[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 eXsFPM  
allotment notice 股份配售通知；配股通知 F` 
gQ[  
allotment of shares 股份分配 Z|dng6ck  
allowable 可获宽免；免税的 qra5&F
vb  
allowable business loss 可扣除的营业亏损 @(Y+W2Iyy+  
allowable expenses 可扣税的支出 ziBg'  
allowance 免税额；津贴；备抵；准备金 ~pj/ _@S@x  
allowance for debts 债项的免税额 c=A)_Z Fg  
allowance for depreciation by wear and tear 耗损折旧免税额 $l!+SLK  
allowance for funeral expenses 殡殓费的免税额 "KY9MBzPD  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 aeESS;JxJj  
allowance for repairs and outgoings 修葺及支出方面的免税额 3
f{%IU(z  
allowance to debtor 给债务人的津贴  4^L+LY  
alteration of capital 资本更改 \@kY2,I V  
alternate trustee 候补受托人 nJTV@mXVq  
amalgamation 合并 oy
-Qy  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 'y#kRC=G:  
ambit of charges 征税范围；收费范围 8u::f`vi  
amended valuation 经修订的估值 -4p^wNR  
American Commodities Exchange 美国商品交易所 UN&b]vg  
American Express Bank Limited 美国运通银行 ")U`Wgx  
American Stock Exchange 美国证券交易所 `j59MSuK  
amortization 摊销 \jdpL1  
amount due from banks 存放银行同业的款项 "jVMk  
amount due from banks abroad 存放海外银行同业的款项 x@I@7Pvo3  
amount due from holding companies 控股公司欠款 \^wI9g~0  
amount due from local banks 存放本港银行同业的款项 t/,k{5lX  
amount due to banks 银行同业的存款 <!\J([NM8  
amount due to banks abroad 海外银行同业的存款 j.GpJDq  
amount due to holding companies 控股公司存款 c7jft|4S  
amount due to local banks 本港银行同业的存款 .Lrdw3(  
amount due to outport banks 外埠银行同业的存款 uBk$zs  
amount for note issue 发行纸币的款额 Dg_/Iu>OAE  
amount of bond 担保契据的款额 dG|srgk+  
amount of consideration 代价款额 C!SB5G>OH  
amount of contribution 供款数额 ]?L?q2>&  
amount of indebtedness 负债款额 xA nAW  
amount of principal of the loan 贷款本金额 K<b -|t9f  
amount of rates chargeable 应征差饷数额 _Gy*";E  
amount of share capital 股本额 :~ 3/  
amount of sums assured 承保款额 S:] w@$  
amount of variation 变动幅度 ,vQkvuz  
amount of vote 拨款数额 l}X3uyS  
amount payable 应付款额 Mi\f?  
amount receivable 应收款额 :y vUHx  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 }k}5\%#li5  
analysis 分析 !+cRtCaA::  
ancillary risk 附属风险 Nuk\8C  
annual account 周年帐目；周年帐目报表；年度决算；年结 -t %.I=|  
annual accounting date 年结日期 EkV v  
annual allowance 每年免税额；年积金；年度津贴；年津 `SWf)1K  
annual balance 年度余额 @4_CR  
annual disposable income 每年可动用收入 p&bQ_XOH  
annual estimates 周年预算 il-v>GJU7{  
annual fee 年费 GZ@!jF>!u  
annual general meeting 周年大会 }rVnuRq  
annual growth rate 年增率；每年增长率 8k+Ctk  
annual long-term supplement 长期个案每年补助金 J6Mm=b
O5  
annual pensionable emolument 可供计算退休金的年薪 }6eWdm!B  
annual report 年报 XH)MBr@Fz  
Annual Report on the Consumer Price Index 《消费物价指数年报》 A]BD2   
annual return 周年报表；周年申报表；每年报税表格 w IT`OT6Q  
Annual Return Rules 《周年报表规则》 v}-'L#6  
annual review of consumer prices 每年消费物价回顾 z@VY s  
annual roll-forward basis 逐年延展方式 0;e>kz3o  
annual salary 年薪 dOqwF iO  
annual statement 年度报表；年度决算表 ~@R=]l"  
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 e)\s0#  
annuitant 年金受益人 g{l;v  
annuity 年金 dW!T.S
 
annuity contract 年金合约 &nj@t>5Bs$  
annuity on human life 人寿年金 Kd;
| Z  
antecedent debt 先前的债项 *8"5mC;"  
ante-dated cheque 倒填日期支票 <H)h+?&~d  
anticipated expenditure 预期开支 fCZbIt)Eh  
anticipated net profit 预期纯利 w0moC9#$?  
anticipated revenue 预期收入 Old5E&  
anti-inflation measure 反通货膨胀措施 R^dAwt`.D  
anti-inflationary stance 反通货膨胀立场 rMpb  
apparent deficit 表面赤字 Yk<?HNf  
apparent financial solvency 表面偿债能力 nb22bXt  
apparent partner 表面合伙人 I2|iqbX40Q  
application for personal assessment 个人入息课税申请书 Lc*i[J<s  
application of fund 资金应用 *BBP"_$  
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 :!3CoC.X|c  
appointed actuary 委任精算师 ,_YCl09p(  
appointed auditor 委任核数师；委任审计师 Z\i@Qa+r  
appointed trustee 委任的受托人 x1+8f2[  
appointer 委任人 e|AJx
n]  
apportioned pro rata 按比例分摊 {:od=\*R  
apportionment 分配；分摊 62%.ddM4  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 &hd+x5  
apportionment formula 分摊方程式 Y.F:1<FAtf  
apportionment of estate duty 遗产税的分摊 :(A]Bm3  
appraisal 估价；评估 &{y-}[~  
appreciable growth 可观增长 #i.M-6SRd  
appreciable impact 显着影响 <8r%_ ']  
appreciable increase 可观增长 $}W=O:L+D  
appreciation 增值；升值 y| @[?B  
appreciation against other currencies 相对其他货币升值 49_b)K.tB  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 $+S'Boo  
appreciation tax 增值税 u Dm=W36  
appropriation 拨款；拨用；拨付 B4[onYU  
appropriation account 拨款帐目 A(Ugam~}  
Appropriation Bill 拨款法案 eNu`\  
appropriation-in-aid system 补助拨款办法 Gnj|y?'  
approved assets 核准资产 @(Ou
;Uy  
approved basket stock 认可一篮子证券 rt!5Tl+v  
approved budget 核准预算 a,M7Bbx  
approved charitable donation 认可慈善捐款 E;D9S  
approved charitable institution 认可慈善机构 #<4h Y7/  
approved currency 核准货币；认可货币 h3>/..l  
approved estimates 核准预算 1/6G&RB  
approved estimates of expenditure 核准开支预算 (tx6U.O
y  
approved overseas insurer 核准海外保险人 M<~z=B#  
approved overseas trust company 核准海外信托公司 &`pd&U{S*  
approved pooled investment fund 核准汇集投资基金 @\z2FJ79w  
approved provident fund scheme 认可公积金计划 &'c1"%*%8>  
approved provision 核准拨款 HWFo9as""v  
approved redeemable share 核准可赎回股份 V8`t7[r  
approved regional stock 认可地区性证券 /u*((AJ?Qv  
approved retirement scheme 认可退休金计划 #G$_\bt  
approved subordinated loan 核准附属贷款 t~Cul+  
arbitrage 套戥；套汇；套利 hqD]^P>l1  
arbitrageur 套戥者；套汇者 FuLP{]Y+AM  
arbitrary amount 临时款项 vitmG'|WG  
arrangement 措施；安排；协定 -+#\WB{AI  
arrears 欠款 g"hm"m}i  
arrears of pay 欠付薪酬 _CciU.1k&,  
arrears of revenue 逾期未收税款；逾期未收的帐项 l`~*"4|/  
articles of association 组织章程；组织细则；组织章程细则 vv" _u=H  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 *s S7^OZ*  
ascertainment of profit 确定利润 yWsNG;>  
"Asia Clear" “亚洲结算系统”