[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 Z@<q/2 ).|  
allotment notice 股份配售通知；配股通知 0@o;|N"i  
allotment of shares 股份分配 Bjurmo  
allowable 可获宽免；免税的 !1D%-=dWX  
allowable business loss 可扣除的营业亏损 yBr$  0$  
allowable expenses 可扣税的支出 T_3V/)%@  
allowance 免税额；津贴；备抵；准备金 Up_>y>x  
allowance for debts 债项的免税额 }*xC:A%aS  
allowance for depreciation by wear and tear 耗损折旧免税额 t^`<*H  
allowance for funeral expenses 殡殓费的免税额 ] dW%g?  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 qPp1:a"   
allowance for repairs and outgoings 修葺及支出方面的免税额 Ti0 (VdY  
allowance to debtor 给债务人的津贴 '~ j
y  
alteration of capital 资本更改 ]R97n|s_  
alternate trustee 候补受托人 QWU5-p9e 8  
amalgamation 合并 (3)C_Z  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 THr c H  
ambit of charges 征税范围；收费范围 xmCm3ekmpC  
amended valuation 经修订的估值 Na~g*)uT$  
American Commodities Exchange 美国商品交易所 , LCH2r  
American Express Bank Limited 美国运通银行 R1]v}f_I"  
American Stock Exchange 美国证券交易所 *=($r%)  
amortization 摊销 e-nWD  
amount due from banks 存放银行同业的款项 P&qy.0  
amount due from banks abroad 存放海外银行同业的款项 `=_7I?  
amount due from holding companies 控股公司欠款 4U}.Skzq  
amount due from local banks 存放本港银行同业的款项 dL1~]Z y  
amount due to banks 银行同业的存款 P58\+9d_  
amount due to banks abroad 海外银行同业的存款 VZUZngw  
amount due to holding companies 控股公司存款 daaga}]d  
amount due to local banks 本港银行同业的存款 Hj}g1"RA  
amount due to outport banks 外埠银行同业的存款 q$e T!'x  
amount for note issue 发行纸币的款额 O JZ!|J8?  
amount of bond 担保契据的款额 HV]~=Bw2I  
amount of consideration 代价款额 a7QlU=\  
amount of contribution 供款数额 yVbg,q'?  
amount of indebtedness 负债款额 @\
x,;!N@  
amount of principal of the loan 贷款本金额 Y!K^-Y}  
amount of rates chargeable 应征差饷数额 e["Z!D_H  
amount of share capital 股本额 fY|@{]rx  
amount of sums assured 承保款额 yb@X*PW
/z  
amount of variation 变动幅度 mafAC73  
amount of vote 拨款数额  e B9m4  
amount payable 应付款额 ZwY`x')  
amount receivable 应收款额 Hl4vLx@  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 =RCfibT!C  
analysis 分析 mI{CM: :  
ancillary risk 附属风险 20SF<V  
annual account 周年帐目；周年帐目报表；年度决算；年结 "6|'&6&  
annual accounting date 年结日期 `Gy>tD.#V-  
annual allowance 每年免税额；年积金；年度津贴；年津 ~m,mvRS  
annual balance 年度余额 C9"f6>i  
annual disposable income 每年可动用收入 NKIkd  
annual estimates 周年预算 0C4* F  
annual fee 年费 i]hR7g<  
annual general meeting 周年大会 $=;bccIob  
annual growth rate 年增率；每年增长率 ^^j|0qshL  
annual long-term supplement 长期个案每年补助金 M8^ziZY  
annual pensionable emolument 可供计算退休金的年薪 4nVO.Ud0$X  
annual report 年报 ;&7qw69k  
Annual Report on the Consumer Price Index 《消费物价指数年报》 D9@<#2-  
annual return 周年报表；周年申报表；每年报税表格 f"}0j|Gg  
Annual Return Rules 《周年报表规则》 Z.c
G`Km*  
annual review of consumer prices 每年消费物价回顾 LiHXWi{s  
annual roll-forward basis 逐年延展方式 AR[M8RA  
annual salary 年薪 o$qFa9|Ec?  
annual statement 年度报表；年度决算表 A ydy=sj  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 \k$]GK-  
annuitant 年金受益人 qZyt>SAx  
annuity 年金 A7I8Z6
&  
annuity contract 年金合约 _3FMQY(  
annuity on human life 人寿年金 JY;#]'T\;  
antecedent debt 先前的债项 rsq'6 0  
ante-dated cheque 倒填日期支票 D%5 {A=  
anticipated expenditure 预期开支 do:RPZ!  
anticipated net profit 预期纯利 Ay[9k=q]  
anticipated revenue 预期收入 BhhK|U/  
anti-inflation measure 反通货膨胀措施 :">~(Rd ZH  
anti-inflationary stance 反通货膨胀立场 ej
??j<]  
apparent deficit 表面赤字 U8.0L  
apparent financial solvency 表面偿债能力 5u=U--  
apparent partner 表面合伙人 fR{WS:Pv  
application for personal assessment 个人入息课税申请书 m8j#{[NE  
application of fund 资金应用 @Z1?t%1  
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 ,_4KyLfBF  
appointed actuary 委任精算师 |~T+f&   
appointed auditor 委任核数师；委任审计师 #!F8n`C-  
appointed trustee 委任的受托人 ' m#Ymp  
appointer 委任人 'KW+Rr~tZn  
apportioned pro rata 按比例分摊 N]<~NG:6b  
apportionment 分配；分摊 )Lv6vnT>  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
z<C~DH  
apportionment formula 分摊方程式 8)2u@sx%  
apportionment of estate duty 遗产税的分摊 "p_[A  
appraisal 估价；评估 mSvTn d8  
appreciable growth 可观增长 H603L|4  
appreciable impact 显着影响 EZNB`gO  
appreciable increase 可观增长 U]R|ej  
appreciation 增值；升值 KcMzZ!d7m  
appreciation against other currencies 相对其他货币升值 a}Iz  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升
h^3Vd K,  
appreciation tax 增值税 [$Xu  
appropriation 拨款；拨用；拨付 :fMM-?s]  
appropriation account 拨款帐目 [+[fD  
Appropriation Bill 拨款法案 4QN6BZJ5  
appropriation-in-aid system 补助拨款办法 h11bK'TIv  
approved assets 核准资产 uma9yIk  
approved basket stock 认可一篮子证券 &b#NF1Q.  
approved budget 核准预算 S3[oA&  
approved charitable donation 认可慈善捐款 wE=8jl*  
approved charitable institution 认可慈善机构 l.t.,:  
approved currency 核准货币；认可货币 {Ac3/U
M/  
approved estimates 核准预算 DW;.R< 8  
approved estimates of expenditure 核准开支预算 hrtN.4p[  
approved overseas insurer 核准海外保险人 !&<Wc ^PG  
approved overseas trust company 核准海外信托公司 xdSj+507  
approved pooled investment fund 核准汇集投资基金 <MDFfnj  
approved provident fund scheme 认可公积金计划 (j\UoKLRt  
approved provision 核准拨款 9cHNwgD>v  
approved redeemable share 核准可赎回股份 @zpHemdB  
approved regional stock 认可地区性证券 +r34\mAO  
approved retirement scheme 认可退休金计划 (4/`@;[  
approved subordinated loan 核准附属贷款 Pp")hFx  
arbitrage 套戥；套汇；套利 pz z`4VS:  
arbitrageur 套戥者；套汇者 EC&1 9  
arbitrary amount 临时款项 "q# g/T  
arrangement 措施；安排；协定 JZ*?1S>  
arrears 欠款 k1  txY  
arrears of pay 欠付薪酬 1</t #r  
arrears of revenue 逾期未收税款；逾期未收的帐项 ?_`P;}4#  
articles of association 组织章程；组织细则；组织章程细则 v,
O&UrZ  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 ` G/QJH{I  
ascertainment of profit 确定利润 7B>cmi  
"Asia Clear" “亚洲结算系统”