[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 pktnX-Slt  
allotment notice 股份配售通知；配股通知 w_DaldK*  
allotment of shares 股份分配 9Q1w$t~Y  
allowable 可获宽免；免税的 ?O"zp65d(  
allowable business loss 可扣除的营业亏损 WO6+r?0M2  
allowable expenses 可扣税的支出 ]=59_bkD:s  
allowance 免税额；津贴；备抵；准备金 9i D&y)$"  
allowance for debts 债项的免税额 ,(]k)ym/  
allowance for depreciation by wear and tear 耗损折旧免税额 vQj{yJ\l1  
allowance for funeral expenses 殡殓费的免税额 g?K? Fn.}  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 m}]QP\  
allowance for repairs and outgoings 修葺及支出方面的免税额 ~6+Um_A_L  
allowance to debtor 给债务人的津贴 SwaMpNXL  
alteration of capital 资本更改 ;,7m  
alternate trustee 候补受托人 %cJdVDW`L  
amalgamation 合并 =dmxE*C  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 MO|Pv j~[  
ambit of charges 征税范围；收费范围 Wys$#pJ  
amended valuation 经修订的估值 MZqHL4<|  
American Commodities Exchange 美国商品交易所 J% ZM V  
American Express Bank Limited 美国运通银行 mo,"3YW  
American Stock Exchange 美国证券交易所 Vy^mEsQC+h  
amortization 摊销 [&l+Ve(  
amount due from banks 存放银行同业的款项 G&`5o*).bb  
amount due from banks abroad 存放海外银行同业的款项 {
Z1-B60P  
amount due from holding companies 控股公司欠款 AS0mMHJk  
amount due from local banks 存放本港银行同业的款项 ,Ek6X)|@  
amount due to banks 银行同业的存款 %NfH` %`  
amount due to banks abroad 海外银行同业的存款 ;bL?uL  
amount due to holding companies 控股公司存款 Ga V OMT  
amount due to local banks 本港银行同业的存款 ylDfr){  
amount due to outport banks 外埠银行同业的存款 c8HETs1  
amount for note issue 发行纸币的款额 kBY#=e).  
amount of bond 担保契据的款额 c(Fo-4K  
amount of consideration 代价款额 JvaHH!>d/  
amount of contribution 供款数额 RWoVN$i>  
amount of indebtedness 负债款额 }=.C~f]A  
amount of principal of the loan 贷款本金额 P ?96;  
amount of rates chargeable 应征差饷数额 Hl*#iUq  
amount of share capital 股本额 }WF6w+  
amount of sums assured 承保款额 xK4E+^ b  
amount of variation 变动幅度 jpOcug`f  
amount of vote 拨款数额 f#hmMa  
amount payable 应付款额 wRq f'  
amount receivable 应收款额 NE3/>5  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 A0Q1"b=  
analysis 分析 ,mKUCG  
ancillary risk 附属风险 ~H"-km"@  
annual account 周年帐目；周年帐目报表；年度决算；年结 #qJ6iA6{  
annual accounting date 年结日期 |uX&T`7?-  
annual allowance 每年免税额；年积金；年度津贴；年津 ''k}3o.K[  
annual balance 年度余额 pK'D(t  
annual disposable income 每年可动用收入 V#c=O}  
annual estimates 周年预算 @&9<)1F  
annual fee 年费 3M'Y'Szm  
annual general meeting 周年大会 IxY!.d_s|~  
annual growth rate 年增率；每年增长率 &ha<p j~  
annual long-term supplement 长期个案每年补助金 W9bpKmc  
annual pensionable emolument 可供计算退休金的年薪 AboRuHQ  
annual report 年报 U.<ad  
Annual Report on the Consumer Price Index 《消费物价指数年报》 z5sKV7&\[n  
annual return 周年报表；周年申报表；每年报税表格 f917F.1I  
Annual Return Rules 《周年报表规则》 };*&;GFe  
annual review of consumer prices 每年消费物价回顾 6'e 'UD  
annual roll-forward basis 逐年延展方式 Tc|+:Usy  
annual salary 年薪 M?kXzb\O  
annual statement 年度报表；年度决算表 ZB5NTNf>  
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*sL' fJ]  
annuitant 年金受益人 N'|9rB2e  
annuity 年金 tMo=q7ig  
annuity contract 年金合约 "c![s%  
annuity on human life 人寿年金 (: mF+%(  
antecedent debt 先前的债项 "\M3||.!  
ante-dated cheque 倒填日期支票 rKl
  
anticipated expenditure 预期开支 fv
G4K(  
anticipated net profit 预期纯利 nQn=zbZ3  
anticipated revenue 预期收入 n.o_._mu2  
anti-inflation measure 反通货膨胀措施 ;:bnLSPo  
anti-inflationary stance 反通货膨胀立场 t3!~=U  
apparent deficit 表面赤字 ("=24R=a
 
apparent financial solvency 表面偿债能力 ^HHT>K-m  
apparent partner 表面合伙人 ~Q=^YZgn8  
application for personal assessment 个人入息课税申请书 4hn'b[  
application of fund 资金应用 '47E8PIJ|  
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
|1T[
P)Q  
appointed actuary 委任精算师 3v)`` n@  
appointed auditor 委任核数师；委任审计师 ={{q_G\WD  
appointed trustee 委任的受托人 =C
aSd|   
appointer 委任人 PW9tZx#  
apportioned pro rata 按比例分摊 a JQ_V  
apportionment 分配；分摊 #Q|ACNpYM  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 K
{FBrh  
apportionment formula 分摊方程式 qf%p#+:B3  
apportionment of estate duty 遗产税的分摊 R5<:3tk=X  
appraisal 估价；评估 |s!n7%|,7  
appreciable growth 可观增长 5[^Rf'wy  
appreciable impact 显着影响 ,LL=b-Es  
appreciable increase 可观增长 $- GwNG  
appreciation 增值；升值 'tVe#oI  
appreciation against other currencies 相对其他货币升值 }jg,[jw_"X  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 <h`}I3Ao  
appreciation tax 增值税 BqOMg$<\[  
appropriation 拨款；拨用；拨付 Nh6!h%  
appropriation account 拨款帐目 FXid=&T@0D  
Appropriation Bill 拨款法案 quFNPdP  
appropriation-in-aid system 补助拨款办法 ?jnbm'~S  
approved assets 核准资产
QVD^p;b  
approved basket stock 认可一篮子证券 hP jL  
approved budget 核准预算 )N&95\u  
approved charitable donation 认可慈善捐款 m .^WSy  
approved charitable institution 认可慈善机构 KU_""T  
approved currency 核准货币；认可货币 _,*QJ  
approved estimates 核准预算 kO ,vHg$  
approved estimates of expenditure 核准开支预算 r
<"k /  
approved overseas insurer 核准海外保险人 1c$ce+n~  
approved overseas trust company 核准海外信托公司 :n oZ p:a  
approved pooled investment fund 核准汇集投资基金 \Pd>$Q  
approved provident fund scheme 认可公积金计划 8`q"] BQN  
approved provision 核准拨款 p{w;y6e  
approved redeemable share 核准可赎回股份 *(nu0  
approved regional stock 认可地区性证券 CbT ;#0  
approved retirement scheme 认可退休金计划 gq+#=!(2  
approved subordinated loan 核准附属贷款 YKa9]Q  
arbitrage 套戥；套汇；套利 !:1BuiL  
arbitrageur 套戥者；套汇者 L#/<y{  
arbitrary amount 临时款项 TZ PUVOtL_  
arrangement 措施；安排；协定 S2$r 6T  
arrears 欠款 N\x<'P4q  
arrears of pay 欠付薪酬 {CGk9 g"`  
arrears of revenue 逾期未收税款；逾期未收的帐项 7i9wfc h$U  
articles of association 组织章程；组织细则；组织章程细则 N  gOc2I  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 @Sz7*p  
ascertainment of profit 确定利润 z-`4DlJUS  
"Asia Clear" “亚洲结算系统”