[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 L FHyiIO  
allotment notice 股份配售通知；配股通知 _( w4\]  
allotment of shares 股份分配 k5w+{iOh  
allowable 可获宽免；免税的 -njxc{b  
allowable business loss 可扣除的营业亏损 9=rYzA?)+  
allowable expenses 可扣税的支出 18}L89S
>  
allowance 免税额；津贴；备抵；准备金 *gMuo6  
allowance for debts 债项的免税额 }C/ }8<  
allowance for depreciation by wear and tear 耗损折旧免税额 ?b#/*T}ac  
allowance for funeral expenses 殡殓费的免税额 pP{b!1  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 2a5yJeaIv*  
allowance for repairs and outgoings 修葺及支出方面的免税额 IB}.J,=  
allowance to debtor 给债务人的津贴 9`{Mq9J  
alteration of capital 资本更改 , PJl32  
alternate trustee 候补受托人 /# 0@C[9  
amalgamation 合并 cC"7Vt9b  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 U(3LeS;mr  
ambit of charges 征税范围；收费范围 \Y>^L{  
amended valuation 经修订的估值 %T}{rU~X  
American Commodities Exchange 美国商品交易所 K.o?g?&<  
American Express Bank Limited 美国运通银行 b7aAP*$  
American Stock Exchange 美国证券交易所 `WWf
?g  
amortization 摊销 xtpD/,2  
amount due from banks 存放银行同业的款项 EQ?4?  
amount due from banks abroad 存放海外银行同业的款项 cAVe(:k)  
amount due from holding companies 控股公司欠款 xdYjl.f  
amount due from local banks 存放本港银行同业的款项 0 v/+%%4}  
amount due to banks 银行同业的存款 O5_E"um  
amount due to banks abroad 海外银行同业的存款 )lB-D;3[_  
amount due to holding companies 控股公司存款 |8`}yRsQ  
amount due to local banks 本港银行同业的存款 '!yyg#  
amount due to outport banks 外埠银行同业的存款 XiKv2vwA  
amount for note issue 发行纸币的款额 0Yfk/}5  
amount of bond 担保契据的款额 \M:,Vg  
amount of consideration 代价款额 Sl:\5]'yJ  
amount of contribution 供款数额 m"86O:S#d  
amount of indebtedness 负债款额 dMRwQejY{7  
amount of principal of the loan 贷款本金额 js;IUSj.  
amount of rates chargeable 应征差饷数额 ai#EFo+#  
amount of share capital 股本额 ?Z1pPd@  
amount of sums assured 承保款额 *'d5~dz=  
amount of variation 变动幅度 0AR4/5 .  
amount of vote 拨款数额 _qE2r^o"B  
amount payable 应付款额 Rv.W~FE^  
amount receivable 应收款额 3AWB Y.  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 uKpl+>  
analysis 分析 kZUuRB~om  
ancillary risk 附属风险 <@F4{*  
annual account 周年帐目；周年帐目报表；年度决算；年结 ? 1Z\=s  
annual accounting date 年结日期 xs.[]>nQN  
annual allowance 每年免税额；年积金；年度津贴；年津 Bfi9%:eG  
annual balance 年度余额 FuEHO6nx  
annual disposable income 每年可动用收入 6TfXz2D'J  
annual estimates 周年预算 V X211U.Q  
annual fee 年费 8Yb/ c*  
annual general meeting 周年大会 \sp7[}Sw  
annual growth rate 年增率；每年增长率 -BEPpwb<g  
annual long-term supplement 长期个案每年补助金 dN\pe@#lKP  
annual pensionable emolument 可供计算退休金的年薪 `f6Qd2\  
annual report 年报 eRVu/TY   
Annual Report on the Consumer Price Index 《消费物价指数年报》 J3$`bK6F6  
annual return 周年报表；周年申报表；每年报税表格 >4h4t/G  
Annual Return Rules 《周年报表规则》 Qf=%%5+?8  
annual review of consumer prices 每年消费物价回顾 Ls|;gewp  
annual roll-forward basis 逐年延展方式 61jDI^:  
annual salary 年薪 }
f6.eqBX4  
annual statement 年度报表；年度决算表 v]!|\]  
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 RL)'m  
annuitant 年金受益人 oL VtP  
annuity 年金 }d6g{`  
annuity contract 年金合约 U$Ew,v<   
annuity on human life 人寿年金 +XY}-  
antecedent debt 先前的债项 s-8>AW ep  
ante-dated cheque 倒填日期支票 *qz]vUb/0  
anticipated expenditure 预期开支 ghms-.:b8  
anticipated net profit 预期纯利 1$Eiv8xd  
anticipated revenue 预期收入 ?I7H ):  
anti-inflation measure 反通货膨胀措施 ve K  
anti-inflationary stance 反通货膨胀立场 R^PQ`$W 'R  
apparent deficit 表面赤字 ~_S`zzcZy4  
apparent financial solvency 表面偿债能力 =#y&xWxL  
apparent partner 表面合伙人 (MxLw :AV  
application for personal assessment 个人入息课税申请书 &TK%igL  
application of fund 资金应用 j$8~M  
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 \u)s Zh  
appointed actuary 委任精算师 *&5G+d2
 
appointed auditor 委任核数师；委任审计师 L`Qiu@  
appointed trustee 委任的受托人 '}!dRpx  
appointer 委任人 uQ8
]j.0  
apportioned pro rata 按比例分摊 rNgE/=X  
apportionment 分配；分摊 f(##P|3>R  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 *qpmI9m  
apportionment formula 分摊方程式 ZnmBb_eX  
apportionment of estate duty 遗产税的分摊 N0.-#Qa  
appraisal 估价；评估 aZBaIl6I  
appreciable growth 可观增长 $}HSU>,%  
appreciable impact 显着影响 g$]9xn#_[  
appreciable increase 可观增长 ?cpID8Z  
appreciation 增值；升值 ryPz?Aw(4  
appreciation against other currencies 相对其他货币升值 DtZkrj)D/  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 E~N}m7kTl/  
appreciation tax 增值税 WcqYpPv  
appropriation 拨款；拨用；拨付 =Wl CE_  
appropriation account 拨款帐目 z6Mf>q  
Appropriation Bill 拨款法案 kB :")$  
appropriation-in-aid system 补助拨款办法 e@I
?ESZ5  
approved assets 核准资产 c\RDa|B,  
approved basket stock 认可一篮子证券 >O?EFd>E  
approved budget 核准预算 o9Agx{'oV  
approved charitable donation 认可慈善捐款 ,:;_j<g
`e  
approved charitable institution 认可慈善机构 -M/ny-;`}  
approved currency 核准货币；认可货币 nE/T)[1|  
approved estimates 核准预算 8E$
KR:/:4  
approved estimates of expenditure 核准开支预算 y#T":jpR  
approved overseas insurer 核准海外保险人 =;T971L`  
approved overseas trust company 核准海外信托公司 85H8`YwPh  
approved pooled investment fund 核准汇集投资基金 *[ A%tj%  
approved provident fund scheme 认可公积金计划 'zpj_QM  
approved provision 核准拨款 o3uv"# C  
approved redeemable share 核准可赎回股份 98V9AOgk  
approved regional stock 认可地区性证券 KU$.m3A>  
approved retirement scheme 认可退休金计划 B04Br~hel*  
approved subordinated loan 核准附属贷款 rb,&i1  
arbitrage 套戥；套汇；套利 .Mm8\].  
arbitrageur 套戥者；套汇者 VT-&"Jn  
arbitrary amount 临时款项 2TIZltFS0e  
arrangement 措施；安排；协定 thUs%F.5?  
arrears 欠款 @AWKEo<7.I  
arrears of pay 欠付薪酬 GJH6b7I  
arrears of revenue 逾期未收税款；逾期未收的帐项 BWQ (>Z"  
articles of association 组织章程；组织细则；组织章程细则 1_yUv7uhX  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 9i9VDk{  
ascertainment of profit 确定利润 \:O5,wf2  
"Asia Clear" “亚洲结算系统”