[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 ,nMc. G3  
allotment notice 股份配售通知；配股通知 Q^qG=  
allotment of shares 股份分配 Y4PU~l  
allowable 可获宽免；免税的 aO@zeKg  
allowable business loss 可扣除的营业亏损 GnbXS>  
allowable expenses 可扣税的支出 Q!DQ!;Br6  
allowance 免税额；津贴；备抵；准备金 !/0XoIf"  
allowance for debts 债项的免税额 m9^?p  
allowance for depreciation by wear and tear 耗损折旧免税额 #+Lo&%p#3  
allowance for funeral expenses 殡殓费的免税额 h[d| y_)f  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 [MM11K  
allowance for repairs and outgoings 修葺及支出方面的免税额 #mqz*=L3  
allowance to debtor 给债务人的津贴 uQ9/7"S  
alteration of capital 资本更改 JnX@eBNV  
alternate trustee 候补受托人 KZV$rJ%G  
amalgamation 合并 ?5m[Qc(<  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 e=nExY  
ambit of charges 征税范围；收费范围 IXp P.d  
amended valuation 经修订的估值 :SSlUl4sU$  
American Commodities Exchange 美国商品交易所 :xd&V%u`  
American Express Bank Limited 美国运通银行 ?Mp)F2'  
American Stock Exchange 美国证券交易所 x@bZ((w  
amortization 摊销 XQ:HH 8  
amount due from banks 存放银行同业的款项 {]-nYHGL  
amount due from banks abroad 存放海外银行同业的款项  {m}B=u  
amount due from holding companies 控股公司欠款 >VqMSe_v  
amount due from local banks 存放本港银行同业的款项 ,)+O.Lf7&.  
amount due to banks 银行同业的存款 _-g:T&#  
amount due to banks abroad 海外银行同业的存款 zx{\SU  
amount due to holding companies 控股公司存款 hB<.u  
amount due to local banks 本港银行同业的存款 5}e-~-  
amount due to outport banks 外埠银行同业的存款 nLkC-+$tM  
amount for note issue 发行纸币的款额 Cg 85  
amount of bond 担保契据的款额 hBLg;"=Em  
amount of consideration 代价款额 +7+ VbsFG  
amount of contribution 供款数额 d QA J`9B  
amount of indebtedness 负债款额 ;BoeE3* 6  
amount of principal of the loan 贷款本金额 BU:s&+LYUv  
amount of rates chargeable 应征差饷数额 A"eT@  
amount of share capital 股本额 > FHTBh& Y  
amount of sums assured 承保款额 ?Z!itB~  
amount of variation 变动幅度 oTOe(5N8a  
amount of vote 拨款数额 n<yV]i$  
amount payable 应付款额 =KT7ZSTV  
amount receivable 应收款额
]-{T-*h:  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 txr!3-Ne'!  
analysis 分析 1;L!g*!E  
ancillary risk 附属风险 $K<jmEC@<  
annual account 周年帐目；周年帐目报表；年度决算；年结 ?Pmj}f  
annual accounting date 年结日期 y9\s[}c_  
annual allowance 每年免税额；年积金；年度津贴；年津 U$VT
k  
annual balance 年度余额 ?h>mrj  
annual disposable income 每年可动用收入 !0Xes0gK0  
annual estimates 周年预算 0
; V{yh  
annual fee 年费 %XGX(  
annual general meeting 周年大会 */\dH<  
annual growth rate 年增率；每年增长率 D (qT$#  
annual long-term supplement 长期个案每年补助金 >tP/"4
c  
annual pensionable emolument 可供计算退休金的年薪 /q='~t  
annual report 年报 aDza"Ln  
Annual Report on the Consumer Price Index 《消费物价指数年报》 e%'9oAz  
annual return 周年报表；周年申报表；每年报税表格 Bb:jy!jq_  
Annual Return Rules 《周年报表规则》 j- F=5)A  
annual review of consumer prices 每年消费物价回顾 `j=CzZ*em?  
annual roll-forward basis 逐年延展方式 5+%BZ  
annual salary 年薪 :Fj4YP"  
annual statement 年度报表；年度决算表 Q1eiU Y6  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 Y!&dj95y  
annuitant 年金受益人 FIU(2  
annuity 年金 by6E "7%  
annuity contract 年金合约 E? F @  
annuity on human life 人寿年金 _,Fwt  
antecedent debt 先前的债项 P!bm$h*3?  
ante-dated cheque 倒填日期支票 e4CG=K3s  
anticipated expenditure 预期开支 r="X\ [on  
anticipated net profit 预期纯利 ?wwY8e?S  
anticipated revenue 预期收入 u> >t"w  
anti-inflation measure 反通货膨胀措施 d G:=tf&1R  
anti-inflationary stance 反通货膨胀立场 -QS_bQG%  
apparent deficit 表面赤字 e`}|*^-  
apparent financial solvency 表面偿债能力 >Ckb9A  
apparent partner 表面合伙人 PrN?;Z.  
application for personal assessment 个人入息课税申请书 E?08=$^5%  
application of fund 资金应用 OgfQGGc  
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 $g|g}>Sc  
appointed actuary 委任精算师 @~gz-l^$  
appointed auditor 委任核数师；委任审计师 ^O892
-R  
appointed trustee 委任的受托人 ~=c
^Oo:  
appointer 委任人 7%w4?Nv3I  
apportioned pro rata 按比例分摊 g>f(5  
apportionment 分配；分摊 c yN_Sg  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 >)S a#w;  
apportionment formula 分摊方程式 @$(4;ar  
apportionment of estate duty 遗产税的分摊 )UJ]IB-Q|1  
appraisal 估价；评估 :EA,0 ,  
appreciable growth 可观增长 $~ItT1k_  
appreciable impact 显着影响 {I2jLc  
appreciable increase 可观增长 QT-rb~  
appreciation 增值；升值 *jW$ AH  
appreciation against other currencies 相对其他货币升值 {h@R\bU  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 cIgFS
wQ4  
appreciation tax 增值税 HDy[/7"  
appropriation 拨款；拨用；拨付 y5R6/*;N.  
appropriation account 拨款帐目 45-pJf8F  
Appropriation Bill 拨款法案 ,[Ytl  
appropriation-in-aid system 补助拨款办法 6s|C:1](b  
approved assets 核准资产 eN jC.w9  
approved basket stock 认可一篮子证券 jliKMd<?  
approved budget 核准预算 e@Mm4&f[p  
approved charitable donation 认可慈善捐款 %|,j'V$  
approved charitable institution 认可慈善机构 \<z{@  
approved currency 核准货币；认可货币 `,7BU??+u  
approved estimates 核准预算 C(gH}N4  
approved estimates of expenditure 核准开支预算 J\ 3~  
approved overseas insurer 核准海外保险人 Fir7z nRW  
approved overseas trust company 核准海外信托公司 &_-~kU1K^  
approved pooled investment fund 核准汇集投资基金 v=X\@27= ?  
approved provident fund scheme 认可公积金计划 8Ipyr%l  
approved provision 核准拨款 s'K0C8'U  
approved redeemable share 核准可赎回股份 ; #j/F]xG  
approved regional stock 认可地区性证券 ("9)=x*5  
approved retirement scheme 认可退休金计划 'vCFT(C-  
approved subordinated loan 核准附属贷款 M=!x0V;  
arbitrage 套戥；套汇；套利 0c`w
JktWK  
arbitrageur 套戥者；套汇者 ~i(*.Z) \  
arbitrary amount 临时款项 _|s{ G  
arrangement 措施；安排；协定 3[Z?
`X  
arrears 欠款 I=lA
7}  
arrears of pay 欠付薪酬 OY@
/18D<>  
arrears of revenue 逾期未收税款；逾期未收的帐项 Z~P5SEg  
articles of association 组织章程；组织细则；组织章程细则 (2a~gQGD  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 4lz9z>J.V  
ascertainment of profit 确定利润 l[h??C`  
"Asia Clear" “亚洲结算系统”