[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 !l|5z G  
allotment notice 股份配售通知；配股通知 RG3l.jL  
allotment of shares 股份分配 u\LiSGePN  
allowable 可获宽免；免税的 u)3 $~ m~  
allowable business loss 可扣除的营业亏损 lrWV#`6!+  
allowable expenses 可扣税的支出 RletL)  
allowance 免税额；津贴；备抵；准备金 ?q(\ =;Y  
allowance for debts 债项的免税额 !lxTX  
allowance for depreciation by wear and tear 耗损折旧免税额 o }3uo6GIB  
allowance for funeral expenses 殡殓费的免税额 YX=2jI  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 +j(d| L\  
allowance for repairs and outgoings 修葺及支出方面的免税额 T<JwD[(  
allowance to debtor 给债务人的津贴 ymegr(9&K  
alteration of capital 资本更改 Vw#_68EybM  
alternate trustee 候补受托人 CM<]ZG7  
amalgamation 合并 YLwnhy>dD  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 .
!1S[  
ambit of charges 征税范围；收费范围 7SlsnhpW  
amended valuation 经修订的估值 d0aCY  
American Commodities Exchange 美国商品交易所 #VB')^d<U  
American Express Bank Limited 美国运通银行 '"<6.,Ae  
American Stock Exchange 美国证券交易所 %honO@$  
amortization 摊销 aFe`_cnG  
amount due from banks 存放银行同业的款项 Z4A!U~  
amount due from banks abroad 存放海外银行同业的款项 U~} U\_  
amount due from holding companies 控股公司欠款 ZDD..j  
amount due from local banks 存放本港银行同业的款项  )LJnLo+  
amount due to banks 银行同业的存款 yu6`66h)  
amount due to banks abroad 海外银行同业的存款 B3H|+  
amount due to holding companies 控股公司存款 :(a]V"(&Eq  
amount due to local banks 本港银行同业的存款 f;&]:2.j  
amount due to outport banks 外埠银行同业的存款 (RUT{)p[  
amount for note issue 发行纸币的款额 -b9;5eS!  
amount of bond 担保契据的款额 :l2g#* c  
amount of consideration 代价款额 j4>a(  
amount of contribution 供款数额 s:2|c]wQ#R  
amount of indebtedness 负债款额 DHw
&+MY  
amount of principal of the loan 贷款本金额 Mmo6MZ^  
amount of rates chargeable 应征差饷数额 \k]x;S<a  
amount of share capital 股本额 @*0cMO;SpG  
amount of sums assured 承保款额  U3izvM  
amount of variation 变动幅度 ]J* ,g,  
amount of vote 拨款数额 cFN'bftH4  
amount payable 应付款额 Ti2Ls5H}  
amount receivable 应收款额 '8fk+>M  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 DNR~_3Aq  
analysis 分析 kdxz!  
ancillary risk 附属风险 nI/kw%<  
annual account 周年帐目；周年帐目报表；年度决算；年结 A%Xt|=^_  
annual accounting date 年结日期 ?E9DXg  
annual allowance 每年免税额；年积金；年度津贴；年津 RrhT'':[  
annual balance 年度余额 &X|<@'933  
annual disposable income 每年可动用收入 SFb{o<0 =  
annual estimates 周年预算 ;>%~9j1C  
annual fee 年费 'S<%Xm  
annual general meeting 周年大会 W(25TbQ  
annual growth rate 年增率；每年增长率 :qR=>n=  
annual long-term supplement 长期个案每年补助金 #Ei,(xiP  
annual pensionable emolument 可供计算退休金的年薪 Ku/~N#  
annual report 年报 X; 5
Jb  
Annual Report on the Consumer Price Index 《消费物价指数年报》 SR^_cpZoi  
annual return 周年报表；周年申报表；每年报税表格 TgTnqR@/  
Annual Return Rules 《周年报表规则》 f`8OM}un&  
annual review of consumer prices 每年消费物价回顾 q8Nn%o=5V  
annual roll-forward basis 逐年延展方式 ZUp\Ep}  
annual salary 年薪 @ct+7v~  
annual statement 年度报表；年度决算表 MlJVeod  
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 ;' nL:\  
annuitant 年金受益人 dI*'!wK  
annuity 年金 g7CXlT0Q6  
annuity contract 年金合约 c=[q(|+O!  
annuity on human life 人寿年金 2b=)6H1  
antecedent debt 先前的债项 6*n
Ao8gl  
ante-dated cheque 倒填日期支票 16X@^j_   
anticipated expenditure 预期开支 Z,c,G2D  
anticipated net profit 预期纯利 G\/"}B:(  
anticipated revenue 预期收入 Fl{WAg  
anti-inflation measure 反通货膨胀措施 *U=]@I}J  
anti-inflationary stance 反通货膨胀立场 pilh @# _h  
apparent deficit 表面赤字 ~=&t0D  
apparent financial solvency 表面偿债能力 0rokR&Y-d  
apparent partner 表面合伙人 pi5GxDA]  
application for personal assessment 个人入息课税申请书 xMs]Hs  
application of fund 资金应用 tfkr+ /  
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 BHj\G7,S  
appointed actuary 委任精算师 ?$z .K>S5  
appointed auditor 委任核数师；委任审计师 $P: O/O=>  
appointed trustee 委任的受托人 w%c  
appointer 委任人 ~~F2Ij  
apportioned pro rata 按比例分摊 6QZ 5|T ]  
apportionment 分配；分摊 9 L?;FY)_  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 J$9:jE-4  
apportionment formula 分摊方程式 /}5B&TZ=(3  
apportionment of estate duty 遗产税的分摊 [9mL $;M W  
appraisal 估价；评估 | A:@&|  
appreciable growth 可观增长 2UP,Tgn..  
appreciable impact 显着影响 P20|RvE  
appreciable increase 可观增长 *zVvQ=  
appreciation 增值；升值 oc{EuW{Ag  
appreciation against other currencies 相对其他货币升值 !EF(*~r!9L  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ?Qqd "=k4  
appreciation tax 增值税 C+K=[

 
appropriation 拨款；拨用；拨付 b!$}ma;B  
appropriation account 拨款帐目 x`Fjf/1T*m  
Appropriation Bill 拨款法案 Qbeeq6  
appropriation-in-aid system 补助拨款办法 5IqQ|/m<6  
approved assets 核准资产 uH\kQ9f  
approved basket stock 认可一篮子证券 *s)}Bj  
approved budget 核准预算 Q;h3v1GC\P  
approved charitable donation 认可慈善捐款 pKJK9@Ad  
approved charitable institution 认可慈善机构 X1A<$Am1  
approved currency 核准货币；认可货币 nhdTTap&9  
approved estimates 核准预算 Nm ]% }  
approved estimates of expenditure 核准开支预算 Di=9m
HC  
approved overseas insurer 核准海外保险人 _qWC4NMF(  
approved overseas trust company 核准海外信托公司 hPdx(E)8!d  
approved pooled investment fund 核准汇集投资基金 zPZF|%|  
approved provident fund scheme 认可公积金计划 , fb( WY  
approved provision 核准拨款 Vm8D"I5i  
approved redeemable share 核准可赎回股份 jB@4b'y  
approved regional stock 认可地区性证券 FA>1x*;c  
approved retirement scheme 认可退休金计划 =qoRS0Qa  
approved subordinated loan 核准附属贷款 S7n"3.k  
arbitrage 套戥；套汇；套利 SFjU0*B$  
arbitrageur 套戥者；套汇者 gbOCR1PBg  
arbitrary amount 临时款项 X;fy\HaU  
arrangement 措施；安排；协定 *
+lsZ8'^C  
arrears 欠款 8&}~'4[b[$  
arrears of pay 欠付薪酬 'pP-rdx  
arrears of revenue 逾期未收税款；逾期未收的帐项 :kw0y  
articles of association 组织章程；组织细则；组织章程细则 FWPW/oC  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 . %(^mK)zQ  
ascertainment of profit 确定利润 2HOe__Ns  
"Asia Clear" “亚洲结算系统”