[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 )eFXjnHN  
allotment notice 股份配售通知；配股通知 kO:|?}Koc  
allotment of shares 股份分配 Rh!B4oB4  
allowable 可获宽免；免税的 FEqs4<}E  
allowable business loss 可扣除的营业亏损 ^z&eD,  
allowable expenses 可扣税的支出 C!KxY/*Px  
allowance 免税额；津贴；备抵；准备金 $OI 6^  
allowance for debts 债项的免税额 |l\&4/SJ  
allowance for depreciation by wear and tear 耗损折旧免税额 \)Sa!XLfT  
allowance for funeral expenses 殡殓费的免税额 "YU<CO;4VV  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 yWI30hW  
allowance for repairs and outgoings 修葺及支出方面的免税额 rQ~7BlE  
allowance to debtor 给债务人的津贴 GT$.#};u  
alteration of capital 资本更改 O$QtZE
61  
alternate trustee 候补受托人 )? 35!s6  
amalgamation 合并 ^0A}iJL  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 r !H'8O!  
ambit of charges 征税范围；收费范围 H4%2"w6|!  
amended valuation 经修订的估值 on?<3eED  
American Commodities Exchange 美国商品交易所 zrt\]h+  
American Express Bank Limited 美国运通银行 E'3=qTbiD  
American Stock Exchange 美国证券交易所 *|)a@VL  
amortization 摊销
IXE`MLc  
amount due from banks 存放银行同业的款项 A*d Pw.  
amount due from banks abroad 存放海外银行同业的款项 H C KD0xx  
amount due from holding companies 控股公司欠款 Jg3OMUt  
amount due from local banks 存放本港银行同业的款项 ${(v Er#}k  
amount due to banks 银行同业的存款 #-76E  
amount due to banks abroad 海外银行同业的存款 t%@sz  
amount due to holding companies 控股公司存款 a!UQ]prT  
amount due to local banks 本港银行同业的存款 [ j'L*j  
amount due to outport banks 外埠银行同业的存款 0$RZ~  
amount for note issue 发行纸币的款额 0#\K9 |.  
amount of bond 担保契据的款额 Z>=IP-,>  
amount of consideration 代价款额 Y0nn n  
amount of contribution 供款数额 ZA
e'lgS  
amount of indebtedness 负债款额 _5<d'fBd  
amount of principal of the loan 贷款本金额 f uzz3#  
amount of rates chargeable 应征差饷数额 <sU?q<MC  
amount of share capital 股本额 Q;9-aZ.H  
amount of sums assured 承保款额 pib i#  
amount of variation 变动幅度 [bE-Uu7q5P  
amount of vote 拨款数额 E P1f6ps  
amount payable 应付款额 'i-6JG%  
amount receivable 应收款额 NifD pqjgt  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 UoDS)(i  
analysis 分析 JmMB=} <  
ancillary risk 附属风险 @9,=|kxK  
annual account 周年帐目；周年帐目报表；年度决算；年结 D~~
"wos  
annual accounting date 年结日期 _=%F6}TE  
annual allowance 每年免税额；年积金；年度津贴；年津 w'Y(doY,  
annual balance 年度余额 9;W2zcN  
annual disposable income 每年可动用收入 -PfBL8  
annual estimates 周年预算 JONfNb+  
annual fee 年费 qp#Is{=m  
annual general meeting 周年大会 9jwcO)p^  
annual growth rate 年增率；每年增长率 c@SNbY4}%  
annual long-term supplement 长期个案每年补助金 fU/&e^, 's  
annual pensionable emolument 可供计算退休金的年薪 \"]KF8c^_  
annual report 年报 !H)$_d \uj  
Annual Report on the Consumer Price Index 《消费物价指数年报》 _H{6{!=y  
annual return 周年报表；周年申报表；每年报税表格 /l.:GH36f  
Annual Return Rules 《周年报表规则》 '3%JhG)#  
annual review of consumer prices 每年消费物价回顾 o!6~tO=%  
annual roll-forward basis 逐年延展方式 -DVoO2|Dv  
annual salary 年薪 [{!K'V  
annual statement 年度报表；年度决算表 x*`S>_j27=  
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 pm2-F]  
annuitant 年金受益人 ^)J2tpr;]=  
annuity 年金 -|z ]I r  
annuity contract 年金合约 fL xGaOT  
annuity on human life 人寿年金 w!/\dqjv  
antecedent debt 先前的债项 ,=_)tX^  
ante-dated cheque 倒填日期支票 /Pbytu);ds  
anticipated expenditure 预期开支 7Shau%2C  
anticipated net profit 预期纯利 Q!9
 
anticipated revenue 预期收入 GGM|B}U p  
anti-inflation measure 反通货膨胀措施 s=S 9y7i(R  
anti-inflationary stance 反通货膨胀立场 %rFR:w`{  
apparent deficit 表面赤字 ]e t ]Vkg  
apparent financial solvency 表面偿债能力 &7\=Jw7w  
apparent partner 表面合伙人 [Sr^CYP(  
application for personal assessment 个人入息课税申请书 $ol]G`+  
application of fund 资金应用 xL&evG#  
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 34*73WxK  
appointed actuary 委任精算师 rCK  
appointed auditor 委任核数师；委任审计师 0sMNp  
appointed trustee 委任的受托人 *|gY7Av*  
appointer 委任人 fMpxe(  
apportioned pro rata 按比例分摊 8=K%7:b  
apportionment 分配；分摊 /b1+ ^|_  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 hqXp>.W  
apportionment formula 分摊方程式 lr*p\vH  
apportionment of estate duty 遗产税的分摊 T\ *#9a  
appraisal 估价；评估 -/V,<@@T  
appreciable growth 可观增长 *&v
lfH  
appreciable impact 显着影响 IZ/PZ"n_(  
appreciable increase 可观增长 <<=.;`(/v  
appreciation 增值；升值 (HEi;  
appreciation against other currencies 相对其他货币升值 SD/=e3  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ]8n*fo2#  
appreciation tax 增值税 VGYx(  
appropriation 拨款；拨用；拨付 %K`th&331  
appropriation account 拨款帐目 _2-fH  
Appropriation Bill 拨款法案 _ez* dE%  
appropriation-in-aid system 补助拨款办法 E"O6N.}.  
approved assets 核准资产 CL|d>  
approved basket stock 认可一篮子证券 aZ,j1j0p  
approved budget 核准预算 J9%I&lu/  
approved charitable donation 认可慈善捐款 *b}/fG)XZ  
approved charitable institution 认可慈善机构 a Xn:hn~O  
approved currency 核准货币；认可货币 `K7UWtp  
approved estimates 核准预算 /Hs\`Kg"!  
approved estimates of expenditure 核准开支预算 Iq0[Kd0.
j  
approved overseas insurer 核准海外保险人 dEhFuN O<2  
approved overseas trust company 核准海外信托公司 .9u0WP95  
approved pooled investment fund 核准汇集投资基金 UVd ^tg  
approved provident fund scheme 认可公积金计划 -k?K|w*X  
approved provision 核准拨款 \N%L-%^  
approved redeemable share 核准可赎回股份 l\/u XP?  
approved regional stock 认可地区性证券
a'%eyN  
approved retirement scheme 认可退休金计划 <.Dg3
RH  
approved subordinated loan 核准附属贷款 ?NVX# t'  
arbitrage 套戥；套汇；套利 Yu}[RXC(=  
arbitrageur 套戥者；套汇者 'uW&ADp  
arbitrary amount 临时款项 tCR#TW+IY-  
arrangement 措施；安排；协定 0{OafL8&l  
arrears 欠款 6Y%{ YQ}s|  
arrears of pay 欠付薪酬 @CtnV|  
arrears of revenue 逾期未收税款；逾期未收的帐项 uv&4 A,h  
articles of association 组织章程；组织细则；组织章程细则 `t>A~.f  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 {/|tVc63  
ascertainment of profit 确定利润 d4m@u$^1B  
"Asia Clear" “亚洲结算系统”