[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 <B`=oO%o  
allotment notice 股份配售通知；配股通知 !'[sV^ds  
allotment of shares 股份分配 }%jb/@~  
allowable 可获宽免；免税的 B2,! 0Re  
allowable business loss 可扣除的营业亏损 y'zEaL&SI@  
allowable expenses 可扣税的支出 %{Ls$Y)  
allowance 免税额；津贴；备抵；准备金 Ak9W8Z}  
allowance for debts 债项的免税额 <`N\FM^vo  
allowance for depreciation by wear and tear 耗损折旧免税额 s*!2oj  
allowance for funeral expenses 殡殓费的免税额 # =322bnO  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 \|T0@V  
allowance for repairs and outgoings 修葺及支出方面的免税额 [M;P :
@  
allowance to debtor 给债务人的津贴 VKs$J)6  
alteration of capital 资本更改 /Fv 1Z=:r  
alternate trustee 候补受托人 #2WBYScW0  
amalgamation 合并 >c1mwZS;  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕  vG  
ambit of charges 征税范围；收费范围 hyTi':  
amended valuation 经修订的估值 gVI*`$  
American Commodities Exchange 美国商品交易所 Ri-I+7(n!  
American Express Bank Limited 美国运通银行 <4!w2vxG
 
American Stock Exchange 美国证券交易所 dj]sr!q+  
amortization 摊销 \Xkx`C  
amount due from banks 存放银行同业的款项 '+}hVfN  
amount due from banks abroad 存放海外银行同业的款项 Kt^PL&A2  
amount due from holding companies 控股公司欠款 E?FPxs  
amount due from local banks 存放本港银行同业的款项 .:lzT"QXI  
amount due to banks 银行同业的存款 gB0)ec 0  
amount due to banks abroad 海外银行同业的存款 g ^]Q*EBa  
amount due to holding companies 控股公司存款 (Bmjz*%M  
amount due to local banks 本港银行同业的存款 %d?%^) u,  
amount due to outport banks 外埠银行同业的存款 C'=C^X%   
amount for note issue 发行纸币的款额 h{h=',o1  
amount of bond 担保契据的款额 4bJ3uIP#  
amount of consideration 代价款额 ! 4s$93  
amount of contribution 供款数额 DvhK0L*Qr  
amount of indebtedness 负债款额 z.jGVF4  
amount of principal of the loan 贷款本金额 xw=B4u'z  
amount of rates chargeable 应征差饷数额 @L~
y%#  
amount of share capital 股本额 95H`-A  
amount of sums assured 承保款额 |YlUt~H>  
amount of variation 变动幅度 >"Hj=?  
amount of vote 拨款数额 DL~LSh  
amount payable 应付款额 n@%'Nbc>b  
amount receivable 应收款额 / _cOg? o  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 tRXM8't   
analysis 分析 =W4cWG?+  
ancillary risk 附属风险 a;h:o>Do5  
annual account 周年帐目；周年帐目报表；年度决算；年结 lRO8}XSI  
annual accounting date 年结日期 w6cPd'  
annual allowance 每年免税额；年积金；年度津贴；年津 qt1#P  
annual balance 年度余额 vw(};)8  
annual disposable income 每年可动用收入 leD?yyjw7  
annual estimates 周年预算 IBuuZ.=j2h  
annual fee 年费 T2Vj&EA@  
annual general meeting 周年大会 Z>D7C?v:(  
annual growth rate 年增率；每年增长率 G_o/ lIz"  
annual long-term supplement 长期个案每年补助金 G's/Q-'[\  
annual pensionable emolument 可供计算退休金的年薪 MDB}G '  
annual report 年报 cfj6I  
Annual Report on the Consumer Price Index 《消费物价指数年报》 l s_i)X  
annual return 周年报表；周年申报表；每年报税表格 +g.WO5A  
Annual Return Rules 《周年报表规则》 fe Q%L  
annual review of consumer prices 每年消费物价回顾 Ny~;"n  
annual roll-forward basis 逐年延展方式 KS|$_-7u  
annual salary 年薪 ("TI~  
annual statement 年度报表；年度决算表 '!Sj]+  
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 HK-?<$Yc  
annuitant 年金受益人 JZ
<O-G+  
annuity 年金 Tru`1/ 7I  
annuity contract 年金合约 P_?1Rwm-45  
annuity on human life 人寿年金 Q7SS<'(  
antecedent debt 先前的债项 My[L3KTTp  
ante-dated cheque 倒填日期支票 O-G@To3\  
anticipated expenditure 预期开支 % ,X(GwX  
anticipated net profit 预期纯利 'Wi*[  
anticipated revenue 预期收入 AI)9E=D%  
anti-inflation measure 反通货膨胀措施 eIEcj<f  
anti-inflationary stance 反通货膨胀立场 U{R*WB b  
apparent deficit 表面赤字 "90 }H0(+  
apparent financial solvency 表面偿债能力 r>G$u  
apparent partner 表面合伙人 OC[a?#R1  
application for personal assessment 个人入息课税申请书 $DQ -.WI  
application of fund 资金应用 yrIT4y  
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 wj?fr?  
appointed actuary 委任精算师 tL3(( W"  
appointed auditor 委任核数师；委任审计师 ;WzT"yW)T  
appointed trustee 委任的受托人 T0SD|'  
appointer 委任人 7<KRB\)b&  
apportioned pro rata 按比例分摊 vw!i)JO8M  
apportionment 分配；分摊 ~f@;.  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 `"bm Hs7  
apportionment formula 分摊方程式 XRz.R/  
apportionment of estate duty 遗产税的分摊 }8FP5Z'Cf%  
appraisal 估价；评估 `\qU.m0(j  
appreciable growth 可观增长 7f(UbO@BD  
appreciable impact 显着影响 ;m&f Vp  
appreciable increase 可观增长 X%gJ,c(4  
appreciation 增值；升值 EU\1EBT^  
appreciation against other currencies 相对其他货币升值 IGp-`%9
 
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 JLeV@NO  
appreciation tax 增值税 )GR^V=o7,Y  
appropriation 拨款；拨用；拨付 p]>bN  
appropriation account 拨款帐目 6^
w
iEnA  
Appropriation Bill 拨款法案 9!R!H&  
appropriation-in-aid system 补助拨款办法 9~4Kbmr>q  
approved assets 核准资产 a$KM q>  
approved basket stock 认可一篮子证券 dXOjaS# ~  
approved budget 核准预算 cAL&>T  
approved charitable donation 认可慈善捐款 Oa7 W&wi  
approved charitable institution 认可慈善机构 -Rf|p(SJ,E  
approved currency 核准货币；认可货币 ]]]7"a  
approved estimates 核准预算 UIyOn` d"  
approved estimates of expenditure 核准开支预算 zL_X?UmV  
approved overseas insurer 核准海外保险人 wF&\@H  
approved overseas trust company 核准海外信托公司 7N""w5  
approved pooled investment fund 核准汇集投资基金 aTPpE9Pa&  
approved provident fund scheme 认可公积金计划 ;ndg,05_  
approved provision 核准拨款 ^L[Z+7|  
approved redeemable share 核准可赎回股份 ?+TD2~rD
(  
approved regional stock 认可地区性证券 ";zl6g"  
approved retirement scheme 认可退休金计划 {jv1hKTa   
approved subordinated loan 核准附属贷款 jb*#!m.l  
arbitrage 套戥；套汇；套利 kQ:2@SOm  
arbitrageur 套戥者；套汇者 |6uEf/*DX  
arbitrary amount 临时款项 Jv7M[SJ#x  
arrangement 措施；安排；协定 <fyv^e  
arrears 欠款 g_}@/5?y  
arrears of pay 欠付薪酬 (*2"dd  
arrears of revenue 逾期未收税款；逾期未收的帐项 /wK7l-S  
articles of association 组织章程；组织细则；组织章程细则 Llzowlfe  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 A7sej  
ascertainment of profit 确定利润 ;or> Sh7  
"Asia Clear" “亚洲结算系统”