[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 >\lBbqa#  
allotment notice 股份配售通知；配股通知 _4lKd`  
allotment of shares 股份分配 @&Af[X4s  
allowable 可获宽免；免税的 m$'ZiS5  
allowable business loss 可扣除的营业亏损 2-#&ktM%V  
allowable expenses 可扣税的支出 2tp95E `(O  
allowance 免税额；津贴；备抵；准备金 @zsqjm  
allowance for debts 债项的免税额 '_n$xfH  
allowance for depreciation by wear and tear 耗损折旧免税额
-{*QjP;K  
allowance for funeral expenses 殡殓费的免税额 8hX/~-H  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 \VAS<?3  
allowance for repairs and outgoings 修葺及支出方面的免税额 ~NK|q5(I  
allowance to debtor 给债务人的津贴 qHYoQ.ke  
alteration of capital 资本更改 ~
#rmw6y  
alternate trustee 候补受托人 > a8'MK  
amalgamation 合并 cD<5~`l  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 (;nh?"5  
ambit of charges 征税范围；收费范围 ~Y7:08  
amended valuation 经修订的估值 HAcC& s8  
American Commodities Exchange 美国商品交易所
KD..X~Me  
American Express Bank Limited 美国运通银行 [jKhC<t}  
American Stock Exchange 美国证券交易所 y>JSo9[@  
amortization 摊销 @B>pPCowa  
amount due from banks 存放银行同业的款项 { =IAS}  
amount due from banks abroad 存放海外银行同业的款项 /Nd`eUn  
amount due from holding companies 控股公司欠款 ;c#jO:A5  
amount due from local banks 存放本港银行同业的款项 =?1B|hdo  
amount due to banks 银行同业的存款 ;<K#h9#*7  
amount due to banks abroad 海外银行同业的存款 |)YN"nqg  
amount due to holding companies 控股公司存款 Zx%6pZ(.  
amount due to local banks 本港银行同业的存款 Cfst)[j  
amount due to outport banks 外埠银行同业的存款 'iEu1! t\0  
amount for note issue 发行纸币的款额 G9ra;.  
amount of bond 担保契据的款额 -j}zr yG-  
amount of consideration 代价款额 Ob h@d|  
amount of contribution 供款数额 ZcrFzi  
amount of indebtedness 负债款额 ks(BS k4  
amount of principal of the loan 贷款本金额 {} Zqaf  
amount of rates chargeable 应征差饷数额 |il P>b  
amount of share capital 股本额 = _/XFN  
amount of sums assured 承保款额 GsNZr=;C  
amount of variation 变动幅度 jtQ}   
amount of vote 拨款数额 p']o
y;t  
amount payable 应付款额 lemUUl(^  
amount receivable 应收款额 =a_ >")  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 2j-^F  
analysis 分析 ,-5|qko=  
ancillary risk 附属风险 Gxh1wqLR  
annual account 周年帐目；周年帐目报表；年度决算；年结 O g!SFg*  
annual accounting date 年结日期 3|1v)E  
annual allowance 每年免税额；年积金；年度津贴；年津 9 EV.![  
annual balance 年度余额 bm-&H  
annual disposable income 每年可动用收入 1C<@QrT  
annual estimates 周年预算 q3/ 0xN+?  
annual fee 年费 *L#\#nh7  
annual general meeting 周年大会 8@d@T V!n&  
annual growth rate 年增率；每年增长率 C5EaP%s  
annual long-term supplement 长期个案每年补助金 DDp\*6y3l  
annual pensionable emolument 可供计算退休金的年薪 1HBXD\!  
annual report 年报 )cBO_  
Annual Report on the Consumer Price Index 《消费物价指数年报》 I*l y 7z  
annual return 周年报表；周年申报表；每年报税表格 +E }q0GV  
Annual Return Rules 《周年报表规则》 +Z=DvKsT J  
annual review of consumer prices 每年消费物价回顾 <4%vl+qW  
annual roll-forward basis 逐年延展方式 fnJt8Y4  
annual salary 年薪 v1\/dQK  
annual statement 年度报表；年度决算表 em?Q4t  
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 }]|e0 w:   
annuitant 年金受益人 9qX)FB@'i;  
annuity 年金 \MB$Cwc  
annuity contract 年金合约 CsiRM8  
annuity on human life 人寿年金 rE9Nt9 }  
antecedent debt 先前的债项 N<T@GQwkS  
ante-dated cheque 倒填日期支票 EEj.Kch}4  
anticipated expenditure 预期开支 Q4F&#^02y  
anticipated net profit 预期纯利 @5*$yi 'Cp  
anticipated revenue 预期收入 I)q"M]~  
anti-inflation measure 反通货膨胀措施 CK(`]-q>,  
anti-inflationary stance 反通货膨胀立场 ^D A<=C-[!  
apparent deficit 表面赤字 9
f=~E8P  
apparent financial solvency 表面偿债能力 &r1]A&  
apparent partner 表面合伙人 -qdt$jIM  
application for personal assessment 个人入息课税申请书 -Rbv
#Y  
application of fund 资金应用 EfGy^`,'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 r&Qq,koE  
appointed actuary 委任精算师 CX#d9 8\b  
appointed auditor 委任核数师；委任审计师 +PKd </*]  
appointed trustee 委任的受托人 G]O5irsV  
appointer 委任人 ZMO ym=  
apportioned pro rata 按比例分摊 W?D-&X^ny  
apportionment 分配；分摊 kt7x}F(?<  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 c[a^fu!  
apportionment formula 分摊方程式 YpEH(tq  
apportionment of estate duty 遗产税的分摊 0n*D](/NK  
appraisal 估价；评估 {_~vf  
appreciable growth 可观增长 >1RL5_US  
appreciable impact 显着影响 t"jiLO
Q[6  
appreciable increase 可观增长 dK>sHUu  
appreciation 增值；升值 &6nLnMF8x  
appreciation against other currencies 相对其他货币升值 hr3<vWAD  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 )8;At'q}  
appreciation tax 增值税 sq;3qbz  
appropriation 拨款；拨用；拨付 >Et~h65d5  
appropriation account 拨款帐目 IO<Ds#(  
Appropriation Bill 拨款法案 40}7O<9*  
appropriation-in-aid system 补助拨款办法 %F13*hOu  
approved assets 核准资产 }Dx.;0*:  
approved basket stock 认可一篮子证券 [
G' +s  
approved budget 核准预算 $0|`h)&  
approved charitable donation 认可慈善捐款 DqHJ *x4  
approved charitable institution 认可慈善机构 cc0Tb  
approved currency 核准货币；认可货币 F(|XJN  
approved estimates 核准预算 6o4Y]C2W{1  
approved estimates of expenditure 核准开支预算 0G`@^`  
approved overseas insurer 核准海外保险人  Lr0:yo  
approved overseas trust company 核准海外信托公司 __}ut+H^5p  
approved pooled investment fund 核准汇集投资基金 {%c&T S@s  
approved provident fund scheme 认可公积金计划 $N\k*=  
approved provision 核准拨款 `N8t2yF  
approved redeemable share 核准可赎回股份 17-B'Gl!<%  
approved regional stock 认可地区性证券 2d&]V]:R*  
approved retirement scheme 认可退休金计划 0[E\h   
approved subordinated loan 核准附属贷款 ch33+~Nn  
arbitrage 套戥；套汇；套利 D!&]jkUN  
arbitrageur 套戥者；套汇者 UjS+Ddp  
arbitrary amount 临时款项  U7HfDDh  
arrangement 措施；安排；协定 kLc@U~M  
arrears 欠款 NuW6~PV  
arrears of pay 欠付薪酬 d'iSvd.  
arrears of revenue 逾期未收税款；逾期未收的帐项 2"_5Yyb  
articles of association 组织章程；组织细则；组织章程细则 VxtX%McK  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 wV-9T*QrM  
ascertainment of profit 确定利润 wsB  
"Asia Clear" “亚洲结算系统”