[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 V\5ZRLawP  
allotment notice 股份配售通知；配股通知 wrSw>sE"  
allotment of shares 股份分配 'avzESe~'  
allowable 可获宽免；免税的 iO4Yfj#?  
allowable business loss 可扣除的营业亏损 |_xU{Pu  
allowable expenses 可扣税的支出 p2cwW/^V  
allowance 免税额；津贴；备抵；准备金 lyc ]E 9  
allowance for debts 债项的免税额
airg[dK  
allowance for depreciation by wear and tear 耗损折旧免税额 V^sZXdDNL  
allowance for funeral expenses 殡殓费的免税额 Q`j!$r  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 4^/MDM@  
allowance for repairs and outgoings 修葺及支出方面的免税额
6q-X$  
allowance to debtor 给债务人的津贴 gY9HEfB  
alteration of capital 资本更改 _r@ FWUZ  
alternate trustee 候补受托人 pN|BtrN{  
amalgamation 合并 7:awUoV8f  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 5 Sm9m*/  
ambit of charges 征税范围；收费范围 plc
z m 2  
amended valuation 经修订的估值 [C
TE"@A  
American Commodities Exchange 美国商品交易所 Cak`}J 2  
American Express Bank Limited 美国运通银行 DyhW_PH2J  
American Stock Exchange 美国证券交易所 }#]2u|G  
amortization 摊销 E}LYO:  
amount due from banks 存放银行同业的款项 VJviX[V?4  
amount due from banks abroad 存放海外银行同业的款项 r{R879  
amount due from holding companies 控股公司欠款 `=TV4h4  
amount due from local banks 存放本港银行同业的款项 olda't  
amount due to banks 银行同业的存款 2NMS'"8  
amount due to banks abroad 海外银行同业的存款 PWUS@I  
amount due to holding companies 控股公司存款 `>'%!E9G  
amount due to local banks 本港银行同业的存款 pbc<326X"  
amount due to outport banks 外埠银行同业的存款 "V|&s/9  
amount for note issue 发行纸币的款额 >d2U=Yk!  
amount of bond 担保契据的款额 *f<+yF{=A  
amount of consideration 代价款额 !(2rU@.  
amount of contribution 供款数额 CNP!v\D  
amount of indebtedness 负债款额 '&v.h#<  
amount of principal of the loan 贷款本金额 XLQt>y )  
amount of rates chargeable 应征差饷数额 +OEqDXR+_  
amount of share capital 股本额 Y]MB/\gj  
amount of sums assured 承保款额 dA4DW  
amount of variation 变动幅度 Ix~_.&  
amount of vote 拨款数额 %? 87#|  
amount payable 应付款额 '$nm~z,V  
amount receivable 应收款额 EH1GdlhA  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 PiQsVk  
analysis 分析 EGJ d:>k  
ancillary risk 附属风险 l5
; SY  
annual account 周年帐目；周年帐目报表；年度决算；年结 lJly fN  
annual accounting date 年结日期 dZMf5=tb  
annual allowance 每年免税额；年积金；年度津贴；年津 B L^?1x  
annual balance 年度余额 gu:8+/W8L  
annual disposable income 每年可动用收入 }KFf  
annual estimates 周年预算 KNvvYwFH]  
annual fee 年费 oJ4OVfknD  
annual general meeting 周年大会 gs/ i%O  
annual growth rate 年增率；每年增长率 ~|CWy  
annual long-term supplement 长期个案每年补助金 dbVMG-z8  
annual pensionable emolument 可供计算退休金的年薪 nLvF^%P8  
annual report 年报 m+m2<|%x  
Annual Report on the Consumer Price Index 《消费物价指数年报》 =o_Ua^mr  
annual return 周年报表；周年申报表；每年报税表格 2&b?NqEeZ  
Annual Return Rules 《周年报表规则》 ' v)@K0P  
annual review of consumer prices 每年消费物价回顾 #LU<v  
annual roll-forward basis 逐年延展方式 SHcFnxEAIH  
annual salary 年薪 {~*^jS']5  
annual statement 年度报表；年度决算表 'aV/\a:*  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 (Mzv"FN]  
annuitant 年金受益人 *h([ai"1-  
annuity 年金 vIzREu|5  
annuity contract 年金合约 B :X,vE  
annuity on human life 人寿年金 kMS&"/z  
antecedent debt 先前的债项 &d,!^9  
ante-dated cheque 倒填日期支票 'GyO  
anticipated expenditure 预期开支 h&|PHI  
anticipated net profit 预期纯利 pHNo1-k\  
anticipated revenue 预期收入 uPhL?s{  
anti-inflation measure 反通货膨胀措施 ?Sj>b  
anti-inflationary stance 反通货膨胀立场 _ZMAlC*$G  
apparent deficit 表面赤字 $:l>g)c  
apparent financial solvency 表面偿债能力 NP#6'eH\  
apparent partner 表面合伙人 \-`,fat  
application for personal assessment 个人入息课税申请书 NpPuh9e{  
application of fund 资金应用 Sdo mG?;kV  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 3bU(ea^e$  
appointed actuary 委任精算师 %noByq,?  
appointed auditor 委任核数师；委任审计师 v}`{OE:-J  
appointed trustee 委任的受托人 _-+xzdGvX  
appointer 委任人 _/c1b>kcso  
apportioned pro rata 按比例分摊 :z-UnC||j  
apportionment 分配；分摊 {wL30D^  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 w!kWG,{C  
apportionment formula 分摊方程式 nhdOo
  
apportionment of estate duty 遗产税的分摊 .91@T.  
appraisal 估价；评估 C0`Bi:Ze  
appreciable growth 可观增长 T%Nm  
appreciable impact 显着影响 ye^*Z>|  
appreciable increase 可观增长 cfZ$V^xM  
appreciation 增值；升值 {VmJVO]S  
appreciation against other currencies 相对其他货币升值 2j=i\B  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 P Y&(ObC  
appreciation tax 增值税 kfW"vI+d  
appropriation 拨款；拨用；拨付 `m")v0n3  
appropriation account 拨款帐目 GZt L-  
Appropriation Bill 拨款法案 c>b!{e@*  
appropriation-in-aid system 补助拨款办法 , RKl  
approved assets 核准资产 a #`Y(R'  
approved basket stock 认可一篮子证券 Y#<>N-X|kA  
approved budget 核准预算 ou\M}C`E  
approved charitable donation 认可慈善捐款 G4;5$YGG  
approved charitable institution 认可慈善机构 B?gFFU61  
approved currency 核准货币；认可货币 }nx5  
approved estimates 核准预算 eYQPK?jo  
approved estimates of expenditure 核准开支预算 23p1Lb9P  
approved overseas insurer 核准海外保险人 k[Ue}L|  
approved overseas trust company 核准海外信托公司 UTS.o#d  
approved pooled investment fund 核准汇集投资基金 (ebC80M  
approved provident fund scheme 认可公积金计划 ]#sF pWI[N  
approved provision 核准拨款 nRHxbE}::  
approved redeemable share 核准可赎回股份 Q8Fqf ;4  
approved regional stock 认可地区性证券 S HxD(6  
approved retirement scheme 认可退休金计划 T0e- X  
approved subordinated loan 核准附属贷款 @>Bgld&vl  
arbitrage 套戥；套汇；套利 <p5?yF  
arbitrageur 套戥者；套汇者 e 2_p7   
arbitrary amount 临时款项 %y|L'C,ge"  
arrangement 措施；安排；协定  -]. a0  
arrears 欠款 nh'TyUd!  
arrears of pay 欠付薪酬 qokCVI-\  
arrears of revenue 逾期未收税款；逾期未收的帐项 I83 _x|$FZ  
articles of association 组织章程；组织细则；组织章程细则 80GBkFjV  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 k-!Jww  
ascertainment of profit 确定利润 OpD%lRl  
"Asia Clear" “亚洲结算系统”