[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 kS);xA8s]  
allotment notice 股份配售通知；配股通知 m=:9+z  
allotment of shares 股份分配 0Th&iA4  
allowable 可获宽免；免税的 Se}c[|8  
allowable business loss 可扣除的营业亏损 c7k~S-nU  
allowable expenses 可扣税的支出 &DX! f  
allowance 免税额；津贴；备抵；准备金 )mT<MkP  
allowance for debts 债项的免税额 rglXs  
allowance for depreciation by wear and tear 耗损折旧免税额 =j]<t  
allowance for funeral expenses 殡殓费的免税额 %J?xRv!  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 PJ%C N(0  
allowance for repairs and outgoings 修葺及支出方面的免税额 +~$ ]}%  
allowance to debtor 给债务人的津贴 O,f?YJ9S  
alteration of capital 资本更改 YK'<NE3 4  
alternate trustee 候补受托人 Z@S3ZGe  
amalgamation 合并 *i%.;Z"  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 /$?}YL,  
ambit of charges 征税范围；收费范围 T.BW H2gRP  
amended valuation 经修订的估值 ![=yi tB  
American Commodities Exchange 美国商品交易所 AQvudx
)@"  
American Express Bank Limited 美国运通银行 ]h+j)J}[A  
American Stock Exchange 美国证券交易所 +I|vzz`ZVr  
amortization 摊销 ^\=`ed
N0  
amount due from banks 存放银行同业的款项 \~$#1D1f  
amount due from banks abroad 存放海外银行同业的款项 cdT7 @  
amount due from holding companies 控股公司欠款 "<1{9  
amount due from local banks 存放本港银行同业的款项 SY\ gXO8k  
amount due to banks 银行同业的存款 f.$af4 u  
amount due to banks abroad 海外银行同业的存款 583|blL  
amount due to holding companies 控股公司存款 dR,fXQm  
amount due to local banks 本港银行同业的存款 ,#9PxwrO  
amount due to outport banks 外埠银行同业的存款 (hbyEQhF  
amount for note issue 发行纸币的款额
f2`2,?  
amount of bond 担保契据的款额 aX'*pK/-  
amount of consideration 代价款额 uy$e?{Jf  
amount of contribution 供款数额 p_%Rt"!  
amount of indebtedness 负债款额 n
Dxz~8  
amount of principal of the loan 贷款本金额 hRhe& ,v  
amount of rates chargeable 应征差饷数额 bROLOf4S  
amount of share capital 股本额 \_f(M|  
amount of sums assured 承保款额 on`3&0,.  
amount of variation 变动幅度 NZ0;5xGR  
amount of vote 拨款数额 0aB;p7~&  
amount payable 应付款额 H*CW1([  
amount receivable 应收款额 rjYJs*#   
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 lRFYx?y  
analysis 分析 )jP 1or  
ancillary risk 附属风险 oUU1+F-  
annual account 周年帐目；周年帐目报表；年度决算；年结 Tyx_/pJT  
annual accounting date 年结日期 LZY"3Jn[nQ  
annual allowance 每年免税额；年积金；年度津贴；年津 4|DWOQ':  
annual balance 年度余额 k5pN  
annual disposable income 每年可动用收入 t'ql[  
annual estimates 周年预算 EaN6^S=  
annual fee 年费 83#mB:^R  
annual general meeting 周年大会 zK@@p+n_#.  
annual growth rate 年增率；每年增长率 Rima;9.Y0  
annual long-term supplement 长期个案每年补助金 1=V-V<  
annual pensionable emolument 可供计算退休金的年薪 SO!8Di  
annual report 年报 VMWf>ZU  
Annual Report on the Consumer Price Index 《消费物价指数年报》 ,k3FRes3  
annual return 周年报表；周年申报表；每年报税表格 4,DeHJjAlE  
Annual Return Rules 《周年报表规则》  }.6[qk  
annual review of consumer prices 每年消费物价回顾 v.qrz"98-  
annual roll-forward basis 逐年延展方式 4.t-i5
  
annual salary 年薪 9\7en%(M  
annual statement 年度报表；年度决算表 3.y vvPFEM  
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 Gk6iIK  
annuitant 年金受益人 D*d]aC  
annuity 年金 +6+i!Sip  
annuity contract 年金合约 oUlVI*~ND  
annuity on human life 人寿年金 5r^ 
(P  
antecedent debt 先前的债项 I; rGD^  
ante-dated cheque 倒填日期支票 =dN@Sa/  
anticipated expenditure 预期开支 )Pv%#P-<  
anticipated net profit 预期纯利 0< /);g}  
anticipated revenue 预期收入 Y.p;1"  
anti-inflation measure 反通货膨胀措施 ]D\D~!R  
anti-inflationary stance 反通货膨胀立场 A.w.rVDD  
apparent deficit 表面赤字 SE*g;Cvg1  
apparent financial solvency 表面偿债能力 7@W>E;go  
apparent partner 表面合伙人 (#c:b  
application for personal assessment 个人入息课税申请书 AA>P`C$&M  
application of fund 资金应用 c7H^$_^=  
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 SOIN']L|V[  
appointed actuary 委任精算师 N8df8=.kw  
appointed auditor 委任核数师；委任审计师 < =IFcN  
appointed trustee 委任的受托人 G  01ON0  
appointer 委任人 P]C<U aW'!  
apportioned pro rata 按比例分摊 k+*u/neh  
apportionment 分配；分摊
%8v\FS  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 6_B]MN!(  
apportionment formula 分摊方程式 $%f&a3#  
apportionment of estate duty 遗产税的分摊 2&cT~ZX&'  
appraisal 估价；评估 , W?VhO  
appreciable growth 可观增长 "#g}ve,  
appreciable impact 显着影响 /PKNLK  
appreciable increase 可观增长 -mh3DhJ,  
appreciation 增值；升值 r<$y=B  
appreciation against other currencies 相对其他货币升值 gjlx~.0d  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 CTmT@A{  
appreciation tax 增值税 Dw"\/p:-3  
appropriation 拨款；拨用；拨付 UPGtj"2v-  
appropriation account 拨款帐目 );YDtGip J  
Appropriation Bill 拨款法案 :Hbv)tS\3w  
appropriation-in-aid system 补助拨款办法 yB!dp;gM{  
approved assets 核准资产 ^<6[.)  
approved basket stock 认可一篮子证券 kq-) ^,{y  
approved budget 核准预算 t6t!t*jO  
approved charitable donation 认可慈善捐款 DHRlWQox  
approved charitable institution 认可慈善机构 /gas2k==^  
approved currency 核准货币；认可货币 @2#lI  
approved estimates 核准预算 7t3!)a|lI  
approved estimates of expenditure 核准开支预算 -nwypu  
approved overseas insurer 核准海外保险人 P$,Ke<  
approved overseas trust company 核准海外信托公司 vP,n(reM  
approved pooled investment fund 核准汇集投资基金 7xR\kL.,  
approved provident fund scheme 认可公积金计划 _yT Ed"$  
approved provision 核准拨款 [G3E%z
 
approved redeemable share 核准可赎回股份 \b>]8Un"  
approved regional stock 认可地区性证券 ! dgNtI@  
approved retirement scheme 认可退休金计划 0*v2y*2V  
approved subordinated loan 核准附属贷款 -:rUw$3J  
arbitrage 套戥；套汇；套利 \{D" !e  
arbitrageur 套戥者；套汇者 zT{VE+=  
arbitrary amount 临时款项 19] E 5'AI  
arrangement 措施；安排；协定 }-2|XD%]  
arrears 欠款 s#GLJl\E_P  
arrears of pay 欠付薪酬 M3au{6y  
arrears of revenue 逾期未收税款；逾期未收的帐项 }QmqoCAE~m  
articles of association 组织章程；组织细则；组织章程细则 hqdDm  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 &5R&k0i r  
ascertainment of profit 确定利润 eJX#@`K  
"Asia Clear" “亚洲结算系统”