[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 [,MK)7DU  
allotment notice 股份配售通知；配股通知 w ykaf  
allotment of shares 股份分配 cqW(9A|8  
allowable 可获宽免；免税的 Z)@[N 6\?  
allowable business loss 可扣除的营业亏损 /<%L&
 
allowable expenses 可扣税的支出 GCv1x->  
allowance 免税额；津贴；备抵；准备金 v(Sh+p  
allowance for debts 债项的免税额 s<aG
 
allowance for depreciation by wear and tear 耗损折旧免税额 %L wq.  
allowance for funeral expenses 殡殓费的免税额 8pp;" "b  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 'fk6]&-I  
allowance for repairs and outgoings 修葺及支出方面的免税额 gr{*wYL  
allowance to debtor 给债务人的津贴 tDfHO1pS  
alteration of capital 资本更改 7VWy1  
alternate trustee 候补受托人 pK" Z9y&  
amalgamation 合并 ?[Ma" l>  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 '* /$66|  
ambit of charges 征税范围；收费范围 Gi2Fjq/Y  
amended valuation 经修订的估值 IY mkZ?cW  
American Commodities Exchange 美国商品交易所 ugTnz$  
American Express Bank Limited 美国运通银行 U\-.u3/  
American Stock Exchange 美国证券交易所 w*o2lg9  
amortization 摊销 3"k n5)x  
amount due from banks 存放银行同业的款项 D0TFC3.k}  
amount due from banks abroad 存放海外银行同业的款项 x~{W(;`!  
amount due from holding companies 控股公司欠款 XV`8Vb  
amount due from local banks 存放本港银行同业的款项 "}H2dn2n  
amount due to banks 银行同业的存款 zAJC-YC6  
amount due to banks abroad 海外银行同业的存款 `0!%jz=  
amount due to holding companies 控股公司存款 ,q{~lf-  
amount due to local banks 本港银行同业的存款 )e6sg]#  
amount due to outport banks 外埠银行同业的存款 q9a6s{,  
amount for note issue 发行纸币的款额 `VDvxl@1  
amount of bond 担保契据的款额 { 9\/aXPS  
amount of consideration 代价款额 <E^;RG  
amount of contribution 供款数额 xe3Jxo!U  
amount of indebtedness 负债款额  a3a:H  
amount of principal of the loan 贷款本金额 |B64%w>Y  
amount of rates chargeable 应征差饷数额 lLglF4  
amount of share capital 股本额 &fU48n1Uh  
amount of sums assured 承保款额 8LXK3D}?3  
amount of variation 变动幅度 yUO%
@;  
amount of vote 拨款数额 /g!Xe]S s  
amount payable 应付款额 ;lhW6;oI'  
amount receivable 应收款额 xj3{Ke`6  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 [qkc6sqo  
analysis 分析 ?.beN[X  
ancillary risk 附属风险 /;E=)(w  
annual account 周年帐目；周年帐目报表；年度决算；年结 /V#?d  
annual accounting date 年结日期 aYWUwYB$  
annual allowance 每年免税额；年积金；年度津贴；年津 r)Ml-r=  
annual balance 年度余额 EVA&By6_k  
annual disposable income 每年可动用收入 I }8b]  
annual estimates 周年预算 &0J8ICd=  
annual fee 年费 40dwp*/!  
annual general meeting 周年大会 MIWc @.i2  
annual growth rate 年增率；每年增长率 ]&P 4QT)f  
annual long-term supplement 长期个案每年补助金 sr(nd35  
annual pensionable emolument 可供计算退休金的年薪 D*sL&Rt][Y  
annual report 年报 [8oX[oP  
Annual Report on the Consumer Price Index 《消费物价指数年报》 %P(2uesd  
annual return 周年报表；周年申报表；每年报税表格 HYY+Fv5  
Annual Return Rules 《周年报表规则》 W%o! m,zFM  
annual review of consumer prices 每年消费物价回顾 :1@jl2,  
annual roll-forward basis 逐年延展方式 nY\X!K65  
annual salary 年薪 \ (` C*d  
annual statement 年度报表；年度决算表 8|5+\1!#/)  
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 [k qO6U  
annuitant 年金受益人 R
a:UnA  
annuity 年金 <54KWC86)J  
annuity contract 年金合约 NdXC8  
annuity on human life 人寿年金 y6MkaHW[m  
antecedent debt 先前的债项 A6   
ante-dated cheque 倒填日期支票 zTi 8y<}  
anticipated expenditure 预期开支 eW} -UeT  
anticipated net profit 预期纯利 u^WZsW  
anticipated revenue 预期收入 HsT6 #K  
anti-inflation measure 反通货膨胀措施 $Q,]2/o6n  
anti-inflationary stance 反通货膨胀立场 r
@wE?hK  
apparent deficit 表面赤字 CoWT  
apparent financial solvency 表面偿债能力 ((^vsKT  
apparent partner 表面合伙人 0 wDhX  
application for personal assessment 个人入息课税申请书 wgq=9\+&  
application of fund 资金应用 X\*H7;k,  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 r/HG{XH`  
appointed actuary 委任精算师 Q7/Jyx|  
appointed auditor 委任核数师；委任审计师 /BhP`a%2Q  
appointed trustee 委任的受托人 7vI ROK~  
appointer 委任人 J{Ld)Q,^  
apportioned pro rata 按比例分摊 |W&K@g$  
apportionment 分配；分摊 nB 5^  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 aQzmobleep  
apportionment formula 分摊方程式 G(t&(t`[  
apportionment of estate duty 遗产税的分摊 O -P`HKr  
appraisal 估价；评估 1CV?  
appreciable growth 可观增长 rhGB l`(B  
appreciable impact 显着影响 `FX?P`\@I  
appreciable increase 可观增长 w7vQ6j
kH  
appreciation 增值；升值 v3kT~uv  
appreciation against other currencies 相对其他货币升值 M*~XpT3  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 uv{*f)j/d  
appreciation tax 增值税 O~6AX)|&=  
appropriation 拨款；拨用；拨付 %?8.UW\m  
appropriation account 拨款帐目 %+UTs 'I  
Appropriation Bill 拨款法案 ,">CPl]  
appropriation-in-aid system 补助拨款办法 '] _7Xa'  
approved assets 核准资产 BV\~Dm]"  
approved basket stock 认可一篮子证券 >N}+O<Fc  
approved budget 核准预算 .v9i|E=<~  
approved charitable donation 认可慈善捐款 vB5mOXGNq  
approved charitable institution 认可慈善机构 GpR,n2  
approved currency 核准货币；认可货币 ?}u][akM  
approved estimates 核准预算 !MmbwB
'  
approved estimates of expenditure 核准开支预算 w[EE A_\  
approved overseas insurer 核准海外保险人 Z0wH%
o\  
approved overseas trust company 核准海外信托公司 5p3:8G7  
approved pooled investment fund 核准汇集投资基金 OG
q=OW  
approved provident fund scheme 认可公积金计划 <Oy2JjY  
approved provision 核准拨款 WW7E*kc  
approved redeemable share 核准可赎回股份 HPo><u  
approved regional stock 认可地区性证券 2&A X_#P  
approved retirement scheme 认可退休金计划 ~i>'3j0@k  
approved subordinated loan 核准附属贷款 m+ #G*  
arbitrage 套戥；套汇；套利 d/YQ6oKU  
arbitrageur 套戥者；套汇者 :z|$K^)7Z  
arbitrary amount 临时款项 gAsjkNt?  
arrangement 措施；安排；协定 ``kesz  
arrears 欠款 U-{3HHA  
arrears of pay 欠付薪酬 j2 >WHh  
arrears of revenue 逾期未收税款；逾期未收的帐项 C?6q]k]r  
articles of association 组织章程；组织细则；组织章程细则 X[?E{[@Z  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 EFu>  
ascertainment of profit 确定利润 x'%vL",%  
"Asia Clear" “亚洲结算系统”