[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 z VnIr<!8_  
allotment notice 股份配售通知；配股通知 '"Bex`  
allotment of shares 股份分配 {]+ jL1  
allowable 可获宽免；免税的 ; qO@A1Hq  
allowable business loss 可扣除的营业亏损 'g. :MQ8  
allowable expenses 可扣税的支出 Bfbl#ZkyL  
allowance 免税额；津贴；备抵；准备金 2}D,df'W4  
allowance for debts 债项的免税额 [vE$R@TZ0!  
allowance for depreciation by wear and tear 耗损折旧免税额 |c<XSX?ir  
allowance for funeral expenses 殡殓费的免税额
_Mlhumt  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 kJ/+IGV^v  
allowance for repairs and outgoings 修葺及支出方面的免税额 J09*v)L  
allowance to debtor 给债务人的津贴 }'u3U"9)  
alteration of capital 资本更改 HTxB=Q|  
alternate trustee 候补受托人 K3
Huu!Tr  
amalgamation 合并 2q+la|1Cr  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 #g,H("Qy({  
ambit of charges 征税范围；收费范围 TLy;4R2Nn  
amended valuation 经修订的估值 Lt>?y&CcQ  
American Commodities Exchange 美国商品交易所 rZ pbu>S  
American Express Bank Limited 美国运通银行 &Y 'z?N  
American Stock Exchange 美国证券交易所 STv(kQs  
amortization 摊销 ^n t~-%  
amount due from banks 存放银行同业的款项 TV? ^c?{5  
amount due from banks abroad 存放海外银行同业的款项 OE6#
YT  
amount due from holding companies 控股公司欠款 aWdUu
id  
amount due from local banks 存放本港银行同业的款项 :g&>D#{  
amount due to banks 银行同业的存款 Nc,*hsx'  
amount due to banks abroad 海外银行同业的存款 VZ;@S3TS  
amount due to holding companies 控股公司存款 P1$f}K}  
amount due to local banks 本港银行同业的存款  /;+oz  
amount due to outport banks 外埠银行同业的存款 v<j2L"bj  
amount for note issue 发行纸币的款额 )#C_mB$-#  
amount of bond 担保契据的款额 %@>YNPD`E  
amount of consideration 代价款额 :#qUMiu$  
amount of contribution 供款数额 sbzeY1  
amount of indebtedness 负债款额 R;%^ j=Q  
amount of principal of the loan 贷款本金额 X!o@f$  
amount of rates chargeable 应征差饷数额 gEE9/\>%-  
amount of share capital 股本额 ZHz^S)o\[s  
amount of sums assured 承保款额 }&mj.
hGv  
amount of variation 变动幅度 wI *Y{J  
amount of vote 拨款数额 nz>K{(  
amount payable 应付款额 [@g~  
amount receivable 应收款额 ]XY0c6 <  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 @?m+Z"o|z  
analysis 分析 av)?>J~;  
ancillary risk 附属风险 Il|GCj*N  
annual account 周年帐目；周年帐目报表；年度决算；年结 _'&k#Q  
annual accounting date 年结日期 k/U>N|5  
annual allowance 每年免税额；年积金；年度津贴；年津 ,b$z!dvhl  
annual balance 年度余额 }N@n{bu+  
annual disposable income 每年可动用收入 tO 7I&LNE  
annual estimates 周年预算
m.!wsw  
annual fee 年费 #o~[1K+Yq  
annual general meeting 周年大会 <H!O:Mf_p  
annual growth rate 年增率；每年增长率 f:S}h-AL&  
annual long-term supplement 长期个案每年补助金 Rw/Ciw2@?  
annual pensionable emolument 可供计算退休金的年薪 k2pT1QZnt  
annual report 年报 s~=g*99H  
Annual Report on the Consumer Price Index 《消费物价指数年报》 z[*zuo  
annual return 周年报表；周年申报表；每年报税表格 Jlz9E|*qV  
Annual Return Rules 《周年报表规则》 &u("|O)w$  
annual review of consumer prices 每年消费物价回顾 'bl%Y)
.9w  
annual roll-forward basis 逐年延展方式 TKd6MZhT  
annual salary 年薪 yk`)
Cq%=;  
annual statement 年度报表；年度决算表 \PzN XQ$  
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 hw*1gm  
annuitant 年金受益人 +eC3?B8rN  
annuity 年金 2HSb.&7-G  
annuity contract 年金合约 $ND90my  
annuity on human life 人寿年金 p x0Sy
|  
antecedent debt 先前的债项 u"\=^F
 
ante-dated cheque 倒填日期支票 / xs9.w8-  
anticipated expenditure 预期开支 .izf#r:<  
anticipated net profit 预期纯利 f'i6QMk\&  
anticipated revenue 预期收入 ^zHRSO  
anti-inflation measure 反通货膨胀措施 4'` C1a  
anti-inflationary stance 反通货膨胀立场 ;c$@@l  
apparent deficit 表面赤字 *N`;I@Q"[  
apparent financial solvency 表面偿债能力 - {0g#G  
apparent partner 表面合伙人 v:?o3 S  
application for personal assessment 个人入息课税申请书 j6HR&vIM  
application of fund 资金应用 oikxg!0S  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 >r=6A   
appointed actuary 委任精算师 ZOC#i i`:  
appointed auditor 委任核数师；委任审计师 =D}4X1l  
appointed trustee 委任的受托人 M.S s:ttj  
appointer 委任人 an.`dBm  
apportioned pro rata 按比例分摊 -( (Z@T1k  
apportionment 分配；分摊 _Yy:s2I8B  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 %OEq,Tb  
apportionment formula 分摊方程式 HZ{n&iJ  
apportionment of estate duty 遗产税的分摊 #%4=)M>^  
appraisal 估价；评估 IKo;9|2U  
appreciable growth 可观增长 H }B2A"  
appreciable impact 显着影响 +O4(a.  
appreciable increase 可观增长 ]
{Z8  
appreciation 增值；升值 qrpb[)Ll  
appreciation against other currencies 相对其他货币升值 Fav ^^vf*1  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 4QO/ff[ o  
appreciation tax 增值税 h07eEg  
appropriation 拨款；拨用；拨付 d-h"JZ9  
appropriation account 拨款帐目 JdO)YlM-  
Appropriation Bill 拨款法案 nGns}\!7'  
appropriation-in-aid system 补助拨款办法 ~o i)Lf1  
approved assets 核准资产 GZ"&L?ti  
approved basket stock 认可一篮子证券 b[yE~EQxr  
approved budget 核准预算 &kiF/F 1  
approved charitable donation 认可慈善捐款 EavX8r  
approved charitable institution 认可慈善机构 (![t_r
0  
approved currency 核准货币；认可货币 K0oFPDJN  
approved estimates 核准预算 Li]k7w?H  
approved estimates of expenditure 核准开支预算 6< >SHw  
approved overseas insurer 核准海外保险人 ^&-a/'D$,  
approved overseas trust company 核准海外信托公司 vlu$!4I  
approved pooled investment fund 核准汇集投资基金 x2@,9OUx  
approved provident fund scheme 认可公积金计划 F3Ap1-%z  
approved provision 核准拨款 _[F@1NJ  
approved redeemable share 核准可赎回股份 L{<7.?{Y  
approved regional stock 认可地区性证券 DFc [z"[  
approved retirement scheme 认可退休金计划 <}]{~y  
approved subordinated loan 核准附属贷款 ogJ<e_m  
arbitrage 套戥；套汇；套利 yhwy>12,K  
arbitrageur 套戥者；套汇者 +aj^Cs1$  
arbitrary amount 临时款项 /p 5=i  
arrangement 措施；安排；协定 P.h.MA]  
arrears 欠款 ~{P:sjs U  
arrears of pay 欠付薪酬 6"+8M 3M l  
arrears of revenue 逾期未收税款；逾期未收的帐项 L1{T ?aII  
articles of association 组织章程；组织细则；组织章程细则 z&>|*C.Y  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 FQ!Oxlq,Q  
ascertainment of profit 确定利润 gB >pd?d  
"Asia Clear" “亚洲结算系统”