[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 +]e4c;`ko}  
allotment notice 股份配售通知；配股通知 LtU+w*Gj  
allotment of shares 股份分配 h/ k`+  
allowable 可获宽免；免税的 xD#/@E1'Y  
allowable business loss 可扣除的营业亏损 n^%u9H  
allowable expenses 可扣税的支出 -)Vj08aP  
allowance 免税额；津贴；备抵；准备金 TSk6Q'L\v  
allowance for debts 债项的免税额 >I!(CM":s$  
allowance for depreciation by wear and tear 耗损折旧免税额 0IdD  
allowance for funeral expenses 殡殓费的免税额 V&nN/CF  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 Cn<kl^!Q-  
allowance for repairs and outgoings 修葺及支出方面的免税额 ;'Q{ ywr  
allowance to debtor 给债务人的津贴 GkC88l9z  
alteration of capital 资本更改 <>:kAT,sP  
alternate trustee 候补受托人 eo80L  
amalgamation 合并 W9D)QIqbvW  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 MDq@:t  
ambit of charges 征税范围；收费范围 Ii 8jY_  
amended valuation 经修订的估值 yh)q96m-V=  
American Commodities Exchange 美国商品交易所 \'KzSkC8  
American Express Bank Limited 美国运通银行 ?7+2i\L  
American Stock Exchange 美国证券交易所 CP'-CQ\Q  
amortization 摊销 ;uDFd04w [  
amount due from banks 存放银行同业的款项 ?`XKaD! f  
amount due from banks abroad 存放海外银行同业的款项 gn%"df
m  
amount due from holding companies 控股公司欠款 OG+$F  
amount due from local banks 存放本港银行同业的款项 W{h7+X]Y  
amount due to banks 银行同业的存款 r=`>'3 } x  
amount due to banks abroad 海外银行同业的存款 ;@ e|}Gk  
amount due to holding companies 控股公司存款 0#7dm9  
amount due to local banks 本港银行同业的存款 FdqUv%(Em  
amount due to outport banks 外埠银行同业的存款 ;$i'A&)OC  
amount for note issue 发行纸币的款额 8dH|s#.4um  
amount of bond 担保契据的款额 d0
^2<  
amount of consideration 代价款额 )'g vaT  
amount of contribution 供款数额 pDLo`F}A  
amount of indebtedness 负债款额 6uyf  
amount of principal of the loan 贷款本金额 rij[ZrJ  
amount of rates chargeable 应征差饷数额 tF
QFpbI  
amount of share capital 股本额 'nno)kQ"  
amount of sums assured 承保款额 ^:j$p,0e*S  
amount of variation 变动幅度 'FhnSNT(4=  
amount of vote 拨款数额 5-*]PAC  
amount payable 应付款额 &)l:m.  
amount receivable 应收款额 r UO{-R  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 j$^]WRt  
analysis 分析 8{YxUD  
ancillary risk 附属风险 &g!/@*[Nhh  
annual account 周年帐目；周年帐目报表；年度决算；年结 +9X[gef8  
annual accounting date 年结日期 LcXMOT)s  
annual allowance 每年免税额；年积金；年度津贴；年津 #O WSy'Qnt  
annual balance 年度余额 f-<6T
 
annual disposable income 每年可动用收入 Q  [{vU  
annual estimates 周年预算 ht|r+v-  
annual fee 年费 "Tv7*3>  
annual general meeting 周年大会 dc)G k  
annual growth rate 年增率；每年增长率 0FOf *Lz  
annual long-term supplement 长期个案每年补助金 ^XM;D/Gp~  
annual pensionable emolument 可供计算退休金的年薪 wO#+8js  
annual report 年报
.vO.g/o  
Annual Report on the Consumer Price Index 《消费物价指数年报》 I,eyL$x  
annual return 周年报表；周年申报表；每年报税表格 '}u31V"SS  
Annual Return Rules 《周年报表规则》 [P/gM3*'  
annual review of consumer prices 每年消费物价回顾 sfa'\6=O  
annual roll-forward basis 逐年延展方式 8=~>B@'  
annual salary 年薪 o[#a}5Y  
annual statement 年度报表；年度决算表 MQ44uHJ  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 (4LLTf0  
annuitant 年金受益人 |BW,pT  
annuity 年金 9K|lU:,  
annuity contract 年金合约 ,k!a3"4+TJ  
annuity on human life 人寿年金 nlW&(cH  
antecedent debt 先前的债项 jvQ"cs$.  
ante-dated cheque 倒填日期支票 8GldVn.u  
anticipated expenditure 预期开支 <Xx\F56zp  
anticipated net profit 预期纯利
l i-YkaP  
anticipated revenue 预期收入 a"}#HvB+  
anti-inflation measure 反通货膨胀措施 l'QR2r7&.  
anti-inflationary stance 反通货膨胀立场 %S.U`(.  
apparent deficit 表面赤字 .TC `\mV  
apparent financial solvency 表面偿债能力 lG9ARRy(=  
apparent partner 表面合伙人 4:$>,D\  
application for personal assessment 个人入息课税申请书 Q8?D}h  
application of fund 资金应用 W#j,{&KVn  
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 !Y u-a!   
appointed actuary 委任精算师 1 1CJT  
appointed auditor 委任核数师；委任审计师 l #Q`f.  
appointed trustee 委任的受托人 k5D'RD  
appointer 委任人 dU6LB+A  
apportioned pro rata 按比例分摊 tHbPd.^  
apportionment 分配；分摊 $sZHApJV+  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 c'";36y  
apportionment formula 分摊方程式 de9l;zF  
apportionment of estate duty 遗产税的分摊 aUK4{F ;  
appraisal 估价；评估 <q2nZI^  
appreciable growth 可观增长 v\,%)Z/  
appreciable impact 显着影响 2<Bv=B  
appreciable increase 可观增长 GDp p`'\  
appreciation 增值；升值 Y)}%SP>,  
appreciation against other currencies 相对其他货币升值 sG2 3[t8  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 rz{'X d  
appreciation tax 增值税 &Fjilx'k  
appropriation 拨款；拨用；拨付 :-La $I>  
appropriation account 拨款帐目 tr8Cx~<  
Appropriation Bill 拨款法案 bK\WdG\;  
appropriation-in-aid system 补助拨款办法 8"mW!M  
approved assets 核准资产 {yMA7W7]  
approved basket stock 认可一篮子证券 |SKG4_wGe  
approved budget 核准预算 DA`sm  
approved charitable donation 认可慈善捐款 }Y`<(V5:  
approved charitable institution 认可慈善机构 2F @)nh  
approved currency 核准货币；认可货币 xY2_
*#{.  
approved estimates 核准预算  /;6@M=6u  
approved estimates of expenditure 核准开支预算 ]fo^43rn{  
approved overseas insurer 核准海外保险人 B
Wdc
^  
approved overseas trust company 核准海外信托公司 ^85n9a?8  
approved pooled investment fund 核准汇集投资基金 {@__%=`CCS  
approved provident fund scheme 认可公积金计划 2pa3}6P+  
approved provision 核准拨款 FLI8r:  
approved redeemable share 核准可赎回股份 P
MhhPw]  
approved regional stock 认可地区性证券 KTjlWxD  
approved retirement scheme 认可退休金计划 zK4 8vo  
approved subordinated loan 核准附属贷款 9zYiG3 d  
arbitrage 套戥；套汇；套利 QhQ"OVFr#  
arbitrageur 套戥者；套汇者 ` (/saq*  
arbitrary amount 临时款项 Y{vwOs  
arrangement 措施；安排；协定 7'i#!5  
arrears 欠款 F(9 Y/UXH  
arrears of pay 欠付薪酬 #0
hNk%X=  
arrears of revenue 逾期未收税款；逾期未收的帐项 : dIQV(iW  
articles of association 组织章程；组织细则；组织章程细则 ~+
s*\~  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 =yX&p:-&  
ascertainment of profit 确定利润 [Cj)@OC  
"Asia Clear" “亚洲结算系统”