[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 Lc<Gny^  
allotment notice 股份配售通知；配股通知 prIq9U|@  
allotment of shares 股份分配 AbcLH
V.  
allowable 可获宽免；免税的 LNg[fF^:  
allowable business loss 可扣除的营业亏损 jUBlIVl]  
allowable expenses 可扣税的支出 ^+,mxV'8!  
allowance 免税额；津贴；备抵；准备金 ]*):2%f  
allowance for debts 债项的免税额 W{Nhh3  
allowance for depreciation by wear and tear 耗损折旧免税额 Eq'{uV:  
allowance for funeral expenses 殡殓费的免税额 Ai#W. n  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 )o9CFhFB  
allowance for repairs and outgoings 修葺及支出方面的免税额 i$%;z~#wW  
allowance to debtor 给债务人的津贴 |6_<4lmTxF  
alteration of capital 资本更改 \%^<Ll  
alternate trustee 候补受托人 K")-P9I6-f  
amalgamation 合并 n6|}^O7  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 mRQ F5W6  
ambit of charges 征税范围；收费范围 =_ -@1 1a  
amended valuation 经修订的估值 sjShm  
American Commodities Exchange 美国商品交易所 9dKrE_zK:  
American Express Bank Limited 美国运通银行 zZ;tSK
L  
American Stock Exchange 美国证券交易所 &yVii^  
amortization 摊销 ? +`Zef.g  
amount due from banks 存放银行同业的款项 (CuaBHR  
amount due from banks abroad 存放海外银行同业的款项 6pr}A  
amount due from holding companies 控股公司欠款 dzbzZ@y  
amount due from local banks 存放本港银行同业的款项 1*>a  
amount due to banks 银行同业的存款 ;y"E}h  
amount due to banks abroad 海外银行同业的存款 o^DiIoor  
amount due to holding companies 控股公司存款 v]_{oj_(-  
amount due to local banks 本港银行同业的存款 We9C9)0  
amount due to outport banks 外埠银行同业的存款 EkXns%][L  
amount for note issue 发行纸币的款额 ?bN8h)>QQ8  
amount of bond 担保契据的款额 ,YH^j c  
amount of consideration 代价款额 sVh!5fby&  
amount of contribution 供款数额 ,JV D ;u  
amount of indebtedness 负债款额 >@ge[MuS  
amount of principal of the loan 贷款本金额 E\RQm}Z09  
amount of rates chargeable 应征差饷数额 8a-[Q  
amount of share capital 股本额 PX]A1Kt?  
amount of sums assured 承保款额 [@>Kd`!'  
amount of variation 变动幅度 RQ/X{<lQ)  
amount of vote 拨款数额 LuQ=i`eXx  
amount payable 应付款额 jL`S6E?7  
amount receivable 应收款额 )5yZSdA  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 aEX+M57k~  
analysis 分析 V3I&0P k  
ancillary risk 附属风险 NSM-p.I9  
annual account 周年帐目；周年帐目报表；年度决算；年结 NUx%zY  
annual accounting date 年结日期 `<\AnhNW]I  
annual allowance 每年免税额；年积金；年度津贴；年津  /H!I90  
annual balance 年度余额 K6|*-Wo.  
annual disposable income 每年可动用收入 GH
YgSS  
annual estimates 周年预算 fkk\Q>J9!=  
annual fee 年费 9>%f99n  
annual general meeting 周年大会 s "*Cb*  
annual growth rate 年增率；每年增长率 WW==  
annual long-term supplement 长期个案每年补助金 K*CO%:,-  
annual pensionable emolument 可供计算退休金的年薪 ^5"s3Qn  
annual report 年报 5QMu=/  
Annual Report on the Consumer Price Index 《消费物价指数年报》 . 6Bz48*  
annual return 周年报表；周年申报表；每年报税表格 PiAA,  
Annual Return Rules 《周年报表规则》 6 D~b9e  
annual review of consumer prices 每年消费物价回顾 &?YQVwsN  
annual roll-forward basis 逐年延展方式 O'$:wc#  
annual salary 年薪 :ykQ[d`:|  
annual statement 年度报表；年度决算表 ZH~m%sA  
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 5:56l>0  
annuitant 年金受益人 M^+~r,D1u  
annuity 年金 Q1s`d?P/`  
annuity contract 年金合约 KvktC|~?  
annuity on human life 人寿年金 Mx$VAV^\  
antecedent debt 先前的债项 =_Qt&B)  
ante-dated cheque 倒填日期支票 Mb?6c y[  
anticipated expenditure 预期开支 2r[Q$GPM<  
anticipated net profit 预期纯利 dos$d3B4  
anticipated revenue 预期收入 \JN<"/  
anti-inflation measure 反通货膨胀措施 VA2%2g2n{  
anti-inflationary stance 反通货膨胀立场 F(@|p]3*  
apparent deficit 表面赤字 Isoqs(Oi  
apparent financial solvency 表面偿债能力 3-LO  
apparent partner 表面合伙人 #sNa}292"  
application for personal assessment 个人入息课税申请书 WWq)CwR  
application of fund 资金应用 uX`Jc:1q3  
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 p~=%CG^5  
appointed actuary 委任精算师 4[bw/[
  
appointed auditor 委任核数师；委任审计师 P1z 6sGG  
appointed trustee 委任的受托人 JLc\KVmF  
appointer 委任人 1z[WJ}$u  
apportioned pro rata 按比例分摊 T<p>:$vo  
apportionment 分配；分摊 Ct"h.rD]  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 B8[H><)o\y  
apportionment formula 分摊方程式 D2?~03c  
apportionment of estate duty 遗产税的分摊 ?]$.3azO  
appraisal 估价；评估 V-J
\!CHX  
appreciable growth 可观增长 6OIA>%{  
appreciable impact 显着影响 %{o5}TqD  
appreciable increase 可观增长 hQHV]xW  
appreciation 增值；升值 Hhfqb"2on  
appreciation against other currencies 相对其他货币升值 /mqEc9sq,  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 +J.^JXyp0  
appreciation tax 增值税 SznNvd <  
appropriation 拨款；拨用；拨付 )+\e+Ad}H  
appropriation account 拨款帐目 e|Lh~sVq  
Appropriation Bill 拨款法案 tEf-BV;\y  
appropriation-in-aid system 补助拨款办法 CIYD'zR[ 2  
approved assets 核准资产 HM ^rk  
approved basket stock 认可一篮子证券 2BRY2EF  
approved budget 核准预算 &b{L|I'KYT  
approved charitable donation 认可慈善捐款 L;gr
H5K5  
approved charitable institution 认可慈善机构 6;5}% B:#h  
approved currency 核准货币；认可货币 _(oJ8h(  
approved estimates 核准预算 :)mV-(+o  
approved estimates of expenditure 核准开支预算 ob-be2EysH  
approved overseas insurer 核准海外保险人 %Ix^Xb0  
approved overseas trust company 核准海外信托公司 b
"{7f  
approved pooled investment fund 核准汇集投资基金 -C.eXR{s  
approved provident fund scheme 认可公积金计划 l_QpPo!a  
approved provision 核准拨款 /z5j.TMs  
approved redeemable share 核准可赎回股份 6VCw>x  
approved regional stock 认可地区性证券 `[Z?&'CRQ  
approved retirement scheme 认可退休金计划 W}JJaZR*X  
approved subordinated loan 核准附属贷款 bha_bj  
arbitrage 套戥；套汇；套利 +gK7`:v4O*  
arbitrageur 套戥者；套汇者 8 I,(\<Xv  
arbitrary amount 临时款项 9SMM%(3, r  
arrangement 措施；安排；协定 =p^*y-z  
arrears 欠款 s)&"ga  
arrears of pay 欠付薪酬 .XY
SO  
arrears of revenue 逾期未收税款；逾期未收的帐项 c69B[Vjb  
articles of association 组织章程；组织细则；组织章程细则 rK)%n!Z  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 &bA;>Lu#|o  
ascertainment of profit 确定利润 g[:5@fI#*  
"Asia Clear" “亚洲结算系统”