[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 X8R1a?  
allotment notice 股份配售通知；配股通知 -?fR|[\[U  
allotment of shares 股份分配 `D2Mss$!  
allowable 可获宽免；免税的 Y;_T=L  
allowable business loss 可扣除的营业亏损 ^l(^z fsZ  
allowable expenses 可扣税的支出 s)w9%  
allowance 免税额；津贴；备抵；准备金 vD26;S.y[a  
allowance for debts 债项的免税额 T6HU*(  
allowance for depreciation by wear and tear 耗损折旧免税额 $5A^'q  
allowance for funeral expenses 殡殓费的免税额 P }Te"Y  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金  {7X~!e|w  
allowance for repairs and outgoings 修葺及支出方面的免税额 A[JM4x   
allowance to debtor 给债务人的津贴 kEP<[K  
alteration of capital 资本更改
h<NRE0-  
alternate trustee 候补受托人 B*79qq  
amalgamation 合并 >| m.?{^  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 9rcI+q=E  
ambit of charges 征税范围；收费范围 >>7aw" 0  
amended valuation 经修订的估值  S^j,f'2  
American Commodities Exchange 美国商品交易所 zP nC=h|g  
American Express Bank Limited 美国运通银行 S(t{&+Wc  
American Stock Exchange 美国证券交易所 (/?R9T[V&^  
amortization 摊销 c-*2dV[@  
amount due from banks 存放银行同业的款项 XU9'Rfp  
amount due from banks abroad 存放海外银行同业的款项 %VJW@S>j/  
amount due from holding companies 控股公司欠款 QO,+ps<  
amount due from local banks 存放本港银行同业的款项 '[f
Zt#  
amount due to banks 银行同业的存款 mx}E$b$<CY  
amount due to banks abroad 海外银行同业的存款 }0{B  
amount due to holding companies 控股公司存款 'n4u-pM(nB  
amount due to local banks 本港银行同业的存款 N`1r;%5  
amount due to outport banks 外埠银行同业的存款 H(> M   
amount for note issue 发行纸币的款额 =bL{i&&  
amount of bond 担保契据的款额 Xw^X&Pp  
amount of consideration 代价款额 ik\S88|  
amount of contribution 供款数额 ug&92Hdvy3  
amount of indebtedness 负债款额 d+5:Qrr  
amount of principal of the loan 贷款本金额 PAoX$q  
amount of rates chargeable 应征差饷数额 Ef,Cd[]b  
amount of share capital 股本额 k?j Fh6%  
amount of sums assured 承保款额 rBfg*r`)  
amount of variation 变动幅度 %h/! Y<%  
amount of vote 拨款数额 Tl3"PIb  
amount payable 应付款额 zYr z08PJ  
amount receivable 应收款额 gp/YjUH7k8  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 eqhAus?)  
analysis 分析 D]u=PqHk2  
ancillary risk 附属风险 tIGs>, a=  
annual account 周年帐目；周年帐目报表；年度决算；年结 5 f_7&NxT  
annual accounting date 年结日期 %U?)?iZdL  
annual allowance 每年免税额；年积金；年度津贴；年津 gZ`DT  
annual balance 年度余额 x'i0KF   
annual disposable income 每年可动用收入 
MaErx\  
annual estimates 周年预算 38wq (  
annual fee 年费 H,|YLKg-|  
annual general meeting 周年大会 g1V)$s7  
annual growth rate 年增率；每年增长率 #r}uin*jD  
annual long-term supplement 长期个案每年补助金 kzi|$Gs<  
annual pensionable emolument 可供计算退休金的年薪 >'Hx1;  
annual report 年报 u[EK#%  
Annual Report on the Consumer Price Index 《消费物价指数年报》 ]l&'k23~p  
annual return 周年报表；周年申报表；每年报税表格 5^2TfG9  
Annual Return Rules 《周年报表规则》 s=U\_koyH  
annual review of consumer prices 每年消费物价回顾 ? s4oDi|:  
annual roll-forward basis 逐年延展方式 8ds}+TtbY  
annual salary 年薪 |Puj7Ru  
annual statement 年度报表；年度决算表 dz,+tR~  
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 a8QfkOe  
annuitant 年金受益人 KPggDKS  
annuity 年金 Cuv|6t75'  
annuity contract 年金合约 #(dhBEXPW;  
annuity on human life 人寿年金 D|TR!  
antecedent debt 先前的债项 Hirr=a3  
ante-dated cheque 倒填日期支票 x4 hO$3o  
anticipated expenditure 预期开支 O
G}KqG!n  
anticipated net profit 预期纯利 0WXVc  
anticipated revenue 预期收入 PbN3;c3  
anti-inflation measure 反通货膨胀措施 4(|yD;  
anti-inflationary stance 反通货膨胀立场 vJThU$s-  
apparent deficit 表面赤字 8&?p  
apparent financial solvency 表面偿债能力 }!B.K^@)  
apparent partner 表面合伙人 fTgbF{?xh  
application for personal assessment 个人入息课税申请书 {u4i*udG`)  
application of fund 资金应用 dEET}s\  
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 Gh+f1)\FA"  
appointed actuary 委任精算师 r=\P!`{5  
appointed auditor 委任核数师；委任审计师 zq=&4afOE  
appointed trustee 委任的受托人 e5L1er;6  
appointer 委任人 A^L?_\e6  
apportioned pro rata 按比例分摊 ;sQ20 B'  
apportionment 分配；分摊 UM\}aq=,  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 xT=ySa$|>  
apportionment formula 分摊方程式 L!vWRwZwC  
apportionment of estate duty 遗产税的分摊 y#e ?iE@  
appraisal 估价；评估 }5hZo%w[n  
appreciable growth 可观增长 dk:xnX%  
appreciable impact 显着影响 D
!me%;  
appreciable increase 可观增长 ) Y8qWJU  
appreciation 增值；升值 mtX31M4  
appreciation against other currencies 相对其他货币升值 WG\Q5k4Ba  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 oX{@ 'B  
appreciation tax 增值税 ZQ|gt*  
appropriation 拨款；拨用；拨付 -#OwJ*-U  
appropriation account 拨款帐目 <M305BH  
Appropriation Bill 拨款法案 <(?' s9  
appropriation-in-aid system 补助拨款办法 B,MQ.|s[  
approved assets 核准资产 Hh\ 4MNl  
approved basket stock 认可一篮子证券 Iu%^*K%  
approved budget 核准预算 :mn(0 R~  
approved charitable donation 认可慈善捐款 1q`k}KMy  
approved charitable institution 认可慈善机构 SdSg
n|S  
approved currency 核准货币；认可货币 8W@dtZ,d  
approved estimates 核准预算 *?p ^6vO  
approved estimates of expenditure 核准开支预算 h,~tXj  
approved overseas insurer 核准海外保险人 OQ,}/  
approved overseas trust company 核准海外信托公司 4uPH  
approved pooled investment fund 核准汇集投资基金 z6 a,0&;-L  
approved provident fund scheme 认可公积金计划 ~W3:xnBEk  
approved provision 核准拨款 IqXBz.p  
approved redeemable share 核准可赎回股份 !YY6o V  
approved regional stock 认可地区性证券 zF?31\GOX  
approved retirement scheme 认可退休金计划 M6&~LI.We=  
approved subordinated loan 核准附属贷款 n_1jHJo  
arbitrage 套戥；套汇；套利 R~$hWu}}  
arbitrageur 套戥者；套汇者 3jXR"@Z-  
arbitrary amount 临时款项 Enu!u~1]F  
arrangement 措施；安排；协定 r:73uRk  
arrears 欠款 !"`Jqs  
arrears of pay 欠付薪酬 [0wP\{%  
arrears of revenue 逾期未收税款；逾期未收的帐项 <c(&T<$  
articles of association 组织章程；组织细则；组织章程细则 OgQntj:%lN  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 ovB
=Zm  
ascertainment of profit 确定利润 B_!wutV@  
"Asia Clear" “亚洲结算系统”