[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 ,u,]ab  
allotment notice 股份配售通知；配股通知 's]+.3">L1  
allotment of shares 股份分配 EmDA\9~@R  
allowable 可获宽免；免税的 I:~L!%  
allowable business loss 可扣除的营业亏损 D4"](RXH  
allowable expenses 可扣税的支出 WAj26";M(  
allowance 免税额；津贴；备抵；准备金 }}GBCXA f_  
allowance for debts 债项的免税额 ]Mh7;&<6[  
allowance for depreciation by wear and tear 耗损折旧免税额 SZ
9xj^"g  
allowance for funeral expenses 殡殓费的免税额 dwc$?Bg,5  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 by {G{M`X  
allowance for repairs and outgoings 修葺及支出方面的免税额 Cf_Ik  
allowance to debtor 给债务人的津贴 328
(W  
alteration of capital 资本更改 S|A?z)
I  
alternate trustee 候补受托人 ]` D(/l'  
amalgamation 合并 n7vLw7  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕  X;5U@l  
ambit of charges 征税范围；收费范围 (u]ajT  
amended valuation 经修订的估值 k3m|I*_\L  
American Commodities Exchange 美国商品交易所 `p&ko$i2  
American Express Bank Limited 美国运通银行 -5NP@  
American Stock Exchange 美国证券交易所 O=1 uF  
amortization 摊销 ?l_>rSly5  
amount due from banks 存放银行同业的款项 b8J\Lm|J  
amount due from banks abroad 存放海外银行同业的款项 hfY Ieb#91  
amount due from holding companies 控股公司欠款 XR^VRn6O  
amount due from local banks 存放本港银行同业的款项 eiZv|?^0  
amount due to banks 银行同业的存款 &
)v X7*j  
amount due to banks abroad 海外银行同业的存款 (n-8p6x(  
amount due to holding companies 控股公司存款 dXh@E7
 
amount due to local banks 本港银行同业的存款 XM/P2=;  
amount due to outport banks 外埠银行同业的存款 {rWu`QT  
amount for note issue 发行纸币的款额 AWLKve_  
amount of bond 担保契据的款额 *@Z/L26s;=  
amount of consideration 代价款额 DPnK r/  
amount of contribution 供款数额 s,^?|Eo;0  
amount of indebtedness 负债款额 +w/Ax[ K  
amount of principal of the loan 贷款本金额 Tk-PCra  
amount of rates chargeable 应征差饷数额 SVp]} !jI  
amount of share capital 股本额
US)wr  
amount of sums assured 承保款额 I~S`'()J  
amount of variation 变动幅度 yZ,k8TJ",  
amount of vote 拨款数额 i:WHql"Kw_  
amount payable 应付款额 @A6\v+ih  
amount receivable 应收款额 _Z6/r^c  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 qy@gW@IU  
analysis 分析 }H{{@RU  
ancillary risk 附属风险 +asJV1a  
annual account 周年帐目；周年帐目报表；年度决算；年结 xIF z@9+k  
annual accounting date 年结日期 ]Bs ?  
annual allowance 每年免税额；年积金；年度津贴；年津 %^"Tz,f  
annual balance 年度余额 vj
J!d#8  
annual disposable income 每年可动用收入 @Qx|!%  
annual estimates 周年预算 (FMYR8H*(  
annual fee 年费 f?F i{ m  
annual general meeting 周年大会 o lNL|WJ`w  
annual growth rate 年增率；每年增长率 >"F~%D<.  
annual long-term supplement 长期个案每年补助金 }se)=7d8 Z  
annual pensionable emolument 可供计算退休金的年薪 ~0fT*lp  
annual report 年报 *6Rl[eXS  
Annual Report on the Consumer Price Index 《消费物价指数年报》 >w9)c|  
annual return 周年报表；周年申报表；每年报税表格 ##u+[ !  
Annual Return Rules 《周年报表规则》 U:MkA(S%c  
annual review of consumer prices 每年消费物价回顾 $'X*L e@k  
annual roll-forward basis 逐年延展方式 )+ Wr- Yay  
annual salary 年薪 @DkPJla&  
annual statement 年度报表；年度决算表 v %&f00  
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 |1 is!leP  
annuitant 年金受益人 5"y p|Yl  
annuity 年金 5%?La`C9[  
annuity contract 年金合约 m[oe
$yH  
annuity on human life 人寿年金 ?9!tMRb  
antecedent debt 先前的债项 5G){7]P+r"  
ante-dated cheque 倒填日期支票 9;Wz;p  
anticipated expenditure 预期开支 Ph]e\  
anticipated net profit 预期纯利 Njq#@*>[p  
anticipated revenue 预期收入 Xk]5*C]6<  
anti-inflation measure 反通货膨胀措施 yL.si)h(p  
anti-inflationary stance 反通货膨胀立场 M)EKS  
apparent deficit 表面赤字 :M|c,SQK  
apparent financial solvency 表面偿债能力 gKb4n Nt  
apparent partner 表面合伙人 (L|SE4  
application for personal assessment 个人入息课税申请书 y%TR2CvT  
application of fund 资金应用 .1I];Cy0D  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 e^&
YQl  
appointed actuary 委任精算师 yc]ni.Hz  
appointed auditor 委任核数师；委任审计师 6{azzk8  
appointed trustee 委任的受托人 UUb!2sO  
appointer 委任人 ; tv
B{s_  
apportioned pro rata 按比例分摊 EemKYcE@Nr  
apportionment 分配；分摊 gSR&CnqZ<  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 1V+1i)+  
apportionment formula 分摊方程式 bHS2;K~  
apportionment of estate duty 遗产税的分摊 bvG").8$  
appraisal 估价；评估 5Tu#o()  
appreciable growth 可观增长 //ZB B,[@  
appreciable impact 显着影响 ^ ?tAt3dMI  
appreciable increase 可观增长 W]
2;5`MM  
appreciation 增值；升值 .
[1A  
appreciation against other currencies 相对其他货币升值 ts?b[v  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 xA!o"VZPq7  
appreciation tax 增值税 7=QV^G  
appropriation 拨款；拨用；拨付 82J0t}
:U  
appropriation account 拨款帐目 niy@'  
Appropriation Bill 拨款法案 0^E!P>  
appropriation-in-aid system 补助拨款办法 ` V^#Sb  
approved assets 核准资产  _&(ij(H  
approved basket stock 认可一篮子证券 Go`omh b  
approved budget 核准预算 x
;Gyo  
approved charitable donation 认可慈善捐款 #mkr]K8A4  
approved charitable institution 认可慈善机构 Ac7
`nvI=  
approved currency 核准货币；认可货币 BLaXp0  
approved estimates 核准预算 ejr"(m(Xe  
approved estimates of expenditure 核准开支预算 GE5@XT  
approved overseas insurer 核准海外保险人 lh#GD"^(w&  
approved overseas trust company 核准海外信托公司 ['R=@.  
approved pooled investment fund 核准汇集投资基金 J1R%w{  
approved provident fund scheme 认可公积金计划 lC_zSmT  
approved provision 核准拨款 mu{%%b7|^  
approved redeemable share 核准可赎回股份 J yB>,t)  
approved regional stock 认可地区性证券 lZ) u4_  
approved retirement scheme 认可退休金计划 ~:t2@z4p  
approved subordinated loan 核准附属贷款 LWQ BGiJj  
arbitrage 套戥；套汇；套利 TS[Z<m  
arbitrageur 套戥者；套汇者 4tuEC-oh  
arbitrary amount 临时款项 ~36c0 =  
arrangement 措施；安排；协定 +'n1?^U
  
arrears 欠款 \pzvoj7{  
arrears of pay 欠付薪酬 &y(aByI y  
arrears of revenue 逾期未收税款；逾期未收的帐项 SD.ze(P  
articles of association 组织章程；组织细则；组织章程细则 |@ldXuYb  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 NXmj<azED  
ascertainment of profit 确定利润 XdS<51 C  
"Asia Clear" “亚洲结算系统”