[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 pfFHuS~  
allotment notice 股份配售通知；配股通知 6wZ)GLW[  
allotment of shares 股份分配 X<g }F[Y  
allowable 可获宽免；免税的 mo&9=TaG  
allowable business loss 可扣除的营业亏损 p+b$jKWQ  
allowable expenses 可扣税的支出 7&w|  
allowance 免税额；津贴；备抵；准备金 pv"s!q&  
allowance for debts 债项的免税额 Sar1NkD#  
allowance for depreciation by wear and tear 耗损折旧免税额 j@{dsS:6  
allowance for funeral expenses 殡殓费的免税额 Wmx3@]<  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 fm q(!  
allowance for repairs and outgoings 修葺及支出方面的免税额
4^:$|\?]  
allowance to debtor 给债务人的津贴 NnaO!QW%  
alteration of capital 资本更改 J :KU~`r  
alternate trustee 候补受托人 T>J ,kh  
amalgamation 合并 @7{.err!  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 _7dp(R  
ambit of charges 征税范围；收费范围 A,3qjd,$ c  
amended valuation 经修订的估值 {$v^2K'C  
American Commodities Exchange 美国商品交易所 #)O^aac29  
American Express Bank Limited 美国运通银行 Z_[L5B]Gwd  
American Stock Exchange 美国证券交易所 R]0`-_T  
amortization 摊销 S27s Rxfr  
amount due from banks 存放银行同业的款项 FOjX,@x&  
amount due from banks abroad 存放海外银行同业的款项 nwIj?(8x  
amount due from holding companies 控股公司欠款 c6SXz%'k  
amount due from local banks 存放本港银行同业的款项 3jHg9M23[^  
amount due to banks 银行同业的存款 #L57d  
amount due to banks abroad 海外银行同业的存款 z:1t vG  
amount due to holding companies 控股公司存款 s-~`Ao' <  
amount due to local banks 本港银行同业的存款 "{zqXM}:C  
amount due to outport banks 外埠银行同业的存款 l+X
\>,  
amount for note issue 发行纸币的款额 VmRfnH"  
amount of bond 担保契据的款额 \r [@A3O  
amount of consideration 代价款额 d]N_<@tx9  
amount of contribution 供款数额 8q; aCtei  
amount of indebtedness 负债款额 4t>
"-/  
amount of principal of the loan 贷款本金额 vG\ b`  
amount of rates chargeable 应征差饷数额 w c&D[M]-/  
amount of share capital 股本额 D|^N9lDaQ  
amount of sums assured 承保款额 :[0)Uu{  
amount of variation 变动幅度 @Bn4ZFB@  
amount of vote 拨款数额 y9
w,Su2  
amount payable 应付款额 >qm NT/  
amount receivable 应收款额 ukRmjHbLf  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 =&(e
*u_  
analysis 分析 eC L_c>3!  
ancillary risk 附属风险 a2/Mf   
annual account 周年帐目；周年帐目报表；年度决算；年结 zS h9`F  
annual accounting date 年结日期 }}k*i0  
annual allowance 每年免税额；年积金；年度津贴；年津 kp#XpcS  
annual balance 年度余额 (]PH2<3t  
annual disposable income 每年可动用收入 #zBqj;p  
annual estimates 周年预算 O\ )Kg2  
annual fee 年费 k4E9=y?  
annual general meeting 周年大会 }Z
<Sca7  
annual growth rate 年增率；每年增长率 r3KNRr@  
annual long-term supplement 长期个案每年补助金 LXPO@2QF  
annual pensionable emolument 可供计算退休金的年薪 ]Tg@wMgI  
annual report 年报 MU\Pggs  
Annual Report on the Consumer Price Index 《消费物价指数年报》 p(K^Zc  
annual return 周年报表；周年申报表；每年报税表格 )d2:r 07a  
Annual Return Rules 《周年报表规则》 i ^2A:6}?  
annual review of consumer prices 每年消费物价回顾 G;EJ\J6@Yw  
annual roll-forward basis 逐年延展方式 lcgG5/82  
annual salary 年薪 &xGpbJG  
annual statement 年度报表；年度决算表 V`HnFAW  
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 e,lLHg  
annuitant 年金受益人 0WYu5|   
annuity 年金 TQ0ZBhd  
annuity contract 年金合约 `(=?k[48  
annuity on human life 人寿年金 c27(en(  
antecedent debt 先前的债项 .rnT'""i<5  
ante-dated cheque 倒填日期支票 pS}IU{#;  
anticipated expenditure 预期开支 ;
%^{Zybh  
anticipated net profit 预期纯利 xtKU;+#  
anticipated revenue 预期收入 6a_U[-a9;  
anti-inflation measure 反通货膨胀措施 MUGoW;}v)  
anti-inflationary stance 反通货膨胀立场 S?J(VJqE  
apparent deficit 表面赤字 Q]3]Z/i  
apparent financial solvency 表面偿债能力 }^j8<  
apparent partner 表面合伙人 9Oo `4  
application for personal assessment 个人入息课税申请书 [IAk9B.\  
application of fund 资金应用 65*Hf3~~  
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 YMU""/(  
appointed actuary 委任精算师 %[M0TE=J  
appointed auditor 委任核数师；委任审计师 qywl G  
appointed trustee 委任的受托人 *c&OAL]  
appointer 委任人 _`p^B%[  
apportioned pro rata 按比例分摊 -;FAS3(wy  
apportionment 分配；分摊 `%"x'B`mM  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 r/"^{0;F{W  
apportionment formula 分摊方程式 a|.IAxJ  
apportionment of estate duty 遗产税的分摊 l&:8 'k+%=  
appraisal 估价；评估 B& R?{y*  
appreciable growth 可观增长 (n7{?`Yid  
appreciable impact 显着影响 8#- Nx]VM  
appreciable increase 可观增长 mg@Ol"2  
appreciation 增值；升值 T?6<1n
U)  
appreciation against other currencies 相对其他货币升值 %lGOExV%  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 *N:0L,8  
appreciation tax 增值税 vqO#Z  
appropriation 拨款；拨用；拨付 Oh>hyY)}  
appropriation account 拨款帐目 u86 PTp+  
Appropriation Bill 拨款法案 9=}[~V n  
appropriation-in-aid system 补助拨款办法 lSO$Q]!9  
approved assets 核准资产 v?}
0h5  
approved basket stock 认可一篮子证券 5MD'AP:  
approved budget 核准预算 8oXp8CC  
approved charitable donation 认可慈善捐款 .Dl ?a>I  
approved charitable institution 认可慈善机构 .:B>xg~2  
approved currency 核准货币；认可货币 2FV@?x0po  
approved estimates 核准预算 MPy><J  
approved estimates of expenditure 核准开支预算 hvNK"^\p  
approved overseas insurer 核准海外保险人 h z{--  
approved overseas trust company 核准海外信托公司 x?0K'  
approved pooled investment fund 核准汇集投资基金 }Nwp{["}]L  
approved provident fund scheme 认可公积金计划 }4H}*P>+  
approved provision 核准拨款 @:#J^CsM+'  
approved redeemable share 核准可赎回股份 #7}M\\$M  
approved regional stock 认可地区性证券 Sy4|JM-5  
approved retirement scheme 认可退休金计划 (C"q-0?n  
approved subordinated loan 核准附属贷款 - 1d*zySL  
arbitrage 套戥；套汇；套利 ksuePMIK  
arbitrageur 套戥者；套汇者 =T&<z_L  
arbitrary amount 临时款项 OVU)t]  
arrangement 措施；安排；协定 @G=7A;-pv0  
arrears 欠款 sPeTW*HeR  
arrears of pay 欠付薪酬 jw{B8<@s  
arrears of revenue 逾期未收税款；逾期未收的帐项 }1~9i'o%Z  
articles of association 组织章程；组织细则；组织章程细则 ^Jq('@  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 ls!A'@J  
ascertainment of profit 确定利润 (_>SuQK  
"Asia Clear" “亚洲结算系统”