[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 "3Ec0U \s  
allotment notice 股份配售通知；配股通知 )]v vp{  
allotment of shares 股份分配 r&^4L  
allowable 可获宽免；免税的 3B>!9:w~f  
allowable business loss 可扣除的营业亏损 +^`c"qJo  
allowable expenses 可扣税的支出 !I:6L7HdwB  
allowance 免税额；津贴；备抵；准备金 !]W6i]p  
allowance for debts 债项的免税额 J)*y1   
allowance for depreciation by wear and tear 耗损折旧免税额 K5!k06;s  
allowance for funeral expenses 殡殓费的免税额 _c`Gxt%  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 J`\%'pEn  
allowance for repairs and outgoings 修葺及支出方面的免税额 !DLIIKO78  
allowance to debtor 给债务人的津贴 n}a# b%e  
alteration of capital 资本更改 e=YvMg  
alternate trustee 候补受托人 ~bgFU  
amalgamation 合并 7kleBDDT  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 .0Cpqn,[  
ambit of charges 征税范围；收费范围 HAP9XC(F]  
amended valuation 经修订的估值 Jzh_`jW0l  
American Commodities Exchange 美国商品交易所 : wb\N'b  
American Express Bank Limited 美国运通银行 az7L0 pp  
American Stock Exchange 美国证券交易所 V[CS{H
y'  
amortization 摊销 QRx'BY$5  
amount due from banks 存放银行同业的款项 [S' ngQ"f`  
amount due from banks abroad 存放海外银行同业的款项 L k`0z  
amount due from holding companies 控股公司欠款 &EZ28k"x  
amount due from local banks 存放本港银行同业的款项 %$S.4#G2  
amount due to banks 银行同业的存款 :;rd!)5  
amount due to banks abroad 海外银行同业的存款 *|MPYxJ<  
amount due to holding companies 控股公司存款 ]l`?"X|^  
amount due to local banks 本港银行同业的存款 <^OGJ}G  
amount due to outport banks 外埠银行同业的存款 RfFeAg,]/  
amount for note issue 发行纸币的款额 Ws'3*HAce  
amount of bond 担保契据的款额 `[[ A7  
amount of consideration 代价款额 s!uewS.  
amount of contribution 供款数额 ,f4Hl%T;  
amount of indebtedness 负债款额 _epi[zf @  
amount of principal of the loan 贷款本金额 Q_]O[Kx  
amount of rates chargeable 应征差饷数额 Zn&X Uvdl  
amount of share capital 股本额 ,253'53W)  
amount of sums assured 承保款额 .z)&#2E  
amount of variation 变动幅度 iwrS>Sm  
amount of vote 拨款数额 ,C!MHn^$  
amount payable 应付款额 ,}F{V>dhn  
amount receivable 应收款额 "m(HQ5e)*  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 kznmA`#jn  
analysis 分析 J!~?}Fq/z  
ancillary risk 附属风险 ;}WdxWw4  
annual account 周年帐目；周年帐目报表；年度决算；年结 /mF%uI>:  
annual accounting date 年结日期 ' !ZFK }  
annual allowance 每年免税额；年积金；年度津贴；年津 u0Irf"Ab  
annual balance 年度余额 |'Z6M];8t  
annual disposable income 每年可动用收入 utfD$8UI  
annual estimates 周年预算 z'XFwk  
annual fee 年费 ['e8Xz0  
annual general meeting 周年大会 _T)dm
hG  
annual growth rate 年增率；每年增长率 q>?uB4>^  
annual long-term supplement 长期个案每年补助金 Ks7DoXCvE  
annual pensionable emolument 可供计算退休金的年薪 K9:I8E<  
annual report 年报 c"H*9u:  
Annual Report on the Consumer Price Index 《消费物价指数年报》 P]bI".A8  
annual return 周年报表；周年申报表；每年报税表格 #'_i6  
Annual Return Rules 《周年报表规则》 ]|@RWzA  
annual review of consumer prices 每年消费物价回顾 "~> # ;x{  
annual roll-forward basis 逐年延展方式 h,LwC9  
annual salary 年薪 P0Z1cN}  
annual statement 年度报表；年度决算表 H3nx8R$j](  
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 ej4xW~_  
annuitant 年金受益人 T&j_7Q\;vI  
annuity 年金 $i7iv  
annuity contract 年金合约 2<y!3OeN  
annuity on human life 人寿年金 j:0(=H!#  
antecedent debt 先前的债项 2aNCcZw0  
ante-dated cheque 倒填日期支票 .q"`)PT  
anticipated expenditure 预期开支 OjcxD5"v9  
anticipated net profit 预期纯利 pA&CBXio  
anticipated revenue 预期收入 NffZttN  
anti-inflation measure 反通货膨胀措施 c!d>6:
\  
anti-inflationary stance 反通货膨胀立场 :}i #ODJ  
apparent deficit 表面赤字 h%|Jkx!v-t  
apparent financial solvency 表面偿债能力 )#%k/4(Y  
apparent partner 表面合伙人 {R5Q{]dK3  
application for personal assessment 个人入息课税申请书 0Rz'#O32V  
application of fund 资金应用 sL[&y'+  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 %3M1zZY  
appointed actuary 委任精算师 0O5(\8jM  
appointed auditor 委任核数师；委任审计师 _3i .o$GO  
appointed trustee 委任的受托人 $<xa "aN!  
appointer 委任人 KP(RK4F  
apportioned pro rata 按比例分摊 ROw9l!YF  
apportionment 分配；分摊 ]>M{Qn*  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 S: "R/EE(  
apportionment formula 分摊方程式 iaPrkMhd  
apportionment of estate duty 遗产税的分摊 qv>?xKSm  
appraisal 估价；评估 6p|*H?|It  
appreciable growth 可观增长 cy%JJ )sf  
appreciable impact 显着影响 @*`9!K%  
appreciable increase 可观增长 :FcYjw  
appreciation 增值；升值 '85@U`e.  
appreciation against other currencies 相对其他货币升值 Dl_y[9  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ckY,6e"6  
appreciation tax 增值税 ZJlmHlAX  
appropriation 拨款；拨用；拨付 ?BtWM4Id8  
appropriation account 拨款帐目 4=^_ 4o2  
Appropriation Bill 拨款法案 BU |]4  
appropriation-in-aid system 补助拨款办法 2Z!%Q}Do  
approved assets 核准资产 5v<X-8"  
approved basket stock 认可一篮子证券 KV v0bE  
approved budget 核准预算 0n` 1GU)W  
approved charitable donation 认可慈善捐款 ^LO=&Cq  
approved charitable institution 认可慈善机构 t6V@00M@  
approved currency 核准货币；认可货币 yU`"]6(@[  
approved estimates 核准预算 X2^`Znq9  
approved estimates of expenditure 核准开支预算 >U?HXu/TJr  
approved overseas insurer 核准海外保险人 DlIy'@ .  
approved overseas trust company 核准海外信托公司 ZU\TA|  
approved pooled investment fund 核准汇集投资基金 RKB--$ibj  
approved provident fund scheme 认可公积金计划 5:ca6H  
approved provision 核准拨款 7UM!<@9\  
approved redeemable share 核准可赎回股份 o_C j
o  
approved regional stock 认可地区性证券 ?|Y/&/;%I  
approved retirement scheme 认可退休金计划 X-[_g!pV  
approved subordinated loan 核准附属贷款 Sg;c|u  
arbitrage 套戥；套汇；套利 DWT4D)C,U  
arbitrageur 套戥者；套汇者 zOO:`^ m  
arbitrary amount 临时款项 7[aSP5e>T  
arrangement 措施；安排；协定 yf5X=f.%@  
arrears 欠款 CDOqdBQ  
arrears of pay 欠付薪酬 iF:`rIC  
arrears of revenue 逾期未收税款；逾期未收的帐项 ,I# X[^/  
articles of association 组织章程；组织细则；组织章程细则 2\ 3}y(  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 0=]RG  
ascertainment of profit 确定利润 9*wS}A&Jh  
"Asia Clear" “亚洲结算系统”