[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 KxwLKaImI  
allotment notice 股份配售通知；配股通知 ECzNByP  
allotment of shares 股份分配 xH[yIfHkG@  
allowable 可获宽免；免税的 1F,_L}=o1s  
allowable business loss 可扣除的营业亏损 B^?XE(.  
allowable expenses 可扣税的支出 @
GtZK  
allowance 免税额；津贴；备抵；准备金 fLoV cl  
allowance for debts 债项的免税额 ZRm\d3x4  
allowance for depreciation by wear and tear 耗损折旧免税额 Q9>]@DrAx  
allowance for funeral expenses 殡殓费的免税额 RWo B7{G  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 j2M(W/_
 
allowance for repairs and outgoings 修葺及支出方面的免税额 AyO|9!F@A  
allowance to debtor 给债务人的津贴 )+,jal^7  
alteration of capital 资本更改 X E*bRTEw  
alternate trustee 候补受托人 KgWT&^t  
amalgamation 合并 QZox3LM1&.  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 }z+"3A|  
ambit of charges 征税范围；收费范围 eBIR*TZ):  
amended valuation 经修订的估值 K>6k@okO  
American Commodities Exchange 美国商品交易所 Z|%2495\  
American Express Bank Limited 美国运通银行 34 Khg  
American Stock Exchange 美国证券交易所 x 4</\o  
amortization 摊销 5qSZ>DZ  
amount due from banks 存放银行同业的款项 SYPMoE!U
:  
amount due from banks abroad 存放海外银行同业的款项 ^(*O$N*#  
amount due from holding companies 控股公司欠款 veg!mY2&  
amount due from local banks 存放本港银行同业的款项 4"x;XVNM[  
amount due to banks 银行同业的存款 WUS9zK  
amount due to banks abroad 海外银行同业的存款 "@w%TcA  
amount due to holding companies 控股公司存款 UiZp-Y%ki  
amount due to local banks 本港银行同业的存款 +|YZEC  
amount due to outport banks 外埠银行同业的存款 S)@vl^3ec  
amount for note issue 发行纸币的款额 Pm(:M:a  
amount of bond 担保契据的款额 p30&JJ!~"  
amount of consideration 代价款额 yKEFne8^  
amount of contribution 供款数额 b|o!&9Yyr  
amount of indebtedness 负债款额 *yq]  
amount of principal of the loan 贷款本金额 :qTcxzV  
amount of rates chargeable 应征差饷数额 *;E+9^:V  
amount of share capital 股本额 @[lc0_b  
amount of sums assured 承保款额 {FY[|:Cp  
amount of variation 变动幅度 XuoEAu8]  
amount of vote 拨款数额 fbTw6Fde$  
amount payable 应付款额 wKS-O%?  
amount receivable 应收款额  $YY)g$  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 W d56B+  
analysis 分析 >-5Gt  
ancillary risk 附属风险 )NmlV99q  
annual account 周年帐目；周年帐目报表；年度决算；年结 {V%O4/  
annual accounting date 年结日期 >04>rn#},,  
annual allowance 每年免税额；年积金；年度津贴；年津 L2.`1Aag  
annual balance 年度余额 v#]v,C-*  
annual disposable income 每年可动用收入 L"!ZY  
annual estimates 周年预算 /:{_|P\  
annual fee 年费 ;GFB@I@  
annual general meeting 周年大会 ]_: TrH  
annual growth rate 年增率；每年增长率 _
<RR`  
annual long-term supplement 长期个案每年补助金 w1@b5 -  
annual pensionable emolument 可供计算退休金的年薪 S50x0$%<W  
annual report 年报 ,,gLrVk  
Annual Report on the Consumer Price Index 《消费物价指数年报》 Dnm.!L8  
annual return 周年报表；周年申报表；每年报税表格 "E)++\JL  
Annual Return Rules 《周年报表规则》 s7nX\:Bw:  
annual review of consumer prices 每年消费物价回顾 ;i9<y8Dha  
annual roll-forward basis 逐年延展方式 X0Z-1bs  
annual salary 年薪 -N8cjr4l  
annual statement 年度报表；年度决算表 tK|9qs<%  
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 Jp3di&x  
annuitant 年金受益人 3R%UPT0>  
annuity 年金 JV]u(PL  
annuity contract 年金合约 h>Uid &:?  
annuity on human life 人寿年金 G9n /S=R?  
antecedent debt 先前的债项 n~)HfY  
ante-dated cheque 倒填日期支票 c\)&yGE  
anticipated expenditure 预期开支 p=_XM
h`;  
anticipated net profit 预期纯利 '*N9"C  
anticipated revenue 预期收入 `,Y [Z  
anti-inflation measure 反通货膨胀措施 $rpTs?j*K$  
anti-inflationary stance 反通货膨胀立场 B(\r+"PB  
apparent deficit 表面赤字 >PJtG]D  
apparent financial solvency 表面偿债能力 CI!Eq&D,  
apparent partner 表面合伙人 _
m7U-;G  
application for personal assessment 个人入息课税申请书 x #tu  
application of fund 资金应用 !q$&JZY  
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 ?l, X!o6  
appointed actuary 委任精算师 I51oG:6fR?  
appointed auditor 委任核数师；委任审计师 ..]*Ao2  
appointed trustee 委任的受托人 ? %+VG  
appointer 委任人 o\]:!#r{T  
apportioned pro rata 按比例分摊 ?wLdW1&PpX  
apportionment 分配；分摊 tSb? ]J  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 @UpC{M--Wr  
apportionment formula 分摊方程式 yD[zzEuQ  
apportionment of estate duty 遗产税的分摊 LGo2^Xx  
appraisal 估价；评估 Q\27\2  
appreciable growth 可观增长 OJ35En  
appreciable impact 显着影响 S0N2rU  
appreciable increase 可观增长 'z-;*!A}j  
appreciation 增值；升值 %R5Com  
appreciation against other currencies 相对其他货币升值 Vq D[G<|9T  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 Cgz&@@j,]  
appreciation tax 增值税 %9QMzz5  
appropriation 拨款；拨用；拨付 4FIV  
appropriation account 拨款帐目 b$v[@"1  
Appropriation Bill 拨款法案 Jm %ynW  
appropriation-in-aid system 补助拨款办法 $AA~]'O>6:  
approved assets 核准资产 r*6"'W>c6  
approved basket stock 认可一篮子证券 oI_oz0nHk  
approved budget 核准预算 *bCi2mbm@  
approved charitable donation 认可慈善捐款 5@ bc(H  
approved charitable institution 认可慈善机构 y8w0eq94  
approved currency 核准货币；认可货币 ha|@ Xp  
approved estimates 核准预算 E[jXUOu-  
approved estimates of expenditure 核准开支预算 YgfSC}a
 
approved overseas insurer 核准海外保险人 b8N[."~:  
approved overseas trust company 核准海外信托公司 selP=Q!  
approved pooled investment fund 核准汇集投资基金 8ji^d1 G,  
approved provident fund scheme 认可公积金计划 aFRTNu/r  
approved provision 核准拨款 l_c^ .D  
approved redeemable share 核准可赎回股份 y@o9~?M  
approved regional stock 认可地区性证券 ;.ysCF  
approved retirement scheme 认可退休金计划 ,8c dXt   
approved subordinated loan 核准附属贷款 J
o{zy  
arbitrage 套戥；套汇；套利 T[0V%Br{d+  
arbitrageur 套戥者；套汇者 (O8,zqP9l  
arbitrary amount 临时款项 y#S1c)vU  
arrangement 措施；安排；协定 ]urK$  
arrears 欠款 81g9ZV(4  
arrears of pay 欠付薪酬 9?uqQ  
arrears of revenue 逾期未收税款；逾期未收的帐项 ^Sy^+= wK3  
articles of association 组织章程；组织细则；组织章程细则 EHpu*P~W  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 O6y @G .+  
ascertainment of profit 确定利润 94Xjz(  
"Asia Clear" “亚洲结算系统”