[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 ;u+k!wn  
allotment notice 股份配售通知；配股通知 jmp0 %:+L  
allotment of shares 股份分配 "QKCZ8_C  
allowable 可获宽免；免税的 N)I9NM[  
allowable business loss 可扣除的营业亏损 2 c 2lK  
allowable expenses 可扣税的支出 *1H8 &  
allowance 免税额；津贴；备抵；准备金 IP LKOT~  
allowance for debts 债项的免税额 Dias!$g  
allowance for depreciation by wear and tear 耗损折旧免税额 Bj=lUn`T:  
allowance for funeral expenses 殡殓费的免税额 LD=eMk: ~  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 /5!0wxN  
allowance for repairs and outgoings 修葺及支出方面的免税额 V< Ib#rd'  
allowance to debtor 给债务人的津贴 1fK]A*{p  
alteration of capital 资本更改 uc<JF=  
alternate trustee 候补受托人 |)+s,LT5  
amalgamation 合并 t)4><22of  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 qa\e`LD%Y  
ambit of charges 征税范围；收费范围 {\WRW}iO  
amended valuation 经修订的估值  )>=!</@  
American Commodities Exchange 美国商品交易所 &<=?O a  
American Express Bank Limited 美国运通银行 3 T1,:r  
American Stock Exchange 美国证券交易所 )+ V)]dS@%  
amortization 摊销 O .ESI  
amount due from banks 存放银行同业的款项 O"M2*qiH  
amount due from banks abroad 存放海外银行同业的款项 1dhuLN%Ce  
amount due from holding companies 控股公司欠款 gW5yLb_Vz$  
amount due from local banks 存放本港银行同业的款项 RoFOjCc>D.  
amount due to banks 银行同业的存款
r4isn^g  
amount due to banks abroad 海外银行同业的存款 C09rgEB\B  
amount due to holding companies 控股公司存款 `j1b5&N;7  
amount due to local banks 本港银行同业的存款 &o;d  
amount due to outport banks 外埠银行同业的存款 Ke;eI+P[  
amount for note issue 发行纸币的款额 g kM Q=;Nn  
amount of bond 担保契据的款额 &-$27  
amount of consideration 代价款额 3'7]jj  
amount of contribution 供款数额 Ob&m&2
s,  
amount of indebtedness 负债款额 /fSsh;F  
amount of principal of the loan 贷款本金额 ~.<QC<dN  
amount of rates chargeable 应征差饷数额 h6Q~Di  
amount of share capital 股本额 '8yCwk  
amount of sums assured 承保款额 \8Hs[H!  
amount of variation 变动幅度 `53S[8  
amount of vote 拨款数额 Ei7Oi!1  
amount payable 应付款额 &z]x\4#,  
amount receivable 应收款额 dq{+ -XaEk  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 P;G]qV%  
analysis 分析 k\TP3*fD  
ancillary risk 附属风险 4J1_rMfh  
annual account 周年帐目；周年帐目报表；年度决算；年结 .6Llk M6[g  
annual accounting date 年结日期 3#0y.. F  
annual allowance 每年免税额；年积金；年度津贴；年津 bZ>dr{%%e  
annual balance 年度余额 A+MG?k>yg  
annual disposable income 每年可动用收入 .k-t5d  
annual estimates 周年预算 a&Z,~Vp  
annual fee 年费 8og8;#mnyr  
annual general meeting 周年大会 SajG67  
annual growth rate 年增率；每年增长率 8:;]tt  
annual long-term supplement 长期个案每年补助金 <N:)Xf9 `  
annual pensionable emolument 可供计算退休金的年薪 \ iA'^69  
annual report 年报 Bp_8PjQ  
Annual Report on the Consumer Price Index 《消费物价指数年报》 ? *v*fs0  
annual return 周年报表；周年申报表；每年报税表格 RW <10:  
Annual Return Rules 《周年报表规则》 }1DzWS-hh  
annual review of consumer prices 每年消费物价回顾 6)PnzeYW  
annual roll-forward basis 逐年延展方式 <L('RgA@X  
annual salary 年薪 PfsUe,*  
annual statement 年度报表；年度决算表 BM{*5Lf  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 ' <?=!&\D  
annuitant 年金受益人 f5Hv![x  
annuity 年金 k. NJ+  
annuity contract 年金合约 @uz(h'~  
annuity on human life 人寿年金 1bFGoLAEFl  
antecedent debt 先前的债项 ;Dbx5- t  
ante-dated cheque 倒填日期支票 Cw"[$E'J  
anticipated expenditure 预期开支 gBO ,  
anticipated net profit 预期纯利 4H^ACw  
anticipated revenue 预期收入 ~
.4y* &  
anti-inflation measure 反通货膨胀措施 Qo!F?i/ n  
anti-inflationary stance 反通货膨胀立场 ?t<g|H/|6  
apparent deficit 表面赤字 BCuoFw)  
apparent financial solvency 表面偿债能力 '1rGsfp6In  
apparent partner 表面合伙人 UpPl-jeT  
application for personal assessment 个人入息课税申请书 VJP
#  
application of fund 资金应用 Zd'Yu{<_2N  
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 2+/r~LwbK  
appointed actuary 委任精算师 P+Gz'  
appointed auditor 委任核数师；委任审计师 }Q*J!OH  
appointed trustee 委任的受托人 ZXN`8!]&  
appointer 委任人 %JH/|mA&|  
apportioned pro rata 按比例分摊 052Cf dq  
apportionment 分配；分摊 6oq5CDoq  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 3:G$Y:#P  
apportionment formula 分摊方程式 ($!uBF-b  
apportionment of estate duty 遗产税的分摊 2$MoKOx8$  
appraisal 估价；评估 "UreV  
appreciable growth 可观增长 4x<H=CJC  
appreciable impact 显着影响 q{_f"  
appreciable increase 可观增长 d&AO4^  
appreciation 增值；升值 omGzyuPF  
appreciation against other currencies 相对其他货币升值 *p=enflU  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 gKcBx6G Q  
appreciation tax 增值税 Td|u-9OM  
appropriation 拨款；拨用；拨付 8#HnV%|N  
appropriation account 拨款帐目 Caz5q|Oo  
Appropriation Bill 拨款法案 a0+q^*\d\R  
appropriation-in-aid system 补助拨款办法 a6gPJF[Jo  
approved assets 核准资产 ~1E!Co  
approved basket stock 认可一篮子证券 7M _ mR Vh  
approved budget 核准预算 4x&Dz0[[S  
approved charitable donation 认可慈善捐款 @/?i|!6  
approved charitable institution 认可慈善机构 $)$r  
approved currency 核准货币；认可货币 5|~nX8>  
approved estimates 核准预算 )HC/J-  
approved estimates of expenditure 核准开支预算 xMNQT.A  
approved overseas insurer 核准海外保险人 2@lGY_O!m  
approved overseas trust company 核准海外信托公司 { ]cr.y]\  
approved pooled investment fund 核准汇集投资基金 =+UtAf<n  
approved provident fund scheme 认可公积金计划 OF={k[  
approved provision 核准拨款 ^>&#F[aT  
approved redeemable share 核准可赎回股份 ,Jh#$mil  
approved regional stock 认可地区性证券 JV@G9PT  
approved retirement scheme 认可退休金计划 \+nV~Pi"A  
approved subordinated loan 核准附属贷款 $./aKJ1B  
arbitrage 套戥；套汇；套利 z?Ok'LX  
arbitrageur 套戥者；套汇者 QuG"]
$  
arbitrary amount 临时款项 iNfA
n&  
arrangement 措施；安排；协定 k7Qs#L  
arrears 欠款 ,`RX~ H=C  
arrears of pay 欠付薪酬 }:{9!RMO  
arrears of revenue 逾期未收税款；逾期未收的帐项 [*5]NNB  
articles of association 组织章程；组织细则；组织章程细则 |U;O HS  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 :hs~;vn)  
ascertainment of profit 确定利润 T*SLM"x  
"Asia Clear" “亚洲结算系统”