[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 VaLx-RX  
allotment notice 股份配售通知；配股通知 *58`}]  
allotment of shares 股份分配 h3Bs  
allowable 可获宽免；免税的 =f4v: j}'|  
allowable business loss 可扣除的营业亏损 2f;fdzjk8K  
allowable expenses 可扣税的支出 qQL]3qP  
allowance 免税额；津贴；备抵；准备金 9/La_:K  
allowance for debts 债项的免税额 ]+ \]2`?  
allowance for depreciation by wear and tear 耗损折旧免税额 Hg~O0p}[  
allowance for funeral expenses 殡殓费的免税额 f/_RtOSw  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 `0 ]kRA8=  
allowance for repairs and outgoings 修葺及支出方面的免税额 AqD)2O{VO  
allowance to debtor 给债务人的津贴 zsQhydTR  
alteration of capital 资本更改 _~^J
RC[q  
alternate trustee 候补受托人 (|(#W +l~  
amalgamation 合并 ,gvv297  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 b IS3  
ambit of charges 征税范围；收费范围 *1Q~/<W  
amended valuation 经修订的估值
ywPFL/@  
American Commodities Exchange 美国商品交易所 > @Ux8#  
American Express Bank Limited 美国运通银行 ` 0YI?$G1  
American Stock Exchange 美国证券交易所 NlBn V
 
amortization 摊销 ~6:<OdQ  
amount due from banks 存放银行同业的款项 K):MT[/"  
amount due from banks abroad 存放海外银行同业的款项 ,mu=#}a@}  
amount due from holding companies 控股公司欠款 f*+eu@  
amount due from local banks 存放本港银行同业的款项 r306`)kX  
amount due to banks 银行同业的存款 DOr()X  
amount due to banks abroad 海外银行同业的存款 Z+zx*(X  
amount due to holding companies 控股公司存款 i2PPVT  
amount due to local banks 本港银行同业的存款 S\qYw(G  
amount due to outport banks 外埠银行同业的存款 kt.y"^  
amount for note issue 发行纸币的款额 D@M ZTb  
amount of bond 担保契据的款额 NAy3Zd}  
amount of consideration 代价款额 :d&^//9  
amount of contribution 供款数额 3c#CEuu  
amount of indebtedness 负债款额 INm2
1MS$  
amount of principal of the loan 贷款本金额 ]cz*k/*0  
amount of rates chargeable 应征差饷数额 {x$h K98  
amount of share capital 股本额 s'&/8RR  
amount of sums assured 承保款额 /Dn,;@ZwAi  
amount of variation 变动幅度 HzW`j"\  
amount of vote 拨款数额 7TTU&7l~  
amount payable 应付款额 S{v [65  
amount receivable 应收款额 i.0} d5Y  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 zi^T?<t  
analysis 分析 6[-N})  
ancillary risk 附属风险 H#/}FoBiS  
annual account 周年帐目；周年帐目报表；年度决算；年结 C *\ =Q  
annual accounting date 年结日期 Qx9lcO_  
annual allowance 每年免税额；年积金；年度津贴；年津 SnMHk3(\  
annual balance 年度余额 De^GWO.?bT  
annual disposable income 每年可动用收入 tMWDKatb  
annual estimates 周年预算 ^%^~:<N  
annual fee 年费
}CR@XD}[  
annual general meeting 周年大会 CS:"F) at  
annual growth rate 年增率；每年增长率 yQ33JQr  
annual long-term supplement 长期个案每年补助金 E^I |%F  
annual pensionable emolument 可供计算退休金的年薪 @"`J~uK  
annual report 年报 gAy,uP~,  
Annual Report on the Consumer Price Index 《消费物价指数年报》 63ig!-9F  
annual return 周年报表；周年申报表；每年报税表格 {X=gjQ9  
Annual Return Rules 《周年报表规则》 ryd*Ha">I  
annual review of consumer prices 每年消费物价回顾  ,ux?wa+  
annual roll-forward basis 逐年延展方式 .t/XW++  
annual salary 年薪 D[.;-4"_  
annual statement 年度报表；年度决算表 QLq^[>n  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 &ct
y&(2p  
annuitant 年金受益人 +="?[:  
annuity 年金 v&[Ff|>  
annuity contract 年金合约 +?xW%omy  
annuity on human life 人寿年金 R$'0<y8E*]  
antecedent debt 先前的债项 hpftVEB  
ante-dated cheque 倒填日期支票 83"Vh$
&  
anticipated expenditure 预期开支 F,Ls1  
anticipated net profit 预期纯利 e8HGST`  
anticipated revenue 预期收入 V~V_+  
anti-inflation measure 反通货膨胀措施 9{gY|2R_  
anti-inflationary stance 反通货膨胀立场 eq0&8/=  
apparent deficit 表面赤字 p[E}:kak_-  
apparent financial solvency 表面偿债能力 lyBae?%&  
apparent partner 表面合伙人 Z J:h]  
application for personal assessment 个人入息课税申请书 }i32  
application of fund 资金应用 s~ZLnEb  
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 faqOG Ab  
appointed actuary 委任精算师 3BBw:)V  
appointed auditor 委任核数师；委任审计师 PgNg1  
appointed trustee 委任的受托人 \KlOj%s  
appointer 委任人 b' 1%g}  
apportioned pro rata 按比例分摊 [.M<h^xrB  
apportionment 分配；分摊 k"*A@  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 ac8+?FpK #  
apportionment formula 分摊方程式 0dv# [  
apportionment of estate duty 遗产税的分摊 [P5+}@t  
appraisal 估价；评估 -)bi SU,  
appreciable growth 可观增长 ]>E)0<t  
appreciable impact 显着影响 X.u&4SH  
appreciable increase 可观增长 V%F^6ds$]0  
appreciation 增值；升值 `|Aj3a3sND  
appreciation against other currencies 相对其他货币升值 f(Vr&X  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 /%E X4 W  
appreciation tax 增值税 LvlVZjT  
appropriation 拨款；拨用；拨付 L: hEt  
appropriation account 拨款帐目 
,
>6s~'  
Appropriation Bill 拨款法案 *]<M%q!<6  
appropriation-in-aid system 补助拨款办法 SE%B&8ZD  
approved assets 核准资产 W@R\m=e2  
approved basket stock 认可一篮子证券 ]L/h,bVI1  
approved budget 核准预算 Czj]jA(0f  
approved charitable donation 认可慈善捐款 {)E )&lL  
approved charitable institution 认可慈善机构 zZrUS'8  
approved currency 核准货币；认可货币 7(RtPLpZ  
approved estimates 核准预算 "bI'XaSv  
approved estimates of expenditure 核准开支预算 Wn61;kV_)  
approved overseas insurer 核准海外保险人 aRPpDSR?l  
approved overseas trust company 核准海外信托公司
R>BZQugZ~  
approved pooled investment fund 核准汇集投资基金 :#CQQ *@  
approved provident fund scheme 认可公积金计划 V)[ta`9  
approved provision 核准拨款 PQ6.1}  
approved redeemable share 核准可赎回股份 8ZYF%  
approved regional stock 认可地区性证券
2=P.$Kx  
approved retirement scheme 认可退休金计划 V`F]L^m=L  
approved subordinated loan 核准附属贷款 o:`>r/SlL  
arbitrage 套戥；套汇；套利 `zQ2i}Uju  
arbitrageur 套戥者；套汇者 tO0MYEx"  
arbitrary amount 临时款项 @'go?E)f  
arrangement 措施；安排；协定 F:p'%#3rU/  
arrears 欠款 0L3v[%_j"  
arrears of pay 欠付薪酬 u\LbPk  
arrears of revenue 逾期未收税款；逾期未收的帐项 Q-scL>IkCb  
articles of association 组织章程；组织细则；组织章程细则 Lye^G%{  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 uB;\nj5'D  
ascertainment of profit 确定利润 >ZAb9=/M)F  
"Asia Clear" “亚洲结算系统”