[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 UQ$dO2^  
allotment notice 股份配售通知；配股通知 ;QR|v  
allotment of shares 股份分配 76c4~IG#  
allowable 可获宽免；免税的 tRS^|??  
allowable business loss 可扣除的营业亏损 doFp53NhV  
allowable expenses 可扣税的支出 %\}|&z6  
allowance 免税额；津贴；备抵；准备金 Fw+JhIVP  
allowance for debts 债项的免税额 nqBZp N^  
allowance for depreciation by wear and tear 耗损折旧免税额 x]euNa  
allowance for funeral expenses 殡殓费的免税额 Ar'}#6  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 fm;1Iu#  
allowance for repairs and outgoings 修葺及支出方面的免税额 UX41/# 4  
allowance to debtor 给债务人的津贴 29Kuq;6  
alteration of capital 资本更改 8q)2)p  
alternate trustee 候补受托人 C@buewk  
amalgamation 合并 l'W?X '  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 vPi\ vU{  
ambit of charges 征税范围；收费范围 #"O9\X/B
 
amended valuation 经修订的估值 UIL5K 
 
American Commodities Exchange 美国商品交易所 !__f  
American Express Bank Limited 美国运通银行 Fz?ON1\  
American Stock Exchange 美国证券交易所 Wv77ef  
amortization 摊销 7V4iPx  
amount due from banks 存放银行同业的款项 RT9fp(6*  
amount due from banks abroad 存放海外银行同业的款项 eoR@5OA&  
amount due from holding companies 控股公司欠款 'an{<82 i  
amount due from local banks 存放本港银行同业的款项 L -b~#  
amount due to banks 银行同业的存款 YM 7P!8Gc  
amount due to banks abroad 海外银行同业的存款 {Xwin$C  
amount due to holding companies 控股公司存款 3_fLafA  
amount due to local banks 本港银行同业的存款 8!3+Obj  
amount due to outport banks 外埠银行同业的存款 q .tVNKy%  
amount for note issue 发行纸币的款额 r;y&Wa  
amount of bond 担保契据的款额 KAgiY4  
amount of consideration 代价款额 izY,t!  
amount of contribution 供款数额 ).9-=P HlX  
amount of indebtedness 负债款额 R{#-IH="  
amount of principal of the loan 贷款本金额 F ` J(+  
amount of rates chargeable 应征差饷数额 kC01s  
amount of share capital 股本额 *7ap[YXZ\w  
amount of sums assured 承保款额 GE Xz)4[  
amount of variation 变动幅度 D@ [$?^H  
amount of vote 拨款数额 PX?tD:,[-  
amount payable 应付款额 F Dbx"%A  
amount receivable 应收款额 U^VFHIm  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 y3 LWh}~E  
analysis 分析 +P~z
n=  
ancillary risk 附属风险 tOnaD]J  
annual account 周年帐目；周年帐目报表；年度决算；年结 A7VF >{L./  
annual accounting date 年结日期 IhM-a Y y5  
annual allowance 每年免税额；年积金；年度津贴；年津 2EG"xA5%  
annual balance 年度余额 r;O{et't7y  
annual disposable income 每年可动用收入 R j(="+SPj  
annual estimates 周年预算 }=?r`J+Ev;  
annual fee 年费 twf;{lZ(  
annual general meeting 周年大会 @
F=ZGmq  
annual growth rate 年增率；每年增长率 ;NRm ,  
annual long-term supplement 长期个案每年补助金 49/1#^T"Q>  
annual pensionable emolument 可供计算退休金的年薪 QdO$,i'  
annual report 年报 b2U[W#  
Annual Report on the Consumer Price Index 《消费物价指数年报》 0Yfk/}5  
annual return 周年报表；周年申报表；每年报税表格 N%y%)MI8  
Annual Return Rules 《周年报表规则》
u+(e, t  
annual review of consumer prices 每年消费物价回顾 pm5Yc@D  
annual roll-forward basis 逐年延展方式 QHP^1W`  
annual salary 年薪 B^h]6Z/O  
annual statement 年度报表；年度决算表 Y)BKRS~  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 tSYe
Z~  
annuitant 年金受益人  ynZ
!  
annuity 年金 +=\S"e[F  
annuity contract 年金合约 A.35WGu&:  
annuity on human life 人寿年金 b.YQN'  
antecedent debt 先前的债项 O-| RPW}  
ante-dated cheque 倒填日期支票 '?
yZ,t  
anticipated expenditure 预期开支 -6+HA9zz@C  
anticipated net profit 预期纯利 8y|(]5 'r  
anticipated revenue 预期收入 {[r'+=}l\S  
anti-inflation measure 反通货膨胀措施 "q#(} 1Zd  
anti-inflationary stance 反通货膨胀立场 .?AtW:<*I  
apparent deficit 表面赤字 I*K^,XY+  
apparent financial solvency 表面偿债能力 e=8ccj  
apparent partner 表面合伙人 KO{}+~,.6  
application for personal assessment 个人入息课税申请书 =%2 E|/  
application of fund 资金应用 Plm3vk=  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 dr'6N1B@  
appointed actuary 委任精算师 F4bF&% R  
appointed auditor 委任核数师；委任审计师 
9FWn  
appointed trustee 委任的受托人 QXXc Jc~  
appointer 委任人
~ikTo -  
apportioned pro rata 按比例分摊 KxJJ?WyM  
apportionment 分配；分摊 \+cQiN b@  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 ffE%{B?  
apportionment formula 分摊方程式 Yd/qcC(&  
apportionment of estate duty 遗产税的分摊 zoUW}O  
appraisal 估价；评估 m#8}!u&  
appreciable growth 可观增长 n>#h(  
appreciable impact 显着影响 ?$ YE  
appreciable increase 可观增长 ;=C^l  
appreciation 增值；升值 QL|Vke:N4  
appreciation against other currencies 相对其他货币升值 >D-$M_  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 dW:  
appreciation tax 增值税 >vP^l {SD  
appropriation 拨款；拨用；拨付 Ln`c DZSM  
appropriation account 拨款帐目 0&5}[9?V'  
Appropriation Bill 拨款法案 k{@z87+&  
appropriation-in-aid system 补助拨款办法 }
$ $b6G  
approved assets 核准资产 h[XGFz  
approved basket stock 认可一篮子证券 NiyAAw   
approved budget 核准预算 tH W"eag  
approved charitable donation 认可慈善捐款 ]}'WNy6c&x  
approved charitable institution 认可慈善机构 9wtl|s%A%  
approved currency 核准货币；认可货币 J+.t\R  
approved estimates 核准预算 (8H^{2K~  
approved estimates of expenditure 核准开支预算 Y61E|:fV!  
approved overseas insurer 核准海外保险人 4<LRa=XT$  
approved overseas trust company 核准海外信托公司 rNgE/=X  
approved pooled investment fund 核准汇集投资基金 %mI`mpf  
approved provident fund scheme 认可公积金计划 q=[0`--cd  
approved provision 核准拨款 6fkL@It  
approved redeemable share 核准可赎回股份 i uN8gHx  
approved regional stock 认可地区性证券 wHIS}OONz  
approved retirement scheme 认可退休金计划 DOR
FK  
approved subordinated loan 核准附属贷款 @``!P&h  
arbitrage 套戥；套汇；套利 l@Ml8+  
arbitrageur 套戥者；套汇者 ryPz?Aw(4  
arbitrary amount 临时款项 DtZkrj)D/  
arrangement 措施；安排；协定 M4DRG%21  
arrears 欠款 >+$1 p_  
arrears of pay 欠付薪酬
Ex<-<tY  
arrears of revenue 逾期未收税款；逾期未收的帐项 fx_7B (  
articles of association 组织章程；组织细则；组织章程细则 F]~`57  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 !{ )H  
ascertainment of profit 确定利润 */Y@:Sjf  
"Asia Clear" “亚洲结算系统”