[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 Rt~Aud[  
allotment notice 股份配售通知；配股通知 dj4 g  
allotment of shares 股份分配 Y9~;6fg  
allowable 可获宽免；免税的 >|SB]'C|  
allowable business loss 可扣除的营业亏损 HRi~TZ?\  
allowable expenses 可扣税的支出
xG0IA 7  
allowance 免税额；津贴；备抵；准备金 [^ck;4q  
allowance for debts 债项的免税额 "{;]T  
allowance for depreciation by wear and tear 耗损折旧免税额 x^_Wfkch]  
allowance for funeral expenses 殡殓费的免税额 OqUEj 0X  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 ~jAOGo/&6  
allowance for repairs and outgoings 修葺及支出方面的免税额 bT-(lIU  
allowance to debtor 给债务人的津贴 "lLt=s2>L  
alteration of capital 资本更改 0X+Jj/-ge  
alternate trustee 候补受托人 JbzYr]k  
amalgamation 合并 >bxT_qEm  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 w_G/[R3  
ambit of charges 征税范围；收费范围 a*&P>Lwe7&  
amended valuation 经修订的估值 uxk&5RY  
American Commodities Exchange 美国商品交易所 C-]H+p  
American Express Bank Limited 美国运通银行 Gdnk1_D>  
American Stock Exchange 美国证券交易所 nk9hQRP? 8  
amortization 摊销 /tA $'tZ  
amount due from banks 存放银行同业的款项 N%6jZmKip  
amount due from banks abroad 存放海外银行同业的款项  S]ZO*+  
amount due from holding companies 控股公司欠款 w (`X P  
amount due from local banks 存放本港银行同业的款项 mU:C{<Z  
amount due to banks 银行同业的存款 vrn IEur  
amount due to banks abroad 海外银行同业的存款 &J^@TgqL^  
amount due to holding companies 控股公司存款 '[JrP<~^o  
amount due to local banks 本港银行同业的存款 =%Gecj  
amount due to outport banks 外埠银行同业的存款 q
hV DC  
amount for note issue 发行纸币的款额 Gh0H) q  
amount of bond 担保契据的款额 UV)[a%/SB&  
amount of consideration 代价款额 (rFY8oHD  
amount of contribution 供款数额 /a17B  
amount of indebtedness 负债款额 NFY,$  
amount of principal of the loan 贷款本金额 ZA>hN3fE'  
amount of rates chargeable 应征差饷数额 oLk>|J  
amount of share capital 股本额 e%x$Cb:znn  
amount of sums assured 承保款额 ?PiJ7|  
amount of variation 变动幅度 ?yddr`?W  
amount of vote 拨款数额 2j-|.l c  
amount payable 应付款额 ;3Fgy8T  
amount receivable 应收款额 ~b5aT;ObR  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 s`Z(f:/6*  
analysis 分析 8kAG EiC  
ancillary risk 附属风险 2f`
u?
T  
annual account 周年帐目；周年帐目报表；年度决算；年结 4PTHUyX  
annual accounting date 年结日期 9cFFQM |o  
annual allowance 每年免税额；年积金；年度津贴；年津 TWl':}  
annual balance 年度余额 Lcplc"C  
annual disposable income 每年可动用收入 )!3XM  
annual estimates 周年预算 /4RKA!W  
annual fee 年费 A)0 40n  
annual general meeting 周年大会 2uS&A \  
annual growth rate 年增率；每年增长率 u%a2 "G|  
annual long-term supplement 长期个案每年补助金 QV+('  
annual pensionable emolument 可供计算退休金的年薪 Z4} Yw{=f  
annual report 年报 g6Qzkvw)  
Annual Report on the Consumer Price Index 《消费物价指数年报》 g
63:WX-\  
annual return 周年报表；周年申报表；每年报税表格 ?)Z~H,Q(z  
Annual Return Rules 《周年报表规则》 t?28s/?  
annual review of consumer prices 每年消费物价回顾 !OPK?7  
annual roll-forward basis 逐年延展方式 F0bmGDp@-  
annual salary 年薪
"K OLRJ@  
annual statement 年度报表；年度决算表 CY)Wuv ^  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 .,l?z  
annuitant 年金受益人 f!P.=Qo[=  
annuity 年金 NeCTEe|V  
annuity contract 年金合约 [[JwHM8H&  
annuity on human life 人寿年金 =/.[&DG  
antecedent debt 先前的债项 "Fc
A:7+  
ante-dated cheque 倒填日期支票 "pdG%$  
anticipated expenditure 预期开支 XIJ>\ RF  
anticipated net profit 预期纯利 3RscuD&  
anticipated revenue 预期收入 5LhFD  
anti-inflation measure 反通货膨胀措施 3EI$tP@4  
anti-inflationary stance 反通货膨胀立场 |jU/R  
apparent deficit 表面赤字 Wepa;  
apparent financial solvency 表面偿债能力 }
RO Cj,|  
apparent partner 表面合伙人 v O&%sjvH  
application for personal assessment 个人入息课税申请书 K`M8[ %S  
application of fund 资金应用 MkRRBv
k  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 eXc`"T,C.  
appointed actuary 委任精算师 ("}
TW-r~  
appointed auditor 委任核数师；委任审计师  Z yu4!  
appointed trustee 委任的受托人 (caxl^=  
appointer 委任人 dTB^6>H  
apportioned pro rata 按比例分摊 bfVKf}  
apportionment 分配；分摊 @v2_gjRe  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 MIsjTKE  
apportionment formula 分摊方程式 ^}a..@|%W  
apportionment of estate duty 遗产税的分摊 ^$FHI_  
appraisal 估价；评估 Z0`Bn5  
appreciable growth 可观增长 H]H*Ouu["e  
appreciable impact 显着影响 Ev,>_1#Xm  
appreciable increase 可观增长 4@u*#Bp`|  
appreciation 增值；升值 &j<B22t!  
appreciation against other currencies 相对其他货币升值 Xa
t>d>nJ]  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 >KNiMW^V  
appreciation tax 增值税 /3Zo8.  
appropriation 拨款；拨用；拨付
Q=)$  
appropriation account 拨款帐目 "@xI  
Appropriation Bill 拨款法案 5*/~) wN\U  
appropriation-in-aid system 补助拨款办法 &u&/t?  
approved assets 核准资产 eBFsKOtu  
approved basket stock 认可一篮子证券 4[44Eku\  
approved budget 核准预算 pV9$Vg?-H  
approved charitable donation 认可慈善捐款 .D(H@3qA@  
approved charitable institution 认可慈善机构 @>}!g9c  
approved currency 核准货币；认可货币 Rp^kD ,*  
approved estimates 核准预算 p`fUpARA!  
approved estimates of expenditure 核准开支预算 AU -,  
approved overseas insurer 核准海外保险人 ^":UkPFCx:  
approved overseas trust company 核准海外信托公司 _/;vsQB  
approved pooled investment fund 核准汇集投资基金 `aD~\O  
approved provident fund scheme 认可公积金计划 J/mLmSx  
approved provision 核准拨款 --6C>iY[&u  
approved redeemable share 核准可赎回股份 -y|>#`T/  
approved regional stock 认可地区性证券 zR_ "  
approved retirement scheme 认可退休金计划 s/" &k  
approved subordinated loan 核准附属贷款 dY5 m) ?  
arbitrage 套戥；套汇；套利 M+j V`J!  
arbitrageur 套戥者；套汇者 LUc!a4i"fO  
arbitrary amount 临时款项 5Tag-+  
arrangement 措施；安排；协定 *|{1` {8n  
arrears 欠款 1YV ;pEw3w  
arrears of pay 欠付薪酬 pX 8TzmIB0  
arrears of revenue 逾期未收税款；逾期未收的帐项 Q'5]E{1<'n  
articles of association 组织章程；组织细则；组织章程细则 R}_B\#Q  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 mM0VUSy  
ascertainment of profit 确定利润 ?41bZ$j  
"Asia Clear" “亚洲结算系统”