[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 D{~I  
allotment notice 股份配售通知；配股通知 zgV{S Qo  
allotment of shares 股份分配 A~u-Iv(U  
allowable 可获宽免；免税的 !ce5pA  
allowable business loss 可扣除的营业亏损 49cQA$Ad  
allowable expenses 可扣税的支出 qlO(z5Ak  
allowance 免税额；津贴；备抵；准备金 ULj'DzlfH  
allowance for debts 债项的免税额 ,*Jm\ u  
allowance for depreciation by wear and tear 耗损折旧免税额 y]yp8 Bs+  
allowance for funeral expenses 殡殓费的免税额 7*`cWT_X  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 m z) O  
allowance for repairs and outgoings 修葺及支出方面的免税额 (=,p"3^  
allowance to debtor 给债务人的津贴 7EO/T,{a  
alteration of capital 资本更改 a2/!~X9F  
alternate trustee 候补受托人 HsO4C)/  
amalgamation 合并 a!vF;J-Zqa  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 A46Xei:Ow  
ambit of charges 征税范围；收费范围 n]jZ2{g+   
amended valuation 经修订的估值 A70x+mjy^T  
American Commodities Exchange 美国商品交易所 4vQ]7`I.f  
American Express Bank Limited 美国运通银行 G$( B26  
American Stock Exchange 美国证券交易所  `C9/=  
amortization 摊销 w-LMV>+6|  
amount due from banks 存放银行同业的款项 |5^tp  
amount due from banks abroad 存放海外银行同业的款项 '#L.w6<B  
amount due from holding companies 控股公司欠款 *DcJ).  
amount due from local banks 存放本港银行同业的款项 M:YtW5{  
amount due to banks 银行同业的存款 BxV o
>r  
amount due to banks abroad 海外银行同业的存款 `KgIr,Q)  
amount due to holding companies 控股公司存款 W6:ei.d+NS  
amount due to local banks 本港银行同业的存款  !*5vXN  
amount due to outport banks 外埠银行同业的存款 S3l$\X;6X  
amount for note issue 发行纸币的款额 nO.RB#I$F  
amount of bond 担保契据的款额  74i  
amount of consideration 代价款额 Y%m^V?k  
amount of contribution 供款数额 b;A(6^V  
amount of indebtedness 负债款额 QpbyC_:;$4  
amount of principal of the loan 贷款本金额 XR3=Y0YDf  
amount of rates chargeable 应征差饷数额 wa7)  
amount of share capital 股本额 s~V%eq("}  
amount of sums assured 承保款额 j+YA/54`  
amount of variation 变动幅度 @ W[LA<  
amount of vote 拨款数额 qn=~4rg]R  
amount payable 应付款额 G;Jqby8d  
amount receivable 应收款额 OFH!z {*  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 pu3ly&T#a_  
analysis 分析 M@%$9N)gd  
ancillary risk 附属风险 `tZm  
annual account 周年帐目；周年帐目报表；年度决算；年结 S&N[@G  
annual accounting date 年结日期 X} <p|P+  
annual allowance 每年免税额；年积金；年度津贴；年津 >..C^8 "  
annual balance 年度余额 |:Q`9;  
annual disposable income 每年可动用收入 T-S6`^_L  
annual estimates 周年预算 !0p_s;uu,W  
annual fee 年费 G>Uam TM  
annual general meeting 周年大会 vG;)(.:  
annual growth rate 年增率；每年增长率 {\u=m>2U|  
annual long-term supplement 长期个案每年补助金 cVk&Yp;[*  
annual pensionable emolument 可供计算退休金的年薪 P4 H%pm{-  
annual report 年报 u6 tD5Y  
Annual Report on the Consumer Price Index 《消费物价指数年报》 L!2BE[~  
annual return 周年报表；周年申报表；每年报税表格 /-J12O  
Annual Return Rules 《周年报表规则》 =GGt:3Kx-  
annual review of consumer prices 每年消费物价回顾 j6@5"wx  
annual roll-forward basis 逐年延展方式 "eRf3Q7w:  
annual salary 年薪 1T96W :   
annual statement 年度报表；年度决算表
n^kszIu~  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 X=_`$ 0  
annuitant 年金受益人 5BWO7F0v"  
annuity 年金 G3r9@2OC  
annuity contract 年金合约 =XbOY[  
annuity on human life 人寿年金 ~Q4 emgBD  
antecedent debt 先前的债项 VkKq<`t<  
ante-dated cheque 倒填日期支票 mV\QZfoF  
anticipated expenditure 预期开支 ur*@TIvD  
anticipated net profit 预期纯利 L&*/s&>b  
anticipated revenue 预期收入 wl
vhDJ  
anti-inflation measure 反通货膨胀措施 J^"  
anti-inflationary stance 反通货膨胀立场 <S/`-/=2  
apparent deficit 表面赤字 I"AgRa  
apparent financial solvency 表面偿债能力 ^dc~hD  
apparent partner 表面合伙人 `VJJ"v<L  
application for personal assessment 个人入息课税申请书 {
Ftz4y)6  
application of fund 资金应用 f/!
^QL{  
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 WcE{1&PXx  
appointed actuary 委任精算师 IG}`~% Z  
appointed auditor 委任核数师；委任审计师 _DlkTi5(w  
appointed trustee 委任的受托人 |gl~wG1@  
appointer 委任人 ah1DuTT/G  
apportioned pro rata 按比例分摊 &2i3"9k  
apportionment 分配；分摊 @#wBK3Ut^  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 r@j$$Pk`  
apportionment formula 分摊方程式 n4*
hQi+d  
apportionment of estate duty 遗产税的分摊 +vR$%  
appraisal 估价；评估 *C>B-j$  
appreciable growth 可观增长 ?$:;hGO.<~  
appreciable impact 显着影响 JYQ.Y!X1O  
appreciable increase 可观增长 ?z "fp$  
appreciation 增值；升值 A$w0+&*=  
appreciation against other currencies 相对其他货币升值 HW0EPJ  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 [5KzawV  
appreciation tax 增值税 P[|FK(l  
appropriation 拨款；拨用；拨付 f(H h(  
appropriation account 拨款帐目 ~}B6E)   
Appropriation Bill 拨款法案 !kzC1U  
appropriation-in-aid system 补助拨款办法 .Fdqn?c|+  
approved assets 核准资产 f{]eb1  
approved basket stock 认可一篮子证券 _'g'M=E  
approved budget 核准预算 fevLu[,  
approved charitable donation 认可慈善捐款 }4 p3m]  
approved charitable institution 认可慈善机构 ?k6PH"M  
approved currency 核准货币；认可货币 BC/oh+FW3  
approved estimates 核准预算 u!iBAr5  
approved estimates of expenditure 核准开支预算 I
n%K  
approved overseas insurer 核准海外保险人 y-Xd~<*Ia  
approved overseas trust company 核准海外信托公司 'eKv t5&@  
approved pooled investment fund 核准汇集投资基金 ,(%?j]_P2  
approved provident fund scheme 认可公积金计划 OI=LuWGQE1  
approved provision 核准拨款 W6kDQ&q  
approved redeemable share 核准可赎回股份 ?zypF 5a  
approved regional stock 认可地区性证券 NS^(5g  
approved retirement scheme 认可退休金计划 < C{-ph  
approved subordinated loan 核准附属贷款 @PYCl  
arbitrage 套戥；套汇；套利 m -{t%[Y  
arbitrageur 套戥者；套汇者 $?38o6  
arbitrary amount 临时款项 }]8n 3&*  
arrangement 措施；安排；协定 ;=&D_jGf]  
arrears 欠款 =N_7DT  
arrears of pay 欠付薪酬 i0,'b61qE  
arrears of revenue 逾期未收税款；逾期未收的帐项 bzI!;P1&  
articles of association 组织章程；组织细则；组织章程细则 qNhV zx  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 bp'qrcFuiL  
ascertainment of profit 确定利润 I|RMxx y;  
"Asia Clear" “亚洲结算系统”