[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 $wn0oIuW  
allotment notice 股份配售通知；配股通知 LJom+PxF$x  
allotment of shares 股份分配 S{3c}>n  
allowable 可获宽免；免税的 &E1m{gB(  
allowable business loss 可扣除的营业亏损 m\XG7uo~  
allowable expenses 可扣税的支出 &8Z.m,s]  
allowance 免税额；津贴；备抵；准备金 (tX)r4VU  
allowance for debts 债项的免税额 ]G D` f  
allowance for depreciation by wear and tear 耗损折旧免税额 IT)3Et@Y  
allowance for funeral expenses 殡殓费的免税额 <s7cCpUFP  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 .wmqaLd%  
allowance for repairs and outgoings 修葺及支出方面的免税额 N:okt)q:%  
allowance to debtor 给债务人的津贴 T"aE]4_  
alteration of capital 资本更改 L^zh|MEyzk  
alternate trustee 候补受托人 (
$>m]|  
amalgamation 合并 O;5lF   
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 -SfU. XlZl  
ambit of charges 征税范围；收费范围 "Zx<hL*  
amended valuation 经修订的估值 ?D6|~k i  
American Commodities Exchange 美国商品交易所 74a@/'WbE  
American Express Bank Limited 美国运通银行 l^$'6q"  
American Stock Exchange 美国证券交易所 V#b=m p  
amortization 摊销 $PI9vyS  
amount due from banks 存放银行同业的款项 4 R(m$!E!  
amount due from banks abroad 存放海外银行同业的款项 Dx`-h#  
amount due from holding companies 控股公司欠款 OScqf]H  
amount due from local banks 存放本港银行同业的款项 /%s:aO  
amount due to banks 银行同业的存款 =Xg/[J%  
amount due to banks abroad 海外银行同业的存款 h5pfmN\-5  
amount due to holding companies 控股公司存款 3kk^hvB+f  
amount due to local banks 本港银行同业的存款 Z1:%AqxP  
amount due to outport banks 外埠银行同业的存款 {ya
.  
amount for note issue 发行纸币的款额 t=xEUOQAn  
amount of bond 担保契据的款额 M0~%[nX  
amount of consideration 代价款额 4obW>  
amount of contribution 供款数额 :enR8MS  
amount of indebtedness 负债款额 ?Pp*BB,*y  
amount of principal of the loan 贷款本金额 pf107S  
amount of rates chargeable 应征差饷数额 q*|Alrm  
amount of share capital 股本额 }]PHE(}7  
amount of sums assured 承保款额 vV*J;%MO  
amount of variation 变动幅度 dS3\P5D.*c  
amount of vote 拨款数额 1YJ?Y  
amount payable 应付款额 #{{p4/:  
amount receivable 应收款额 gBi3^GxjM?  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 0 p?AL=  
analysis 分析 11YJW-V  
ancillary risk 附属风险 
N%xCyZ  
annual account 周年帐目；周年帐目报表；年度决算；年结 -egnMc67  
annual accounting date 年结日期 _^NaP  
annual allowance 每年免税额；年积金；年度津贴；年津 5lJL[{  
annual balance 年度余额 ZQ+DAX*MS  
annual disposable income 每年可动用收入 4xr^4\lk  
annual estimates 周年预算 zfv@<'  
annual fee 年费 fn=A_ i  
annual general meeting 周年大会 e\cyiW0  
annual growth rate 年增率；每年增长率 op5`#{  
annual long-term supplement 长期个案每年补助金 R-9o3TPa  
annual pensionable emolument 可供计算退休金的年薪 5cinI^x)f  
annual report 年报 N`,\1hHMT  
Annual Report on the Consumer Price Index 《消费物价指数年报》 [}ja\!P  
annual return 周年报表；周年申报表；每年报税表格 X,_K )f  
Annual Return Rules 《周年报表规则》 =CRptk6tS  
annual review of consumer prices 每年消费物价回顾 Wm`*IBWA  
annual roll-forward basis 逐年延展方式 ^@O7d1&y  
annual salary 年薪 Xi) ;dcNJ  
annual statement 年度报表；年度决算表 k]5tU\;Yw  
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 Fd\uTxykp  
annuitant 年金受益人 g.@[mf0r  
annuity 年金 gqy>;A:kO  
annuity contract 年金合约 c/A?-9  
annuity on human life 人寿年金 7~XA92  
antecedent debt 先前的债项 p|2GPrA]aL  
ante-dated cheque 倒填日期支票 S-q"'5>  
anticipated expenditure 预期开支 < $e#o H  
anticipated net profit 预期纯利 \ *[Ht!y  
anticipated revenue 预期收入 7T
dx*1 U  
anti-inflation measure 反通货膨胀措施 yzp#  
anti-inflationary stance 反通货膨胀立场 b7dsi|Yo  
apparent deficit 表面赤字 g^(gT  
apparent financial solvency 表面偿债能力 n|&=6hiI  
apparent partner 表面合伙人 qi7C.w;  
application for personal assessment 个人入息课税申请书 T=tW'tlT\v  
application of fund 资金应用 |<h}'  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 U(y
8nI]  
appointed actuary 委任精算师 IiqqdU]  
appointed auditor 委任核数师；委任审计师 5%WAnh  
appointed trustee 委任的受托人 \WFcb\..  
appointer 委任人 CU\gx*=E  
apportioned pro rata 按比例分摊 aYT!xdCI  
apportionment 分配；分摊 YR-G:-(#b  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 C 8wGbU6`  
apportionment formula 分摊方程式 [;Lgbgt3f  
apportionment of estate duty 遗产税的分摊 go AV+V7  
appraisal 估价；评估 uK$ Xqo%L  
appreciable growth 可观增长 MWA,3I\.  
appreciable impact 显着影响 qzbW0AM[M  
appreciable increase 可观增长 \{:A&X~\!  
appreciation 增值；升值 %'s _=r`  
appreciation against other currencies 相对其他货币升值 y!P!Fif'  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 >"bW'  
appreciation tax 增值税 'hU5]}=  
appropriation 拨款；拨用；拨付 Slg*[r
#  
appropriation account 拨款帐目 b.RU%Y#>\  
Appropriation Bill 拨款法案 |YROxY"ML  
appropriation-in-aid system 补助拨款办法 B._YT   
approved assets 核准资产 [(x*!
,=  
approved basket stock 认可一篮子证券  `i cs2po  
approved budget 核准预算 "/e)v{  
approved charitable donation 认可慈善捐款 wB0vpt5f  
approved charitable institution 认可慈善机构 iko>G  
approved currency 核准货币；认可货币 "NLuAB.P  
approved estimates 核准预算 EGt 50  
approved estimates of expenditure 核准开支预算 HL4=P,'  
approved overseas insurer 核准海外保险人 SkmTW@v  
approved overseas trust company 核准海外信托公司 Z3{1`"\<K  
approved pooled investment fund 核准汇集投资基金 ptT-{vG  
approved provident fund scheme 认可公积金计划 5s3QN{h8  
approved provision 核准拨款 .cJoNl'q  
approved redeemable share 核准可赎回股份 XN U w  
approved regional stock 认可地区性证券 -fFtHw:kHh  
approved retirement scheme 认可退休金计划 NJsaTBT  
approved subordinated loan 核准附属贷款 2sIt~ Gn  
arbitrage 套戥；套汇；套利 GxD`M2  
arbitrageur 套戥者；套汇者 (
@XQ]S}L  
arbitrary amount 临时款项 fub04x)  
arrangement 措施；安排；协定 r+C4<-dT  
arrears 欠款 %Hd[,duwO  
arrears of pay 欠付薪酬 }wiyEVAh{  
arrears of revenue 逾期未收税款；逾期未收的帐项 *4%pXm;  
articles of association 组织章程；组织细则；组织章程细则 8b'@_s!_  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 Dch\k<Te  
ascertainment of profit 确定利润 < `pNdy4  
"Asia Clear" “亚洲结算系统”