[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 3qDbfO[  
allotment notice 股份配售通知；配股通知 yMmUOIxk\  
allotment of shares 股份分配 'geN  dx  
allowable 可获宽免；免税的 _EP~PW#J  
allowable business loss 可扣除的营业亏损 E8t{[N6d  
allowable expenses 可扣税的支出 2T@?&N^OD  
allowance 免税额；津贴；备抵；准备金 &' y}L'  
allowance for debts 债项的免税额 ELg$tc  
allowance for depreciation by wear and tear 耗损折旧免税额 W59xe&l  
allowance for funeral expenses 殡殓费的免税额 zz<o4bR  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 @3U=kO(^+\  
allowance for repairs and outgoings 修葺及支出方面的免税额 8wEJyAu2  
allowance to debtor 给债务人的津贴 L$"pk{'  
alteration of capital 资本更改 DK'S4%;Sp  
alternate trustee 候补受托人 FBOgaI83G  
amalgamation 合并 8o).q}>&  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 YUyYVi7clq  
ambit of charges 征税范围；收费范围 4af^SZ)l  
amended valuation 经修订的估值 v`Ja Bn  
American Commodities Exchange 美国商品交易所 o{l]


n*  
American Express Bank Limited 美国运通银行 8%a ^j\L  
American Stock Exchange 美国证券交易所 !kH 1|  
amortization 摊销 #BgiD Lh  
amount due from banks 存放银行同业的款项 6(Ntt  
amount due from banks abroad 存放海外银行同业的款项 _fHj8- s/  
amount due from holding companies 控股公司欠款 |@f\[v9`  
amount due from local banks 存放本港银行同业的款项 v0bP|h[t  
amount due to banks 银行同业的存款 RXu`DWN  
amount due to banks abroad 海外银行同业的存款 Kw:%B|B<T  
amount due to holding companies 控股公司存款 SP>&+5AydX  
amount due to local banks 本港银行同业的存款 )YZx]6\l)  
amount due to outport banks 外埠银行同业的存款 [o7Qr?RN  
amount for note issue 发行纸币的款额 :2XX~|  
amount of bond 担保契据的款额 %F}d'TPx  
amount of consideration 代价款额 0bSnD|#I  
amount of contribution 供款数额 v_pFI8Cz)  
amount of indebtedness 负债款额 TQ% F\@"  
amount of principal of the loan 贷款本金额 C0>L<*C  
amount of rates chargeable 应征差饷数额 hx4c`fOs  
amount of share capital 股本额 \>{;,f  
amount of sums assured 承保款额 0< }BSv  
amount of variation 变动幅度 $U)nrni  
amount of vote 拨款数额 U]9k,#  
amount payable 应付款额 "x0KiIoPk  
amount receivable 应收款额 !-
&;t7R  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 am7~  
analysis 分析 nV8iYBBym  
ancillary risk 附属风险 a6;5mx  
annual account 周年帐目；周年帐目报表；年度决算；年结 2i NZz  
annual accounting date 年结日期 Q|U [|U  
annual allowance 每年免税额；年积金；年度津贴；年津 ]*Kv[%r07c  
annual balance 年度余额 f9)0OHa  
annual disposable income 每年可动用收入 %J9+`uSl  
annual estimates 周年预算 "3_GFq  
annual fee 年费 IABF_GwF  
annual general meeting 周年大会 jw0wR\1  
annual growth rate 年增率；每年增长率  NfmHa  
annual long-term supplement 长期个案每年补助金 !;${2Q  
annual pensionable emolument 可供计算退休金的年薪 gg Nvm  
annual report 年报 \]dvwN3x  
Annual Report on the Consumer Price Index 《消费物价指数年报》 M 5`hMfg  
annual return 周年报表；周年申报表；每年报税表格 2lqy<o  
Annual Return Rules 《周年报表规则》 >t%@)]*N  
annual review of consumer prices 每年消费物价回顾 YgjN*8w\  
annual roll-forward basis 逐年延展方式 M)H*$!x}>  
annual salary 年薪 Y.#fpG'  
annual statement 年度报表；年度决算表 \: B))y?}d  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 |=V~CQ]  
annuitant 年金受益人 + /" \.wYv  
annuity 年金 g0-rQ
A  
annuity contract 年金合约 b"B:DDw00  
annuity on human life 人寿年金 zw iS%-F  
antecedent debt 先前的债项 ~m v5{C  
ante-dated cheque 倒填日期支票 /Ba/gq0j  
anticipated expenditure 预期开支 1y,/| Y  
anticipated net profit 预期纯利 x+DecO2  
anticipated revenue 预期收入 Z'|k M!  
anti-inflation measure 反通货膨胀措施 +*aC \4w  
anti-inflationary stance 反通货膨胀立场 xLgZtLt9  
apparent deficit 表面赤字 U~M!T#\s  
apparent financial solvency 表面偿债能力 tZu1jBO_Q4  
apparent partner 表面合伙人 JC;&]S.  
application for personal assessment 个人入息课税申请书 ?I\,RiZkz^  
application of fund 资金应用 n9R0f9:*  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 jvo^I$|2h  
appointed actuary 委任精算师 I~;H'7|e  
appointed auditor 委任核数师；委任审计师 'u d[#@2  
appointed trustee 委任的受托人 MT$)A:"  
appointer 委任人 ^MG"
n7)X  
apportioned pro rata 按比例分摊 M|{NC`fa  
apportionment 分配；分摊 9`M7
-{  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 'rA(+-.M;  
apportionment formula 分摊方程式 xJA{Hws  
apportionment of estate duty 遗产税的分摊 rj4R/{h  
appraisal 估价；评估 #&%>kfeJ)<  
appreciable growth 可观增长 Y%>u.HzL  
appreciable impact 显着影响 l kyK  
appreciable increase 可观增长 Z9Z\2t  
appreciation 增值；升值 RdNLf  
appreciation against other currencies 相对其他货币升值 hML-zZ  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 t+{vbS0  
appreciation tax 增值税 c%1{l]   
appropriation 拨款；拨用；拨付 2.MY8}&WBu  
appropriation account 拨款帐目 i6g=fx6j*  
Appropriation Bill 拨款法案 hVui.]  
appropriation-in-aid system 补助拨款办法 w N :"(mQ  
approved assets 核准资产 ;|:R*(2   
approved basket stock 认可一篮子证券 BfD&e`KI  
approved budget 核准预算 IIAmx[ b  
approved charitable donation 认可慈善捐款 )V&hS5P=S  
approved charitable institution 认可慈善机构 syI|gANT/r  
approved currency 核准货币；认可货币 8;#yXlf  
approved estimates 核准预算 ?0?3yD-!9  
approved estimates of expenditure 核准开支预算 fPPmUM^C9  
approved overseas insurer 核准海外保险人 $g/h=w@  
approved overseas trust company 核准海外信托公司 |.L_c"Bc  
approved pooled investment fund 核准汇集投资基金 v TTXeS-b  
approved provident fund scheme 认可公积金计划 ]'-y-kqY  
approved provision 核准拨款 IDL0!cF  
approved redeemable share 核准可赎回股份 7R# }AQ   
approved regional stock 认可地区性证券 a,r B7aD  
approved retirement scheme 认可退休金计划 Qkhor-f0  
approved subordinated loan 核准附属贷款 K9y~  e  
arbitrage 套戥；套汇；套利 bZ``*{I/  
arbitrageur 套戥者；套汇者 `*U$pg  
arbitrary amount 临时款项 o"_'cNAz  
arrangement 措施；安排；协定 |qz%6w=  
arrears 欠款 k+vfZ9bD(J  
arrears of pay 欠付薪酬 QHc([%oV  
arrears of revenue 逾期未收税款；逾期未收的帐项 OHrzN']  
articles of association 组织章程；组织细则；组织章程细则 P(/eVD#v  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 3dSC`K  
ascertainment of profit 确定利润 SvrUXf  
"Asia Clear" “亚洲结算系统”