[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 J Yw_Z*L=m  
allotment notice 股份配售通知；配股通知 I<+i 87=  
allotment of shares 股份分配 MBn ZO  
allowable 可获宽免；免税的 1DRih>+#  
allowable business loss 可扣除的营业亏损 AW<"3 !@  
allowable expenses 可扣税的支出 n@te.,?A"  
allowance 免税额；津贴；备抵；准备金 T B(K&3_D  
allowance for debts 债项的免税额 2 r';)8:  
allowance for depreciation by wear and tear 耗损折旧免税额 1=L5=uz1d:  
allowance for funeral expenses 殡殓费的免税额 Dbg,|UH  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 dMw}4c3E  
allowance for repairs and outgoings 修葺及支出方面的免税额 )&{<g yS1  
allowance to debtor 给债务人的津贴 E=# O|[=  
alteration of capital 资本更改 =@ d/SZ|(E  
alternate trustee 候补受托人 +(U;+6
b  
amalgamation 合并 (Go1@;5I  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 B{tROuN<  
ambit of charges 征税范围；收费范围 Z{}+7P  
amended valuation 经修订的估值 vdaG?+_o  
American Commodities Exchange 美国商品交易所 PJF1+I.%c#  
American Express Bank Limited 美国运通银行 85:KlBe%+  
American Stock Exchange 美国证券交易所 z'01V8e  
amortization 摊销 R~"&E#C  
amount due from banks 存放银行同业的款项 uk9!rE"  
amount due from banks abroad 存放海外银行同业的款项 +z|@K=d#|  
amount due from holding companies 控股公司欠款 #b9V&/ln  
amount due from local banks 存放本港银行同业的款项 7 MS-Gs|  
amount due to banks 银行同业的存款 :MihVLF  
amount due to banks abroad 海外银行同业的存款 ?mHu eX  
amount due to holding companies 控股公司存款 %v4*$E!f  
amount due to local banks 本港银行同业的存款 )kEH}P&  
amount due to outport banks 外埠银行同业的存款 zJ30ZY:  
amount for note issue 发行纸币的款额 l4gZHMh
'  
amount of bond 担保契据的款额 wx8Qz,Z  
amount of consideration 代价款额 K=1prv2  
amount of contribution 供款数额 @|:yK|6O  
amount of indebtedness 负债款额 "&C>=  
amount of principal of the loan 贷款本金额 w0X})&,{`m  
amount of rates chargeable 应征差饷数额 FQ>y2n=<d  
amount of share capital 股本额 t|m=X  
amount of sums assured 承保款额 ?c
<uN~fC=  
amount of variation 变动幅度 (#BOcx5J]  
amount of vote 拨款数额 lhX4MB"  
amount payable 应付款额 [jR>.H'  
amount receivable 应收款额 8ZCR9%  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 Q7]bUPDO  
analysis 分析 22/"
0=2g  
ancillary risk 附属风险 .@0@Y  
annual account 周年帐目；周年帐目报表；年度决算；年结 ${e5Ka  
annual accounting date 年结日期 3BSZz%va  
annual allowance 每年免税额；年积金；年度津贴；年津 i9Eh1A3Y  
annual balance 年度余额 hkOFPt&  
annual disposable income 每年可动用收入 ZypK''&oc  
annual estimates 周年预算 S$=caZ?  
annual fee 年费 .%+anVXS  
annual general meeting 周年大会
,3 [FD9  
annual growth rate 年增率；每年增长率 67Ev$a_d"  
annual long-term supplement 长期个案每年补助金 %\L{Ud%7  
annual pensionable emolument 可供计算退休金的年薪 L d{`k  
annual report 年报 `CRF E5  
Annual Report on the Consumer Price Index 《消费物价指数年报》 N/eus"O;  
annual return 周年报表；周年申报表；每年报税表格 vdh[%T,&  
Annual Return Rules 《周年报表规则》 hC4 M}(XM  
annual review of consumer prices 每年消费物价回顾 A ^t _"J  
annual roll-forward basis 逐年延展方式 Wuk!\<T{  
annual salary 年薪 LrT? ]o  
annual statement 年度报表；年度决算表 w"O{@2B3:H  
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 LLL;SNY  
annuitant 年金受益人 B OD!0CR5  
annuity 年金 
26p_fKY  
annuity contract 年金合约 DVt^O[  
annuity on human life 人寿年金 H43d[@h  
antecedent debt 先前的债项 N2 t`  
ante-dated cheque 倒填日期支票 X]
D:vuB  
anticipated expenditure 预期开支 wq|7sk{  
anticipated net profit 预期纯利 T 0qM"  
anticipated revenue 预期收入 u2IU/z8 ^  
anti-inflation measure 反通货膨胀措施 Cj=_WWo  
anti-inflationary stance 反通货膨胀立场 _S,UpR~2W  
apparent deficit 表面赤字 SkmKf~v  
apparent financial solvency 表面偿债能力 9 e|[9  
apparent partner 表面合伙人 Re s4;C  
application for personal assessment 个人入息课税申请书 A-, hm=?  
application of fund 资金应用 Q!r&vQ/g  
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 2St<m-&  
appointed actuary 委任精算师 wD/jN:  
appointed auditor 委任核数师；委任审计师 P$]
K  
appointed trustee 委任的受托人 5LZs_%#  
appointer 委任人 E:-~SH}  
apportioned pro rata 按比例分摊 P4LiU2C  
apportionment 分配；分摊 b`JS&E  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 >*uj )u%  
apportionment formula 分摊方程式 jxZf,]>T  
apportionment of estate duty 遗产税的分摊 NZO86y
/  
appraisal 估价；评估 [E+J=L.l  
appreciable growth 可观增长 #guK&?Fye  
appreciable impact 显着影响 BSy{"K*M  
appreciable increase 可观增长 @NL37C  
appreciation 增值；升值 b|*+!v:I>T  
appreciation against other currencies 相对其他货币升值 F8#MI G   
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ,L MN@G  
appreciation tax 增值税 B)/c]"@89  
appropriation 拨款；拨用；拨付 C^c<s  
appropriation account 拨款帐目 S<jiy<|`  
Appropriation Bill 拨款法案 *^RoI  
appropriation-in-aid system 补助拨款办法 KdD~;Ap$  
approved assets 核准资产 1Y%lt5,*  
approved basket stock 认可一篮子证券  FLZ9Rg  
approved budget 核准预算 \T!,Z;zK  
approved charitable donation 认可慈善捐款 `[e0_g\  
approved charitable institution 认可慈善机构 =*{7G*tS  
approved currency 核准货币；认可货币 \y6Y}C v  
approved estimates 核准预算 k2fJ  
approved estimates of expenditure 核准开支预算 "a(e2H2&T4  
approved overseas insurer 核准海外保险人 (XlvPcTi  
approved overseas trust company 核准海外信托公司 . l|
29{J  
approved pooled investment fund 核准汇集投资基金 72
/ bC  
approved provident fund scheme 认可公积金计划 cP4C<UG  
approved provision 核准拨款 'n^?DPvD  
approved redeemable share 核准可赎回股份 CEBu[TT/9  
approved regional stock 认可地区性证券 hTWZIW@  
approved retirement scheme 认可退休金计划 , %qP   
approved subordinated loan 核准附属贷款 Hzc}NyJ  
arbitrage 套戥；套汇；套利 atW^^4:  
arbitrageur 套戥者；套汇者 :5'hd^Q  
arbitrary amount 临时款项 [k75+#'  
arrangement 措施；安排；协定 `t44.=%  
arrears 欠款 i[MBO`FF  
arrears of pay 欠付薪酬 C~
?p85  
arrears of revenue 逾期未收税款；逾期未收的帐项 -0BxZ AW=  
articles of association 组织章程；组织细则；组织章程细则  !VXy67  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 _zzT[}  
ascertainment of profit 确定利润 $at\aJ  
"Asia Clear" “亚洲结算系统”