears of pay 欠付薪酬 ]@#9B>v=  
arrears of revenue 逾期未收税款；逾期未收的帐项 I_r@Y:5{  
articles of association 组织章程；组织细则；组织章程细则 |Mb{0mKb  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 ..}P$
 
ascertainment of profit 确定利润 9r?Z'~,Za  
"Asia Clear" “亚洲结算系统”