[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 zD<9A6AB  
allotment notice 股份配售通知；配股通知 3:lp"C51  
allotment of shares 股份分配 x35s6  
allowable 可获宽免；免税的 u^%')Ncp  
allowable business loss 可扣除的营业亏损 ]bb}[#AY  
allowable expenses 可扣税的支出 \[1CDz=}1  
allowance 免税额；津贴；备抵；准备金 RI3{>|*  
allowance for debts 债项的免税额 A'iF'<%  
allowance for depreciation by wear and tear 耗损折旧免税额 [oLQd-+  
allowance for funeral expenses 殡殓费的免税额 WG}CPkj  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 s $x] fO  
allowance for repairs and outgoings 修葺及支出方面的免税额 yX3H&F
6  
allowance to debtor 给债务人的津贴 5C1Rub)  
alteration of capital 资本更改 L]N2rMM  
alternate trustee 候补受托人 4!v UksM  
amalgamation 合并 U^BXCu1km  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 Z[u,1l.T  
ambit of charges 征税范围；收费范围 z.&%>%TPP  
amended valuation 经修订的估值 ?3,tG z)  
American Commodities Exchange 美国商品交易所 lFGxW 5  
American Express Bank Limited 美国运通银行 v9lBk]c  
American Stock Exchange 美国证券交易所 pm@Z [g  
amortization 摊销 /(ju  
amount due from banks 存放银行同业的款项 Juqn X  
amount due from banks abroad 存放海外银行同业的款项 (!5}" fj  
amount due from holding companies 控股公司欠款 %W',cu  
amount due from local banks 存放本港银行同业的款项 KGmc*Jwy  
amount due to banks 银行同业的存款 8:?Q(M7  
amount due to banks abroad 海外银行同业的存款 :;q_f+U  
amount due to holding companies 控股公司存款 g*?+~0"`Y  
amount due to local banks 本港银行同业的存款 p]z54 ~  
amount due to outport banks 外埠银行同业的存款 jI`To%^Y  
amount for note issue 发行纸币的款额 u;ooDIq@  
amount of bond 担保契据的款额 XW_xNkpL5c  
amount of consideration 代价款额 tO>OD#  
amount of contribution 供款数额 [j]J_S9jJ  
amount of indebtedness 负债款额 iz>y u[|  
amount of principal of the loan 贷款本金额 i2a"J&,6O  
amount of rates chargeable 应征差饷数额 'a g6B(0Z  
amount of share capital 股本额 _% 9+U[@  
amount of sums assured 承保款额 i~B@(,  
amount of variation 变动幅度 
w+q;dc8  
amount of vote 拨款数额 qL5#.bR  
amount payable 应付款额 o/ g+Z  
amount receivable 应收款额 :8Ts'OGwI  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 xT?}wF  
analysis 分析 |+xtFe  
ancillary risk 附属风险 G<-9U}~76  
annual account 周年帐目；周年帐目报表；年度决算；年结 p$1Rgm\  
annual accounting date 年结日期 %^?3s5PXD  
annual allowance 每年免税额；年积金；年度津贴；年津 |5B,cB_  
annual balance 年度余额 x$?7)F&z  
annual disposable income 每年可动用收入 *tfDXQ^mN  
annual estimates 周年预算 ]RXtC*  
annual fee 年费 @23R
joK  
annual general meeting 周年大会 `Ivw`}L  
annual growth rate 年增率；每年增长率 /z)3gsF  
annual long-term supplement 长期个案每年补助金 5 (21gW9  
annual pensionable emolument 可供计算退休金的年薪 Q@W|GO H3  
annual report 年报 r;on0wm&B  
Annual Report on the Consumer Price Index 《消费物价指数年报》 w^rb|mKo  
annual return 周年报表；周年申报表；每年报税表格 +.(}u ,:8  
Annual Return Rules 《周年报表规则》
|Iok(0V  
annual review of consumer prices 每年消费物价回顾 DPS1GO*  
annual roll-forward basis 逐年延展方式 Hdbnb[e  
annual salary 年薪 3pTS@  
annual statement 年度报表；年度决算表 g t^]32$  
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
@6YBK+"  
annuitant 年金受益人 q"LJwV}W  
annuity 年金 Q_]!an(  
annuity contract 年金合约 Ih-3t*L  
annuity on human life 人寿年金 2^^'t6@  
antecedent debt 先前的债项 e8ULf~I  
ante-dated cheque 倒填日期支票 F;Q_*0mIQ  
anticipated expenditure 预期开支 UC+7-y,
  
anticipated net profit 预期纯利 mU3Y)  
anticipated revenue 预期收入 by|?g8  
anti-inflation measure 反通货膨胀措施 eN|HJ=  
anti-inflationary stance 反通货膨胀立场 k99gjL`  
apparent deficit 表面赤字 y@kcXlY  
apparent financial solvency 表面偿债能力 @W1WReK]f  
apparent partner 表面合伙人 wCU&Xb$F  
application for personal assessment 个人入息课税申请书 Cwsoz  
application of fund 资金应用 x?f0H k+  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 3KZ y H  
appointed actuary 委任精算师 Q k;Kn  
appointed auditor 委任核数师；委任审计师 jV4hxuc$  
appointed trustee 委任的受托人 %uz|NRB=  
appointer 委任人 BA1MGh  
apportioned pro rata 按比例分摊 KcmDF4C2
 
apportionment 分配；分摊 4C,kA+P  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 8!uL-_Bn  
apportionment formula 分摊方程式 ^Cc8F3os=  
apportionment of estate duty 遗产税的分摊 4j. |Y  
appraisal 估价；评估 B-\,2rCCZ  
appreciable growth 可观增长 ~}$\B^z+  
appreciable impact 显着影响 zM_
DE   
appreciable increase 可观增长 jiwpDB&[  
appreciation 增值；升值 4V228>9w  
appreciation against other currencies 相对其他货币升值 sP6 ):h  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 %$ir a\ sM  
appreciation tax 增值税 Z:UgozdC  
appropriation 拨款；拨用；拨付 o<D3Y95b  
appropriation account 拨款帐目 pcRF:~TE  
Appropriation Bill 拨款法案 ;w+:8<mM}a  
appropriation-in-aid system 补助拨款办法 JNxW6 cK  
approved assets 核准资产 .K
|P&  
approved basket stock 认可一篮子证券 ;Na8_}  
approved budget 核准预算 BcZEa^^~os  
approved charitable donation 认可慈善捐款 [j:}=:feQ  
approved charitable institution 认可慈善机构 [}A_uOGEP  
approved currency 核准货币；认可货币 QmH/yy3.%  
approved estimates 核准预算 qeQC&U y;  
approved estimates of expenditure 核准开支预算 4Q$j]U&b  
approved overseas insurer 核准海外保险人 & %N(kyp  
approved overseas trust company 核准海外信托公司 *=$[}!YG  
approved pooled investment fund 核准汇集投资基金 #$rf-E5g-K  
approved provident fund scheme 认可公积金计划 9E
q^B 9(  
approved provision 核准拨款 %;pD8WgJA  
approved redeemable share 核准可赎回股份 ~@[(N]=q  
approved regional stock 认可地区性证券 *D=K{bUe'  
approved retirement scheme 认可退休金计划 :SQDqG
 
approved subordinated loan 核准附属贷款 \#\`!L[1  
arbitrage 套戥；套汇；套利 4NpHX+=P  
arbitrageur 套戥者；套汇者 B#HnPUUK  
arbitrary amount 临时款项 wUru1_zjO  
arrangement 措施；安排；协定 }yx=(+jP  
arrears 欠款 ~a'nHy1  
arrears of pay 欠付薪酬 84[|qB,ML  
arrears of revenue 逾期未收税款；逾期未收的帐项 0M#N=%31  
articles of association 组织章程；组织细则；组织章程细则 :kWZSN8.D  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 (@%XWg  
ascertainment of profit 确定利润 ELN|;^-/|Q  
"Asia Clear" “亚洲结算系统”