[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 oe|;>0yf  
allotment notice 股份配售通知；配股通知 K\fD';  
allotment of shares 股份分配 w2XHY>6];  
allowable 可获宽免；免税的 /!?Tv8TPp  
allowable business loss 可扣除的营业亏损 jnztCNaX  
allowable expenses 可扣税的支出 ,]:<l  
allowance 免税额；津贴；备抵；准备金 \#) YS  
allowance for debts 债项的免税额 !9KDdU  
allowance for depreciation by wear and tear 耗损折旧免税额 mTWd+mx  
allowance for funeral expenses 殡殓费的免税额 {6RA~  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 'kC#GTZi  
allowance for repairs and outgoings 修葺及支出方面的免税额 fKr_u<|  
allowance to debtor 给债务人的津贴 X`WS&!C<  
alteration of capital 资本更改 >4kQ9lXL  
alternate trustee 候补受托人 Wex2Fd?DO  
amalgamation 合并 nw`rH*  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 (}>)X]  
ambit of charges 征税范围；收费范围 r*$f^T!|  
amended valuation 经修订的估值 % 33O)<?  
American Commodities Exchange 美国商品交易所 CdmpKkq#  
American Express Bank Limited 美国运通银行 *C+[I  
American Stock Exchange 美国证券交易所 I(7iD. ^:  
amortization 摊销 >]gB@tn[  
amount due from banks 存放银行同业的款项 F*Hovxez  
amount due from banks abroad 存放海外银行同业的款项 u t4:L
HF  
amount due from holding companies 控股公司欠款 lemV&$WN|  
amount due from local banks 存放本港银行同业的款项 "j?xgV
 
amount due to banks 银行同业的存款 
&-Wt!X 3  
amount due to banks abroad 海外银行同业的存款 O|=?!|`o  
amount due to holding companies 控股公司存款 p=> +3  
amount due to local banks 本港银行同业的存款 $V?sD{=W  
amount due to outport banks 外埠银行同业的存款 sH2xkUp  
amount for note issue 发行纸币的款额 RfD#/G3|  
amount of bond 担保契据的款额 OAW_c.)5D  
amount of consideration 代价款额 =EA @  
amount of contribution 供款数额 Ank_;jo  
amount of indebtedness 负债款额 .B2e$`s$  
amount of principal of the loan 贷款本金额 -X7x~x-  
amount of rates chargeable 应征差饷数额 SnXM`v,  
amount of share capital 股本额 W? E,"z  
amount of sums assured 承保款额 |IzL4>m:;  
amount of variation 变动幅度 GeB&S!F  
amount of vote 拨款数额 BxlhCu  
amount payable 应付款额 \_
R<Q?D+  
amount receivable 应收款额 NopfL  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 mrG?5
.7W  
analysis 分析 i>CR{q  
ancillary risk 附属风险 #4LTUVH  
annual account 周年帐目；周年帐目报表；年度决算；年结 c1+z(NQ3  
annual accounting date 年结日期 N2[jBy8M  
annual allowance 每年免税额；年积金；年度津贴；年津 <zvtQ^{]  
annual balance 年度余额 -@#],s7  
annual disposable income 每年可动用收入 ;Wk3>\nT-  
annual estimates 周年预算 Rc4=zimr+  
annual fee 年费 d#bg(y\G|  
annual general meeting 周年大会 9IG<9uj  
annual growth rate 年增率；每年增长率 P(8 uL|^  
annual long-term supplement 长期个案每年补助金 2|RoN)%  
annual pensionable emolument 可供计算退休金的年薪 ~~k0&mK|Q  
annual report 年报 Fec4#}|  
Annual Report on the Consumer Price Index 《消费物价指数年报》 dJ])`S  
annual return 周年报表；周年申报表；每年报税表格 aCQ[Uc<B :  
Annual Return Rules 《周年报表规则》 Y`-q[F?\y  
annual review of consumer prices 每年消费物价回顾 AU%Yr6  
annual roll-forward basis 逐年延展方式 pG)dF@  
annual salary 年薪
lnjs{`^  
annual statement 年度报表；年度决算表 Nr,I`x\N
 
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 s%Ph  
annuitant 年金受益人 )t-P o'RW  
annuity 年金 m3P7*S5NJ7  
annuity contract 年金合约 }u0&>k|y  
annuity on human life 人寿年金 G^SJhdO(Q  
antecedent debt 先前的债项 w;AbJCv2  
ante-dated cheque 倒填日期支票 f]?&R c2C  
anticipated expenditure 预期开支 $[MAm)c:]{  
anticipated net profit 预期纯利 mA, {E
-T  
anticipated revenue 预期收入 )*uotV  
anti-inflation measure 反通货膨胀措施 $/#[,1  
anti-inflationary stance 反通货膨胀立场 &X` lh P  
apparent deficit 表面赤字 G}NqVbZ9]  
apparent financial solvency 表面偿债能力 811QpYA  
apparent partner 表面合伙人 y,n.(?!*  
application for personal assessment 个人入息课税申请书 '3Fb[md54  
application of fund 资金应用 #X$s5H  
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 -p7 HQ/  
appointed actuary 委任精算师 3jJV5J'"  
appointed auditor 委任核数师；委任审计师 $w-@Oa*h9U  
appointed trustee 委任的受托人 L5KcI  
appointer 委任人 \21Gg%W5AE  
apportioned pro rata 按比例分摊 \' A- Lp  
apportionment 分配；分摊 HEa7!h[a'  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 ".#h$  
apportionment formula 分摊方程式 Q\xDAOEL  
apportionment of estate duty 遗产税的分摊 Y@MxKKuj  
appraisal 估价；评估 c0&!S-4M  
appreciable growth 可观增长 *L*{FnsV  
appreciable impact 显着影响 awz.~c++  
appreciable increase 可观增长 IIBS:&;+-  
appreciation 增值；升值 FBouXu#  
appreciation against other currencies 相对其他货币升值 Ks(l :oUB  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 |90/tNe  
appreciation tax 增值税 Z]k@pR !  
appropriation 拨款；拨用；拨付 sVmqx^-  
appropriation account 拨款帐目 3N2d@R  
Appropriation Bill 拨款法案 .s41Tc5u  
appropriation-in-aid system 补助拨款办法 T4ugG?B*  
approved assets 核准资产 zO$r   
approved basket stock 认可一篮子证券 !>Q\Y`a,*  
approved budget 核准预算 e8(Qx3T?b  
approved charitable donation 认可慈善捐款 ('dbMH\O  
approved charitable institution 认可慈善机构 i=P}i8,^=  
approved currency 核准货币；认可货币
rqm":N8@  
approved estimates 核准预算 y )<+?@sP  
approved estimates of expenditure 核准开支预算 itiSZL,  
approved overseas insurer 核准海外保险人 0blbf@X A  
approved overseas trust company 核准海外信托公司 .i|nn[H &  
approved pooled investment fund 核准汇集投资基金 N0\<B-8+,>  
approved provident fund scheme 认可公积金计划 H`q[!5~8  
approved provision 核准拨款 akCCpnX_d  
approved redeemable share 核准可赎回股份 -3b_}b
y  
approved regional stock 认可地区性证券 o^ow v(  
approved retirement scheme 认可退休金计划 9p^gF2?k  
approved subordinated loan 核准附属贷款 U^)`_\/;?  
arbitrage 套戥；套汇；套利 \ZE =WvnhZ  
arbitrageur 套戥者；套汇者 Up_"qD6  
arbitrary amount 临时款项 aZtM _  
arrangement 措施；安排；协定 mWn0"1C  
arrears 欠款 1B~Z1w  
arrears of pay 欠付薪酬 #67 7,dn  
arrears of revenue 逾期未收税款；逾期未收的帐项 7<B-2g  
articles of association 组织章程；组织细则；组织章程细则 ,zK E$  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 Co=Bq{GY  
ascertainment of profit 确定利润 ]TcQGW@'  
"Asia Clear" “亚洲结算系统”