[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 b5!
\"v4c  
allotment notice 股份配售通知；配股通知 U fx^@%v  
allotment of shares 股份分配 \R"}=7  
allowable 可获宽免；免税的 X?6E0/r&9  
allowable business loss 可扣除的营业亏损 XOOWrK7O  
allowable expenses 可扣税的支出 T >pz/7gb  
allowance 免税额；津贴；备抵；准备金 l'yX_`*Iq  
allowance for debts 债项的免税额 GUX!kj  
allowance for depreciation by wear and tear 耗损折旧免税额 ]V*ku%L0  
allowance for funeral expenses 殡殓费的免税额 ,/m@<NyK  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 !WTZ=|  
allowance for repairs and outgoings 修葺及支出方面的免税额 hMcSB8?  
allowance to debtor 给债务人的津贴 O &/9wi>!q  
alteration of capital 资本更改 _:RQ9x'  
alternate trustee 候补受托人 3HtLD5%Q  
amalgamation 合并 \VL_  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 +jpaBr-O#  
ambit of charges 征税范围；收费范围 B: '}S
A{  
amended valuation 经修订的估值 Z`_`^ \"  
American Commodities Exchange 美国商品交易所 Sf_q;Ws  
American Express Bank Limited 美国运通银行 f82$_1s^  
American Stock Exchange 美国证券交易所 W|~Jl7hs8Q  
amortization 摊销 !@6P>H
zY$  
amount due from banks 存放银行同业的款项 iCz0T,  
amount due from banks abroad 存放海外银行同业的款项 Ark+Df/  
amount due from holding companies 控股公司欠款 iTX:*$~I  
amount due from local banks 存放本港银行同业的款项 }"$2F0  
amount due to banks 银行同业的存款 <5Ye') +  
amount due to banks abroad 海外银行同业的存款 j|6@>T1  
amount due to holding companies 控股公司存款 m=saUhI*9  
amount due to local banks 本港银行同业的存款 q5Bj0r[/o  
amount due to outport banks 外埠银行同业的存款 S%NS7$`a  
amount for note issue 发行纸币的款额 [Ej#NHs  
amount of bond 担保契据的款额 Sio> QL Y  
amount of consideration 代价款额 '7'*+sgi$  
amount of contribution 供款数额 $A4rdhvd  
amount of indebtedness 负债款额 cpIFjb>u{  
amount of principal of the loan 贷款本金额 |iGfX,C|  
amount of rates chargeable 应征差饷数额 %NyV2W=~X  
amount of share capital 股本额 P M x` PB  
amount of sums assured 承保款额 7@[HRr  
amount of variation 变动幅度 xH,D bAC;  
amount of vote 拨款数额 "7]YvZYu0  
amount payable 应付款额 ]q,5'[=~4h  
amount receivable 应收款额 zC@ ziH>{]  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 Vxr_2Kra  
analysis 分析 %i!=.7o.  
ancillary risk 附属风险 R*"31&3le4  
annual account 周年帐目；周年帐目报表；年度决算；年结 i8h(b2odQ  
annual accounting date 年结日期 '}nH\?(  
annual allowance 每年免税额；年积金；年度津贴；年津 "wPA;4VQ  
annual balance 年度余额 |8QXjzH  
annual disposable income 每年可动用收入 AZj`o  
annual estimates 周年预算 ]JQ+*ZYUE  
annual fee 年费 tK $r_*  
annual general meeting 周年大会 $0kuR!U.N  
annual growth rate 年增率；每年增长率 F!>92H~3G  
annual long-term supplement 长期个案每年补助金 *btLd7c%  
annual pensionable emolument 可供计算退休金的年薪 "8.to=Lx  
annual report 年报 b I%Sq+"}  
Annual Report on the Consumer Price Index 《消费物价指数年报》 A`5/u"]*D  
annual return 周年报表；周年申报表；每年报税表格 `:aml+  
Annual Return Rules 《周年报表规则》 3?}\Hw  
annual review of consumer prices 每年消费物价回顾 ZqDanDM  
annual roll-forward basis 逐年延展方式 6w?l I  
annual salary 年薪 YK=o[nPmK  
annual statement 年度报表；年度决算表 (Xak;Xum1  
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 Mk3~%`  
annuitant 年金受益人 vU4Gw4  
annuity 年金 *mvDh9v  
annuity contract 年金合约 ""Ub^:ucD  
annuity on human life 人寿年金 t PJW|wo  
antecedent debt 先前的债项 6~oo.6bA  
ante-dated cheque 倒填日期支票 y ~PW_,  
anticipated expenditure 预期开支 NcuZw?  
anticipated net profit 预期纯利 UY ^d
FbJ  
anticipated revenue 预期收入 q7z;bA  
anti-inflation measure 反通货膨胀措施 Y=NXfTc
 
anti-inflationary stance 反通货膨胀立场 p aQ"[w  
apparent deficit 表面赤字 5qe6/E@  
apparent financial solvency 表面偿债能力 TKwMgC}<[  
apparent partner 表面合伙人 o4[  
application for personal assessment 个人入息课税申请书 |vGb,&3  
application of fund 资金应用 '\,|B x8Q  
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 /Ezx'h3Q  
appointed actuary 委任精算师 M%3P@GRg  
appointed auditor 委任核数师；委任审计师 u|G&CV#r  
appointed trustee 委任的受托人 Ar;uq7c,G  
appointer 委任人 2!w5eWl,  
apportioned pro rata 按比例分摊  Y  ,  
apportionment 分配；分摊 M*+MhM-  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 96VJE,^h  
apportionment formula 分摊方程式 8E/wUN,Lxj  
apportionment of estate duty 遗产税的分摊 hja;d1yH  
appraisal 估价；评估 A >bpP  
appreciable growth 可观增长 odPdWV,&*  
appreciable impact 显着影响 v MlT  
appreciable increase 可观增长 G*`H2-,  
appreciation 增值；升值 K> rZJ[a  
appreciation against other currencies 相对其他货币升值 AZHZU
d4  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ,A{'lu  
appreciation tax 增值税 ].!^BYNht  
appropriation 拨款；拨用；拨付 ?*nFz0cs^  
appropriation account 拨款帐目 5n1aRA1  
Appropriation Bill 拨款法案 US.7:S-r"  
appropriation-in-aid system 补助拨款办法 +=N!37+G  
approved assets 核准资产 ycPGv.6  
approved basket stock 认可一篮子证券 ./KXElvQ%  
approved budget 核准预算 Jc3Z1Tt  
approved charitable donation 认可慈善捐款 b3vPGR  
approved charitable institution 认可慈善机构 wnPg).  
approved currency 核准货币；认可货币 0DZ}8"2  
approved estimates 核准预算 Sc?UjEs  
approved estimates of expenditure 核准开支预算 W ZAkp|R  
approved overseas insurer 核准海外保险人 J% b`*?A  
approved overseas trust company 核准海外信托公司 ~vGX(8N  
approved pooled investment fund 核准汇集投资基金 
nZtP!^#  
approved provident fund scheme 认可公积金计划 J8
;lG  
approved provision 核准拨款 +n>_NVe  
approved redeemable share 核准可赎回股份 Q,`R-?v  
approved regional stock 认可地区性证券 JO&~mio  
approved retirement scheme 认可退休金计划 MT3TWWtZ:  
approved subordinated loan 核准附属贷款 k%gO  
arbitrage 套戥；套汇；套利 8NUVHcB6  
arbitrageur 套戥者；套汇者 $*k9e^{S  
arbitrary amount 临时款项 l$\
OSG  
arrangement 措施；安排；协定 Ed>Dhy6\r  
arrears 欠款 nG~#o  
arrears of pay 欠付薪酬 oRALhaI  
arrears of revenue 逾期未收税款；逾期未收的帐项 ?6#F9\  
articles of association 组织章程；组织细则；组织章程细则 [dXpz^Co  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 }}Kjb  
ascertainment of profit 确定利润 WxrGoo^  
"Asia Clear" “亚洲结算系统”