[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 M
4KWN'  
allotment notice 股份配售通知；配股通知 }"_j0ax  
allotment of shares 股份分配 u[")*\CP  
allowable 可获宽免；免税的 =X-Tcj?3g  
allowable business loss 可扣除的营业亏损 yfEb  
allowable expenses 可扣税的支出 7?nJ4x1  
allowance 免税额；津贴；备抵；准备金 c*;7yh&%  
allowance for debts 债项的免税额 0q,pi qjO  
allowance for depreciation by wear and tear 耗损折旧免税额 "NzD1k6.L  
allowance for funeral expenses 殡殓费的免税额 (UYF%MA}"  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 \.#p_U5In  
allowance for repairs and outgoings 修葺及支出方面的免税额 +}@8p[` )  
allowance to debtor 给债务人的津贴 _Mt Qi  
alteration of capital 资本更改 C4\,z\Q  
alternate trustee 候补受托人 HjA_g0u  
amalgamation 合并 |
0.Xl+7  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 TWd;EnNM  
ambit of charges 征税范围；收费范围 y'}O)lO1  
amended valuation 经修订的估值 u6J e@e_!  
American Commodities Exchange 美国商品交易所 fD4ICO@  
American Express Bank Limited 美国运通银行 }]+xFj9[>  
American Stock Exchange 美国证券交易所 * R d#{Io7  
amortization 摊销 >&S0#>wmyG  
amount due from banks 存放银行同业的款项 DCQ^fZ/  
amount due from banks abroad 存放海外银行同业的款项 @;:>GA  
amount due from holding companies 控股公司欠款 2c(aO[%h9  
amount due from local banks 存放本港银行同业的款项 G7@O`N8'  
amount due to banks 银行同业的存款 /i_ @  
amount due to banks abroad 海外银行同业的存款 bZ 443SG  
amount due to holding companies 控股公司存款 EJ84rS
p  
amount due to local banks 本港银行同业的存款 bAwl:l
\`  
amount due to outport banks 外埠银行同业的存款 j_cs;G: "  
amount for note issue 发行纸币的款额 hs+kr?Pg`  
amount of bond 担保契据的款额 RJ4. kt  
amount of consideration 代价款额 $uj(G7_  
amount of contribution 供款数额 O+~ 7l?o  
amount of indebtedness 负债款额 :G5RYi  
amount of principal of the loan 贷款本金额 831JwSR  
amount of rates chargeable 应征差饷数额 Vj?DA5W`'  
amount of share capital 股本额 r0]4=6U  
amount of sums assured 承保款额 RA O`i>
@  
amount of variation 变动幅度 f)Xr!7  
amount of vote 拨款数额 'h1b1,b~  
amount payable 应付款额 Anm=*;*M`  
amount receivable 应收款额 k`{7
}zxS  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 %Ym^{N  
analysis 分析 Te,$M3|  
ancillary risk 附属风险 H%F>@(U  
annual account 周年帐目；周年帐目报表；年度决算；年结 #z'uRHx%=0  
annual accounting date 年结日期 od' /%  
annual allowance 每年免税额；年积金；年度津贴；年津 fbvbz3N
 
annual balance 年度余额 2aN<w'pA  
annual disposable income 每年可动用收入 ~b~2 >c9  
annual estimates 周年预算 Jc6R{C  
annual fee 年费 xdvh-%A4  
annual general meeting 周年大会 bGF7Z
h9  
annual growth rate 年增率；每年增长率 dt}_D={Be  
annual long-term supplement 长期个案每年补助金 Z{6kWA3Kk  
annual pensionable emolument 可供计算退休金的年薪 %@"!8Y(j  
annual report 年报 J%H;%ROx  
Annual Report on the Consumer Price Index 《消费物价指数年报》 _aWl]I){5  
annual return 周年报表；周年申报表；每年报税表格 lj=l4 &.i  
Annual Return Rules 《周年报表规则》 = u[#2!  
annual review of consumer prices 每年消费物价回顾 LwcIG hy  
annual roll-forward basis 逐年延展方式 ~]C%/gEh  
annual salary 年薪 Z;l`YK^-  
annual statement 年度报表；年度决算表 *J|(jdu7  
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 X0(tboj#  
annuitant 年金受益人 <^?1uzxH8A  
annuity 年金 RoGwK*j0+  
annuity contract 年金合约 v"& pQ  
annuity on human life 人寿年金 /Ci*Az P  
antecedent debt 先前的债项 An*~-u9m  
ante-dated cheque 倒填日期支票 yifY%!@Xu  
anticipated expenditure 预期开支 DV)3  
anticipated net profit 预期纯利 .xhK'}l[  
anticipated revenue 预期收入 "XgmuSQ!  
anti-inflation measure 反通货膨胀措施 !~]<$WZV  
anti-inflationary stance 反通货膨胀立场 e=vsuqGT  
apparent deficit 表面赤字 NEt1[2X%  
apparent financial solvency 表面偿债能力 XQ%4L-rhN  
apparent partner 表面合伙人 Isy'{-H  
application for personal assessment 个人入息课税申请书 9^FziM  
application of fund 资金应用 uj>WgU  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 jHXwOJq %  
appointed actuary 委任精算师 s~I6SA&i  
appointed auditor 委任核数师；委任审计师 ".^VI2T  
appointed trustee 委任的受托人 4(6b(]G'#  
appointer 委任人 WY^W.1X  
apportioned pro rata 按比例分摊 sg
'pO*_&  
apportionment 分配；分摊 05yZad*  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 @fv}G>t  
apportionment formula 分摊方程式 c~QS9)=E  
apportionment of estate duty 遗产税的分摊 b45|vX+j  
appraisal 估价；评估 :cu#V  
appreciable growth 可观增长 g V5zSudW  
appreciable impact 显着影响 6DG@?O  
appreciable increase 可观增长 3pf[M{dG  
appreciation 增值；升值 o8 e?J\?  
appreciation against other currencies 相对其他货币升值 GdV1^`M6  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 h$eEn l}  
appreciation tax 增值税 8UC xnf#  
appropriation 拨款；拨用；拨付 #mize  
appropriation account 拨款帐目 H~ZV*[A`  
Appropriation Bill 拨款法案 dL7E<?l  
appropriation-in-aid system 补助拨款办法 bVP"(H]  
approved assets 核准资产 ['8!qr  
approved basket stock 认可一篮子证券 Hbv6_H  
approved budget 核准预算 'lHdOG  
approved charitable donation 认可慈善捐款 !EUan  
approved charitable institution 认可慈善机构 t!Sq A(-V  
approved currency 核准货币；认可货币 Z o1,1O  
approved estimates 核准预算 Ookh<ES>  
approved estimates of expenditure 核准开支预算 bR@p<;G|  
approved overseas insurer 核准海外保险人 ifN64`AhRX  
approved overseas trust company 核准海外信托公司 AJ#Nenmj  
approved pooled investment fund 核准汇集投资基金 g&/T*L  
approved provident fund scheme 认可公积金计划 {uzf"%VtP  
approved provision 核准拨款 U9b?i$  
approved redeemable share 核准可赎回股份 BIuK @$  
approved regional stock 认可地区性证券 bf
o["  
approved retirement scheme 认可退休金计划 L(&&26Y  
approved subordinated loan 核准附属贷款 )K &(  
arbitrage 套戥；套汇；套利 %v20~xW:o  
arbitrageur 套戥者；套汇者 {G?N E  
arbitrary amount 临时款项 { s.=)0V  
arrangement 措施；安排；协定 ;a:[8Yi  
arrears 欠款 H":oNpfb  
arrears of pay 欠付薪酬 (#+^&1  
arrears of revenue 逾期未收税款；逾期未收的帐项 6@DF  
articles of association 组织章程；组织细则；组织章程细则 .\>v0Du  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 (5]}5W*  
ascertainment of profit 确定利润 .^B*e6DAD  
"Asia Clear" “亚洲结算系统”