[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 E+!A0!1  
allotment notice 股份配售通知；配股通知 7uW=fkxT  
allotment of shares 股份分配 }5qpiS"V9  
allowable 可获宽免；免税的 EYD24
 
allowable business loss 可扣除的营业亏损 
{oK4 u  
allowable expenses 可扣税的支出 \7U'p:h=U  
allowance 免税额；津贴；备抵；准备金 O4.`N?Xq  
allowance for debts 债项的免税额 iu+r=sp  
allowance for depreciation by wear and tear 耗损折旧免税额 |s$w i>7l  
allowance for funeral expenses 殡殓费的免税额 rCp'O\@S  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 V>V u)7  
allowance for repairs and outgoings 修葺及支出方面的免税额 +9!=pRq  
allowance to debtor 给债务人的津贴 8.m9 =+)8  
alteration of capital 资本更改 $WS?/H0C  
alternate trustee 候补受托人 #Li6RSeW  
amalgamation 合并 o/~Rf1  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 'BOMFp7c  
ambit of charges 征税范围；收费范围 _(%;O:i  
amended valuation 经修订的估值 {GP#/5$=  
American Commodities Exchange 美国商品交易所 ]u<8jr  
American Express Bank Limited 美国运通银行 =dM'n}@U  
American Stock Exchange 美国证券交易所 k ^(RSu<  
amortization 摊销 z i
TE*rNJ  
amount due from banks 存放银行同业的款项 E YXHxo  
amount due from banks abroad 存放海外银行同业的款项 ;xxu,  
amount due from holding companies 控股公司欠款 r&_bk Y%  
amount due from local banks 存放本港银行同业的款项 |Jpi| '  
amount due to banks 银行同业的存款 aF]cEe  
amount due to banks abroad 海外银行同业的存款 ews{0  
amount due to holding companies 控股公司存款 .:/[%
q{k  
amount due to local banks 本港银行同业的存款 fDD^?/^  
amount due to outport banks 外埠银行同业的存款 #m;|QWW  
amount for note issue 发行纸币的款额 F+Q(^Nk  
amount of bond 担保契据的款额 d;FOmo4  
amount of consideration 代价款额 jH~VjE>  
amount of contribution 供款数额 >o,l/#z  
amount of indebtedness 负债款额 =Hf`yH\#  
amount of principal of the loan 贷款本金额 #)b0&wyW6i  
amount of rates chargeable 应征差饷数额 m:x<maP#E  
amount of share capital 股本额 @h)Z8so  
amount of sums assured 承保款额 3K{G=WE$  
amount of variation 变动幅度 ;&i4QAo-  
amount of vote 拨款数额 *aaK_=w  
amount payable 应付款额 ]b'"l  
amount receivable 应收款额 c l1>S3  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 eB2a1<S&@  
analysis 分析 |B~^7RHXo  
ancillary risk 附属风险  O3~7  
annual account 周年帐目；周年帐目报表；年度决算；年结 n>k1D  
annual accounting date 年结日期 i!u :]14>  
annual allowance 每年免税额；年积金；年度津贴；年津 gPqdl6#c  
annual balance 年度余额 YG K7b6  
annual disposable income 每年可动用收入 h"ZR`?h  
annual estimates 周年预算 Mp,aQ0bNS  
annual fee 年费 =+ALh-  
annual general meeting 周年大会 26B+qXEt  
annual growth rate 年增率；每年增长率 !&#
5*  
annual long-term supplement 长期个案每年补助金 v\3$$T)  
annual pensionable emolument 可供计算退休金的年薪 4RL0@)0F  
annual report 年报
T0v{qQ  
Annual Report on the Consumer Price Index 《消费物价指数年报》 G3${\'<  
annual return 周年报表；周年申报表；每年报税表格 qW 2'?B3<  
Annual Return Rules 《周年报表规则》 w
itx_r  
annual review of consumer prices 每年消费物价回顾 |f{ (MMlj  
annual roll-forward basis 逐年延展方式 hp3 <HUU  
annual salary 年薪 [DD#YL\P  
annual statement 年度报表；年度决算表 gn)>(MG  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 " 3tk"#.#  
annuitant 年金受益人 =g{Hs1W  
annuity 年金 Zonr/sA~  
annuity contract 年金合约 4zhg#  
annuity on human life 人寿年金 s _#6^_  
antecedent debt 先前的债项 >SHP,><H/  
ante-dated cheque 倒填日期支票 0x,NMS  
anticipated expenditure 预期开支 iCIU'yI  
anticipated net profit 预期纯利 D]'/5]~z<  
anticipated revenue 预期收入 Lhmb=
@  
anti-inflation measure 反通货膨胀措施 JIU8~D  
anti-inflationary stance 反通货膨胀立场 HyC826~-rI  
apparent deficit 表面赤字 `G "&IQ8.  
apparent financial solvency 表面偿债能力 k] iy
x  
apparent partner 表面合伙人 ):Pzsz7  
application for personal assessment 个人入息课税申请书 RN"Ur'+  
application of fund 资金应用 -jk-ve  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 dM)x|b3z  
appointed actuary 委任精算师 }e]tn )  
appointed auditor 委任核数师；委任审计师 L]wk Ba  
appointed trustee 委任的受托人 b*TQKYT  
appointer 委任人 WwF2Ry^a  
apportioned pro rata 按比例分摊 |31/*J!@z*  
apportionment 分配；分摊 bsv!z\}  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 9a$ 7$4m  
apportionment formula 分摊方程式 0 mR^%+~  
apportionment of estate duty 遗产税的分摊 Lk2;\D>  
appraisal 估价；评估 Ctx{rf_~  
appreciable growth 可观增长 ]/[$3rPwZ  
appreciable impact 显着影响 `=P=
i>,  
appreciable increase 可观增长 c

1ptN  
appreciation 增值；升值 bBY7^k  
appreciation against other currencies 相对其他货币升值 ,b9!\OWDF  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 =4#p|
OZP  
appreciation tax 增值税 G'{*guYU  
appropriation 拨款；拨用；拨付 )QW p[bV  
appropriation account 拨款帐目 N?v}\PU  
Appropriation Bill 拨款法案 SYA0Hiw 7P  
appropriation-in-aid system 补助拨款办法 X86r`}  
approved assets 核准资产 {xRO.699  
approved basket stock 认可一篮子证券 y`a]##1j$M  
approved budget 核准预算 *?YMoN  
approved charitable donation 认可慈善捐款 !SdP<{[  
approved charitable institution 认可慈善机构 Kb~i9x&  
approved currency 核准货币；认可货币 eOZ"kw"uHu  
approved estimates 核准预算  ?)2;W  
approved estimates of expenditure 核准开支预算 5%]O'h  
approved overseas insurer 核准海外保险人 iC4rzgq  
approved overseas trust company 核准海外信托公司 Bmv5yc+;  
approved pooled investment fund 核准汇集投资基金 \[L|  
approved provident fund scheme 认可公积金计划 qnJs,"sn  
approved provision 核准拨款  :X 9_~  
approved redeemable share 核准可赎回股份 6vf<lmN  
approved regional stock 认可地区性证券 ,SH^L|I  
approved retirement scheme 认可退休金计划 -=GmI1:=$4  
approved subordinated loan 核准附属贷款 ?U3~rro!  
arbitrage 套戥；套汇；套利 -cgMf\YF  
arbitrageur 套戥者；套汇者 7Cx-yv  
arbitrary amount 临时款项 ~F[JupU  
arrangement 措施；安排；协定 d@ef+-  
arrears 欠款 K>_~|ZN1C8  
arrears of pay 欠付薪酬 l*b0uF  
arrears of revenue 逾期未收税款；逾期未收的帐项 ;N^4R$Q.  
articles of association 组织章程；组织细则；组织章程细则 z=C<@ki`  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 n!h952"  
ascertainment of profit 确定利润 7_`_iymR  
"Asia Clear" “亚洲结算系统”