[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 ^7ea6G"  
allotment notice 股份配售通知；配股通知 >gX0Ij#G  
allotment of shares 股份分配 V e$5w}a4  
allowable 可获宽免；免税的 <B]i80.  
allowable business loss 可扣除的营业亏损 /%ODJ1M  
allowable expenses 可扣税的支出 }#\;np  
allowance 免税额；津贴；备抵；准备金 \U)2 Tg  
allowance for debts 债项的免税额 WuP([8  
allowance for depreciation by wear and tear 耗损折旧免税额 e'/  
allowance for funeral expenses 殡殓费的免税额 jm#d7@~4  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 y~]IVl"  
allowance for repairs and outgoings 修葺及支出方面的免税额 Y^c,mK^  
allowance to debtor 给债务人的津贴 %#Wg^l '  
alteration of capital 资本更改 +!L_E6pyXE  
alternate trustee 候补受托人 4! Oa4  
amalgamation 合并 ]v^`+s}3  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 \J,- <wF  
ambit of charges 征税范围；收费范围
zbIwH6  
amended valuation 经修订的估值 4i[v ew  
American Commodities Exchange 美国商品交易所 O]Ry3j  
American Express Bank Limited 美国运通银行 dbMu6Bm\G  
American Stock Exchange 美国证券交易所 !_XU^ A>  
amortization 摊销 -CU7u=*b  
amount due from banks 存放银行同业的款项 n3l"L|W^(<  
amount due from banks abroad 存放海外银行同业的款项 <\}Y@g8  
amount due from holding companies 控股公司欠款 h0QYoDvbC  
amount due from local banks 存放本港银行同业的款项 G)tq/`zNw  
amount due to banks 银行同业的存款 PxP
?hk  
amount due to banks abroad 海外银行同业的存款 `L"p)5H  
amount due to holding companies 控股公司存款 D<_,>{$gW  
amount due to local banks 本港银行同业的存款 &m%Pr  
amount due to outport banks 外埠银行同业的存款 |7S4;  
amount for note issue 发行纸币的款额 ,IT)zCpaBP  
amount of bond 担保契据的款额 6uCk0 B|  
amount of consideration 代价款额 s_GK;;  
amount of contribution 供款数额 @ V7ooo!  
amount of indebtedness 负债款额 ZyS;+"
 
amount of principal of the loan 贷款本金额 |oBdryi  
amount of rates chargeable 应征差饷数额 5|6z1{g8  
amount of share capital 股本额 48~m=mI  
amount of sums assured 承保款额 skR,M=F~  
amount of variation 变动幅度 G>q{~HE1  
amount of vote 拨款数额 !dbA (  
amount payable 应付款额 ~7ATt8T  
amount receivable 应收款额 H4y1Hpa,  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 r_g\_y7ua  
analysis 分析 +%Bf y4F6  
ancillary risk 附属风险 _} X`t8Lh  
annual account 周年帐目；周年帐目报表；年度决算；年结 _A)_K;cz  
annual accounting date 年结日期 G3_mWppH  
annual allowance 每年免税额；年积金；年度津贴；年津 NqQ(X'W7
 
annual balance 年度余额 8)-t91hkL  
annual disposable income 每年可动用收入 (1elF
)  
annual estimates 周年预算 /SqFP L]  
annual fee 年费 A=qW]Im  
annual general meeting 周年大会 ?9('o\N:  
annual growth rate 年增率；每年增长率 AG$
-U2ap  
annual long-term supplement 长期个案每年补助金 S\ v&{  
annual pensionable emolument 可供计算退休金的年薪 F"m}mf  
annual report 年报 ];b!*Z  
Annual Report on the Consumer Price Index 《消费物价指数年报》 H%NLL4&wu  
annual return 周年报表；周年申报表；每年报税表格 (!>g8=`"  
Annual Return Rules 《周年报表规则》 :|m~<'g  
annual review of consumer prices 每年消费物价回顾 2uc
F(^  
annual roll-forward basis 逐年延展方式 Xg!|F[i  
annual salary 年薪 W &0@&
U  
annual statement 年度报表；年度决算表 V&,<,iNN  
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 YW$x:  
annuitant 年金受益人 od5w9E.  
annuity 年金 jzJ1+/ 9  
annuity contract 年金合约 ZTBFV/{  
annuity on human life 人寿年金 y`B!6p 5j  
antecedent debt 先前的债项 }%>$}4 ,  
ante-dated cheque 倒填日期支票 p=`x
 
anticipated expenditure 预期开支 zy/tQGTr@  
anticipated net profit 预期纯利 0m+5Zn  
anticipated revenue 预期收入 L$TKO,T  
anti-inflation measure 反通货膨胀措施 vn%U;}  
anti-inflationary stance 反通货膨胀立场 9Pob|UA  
apparent deficit 表面赤字 l> 5]Wd{/  
apparent financial solvency 表面偿债能力 R 6yvpH  
apparent partner 表面合伙人 rCSG@D.  
application for personal assessment 个人入息课税申请书 MY<!\4/  
application of fund 资金应用 $jeDVH  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 3Ibt'$dK  
appointed actuary 委任精算师 j=jrzG+`  
appointed auditor 委任核数师；委任审计师 Wse*gO  
appointed trustee 委任的受托人 ,~N+?k_  
appointer 委任人 |7'yk__m  
apportioned pro rata 按比例分摊 Lx
:9@3'7'  
apportionment 分配；分摊 qi KtR  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 W'
2-3J  
apportionment formula 分摊方程式 l#vw L 15  
apportionment of estate duty 遗产税的分摊 w`#0 Y9O  
appraisal 估价；评估 }b]y 0"  
appreciable growth 可观增长  0[!gk]p  
appreciable impact 显着影响 SiuO99'nV  
appreciable increase 可观增长 Mevyj;1t  
appreciation 增值；升值 _F|_C5A  
appreciation against other currencies 相对其他货币升值 KGE-RK  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 = a.n`3`Q  
appreciation tax 增值税 @8M2'R\  
appropriation 拨款；拨用；拨付 !qGx(D{\  
appropriation account 拨款帐目 >/H U
'  
Appropriation Bill 拨款法案 % qjyk=z+Z  
appropriation-in-aid system 补助拨款办法 7@y!R   
approved assets 核准资产 R A uAIiQ  
approved basket stock 认可一篮子证券 ^L
v^W  
approved budget 核准预算 d >"$^${  
approved charitable donation 认可慈善捐款 *
sIG&  
approved charitable institution 认可慈善机构 GwpBDMk  
approved currency 核准货币；认可货币 > %cWTC  
approved estimates 核准预算 >A(?Pn{|a  
approved estimates of expenditure 核准开支预算 gS<{ekN  
approved overseas insurer 核准海外保险人 rPGE-d3  
approved overseas trust company 核准海外信托公司 dR, NC-*  
approved pooled investment fund 核准汇集投资基金 o`1V  
approved provident fund scheme 认可公积金计划 O7'^*"S  
approved provision 核准拨款 gZ>orZL'  
approved redeemable share 核准可赎回股份 @61N[  
approved regional stock 认可地区性证券 ND9>`I5  
approved retirement scheme 认可退休金计划 ,N|R/Vk$+E  
approved subordinated loan 核准附属贷款 =jv$ 1  
arbitrage 套戥；套汇；套利 =
|V]8 tN  
arbitrageur 套戥者；套汇者 {_X1&&>8/  
arbitrary amount 临时款项 R6@~   
arrangement 措施；安排；协定 pB7Z;&9  
arrears 欠款 f, j(uP  
arrears of pay 欠付薪酬 ,bwopRcA  
arrears of revenue 逾期未收税款；逾期未收的帐项 |e;z"-3  
articles of association 组织章程；组织细则；组织章程细则 {f-/,g~  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 `::'UfHc  
ascertainment of profit 确定利润 d!z).G
 
"Asia Clear" “亚洲结算系统”