[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 %xkuW]xk  
allotment notice 股份配售通知；配股通知 s41%A2Enh  
allotment of shares 股份分配 9q`Ewj R  
allowable 可获宽免；免税的 Y25`vE(  
allowable business loss 可扣除的营业亏损 q8{Bx03m6  
allowable expenses 可扣税的支出 :'[?/<iTg  
allowance 免税额；津贴；备抵；准备金 xWxHi6U(  
allowance for debts 债项的免税额 K*@?BE  
allowance for depreciation by wear and tear 耗损折旧免税额 'V&g"Pb  
allowance for funeral expenses 殡殓费的免税额 iJ{axa &  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 L4po1  
allowance for repairs and outgoings 修葺及支出方面的免税额 S Qmn*CW  
allowance to debtor 给债务人的津贴 7P
$*qj~Vh  
alteration of capital 资本更改 EXSH{P O+  
alternate trustee 候补受托人 YEv\!%B  
amalgamation 合并 (Y~/9a4X  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕  ,$6si  
ambit of charges 征税范围；收费范围 (%^C}`|EA  
amended valuation 经修订的估值 MV5$e  
American Commodities Exchange 美国商品交易所 aj?ZVa6  
American Express Bank Limited 美国运通银行 T e+ #  
American Stock Exchange 美国证券交易所 3~sV-  
amortization 摊销 4-bM90&1t  
amount due from banks 存放银行同业的款项 \#[DZOI~  
amount due from banks abroad 存放海外银行同业的款项 }hn?4ny  
amount due from holding companies 控股公司欠款 YIN* '!N  
amount due from local banks 存放本港银行同业的款项 y>C !cYB  
amount due to banks 银行同业的存款 L 0Ckw},,  
amount due to banks abroad 海外银行同业的存款 5YrzOqg=  
amount due to holding companies 控股公司存款 *$cx7yJ  
amount due to local banks 本港银行同业的存款 gYt=_+-  
amount due to outport banks 外埠银行同业的存款 CV[9i  
amount for note issue 发行纸币的款额 Yv1yRoDv  
amount of bond 担保契据的款额 pauO_'j_1p  
amount of consideration 代价款额 e\}@w1  
amount of contribution 供款数额 3ko h!q+  
amount of indebtedness 负债款额 );HhV,$n  
amount of principal of the loan 贷款本金额 1!zd#TX  
amount of rates chargeable 应征差饷数额 ;-JF1p7;  
amount of share capital 股本额 s58dHnj5+  
amount of sums assured 承保款额 WReHep  
amount of variation 变动幅度 K7s[Fa6J  
amount of vote 拨款数额 p63fpnH  
amount payable 应付款额 eJf]"-  
amount receivable 应收款额 +/_XSo  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 ?* +>T@MH  
analysis 分析 zSA"f_e  
ancillary risk 附属风险 eSZ':p  
annual account 周年帐目；周年帐目报表；年度决算；年结 [$} \Gv  
annual accounting date 年结日期 _k}Qe;  
annual allowance 每年免税额；年积金；年度津贴；年津 (<.\v@7HC  
annual balance 年度余额 # a4OtRiI  
annual disposable income 每年可动用收入 F^.]g@g.|  
annual estimates 周年预算 uju'Bs7  
annual fee 年费 :/gHqEC24  
annual general meeting 周年大会 (-J'x%2)  
annual growth rate 年增率；每年增长率 `#ff`j|a  
annual long-term supplement 长期个案每年补助金 sMLXn]m  
annual pensionable emolument 可供计算退休金的年薪 k v_t6(qd  
annual report 年报 g'!"klS93  
Annual Report on the Consumer Price Index 《消费物价指数年报》  rPr]f;  
annual return 周年报表；周年申报表；每年报税表格 ml2/ }}  
Annual Return Rules 《周年报表规则》 83]m/
Iz  
annual review of consumer prices 每年消费物价回顾 s3sD7 @  
annual roll-forward basis 逐年延展方式 W2%@}IDm  
annual salary 年薪 UFZOu%Y  
annual statement 年度报表；年度决算表 0`V=x+*,  
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 $U/lm;{%  
annuitant 年金受益人 #Mk3cp^Yl  
annuity 年金 eU)QoVt  
annuity contract 年金合约 )Ft+eMYti[  
annuity on human life 人寿年金 ?x
0
gI   
antecedent debt 先前的债项 Xhyn! &H5  
ante-dated cheque 倒填日期支票 Qe!3ae`Z  
anticipated expenditure 预期开支 *qYw  
anticipated net profit 预期纯利 "\vQVZd-E  
anticipated revenue 预期收入 W!"QtEJ,  
anti-inflation measure 反通货膨胀措施 J8@.qC'!  
anti-inflationary stance 反通货膨胀立场 MtF^}/0w!`  
apparent deficit 表面赤字 '.N}oL<gP  
apparent financial solvency 表面偿债能力 >S0kiGDV{
 
apparent partner 表面合伙人 i`<L#6RBT  
application for personal assessment 个人入息课税申请书 MSBrI3MqQ  
application of fund 资金应用 ,cS_687o  
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 |Vlx :  
appointed actuary 委任精算师 " 1XTgCu\  
appointed auditor 委任核数师；委任审计师 SmvMjZ+7Y  
appointed trustee 委任的受托人 9Nna-}e?W  
appointer 委任人 x)Zm5&"Gg  
apportioned pro rata 按比例分摊 +Q"~2_q5/;  
apportionment 分配；分摊 _cC!rq U1  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 *"Iz)Xzc`  
apportionment formula 分摊方程式 _<F;&(o  
apportionment of estate duty 遗产税的分摊 x)N QRd  
appraisal 估价；评估 4Z=`;  
appreciable growth 可观增长 QBi]gT@&g  
appreciable impact 显着影响 \et2a
X !  
appreciable increase 可观增长 ;/pI@Ck  
appreciation 增值；升值 G;W2Z,  
appreciation against other currencies 相对其他货币升值 XHdhSFpm  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 oD9L5c)  
appreciation tax 增值税 ?EHheZ{  
appropriation 拨款；拨用；拨付  /d!  
appropriation account 拨款帐目 L AA(2  
Appropriation Bill 拨款法案 3OKs?i3A  
appropriation-in-aid system 补助拨款办法 imzPVGCD{  
approved assets 核准资产 %{ 3q=9ii  
approved basket stock 认可一篮子证券 _emW#*V  
approved budget 核准预算 f)a0!U 44  
approved charitable donation 认可慈善捐款 r_,;[+!  
approved charitable institution 认可慈善机构 xsPt  
approved currency 核准货币；认可货币 /NiD#s0t  
approved estimates 核准预算 `$6~QLUf  
approved estimates of expenditure 核准开支预算 );
q~TZ[Do  
approved overseas insurer 核准海外保险人 Px*<-t|R-  
approved overseas trust company 核准海外信托公司 b5 NlL`g  
approved pooled investment fund 核准汇集投资基金 v[8+fd)}S  
approved provident fund scheme 认可公积金计划 q{B?j%.o  
approved provision 核准拨款 [.Kp/,JY  
approved redeemable share 核准可赎回股份 |</)6r  
approved regional stock 认可地区性证券 U~"Y8g#qgy  
approved retirement scheme 认可退休金计划 Ks6\lpr  
approved subordinated loan 核准附属贷款 N#-pl:J(  
arbitrage 套戥；套汇；套利 ]{\M,txo8  
arbitrageur 套戥者；套汇者 5E~^-
wX  
arbitrary amount 临时款项 xh9$ZavB*  
arrangement 措施；安排；协定
10c.#9$  
arrears 欠款 Vq{3:QBR  
arrears of pay 欠付薪酬 2d !'9mA  
arrears of revenue 逾期未收税款；逾期未收的帐项 T pkSY`T  
articles of association 组织章程；组织细则；组织章程细则 KQdIG9O+6  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 i6`"e[aT[o  
ascertainment of profit 确定利润 %iN>4;T8  
"Asia Clear" “亚洲结算系统”