[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 eNu7~3k}  
allotment notice 股份配售通知；配股通知 PJ'E/C)i  
allotment of shares 股份分配 &(mR> mT  
allowable 可获宽免；免税的 a -moI+y  
allowable business loss 可扣除的营业亏损 WSY}d Vr  
allowable expenses 可扣税的支出 K!]/(V(}  
allowance 免税额；津贴；备抵；准备金 jMDY(mwt  
allowance for debts 债项的免税额 7fX<511(  
allowance for depreciation by wear and tear 耗损折旧免税额 .K<Q&  
allowance for funeral expenses 殡殓费的免税额 wg]LVW}  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 .k \@zQ|Ta  
allowance for repairs and outgoings 修葺及支出方面的免税额 uL/m u<  
allowance to debtor 给债务人的津贴 gOOPe5+ J  
alteration of capital 资本更改 'oC) NpnH  
alternate trustee 候补受托人 wuJ4kW$  
amalgamation 合并 9]wN Bd  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 '!a'ZjYyi  
ambit of charges 征税范围；收费范围 s&!a  
amended valuation 经修订的估值 g2/8~cn8z  
American Commodities Exchange 美国商品交易所 x~j`@k,;  
American Express Bank Limited 美国运通银行 ApXy=?fc  
American Stock Exchange 美国证券交易所 Q&|\r  
amortization 摊销 :TC@tM~Oy  
amount due from banks 存放银行同业的款项 rI-%be==  
amount due from banks abroad 存放海外银行同业的款项 1|6%evPu(  
amount due from holding companies 控股公司欠款 Sa`Xf\  
amount due from local banks 存放本港银行同业的款项 !o[7wKrXb  
amount due to banks 银行同业的存款 Q({ r@*g  
amount due to banks abroad 海外银行同业的存款 ;?g6QIN9  
amount due to holding companies 控股公司存款 g !z&~Z:  
amount due to local banks 本港银行同业的存款  xLZG:^(I  
amount due to outport banks 外埠银行同业的存款 td 3D=Y  
amount for note issue 发行纸币的款额 bB;5s`-  
amount of bond 担保契据的款额 ^UhBH@ti  
amount of consideration 代价款额 k/gZ,  
amount of contribution 供款数额 r s?R:+  
amount of indebtedness 负债款额 @<]Ekkg  
amount of principal of the loan 贷款本金额 u sL* x
9i  
amount of rates chargeable 应征差饷数额 Eue~Y+K*b  
amount of share capital 股本额 nSAdCJ;4  
amount of sums assured 承保款额 ye? 'Ze  
amount of variation 变动幅度 ;x1PS  
amount of vote 拨款数额 x`IEU*z#  
amount payable 应付款额 R= o2K  
amount receivable 应收款额 %lGfAYEM=  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 -701j'q{  
analysis 分析 o"BoZsMk  
ancillary risk 附属风险 /mu*-,aeX  
annual account 周年帐目；周年帐目报表；年度决算；年结 P0PWJ^+,+  
annual accounting date 年结日期 W$2C47i  
annual allowance 每年免税额；年积金；年度津贴；年津 6,9>g0y'NG  
annual balance 年度余额 "?I y(*^  
annual disposable income 每年可动用收入 g5QZ0Qk
j  
annual estimates 周年预算 } c}_<#I  
annual fee 年费 EJ:%}HhA  
annual general meeting 周年大会 'B0{_RaTb  
annual growth rate 年增率；每年增长率 o\pVpbB  
annual long-term supplement 长期个案每年补助金 -FQ 'agf@&  
annual pensionable emolument 可供计算退休金的年薪 BV upDGh3  
annual report 年报 9dUravC7  
Annual Report on the Consumer Price Index 《消费物价指数年报》 r|P
B*`  
annual return 周年报表；周年申报表；每年报税表格 f|lU6EkU  
Annual Return Rules 《周年报表规则》 Zt.|oYH$  
annual review of consumer prices 每年消费物价回顾 VsE9H]v   
annual roll-forward basis 逐年延展方式 `o8/(`a  
annual salary 年薪 O[)kboY  
annual statement 年度报表；年度决算表 25[I=Z dS  
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 rOOT8nkR#  
annuitant 年金受益人 N yj( 0W  
annuity 年金 QR0Q{}wbqU  
annuity contract 年金合约 "#oHYz3D  
annuity on human life 人寿年金 "z=SO1  
antecedent debt 先前的债项 6WJ)by  
ante-dated cheque 倒填日期支票 :'l^kSP_*C  
anticipated expenditure 预期开支 7.#F,Ue_0T  
anticipated net profit 预期纯利 ,+{LYF  
anticipated revenue 预期收入 V<uR>TD(  
anti-inflation measure 反通货膨胀措施 T7u%^xm  
anti-inflationary stance 反通货膨胀立场 y6,/:qm  
apparent deficit 表面赤字 |NC*7/}  
apparent financial solvency 表面偿债能力 8tFoN*M  
apparent partner 表面合伙人 D(RTV
ef  
application for personal assessment 个人入息课税申请书 &3 Szje  
application of fund 资金应用 usCt#eZK  
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 c+$*$|t=v`  
appointed actuary 委任精算师 gPsi  
appointed auditor 委任核数师；委任审计师 wlk4*4dKn  
appointed trustee 委任的受托人 ,+xB$e  
appointer 委任人 F!Q@u  
apportioned pro rata 按比例分摊 T<p !5`B1  
apportionment 分配；分摊 ft
KTnK.  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 ?D*/*Gk{  
apportionment formula 分摊方程式 /%TI??PGu  
apportionment of estate duty 遗产税的分摊 JYd 'Jp8bP  
appraisal 估价；评估 D9 |n)f  
appreciable growth 可观增长 IrhA+)pdse  
appreciable impact 显着影响 zhRB,1iG  
appreciable increase 可观增长 k!HK 97qA  
appreciation 增值；升值 `a/%W4  
appreciation against other currencies 相对其他货币升值 Tewb?:  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 7KL v6]b  
appreciation tax 增值税 P} SCF  
appropriation 拨款；拨用；拨付 SO(NVJh  
appropriation account 拨款帐目
ZR]25Yy  
Appropriation Bill 拨款法案 &6YIn|}  
appropriation-in-aid system 补助拨款办法 D\sWZ  
approved assets 核准资产 f@DYN!Z_m  
approved basket stock 认可一篮子证券 2fR02={-  
approved budget 核准预算 ,\ k(x>oy  
approved charitable donation 认可慈善捐款 5^lxj~ F  
approved charitable institution 认可慈善机构 xt%7@/hiE  
approved currency 核准货币；认可货币 ;1.,Sn+zO  
approved estimates 核准预算 fM63+9I)\  
approved estimates of expenditure 核准开支预算 \$\ENQ ;Nk  
approved overseas insurer 核准海外保险人 TbGn46!:  
approved overseas trust company 核准海外信托公司 ruzspS  
approved pooled investment fund 核准汇集投资基金 `~Zs0  
approved provident fund scheme 认可公积金计划 <| +Ex  
approved provision 核准拨款 6%Pdy$ P  
approved redeemable share 核准可赎回股份 v ` 7RCg`  
approved regional stock 认可地区性证券 5b[jRj6  
approved retirement scheme 认可退休金计划 An"</;HU  
approved subordinated loan 核准附属贷款 9qz6]-K  
arbitrage 套戥；套汇；套利 5Z\#0":e  
arbitrageur 套戥者；套汇者 qA$*YI
lK  
arbitrary amount 临时款项 _m'Fr 7  
arrangement 措施；安排；协定 Uo>]sNP~  
arrears 欠款 +W\f(/q0  
arrears of pay 欠付薪酬 &[/w_|b  
arrears of revenue 逾期未收税款；逾期未收的帐项 fhp<oe>D  
articles of association 组织章程；组织细则；组织章程细则 J}+6UlD  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 7cO n9fIE  
ascertainment of profit 确定利润 ul2")HL];  
"Asia Clear" “亚洲结算系统”