[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 NM. e4  
allotment notice 股份配售通知；配股通知 k3Yu"GY^  
allotment of shares 股份分配 Z `-$b~0  
allowable 可获宽免；免税的 hW*o;o7u  
allowable business loss 可扣除的营业亏损 jF6_yw  
allowable expenses 可扣税的支出 =3(v4E':5  
allowance 免税额；津贴；备抵；准备金 S m(*<H  
allowance for debts 债项的免税额 f`qy~M&  
allowance for depreciation by wear and tear 耗损折旧免税额 ?b_E\8'q]  
allowance for funeral expenses 殡殓费的免税额 kK5&?)3Y:  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 `EKf1U\FI  
allowance for repairs and outgoings 修葺及支出方面的免税额 8
\{!*?9!  
allowance to debtor 给债务人的津贴 !S?Fz]  
alteration of capital 资本更改 Cd'D ~'=  
alternate trustee 候补受托人 I9kz)Q o  
amalgamation 合并 8^_:9 &)i  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 >DRxF5b{  
ambit of charges 征税范围；收费范围 0AM_D >fH  
amended valuation 经修订的估值 - (s0f  
American Commodities Exchange 美国商品交易所 ;@;aeu  
American Express Bank Limited 美国运通银行 ANm@$xO*  
American Stock Exchange 美国证券交易所 6mcb'hy  
amortization 摊销 g9 C;JmU  
amount due from banks 存放银行同业的款项 l,|Llb  
amount due from banks abroad 存放海外银行同业的款项 QQAEG#.5  
amount due from holding companies 控股公司欠款 \S h/<z  
amount due from local banks 存放本港银行同业的款项 hj];a,Br&  
amount due to banks 银行同业的存款 O?vh]o  
amount due to banks abroad 海外银行同业的存款 &N.pW=%,N  
amount due to holding companies 控股公司存款
Jt$YSp=!!  
amount due to local banks 本港银行同业的存款 ~~yng-3)1  
amount due to outport banks 外埠银行同业的存款 bd/A0i?C  
amount for note issue 发行纸币的款额 aR2N,<Cp5  
amount of bond 担保契据的款额 i9 aR#  
amount of consideration 代价款额 e=LrgRy+  
amount of contribution 供款数额 o@A`AA9  
amount of indebtedness 负债款额 xOkdu
k]  
amount of principal of the loan 贷款本金额 O/eZ1YAC  
amount of rates chargeable 应征差饷数额 f`4=Bl&"{  
amount of share capital 股本额 nf pO  
amount of sums assured 承保款额 (^yaAy#4  
amount of variation 变动幅度 E$%v);u  
amount of vote 拨款数额 Mmz; uy_  
amount payable 应付款额 *k(FbZ  
amount receivable 应收款额 d- ZUuw  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 59nRk}^$se  
analysis 分析 1(;{w+nM  
ancillary risk 附属风险 C).\ J !  
annual account 周年帐目；周年帐目报表；年度决算；年结 [FhYQI  
annual accounting date 年结日期 n1\$|[^6  
annual allowance 每年免税额；年积金；年度津贴；年津 '6zZ`Ll9  
annual balance 年度余额 ,X/j6\VBO  
annual disposable income 每年可动用收入 &l cfX\y  
annual estimates 周年预算 4`?PtRX  
annual fee 年费 w,P@@Q E  
annual general meeting 周年大会 8YZ9  
annual growth rate 年增率；每年增长率 2wpJ)t*PF  
annual long-term supplement 长期个案每年补助金 @.sn  
annual pensionable emolument 可供计算退休金的年薪 +kWW
x#L#  
annual report 年报 ?EUg B\  
Annual Report on the Consumer Price Index 《消费物价指数年报》 /US%s  
annual return 周年报表；周年申报表；每年报税表格 F,vkk{Z>  
Annual Return Rules 《周年报表规则》 ,OlS>>,  
annual review of consumer prices 每年消费物价回顾 +~=a$xA[C  
annual roll-forward basis 逐年延展方式 sd4eG  
annual salary 年薪 B-g uz  
annual statement 年度报表；年度决算表 k*_Gg  
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 POk5+^  
annuitant 年金受益人 R\cx-h*  
annuity 年金 Um/l{:S  
annuity contract 年金合约 OK4r)  
annuity on human life 人寿年金 :G6CWE  
antecedent debt 先前的债项 W(s5mX,Kv  
ante-dated cheque 倒填日期支票 ~;?mD/0k  
anticipated expenditure 预期开支 p+g=Z<?`  
anticipated net profit 预期纯利 q=^;lWs4  
anticipated revenue 预期收入 Zf>:h   
anti-inflation measure 反通货膨胀措施 x((u  
anti-inflationary stance 反通货膨胀立场 ((Av3{05H&  
apparent deficit 表面赤字 'LoWp} f9  
apparent financial solvency 表面偿债能力 XR]bd  
apparent partner 表面合伙人 0Fkr3x  
application for personal assessment 个人入息课税申请书 
a)lCp  
application of fund 资金应用 T=/c0#Q|q  
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 << =cZ.HP  
appointed actuary 委任精算师 7Td 9mkO  
appointed auditor 委任核数师；委任审计师 Lvt3S .l  
appointed trustee 委任的受托人 a6zWg7 PN  
appointer 委任人 ZeG4z({af  
apportioned pro rata 按比例分摊 ~5Fx[q  
apportionment 分配；分摊 6`-<N!  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 ms3"  
apportionment formula 分摊方程式 :Xy51p`.;]  
apportionment of estate duty 遗产税的分摊 %V;*E]  
appraisal 估价；评估 NEIF1(:  
appreciable growth 可观增长 P7>\j*U91{  
appreciable impact 显着影响 S.[L?uE~F  
appreciable increase 可观增长 !hJ!ck]M  
appreciation 增值；升值 `i|!wD,=\  
appreciation against other currencies 相对其他货币升值 8'E7Uj  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 qJ5b;=  
appreciation tax 增值税 ) YB'W_  
appropriation 拨款；拨用；拨付 .
Ao _cx  
appropriation account 拨款帐目 5OPvy,e6  
Appropriation Bill 拨款法案 }#tbK 2[  
appropriation-in-aid system 补助拨款办法 \DlMOG  
approved assets 核准资产 BNk>D|D;  
approved basket stock 认可一篮子证券 pzt<[;  
approved budget 核准预算 3 }sy{Mx%9  
approved charitable donation 认可慈善捐款 7%$3`4i`O  
approved charitable institution 认可慈善机构 B4HMs$>   
approved currency 核准货币；认可货币 o5RvxGN  
approved estimates 核准预算 yOD=Vc7i  
approved estimates of expenditure 核准开支预算 C/ VHzV%q  
approved overseas insurer 核准海外保险人 J>+\a1{  
approved overseas trust company 核准海外信托公司 V(;T{HW&  
approved pooled investment fund 核准汇集投资基金 Mq\?J{E  
approved provident fund scheme 认可公积金计划 kbvF 9 #  
approved provision 核准拨款 g?iZ RM  
approved redeemable share 核准可赎回股份 cjtcEW  
approved regional stock 认可地区性证券 G/~b(V; >  
approved retirement scheme 认可退休金计划 S - ,$ (  
approved subordinated loan 核准附属贷款 6Ik v}q_j  
arbitrage 套戥；套汇；套利 B*)mHSs2  
arbitrageur 套戥者；套汇者 Rt,po   
arbitrary amount 临时款项 %qqCpg4  
arrangement 措施；安排；协定 ;dfIzi  
arrears 欠款 } PL {i  
arrears of pay 欠付薪酬 ]):>9q$C  
arrears of revenue 逾期未收税款；逾期未收的帐项 A.yIl`'UP#  
articles of association 组织章程；组织细则；组织章程细则 D'%M#S0  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 S.>fB7'(?=  
ascertainment of profit 确定利润 Zcw<USF8  
"Asia Clear" “亚洲结算系统”