[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 *W i(%  
allotment notice 股份配售通知；配股通知 ^&Qaf:M  
allotment of shares 股份分配 dn`#N^Od  
allowable 可获宽免；免税的 n287@Y4Ru  
allowable business loss 可扣除的营业亏损 =zbrXtp,  
allowable expenses 可扣税的支出 n}._Nb 5  
allowance 免税额；津贴；备抵；准备金 KXdls(ROP  
allowance for debts 债项的免税额 ^(6.P)$  
allowance for depreciation by wear and tear 耗损折旧免税额 @c.QrKSaD  
allowance for funeral expenses 殡殓费的免税额 \W$
>EH  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 sb8SG_c.  
allowance for repairs and outgoings 修葺及支出方面的免税额
tU?lfU[7  
allowance to debtor 给债务人的津贴 !X#=Pt[,  
alteration of capital 资本更改 R4qS,2E  
alternate trustee 候补受托人 @Yt[%tOF+  
amalgamation 合并 c{&sf y  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 iF`E>
%#  
ambit of charges 征税范围；收费范围 |NM.-@1  
amended valuation 经修订的估值 ]aaHb  
American Commodities Exchange 美国商品交易所 4\-kzGgmo  
American Express Bank Limited 美国运通银行 2>s:wABb /  
American Stock Exchange 美国证券交易所 gE8>5_R|  
amortization 摊销 sg9ZYWcL  
amount due from banks 存放银行同业的款项 x#pTB.  
amount due from banks abroad 存放海外银行同业的款项 =I*"vwc?  
amount due from holding companies 控股公司欠款 eBBh/=Zc  
amount due from local banks 存放本港银行同业的款项 rKR<R(=!=  
amount due to banks 银行同业的存款 N-vr_4{g  
amount due to banks abroad 海外银行同业的存款 _YbHnb  
amount due to holding companies 控股公司存款 <hS >L1ZSr  
amount due to local banks 本港银行同业的存款 N!btj,vx  
amount due to outport banks 外埠银行同业的存款 Bv/v4(G5g  
amount for note issue 发行纸币的款额 #<l;YT8  
amount of bond 担保契据的款额 dyu~T{  
amount of consideration 代价款额 m2\ZnC  
amount of contribution 供款数额 "$m3xO  
amount of indebtedness 负债款额 @dO~0dF  
amount of principal of the loan 贷款本金额 Y}F+4  
amount of rates chargeable 应征差饷数额 b/<n:*$   
amount of share capital 股本额 GKm)wOb(*S  
amount of sums assured 承保款额 <v0 d8  
amount of variation 变动幅度 Ak|jJ
 
amount of vote 拨款数额 Xf$,ra"  
amount payable 应付款额 ~sk 4v:-  
amount receivable 应收款额 vbh\uv&  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 ~9x$tb x-  
analysis 分析 ;l~gA|A  
ancillary risk 附属风险 Tw|=;
m  
annual account 周年帐目；周年帐目报表；年度决算；年结 ~2=B:;  
annual accounting date 年结日期 Fet>KacTht  
annual allowance 每年免税额；年积金；年度津贴；年津 ~EdmVEu  
annual balance 年度余额 L+d_+:w  
annual disposable income 每年可动用收入 _L&C4 <e'  
annual estimates 周年预算 !9V_U  
annual fee 年费 Soq 'B?>  
annual general meeting 周年大会 j63w(Jv/  
annual growth rate 年增率；每年增长率 D(L%fK`+  
annual long-term supplement 长期个案每年补助金 5a4 ;d+  
annual pensionable emolument 可供计算退休金的年薪 T;.#=h  
annual report 年报 n?:s /6tP  
Annual Report on the Consumer Price Index 《消费物价指数年报》 -CxaOZG  
annual return 周年报表；周年申报表；每年报税表格 *Q5/d9B8TN  
Annual Return Rules 《周年报表规则》 r=s2wjk  
annual review of consumer prices 每年消费物价回顾 /|hKZTZJdN  
annual roll-forward basis 逐年延展方式 MheP@ [w|@  
annual salary 年薪 opdi5e)jK  
annual statement 年度报表；年度决算表 +ZXk0sP_<  
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 >'E'Mp.  
annuitant 年金受益人 oXb}6YC  
annuity 年金 zq(AN<  
annuity contract 年金合约 oGXT,38*  
annuity on human life 人寿年金 $40t
A es9  
antecedent debt 先前的债项 uiO8F*,!&r  
ante-dated cheque 倒填日期支票 )I`B+c:  
anticipated expenditure 预期开支 s_p?3bKu  
anticipated net profit 预期纯利 ;pS Wu9  
anticipated revenue 预期收入 Q>= :$I  
anti-inflation measure 反通货膨胀措施 6fQQKM@a|  
anti-inflationary stance 反通货膨胀立场 LXfDXXF  
apparent deficit 表面赤字 r1$ O<3\  
apparent financial solvency 表面偿债能力 ;R|5sCb/m  
apparent partner 表面合伙人 D0tI
  
application for personal assessment 个人入息课税申请书 /ey}#SHm,  
application of fund 资金应用 _fa2ntuS=f  
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 *G
2p;n=2  
appointed actuary 委任精算师 p\F*Y,4  
appointed auditor 委任核数师；委任审计师 Tig`4d-%  
appointed trustee 委任的受托人 l.Qj?G  
appointer 委任人 2;U(r:]  
apportioned pro rata 按比例分摊 mI9~\k&9  
apportionment 分配；分摊 k q_B5L?  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 ocGqXDg3  
apportionment formula 分摊方程式 beN0?G  
apportionment of estate duty 遗产税的分摊 B0nkHm.Sj  
appraisal 估价；评估 Y|>y]x  
appreciable growth 可观增长 +-K-CXt  
appreciable impact 显着影响 kf.w:X"i  
appreciable increase 可观增长 CGny#Vh  
appreciation 增值；升值 zc\e$MO  
appreciation against other currencies 相对其他货币升值 d#Ql>Pr Y  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 )t&j0`Yq  
appreciation tax 增值税 ?neXs-'-p  
appropriation 拨款；拨用；拨付 G-9]z[\#  
appropriation account 拨款帐目 E<D45C{DP  
Appropriation Bill 拨款法案 *8t_$<'dQ  
appropriation-in-aid system 补助拨款办法 ?0Z?Z3)%w4  
approved assets 核准资产 h@@2vs2  
approved basket stock 认可一篮子证券 Ryr2  
approved budget 核准预算 sHmzwvpLA  
approved charitable donation 认可慈善捐款 " :@5|4qK  
approved charitable institution 认可慈善机构 L
+(5`Y  
approved currency 核准货币；认可货币 ~UEft  
approved estimates 核准预算 7S(5\9  
approved estimates of expenditure 核准开支预算 o
-yZ$+V  
approved overseas insurer 核准海外保险人 2LEf"FH0~  
approved overseas trust company 核准海外信托公司 Yfs60f  
approved pooled investment fund 核准汇集投资基金 |ILj}4ZA7  
approved provident fund scheme 认可公积金计划 '%l<33*   
approved provision 核准拨款 5@F1E8T  
approved redeemable share 核准可赎回股份 C`% cPl  
approved regional stock 认可地区性证券 Mx4 <F "9  
approved retirement scheme 认可退休金计划 +MvcW.W~  
approved subordinated loan 核准附属贷款 &r;-=ASYzV  
arbitrage 套戥；套汇；套利 'UUIY$V [  
arbitrageur 套戥者；套汇者 "+~La{POc  
arbitrary amount 临时款项 V80g+)|  
arrangement 措施；安排；协定 48Vmz  
arrears 欠款 .|G([O^H  
arrears of pay 欠付薪酬 )C|[j@MD  
arrears of revenue 逾期未收税款；逾期未收的帐项 U4w^eWzP
 
articles of association 组织章程；组织细则；组织章程细则 mr,IP=e~  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 )!s f@F?  
ascertainment of profit 确定利润 -M/D
OTc   
"Asia Clear" “亚洲结算系统”