[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 y1PyH  
allotment notice 股份配售通知；配股通知 $m*Gu:#xm&  
allotment of shares 股份分配 YCxwIzIR  
allowable 可获宽免；免税的 :0 n+RL*5  
allowable business loss 可扣除的营业亏损 s9nPxC&A  
allowable expenses 可扣税的支出 ysIhUpd  
allowance 免税额；津贴；备抵；准备金 y'4Qt.1ukN  
allowance for debts 债项的免税额 C5TV}Bq\  
allowance for depreciation by wear and tear 耗损折旧免税额 YMK ![ q-  
allowance for funeral expenses 殡殓费的免税额 u?dPCgs;h  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 7/QK"0  
allowance for repairs and outgoings 修葺及支出方面的免税额 E JuTv%Y8  
allowance to debtor 给债务人的津贴 +BL46Bq  
alteration of capital 资本更改 J9]cs?`)  
alternate trustee 候补受托人 {9V.l.Q  
amalgamation 合并 m=^]9 3+  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 !Pnjr T  
ambit of charges 征税范围；收费范围 & b5(Su  
amended valuation 经修订的估值 >&S}u\/  
American Commodities Exchange 美国商品交易所 m<>BxX  
American Express Bank Limited 美国运通银行 ,z/aT6M?H  
American Stock Exchange 美国证券交易所 0D@$  
amortization 摊销 t$Rc 0  
amount due from banks 存放银行同业的款项 x:!s+q` s  
amount due from banks abroad 存放海外银行同业的款项 JVy|SA&R  
amount due from holding companies 控股公司欠款 $>O~7Nfst7  
amount due from local banks 存放本港银行同业的款项 >Q=^X3to  
amount due to banks 银行同业的存款 L98T!5)  
amount due to banks abroad 海外银行同业的存款 o#f"wQH;p  
amount due to holding companies 控股公司存款 +#BOWz  
amount due to local banks 本港银行同业的存款 ]T]{VB  
amount due to outport banks 外埠银行同业的存款 !^su=c  
amount for note issue 发行纸币的款额 j+ -r(lZ  
amount of bond 担保契据的款额 \2a;z<(  
amount of consideration 代价款额 f?k0(rl  
amount of contribution 供款数额 =tt3nfZ9  
amount of indebtedness 负债款额 eeCG#NFY5  
amount of principal of the loan 贷款本金额 Q9O_>mZy  
amount of rates chargeable 应征差饷数额 Z*mbhod  
amount of share capital 股本额 ^OWG9`p+  
amount of sums assured 承保款额 ([<HFc`  
amount of variation 变动幅度 MAFdJ+n#  
amount of vote 拨款数额 1r$-Uh  
amount payable 应付款额 =cjO]  
amount receivable 应收款额 XxmWj-=qO  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 A2 M( ad  
analysis 分析 .4WJk>g  
ancillary risk 附属风险 lRg?||1ik  
annual account 周年帐目；周年帐目报表；年度决算；年结 13#ff  
annual accounting date 年结日期 #lvt4a"P"  
annual allowance 每年免税额；年积金；年度津贴；年津 a,RCK~GR  
annual balance 年度余额 04|ZwX$>+  
annual disposable income 每年可动用收入 8ex;g^e  
annual estimates 周年预算 l| gi2~ %Y  
annual fee 年费 zQY ,}a  
annual general meeting 周年大会 [q[37;ZEQ  
annual growth rate 年增率；每年增长率 =+j3E<w  
annual long-term supplement 长期个案每年补助金 n Ab~  
annual pensionable emolument 可供计算退休金的年薪 ~ `qWEu  
annual report 年报 ye$_=KARP  
Annual Report on the Consumer Price Index 《消费物价指数年报》 f- 9t  
annual return 周年报表；周年申报表；每年报税表格 z&d.YO_W  
Annual Return Rules 《周年报表规则》 sS}:Od  
annual review of consumer prices 每年消费物价回顾 m#RJRuZ|2V  
annual roll-forward basis 逐年延展方式 Pa3-0dUr  
annual salary 年薪 VM\R-[  
annual statement 年度报表；年度决算表 d%'#-w'  
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 :\"0jQ.y|  
annuitant 年金受益人 uM[|>t  
annuity 年金 iG6]Pr|;e  
annuity contract 年金合约 "V]* ov&[  
annuity on human life 人寿年金 `~u=[}w  
antecedent debt 先前的债项 `3T=z{HR9g  
ante-dated cheque 倒填日期支票 \]Ah=`  
anticipated expenditure 预期开支 tf6m.  
anticipated net profit 预期纯利 hp'oiR;
~w  
anticipated revenue 预期收入 C 6 \  
anti-inflation measure 反通货膨胀措施 c 1F^Gj!8  
anti-inflationary stance 反通货膨胀立场 ch0^g8@Q[  
apparent deficit 表面赤字 0@zJa;z'  
apparent financial solvency 表面偿债能力 1}=D  
apparent partner 表面合伙人 ^ul1{  
application for personal assessment 个人入息课税申请书 q\o#<'F1J  
application of fund 资金应用 M+ %O-B  
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 WkA47+DsV  
appointed actuary 委任精算师 ?;W"=I*3  
appointed auditor 委任核数师；委任审计师 *Sj)9mp  
appointed trustee 委任的受托人 %@a;q?/?Nd  
appointer 委任人 u$aK19K/  
apportioned pro rata 按比例分摊 ip tA#<Yj  
apportionment 分配；分摊 F-|DZ?)k5  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 qco'neR"z  
apportionment formula 分摊方程式 ; D
<k  
apportionment of estate duty 遗产税的分摊 :[n~(~7?  
appraisal 估价；评估 G^)]FwTs  
appreciable growth 可观增长 $mM"C+dD  
appreciable impact 显着影响 $GRw
k>N  
appreciable increase 可观增长 vm+3!s:u  
appreciation 增值；升值 (]'wQ4iQ  
appreciation against other currencies 相对其他货币升值 L1RD`qXu.  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ^;PjO|mD Z  
appreciation tax 增值税 R|qrK  
appropriation 拨款；拨用；拨付 *g+ZXB  
appropriation account 拨款帐目 x!GDS>  
Appropriation Bill 拨款法案 ?{TWsuP7  
appropriation-in-aid system 补助拨款办法 Hu<]*(lK%  
approved assets 核准资产 1M??@@X  
approved basket stock 认可一篮子证券 IwnDG;+Ap  
approved budget 核准预算 ZzE(S  
approved charitable donation 认可慈善捐款 PdO"e  
approved charitable institution 认可慈善机构 ZiuD0#"!  
approved currency 核准货币；认可货币 a8T9=KY^  
approved estimates 核准预算 #(614-r/  
approved estimates of expenditure 核准开支预算 A_@..hX(  
approved overseas insurer 核准海外保险人 t!rrYBSCr  
approved overseas trust company 核准海外信托公司 0j!<eN=  
approved pooled investment fund 核准汇集投资基金 8wkhbD|;  
approved provident fund scheme 认可公积金计划 30^q_|l:]  
approved provision 核准拨款 jq )Bj#'7  
approved redeemable share 核准可赎回股份 *]yrN`  
approved regional stock 认可地区性证券 tP|/Q5s  
approved retirement scheme 认可退休金计划 Gn 9oInY1  
approved subordinated loan 核准附属贷款 Iz+%wAZ|B6  
arbitrage 套戥；套汇；套利 QY)p![6Fj  
arbitrageur 套戥者；套汇者
i.6b%  
arbitrary amount 临时款项 G$Mf(S'f  
arrangement 措施；安排；协定 apm%\dN  
arrears 欠款 Jt]RU+TB  
arrears of pay 欠付薪酬 xbCR4upS  
arrears of revenue 逾期未收税款；逾期未收的帐项 e: Sd#H!  
articles of association 组织章程；组织细则；组织章程细则 ~2rQ80_  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 aWTurnee^  
ascertainment of profit 确定利润 h!Ss Iy(  
"Asia Clear" “亚洲结算系统”