[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 JfTfAq]  
allotment notice 股份配售通知；配股通知 y3yvZ D  
allotment of shares 股份分配 O}gX{_|6  
allowable 可获宽免；免税的 DuF7HTN[K  
allowable business loss 可扣除的营业亏损 7Qh_8
M  
allowable expenses 可扣税的支出 :pd&dg!5  
allowance 免税额；津贴；备抵；准备金 7C5pAb:  
allowance for debts 债项的免税额 .v,bXU$@YG  
allowance for depreciation by wear and tear 耗损折旧免税额 9bn2UiJk  
allowance for funeral expenses 殡殓费的免税额 O|UxFnB}  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 <F=Dj*]  
allowance for repairs and outgoings 修葺及支出方面的免税额 d,R6` i  
allowance to debtor 给债务人的津贴 "2mFC!  
alteration of capital 资本更改 797X71>   
alternate trustee 候补受托人 Tiprdvm<  
amalgamation 合并 | mj# 0  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 :^G%57NX  
ambit of charges 征税范围；收费范围 2cjEex:&  
amended valuation 经修订的估值 Rq
GVp?   
American Commodities Exchange 美国商品交易所 d_iY&-gq/  
American Express Bank Limited 美国运通银行 aRKv+{K  
American Stock Exchange 美国证券交易所 v[D&L_   
amortization 摊销 @*_ZoO7{  
amount due from banks 存放银行同业的款项 M@O2 WB1ws  
amount due from banks abroad 存放海外银行同业的款项 2 `5=0E1k  
amount due from holding companies 控股公司欠款 <9\,QR)  
amount due from local banks 存放本港银行同业的款项 (b|#n|~?YL  
amount due to banks 银行同业的存款 =xBT>h;  
amount due to banks abroad 海外银行同业的存款 jm>U6  
amount due to holding companies 控股公司存款 (zm
Na}-  
amount due to local banks 本港银行同业的存款 M]B3vPA/v  
amount due to outport banks 外埠银行同业的存款 ( 2zeG`  
amount for note issue 发行纸币的款额 ]-KV0H  
amount of bond 担保契据的款额 "=ElCaP}  
amount of consideration 代价款额 vpa
fru4  
amount of contribution 供款数额 u 6(GM  
amount of indebtedness 负债款额 .\)k+ R  
amount of principal of the loan 贷款本金额 Bj&_IDs4  
amount of rates chargeable 应征差饷数额 `r]TA]DR  
amount of share capital 股本额
\c68n  
amount of sums assured 承保款额 N<"`ShCNM  
amount of variation 变动幅度 o4'W
r  
amount of vote 拨款数额 fkBLrw  
amount payable 应付款额 &>V/X{>$`K  
amount receivable 应收款额 jIZ+d;1  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 q\U4n[Zk  
analysis 分析 ~T&% VvI  
ancillary risk 附属风险 b=_{/F*b?  
annual account 周年帐目；周年帐目报表；年度决算；年结 ixzTJ]yu  
annual accounting date 年结日期 :Q=z=`*2w  
annual allowance 每年免税额；年积金；年度津贴；年津 SJOmeN}4)  
annual balance 年度余额 }\4p3RQrz  
annual disposable income 每年可动用收入 +l.|kkZ?  
annual estimates 周年预算 -s89)lUkS  
annual fee 年费 TC@bL<1  
annual general meeting 周年大会 @9<S*  
annual growth rate 年增率；每年增长率 7g-$oO  
annual long-term supplement 长期个案每年补助金 \2Xx%SX  
annual pensionable emolument 可供计算退休金的年薪 I)rGOda{  
annual report 年报 [88{@
)  
Annual Report on the Consumer Price Index 《消费物价指数年报》 3!bK d2"  
annual return 周年报表；周年申报表；每年报税表格 Lb^(E-  
Annual Return Rules 《周年报表规则》 ,wlbIl~  
annual review of consumer prices 每年消费物价回顾 pEkOSG  
annual roll-forward basis 逐年延展方式 g#Mv&tU  
annual salary 年薪 K@*rVor{  
annual statement 年度报表；年度决算表 ~z>BfL  
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 HlF}   
annuitant 年金受益人 :Dt\:`(r'  
annuity 年金 Kny%QB
oiw  
annuity contract 年金合约 lc"qqt  
annuity on human life 人寿年金 ru DP529;  
antecedent debt 先前的债项 M`bL 5J;  
ante-dated cheque 倒填日期支票 h*G #<M  
anticipated expenditure 预期开支 *i%.{ YH  
anticipated net profit 预期纯利 ) (+)Q'*  
anticipated revenue 预期收入 2@4x"F]U;  
anti-inflation measure 反通货膨胀措施 2mSD"[%  
anti-inflationary stance 反通货膨胀立场 srsK:%`  
apparent deficit 表面赤字 ZXh~79  
apparent financial solvency 表面偿债能力  :4{Qh  
apparent partner 表面合伙人 }U(\~ =D  
application for personal assessment 个人入息课税申请书 @Mzz2&(dU  
application of fund 资金应用 Vj/fAHR`>'  
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 0Ux<16#  
appointed actuary 委任精算师 U|9U(il  
appointed auditor 委任核数师；委任审计师 Esb? U|F4  
appointed trustee 委任的受托人 G{/;AK  
appointer 委任人 yS+(<  
apportioned pro rata 按比例分摊 2|$lk8/,  
apportionment 分配；分摊 j=FMYd8$y  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 1Jl{1;c  
apportionment formula 分摊方程式 K q/~T7Ru  
apportionment of estate duty 遗产税的分摊 9e-*JYF]C  
appraisal 估价；评估 K/Sq2:  
appreciable growth 可观增长 \ibCR~
W4  
appreciable impact 显着影响 XynU/Go,  
appreciable increase 可观增长 {ip=iiW2  
appreciation 增值；升值 g;(_Y1YQ  
appreciation against other currencies 相对其他货币升值 I Jqv w  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 gH5CB%)  
appreciation tax 增值税 k? o^5@b/  
appropriation 拨款；拨用；拨付 DL %S(l  
appropriation account 拨款帐目 \y[Bu^tk  
Appropriation Bill 拨款法案 dFx2>6AZt  
appropriation-in-aid system 补助拨款办法 Q^[e/U,  
approved assets 核准资产 p "/(>8  
approved basket stock 认可一篮子证券 N&?T0Ge;  
approved budget 核准预算 #NWZk.S  
approved charitable donation 认可慈善捐款 W)|c[Q\  
approved charitable institution 认可慈善机构 lj4%(rB=  
approved currency 核准货币；认可货币 *Yj~]E0`1  
approved estimates 核准预算 *1\z^4=a]  
approved estimates of expenditure 核准开支预算 ,tcP=fdk]  
approved overseas insurer 核准海外保险人 7WgIhQ~  
approved overseas trust company 核准海外信托公司 4[2=L9MIo~  
approved pooled investment fund 核准汇集投资基金 Fq vQk  
approved provident fund scheme 认可公积金计划 A*rZQh b[  
approved provision 核准拨款 aB=vu=hF  
approved redeemable share 核准可赎回股份 KbXbT  
approved regional stock 认可地区性证券 hyJ ded&D  
approved retirement scheme 认可退休金计划 Sjw2 j#Q  
approved subordinated loan 核准附属贷款 ,2RC|h^O,  
arbitrage 套戥；套汇；套利 a3Z:C!|O'  
arbitrageur 套戥者；套汇者 RP,A!pa@  
arbitrary amount 临时款项 P4hZB_.=  
arrangement 措施；安排；协定 &/
sGh0  
arrears 欠款 67}]s@:l](  
arrears of pay 欠付薪酬 rny@n^F  
arrears of revenue 逾期未收税款；逾期未收的帐项 &7$, <9.  
articles of association 组织章程；组织细则；组织章程细则 ;RNM   
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 c9\B[@-q  
ascertainment of profit 确定利润 8.*\+n
H  
"Asia Clear" “亚洲结算系统”