[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 \VpEUU6^U  
allotment notice 股份配售通知；配股通知 =%<=Bn  
allotment of shares 股份分配 v,w af`)J  
allowable 可获宽免；免税的 a?[[F{X9^  
allowable business loss 可扣除的营业亏损 ] Q5:JV  
allowable expenses 可扣税的支出 25>R^2,LiE  
allowance 免税额；津贴；备抵；准备金 (/:m*x*6  
allowance for debts 债项的免税额 @KQ>DBWQM  
allowance for depreciation by wear and tear 耗损折旧免税额 #Y7jNrxE
  
allowance for funeral expenses 殡殓费的免税额 h;V4|jM  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 P
aCCUF  
allowance for repairs and outgoings 修葺及支出方面的免税额 )eZK/>L&  
allowance to debtor 给债务人的津贴 J[ZHAnmPH  
alteration of capital 资本更改 ^r~[3NT  
alternate trustee 候补受托人 eF+F"|1h  
amalgamation 合并 b-u@?G|<  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 u8-6s+ O  
ambit of charges 征税范围；收费范围 (*S<2HN5  
amended valuation 经修订的估值 w;'XqpP$*|  
American Commodities Exchange 美国商品交易所 $qD\ku;'  
American Express Bank Limited 美国运通银行 ]8A*uyi  
American Stock Exchange 美国证券交易所 }0'LKwIR  
amortization 摊销 ?fxM1
<8  
amount due from banks 存放银行同业的款项 t^01@ejM+  
amount due from banks abroad 存放海外银行同业的款项 'z|Da&d P  
amount due from holding companies 控股公司欠款 D{(}&8a9  
amount due from local banks 存放本港银行同业的款项 Q yqOtRk  
amount due to banks 银行同业的存款 ^4`aONydl  
amount due to banks abroad 海外银行同业的存款 6KddHyFz  
amount due to holding companies 控股公司存款 SkjG}  
amount due to local banks 本港银行同业的存款 Oiib2Ov  
amount due to outport banks 外埠银行同业的存款 <K CI@  
amount for note issue 发行纸币的款额 &%2^B[{  
amount of bond 担保契据的款额 od=hCQ1>  
amount of consideration 代价款额 yCQvo(V[F  
amount of contribution 供款数额 Z9vMz3 ^N  
amount of indebtedness 负债款额 C.?^] Y  
amount of principal of the loan 贷款本金额 '{ <RX  
amount of rates chargeable 应征差饷数额 Q.N!b7r7  
amount of share capital 股本额 mG[jR*JW  
amount of sums assured 承保款额 u@Hz7Q} P  
amount of variation 变动幅度 7O55mc>cF  
amount of vote 拨款数额 2 7)IfE  
amount payable 应付款额 VeQGdyh Y  
amount receivable 应收款额 xJ>5 ol  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 J 8 KiL  
analysis 分析 _r:Fmn_%-  
ancillary risk 附属风险 G_+/ e]P  
annual account 周年帐目；周年帐目报表；年度决算；年结 #D9.A7fCc5  
annual accounting date 年结日期 L3b0e_8>R  
annual allowance 每年免税额；年积金；年度津贴；年津 W&hW N9iR  
annual balance 年度余额 O>L
, G)g  
annual disposable income 每年可动用收入 f&<+45JI  
annual estimates 周年预算 &~*](Ma  
annual fee 年费 KElEGW  
annual general meeting 周年大会 k A3K  
annual growth rate 年增率；每年增长率 F\eQV<  
annual long-term supplement 长期个案每年补助金 <tvLKx  
annual pensionable emolument 可供计算退休金的年薪 LK}
g<!o(  
annual report 年报 t?"(Zb  
Annual Report on the Consumer Price Index 《消费物价指数年报》 ]N 9N][n  
annual return 周年报表；周年申报表；每年报税表格 8KJUC&`  
Annual Return Rules 《周年报表规则》 p8'$@:M\  
annual review of consumer prices 每年消费物价回顾 p_I^7 $  
annual roll-forward basis 逐年延展方式 |y^=(|eM  
annual salary 年薪 v~SM"ky#  
annual statement 年度报表；年度决算表 Bz
/ba *  
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 '&cH,yc;b  
annuitant 年金受益人 S%- k
N;  
annuity 年金 35l%iaj]G5  
annuity contract 年金合约 _eGYwBm  
annuity on human life 人寿年金 SZH`-xb!+5  
antecedent debt 先前的债项 ].Yz =:  
ante-dated cheque 倒填日期支票 ),yar9C  
anticipated expenditure 预期开支 {D[6=\F  
anticipated net profit 预期纯利 #G#gc`S-,  
anticipated revenue 预期收入 PA'&]piPl:  
anti-inflation measure 反通货膨胀措施 0si1:+t-[+  
anti-inflationary stance 反通货膨胀立场 /3M8;>@u  
apparent deficit 表面赤字 _0+X32HjJ  
apparent financial solvency 表面偿债能力 '> ib K|  
apparent partner 表面合伙人 >B6*`3v  
application for personal assessment 个人入息课税申请书 j!agD_J  
application of fund 资金应用 QF/ULW0G!  
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 JU17]gQ  
appointed actuary 委任精算师 lqfTF  
appointed auditor 委任核数师；委任审计师 z% bH?1^o  
appointed trustee 委任的受托人 u)<]Pb})r  
appointer 委任人 wp@_4Iq1$  
apportioned pro rata 按比例分摊 IL|Q-e}Ol  
apportionment 分配；分摊 !JXiTI!  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 ?9t4>xKn  
apportionment formula 分摊方程式 U;W9`JT<.f  
apportionment of estate duty 遗产税的分摊 q FWN._R  
appraisal 估价；评估 n~UI47  
appreciable growth 可观增长 Gko"iO#  
appreciable impact 显着影响 t#"0^$l=  
appreciable increase 可观增长 0!,uo\`  
appreciation 增值；升值 `,'/Sdr  
appreciation against other currencies 相对其他货币升值 VgVDTWs7  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 aVu!Qk=Z/  
appreciation tax 增值税 Nf([JP% 4  
appropriation 拨款；拨用；拨付 o MJ` _  
appropriation account 拨款帐目
Xr <H^X  
Appropriation Bill 拨款法案 '^TeV=  
appropriation-in-aid system 补助拨款办法 i2Wvu3,D3-  
approved assets 核准资产 S L 5k^|  
approved basket stock 认可一篮子证券 t8-P'3,Q$  
approved budget 核准预算 @dv8 F "v  
approved charitable donation 认可慈善捐款 Dnd; N/9  
approved charitable institution 认可慈善机构 ]L~NYe9  
approved currency 核准货币；认可货币 RiQ]AsTtl  
approved estimates 核准预算 9:p-F+  
approved estimates of expenditure 核准开支预算 `rVru= zoy  
approved overseas insurer 核准海外保险人 4-.W~C'Q  
approved overseas trust company 核准海外信托公司 bY#BK_8 :  
approved pooled investment fund 核准汇集投资基金 MS\ vrq'_  
approved provident fund scheme 认可公积金计划 y. lWyH9  
approved provision 核准拨款 36{GZDGQ  
approved redeemable share 核准可赎回股份 8;?4rrS  
approved regional stock 认可地区性证券 p XXf5adl<  
approved retirement scheme 认可退休金计划 }gQ2\6o2g  
approved subordinated loan 核准附属贷款 e%cTFwX?n  
arbitrage 套戥；套汇；套利 Mw0>p5+ cy  
arbitrageur 套戥者；套汇者 0Ncpi=6  
arbitrary amount 临时款项 $6Q^ur:  
arrangement 措施；安排；协定 'yPKQ/y$x  
arrears 欠款 Bh&pZcm|  
arrears of pay 欠付薪酬 '?Dxe B  
arrears of revenue 逾期未收税款；逾期未收的帐项 iv>MIdIm  
articles of association 组织章程；组织细则；组织章程细则 3`cA!
ZVQ  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 J- S.m(  
ascertainment of profit 确定利润 _f0AV;S:vd  
"Asia Clear" “亚洲结算系统”