[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 jAdZS\?w  
allotment notice 股份配售通知；配股通知 !j /54,  
allotment of shares 股份分配 =~TPrO^  
allowable 可获宽免；免税的 1<Vke$  
allowable business loss 可扣除的营业亏损 XXA.wPD-  
allowable expenses 可扣税的支出 s6k(K>P l  
allowance 免税额；津贴；备抵；准备金 W~FU!C?]  
allowance for debts 债项的免税额 P1^O0)  
allowance for depreciation by wear and tear 耗损折旧免税额 3e9UDN2  
allowance for funeral expenses 殡殓费的免税额 mFmx
Ev  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 0),fY(D2T  
allowance for repairs and outgoings 修葺及支出方面的免税额 *i {e$Zv'  
allowance to debtor 给债务人的津贴 \,#;gS"  
alteration of capital 资本更改 p6&<eMwFA  
alternate trustee 候补受托人 V
jd(Z  
amalgamation 合并 sR^b_/ElxT  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 mkq246<D~  
ambit of charges 征税范围；收费范围 qP-_xpu]R  
amended valuation 经修订的估值 Y;@]G=a   
American Commodities Exchange 美国商品交易所 t t|P-p
-  
American Express Bank Limited 美国运通银行 97/4J  
American Stock Exchange 美国证券交易所 [+L!c}#  
amortization 摊销 #/5
eQTBD  
amount due from banks 存放银行同业的款项 sN K^.0  
amount due from banks abroad 存放海外银行同业的款项 6z]y =J  
amount due from holding companies 控股公司欠款 1'P4{T0 [  
amount due from local banks 存放本港银行同业的款项 E;,__  
amount due to banks 银行同业的存款 _St":9'uU  
amount due to banks abroad 海外银行同业的存款 @?RaU4e  
amount due to holding companies 控股公司存款 9I*2xy|I  
amount due to local banks 本港银行同业的存款 G7i0P j  
amount due to outport banks 外埠银行同业的存款 
uAs!5h  
amount for note issue 发行纸币的款额 H^dw=kS  
amount of bond 担保契据的款额 B6@q `Bmw.  
amount of consideration 代价款额 zK>m4+)~  
amount of contribution 供款数额 x.$cP  
amount of indebtedness 负债款额 OO</d:  
amount of principal of the loan 贷款本金额 @urZ  
amount of rates chargeable 应征差饷数额 ky&wv+7  
amount of share capital 股本额 U2LD_-HZ  
amount of sums assured 承保款额 Lq2jXy5#n  
amount of variation 变动幅度 9{e/ V)  
amount of vote 拨款数额 W>qu~ak?x  
amount payable 应付款额 QNXoAx%I  
amount receivable 应收款额 8llXpe  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 !pC`vZG"  
analysis 分析 #U4 f9.FY*  
ancillary risk 附属风险 +d?|R5{3  
annual account 周年帐目；周年帐目报表；年度决算；年结 *sau['Ha  
annual accounting date 年结日期 B`||4*  
annual allowance 每年免税额；年积金；年度津贴；年津 L)4~:f
)B  
annual balance 年度余额 e1y#p3 @d  
annual disposable income 每年可动用收入 Mp=T;Nz  
annual estimates 周年预算 IVy<>xpt  
annual fee 年费 zhbSiw  
annual general meeting 周年大会 $j8 CF3d.6  
annual growth rate 年增率；每年增长率 hk$I-  
annual long-term supplement 长期个案每年补助金 a:OMI  
annual pensionable emolument 可供计算退休金的年薪 q<Qjc  
annual report 年报 (5CgC<  
Annual Report on the Consumer Price Index 《消费物价指数年报》 'nq~1 >i  
annual return 周年报表；周年申报表；每年报税表格 %YbL%i|U  
Annual Return Rules 《周年报表规则》 |KZX_4   
annual review of consumer prices 每年消费物价回顾 ]O{i?tyX  
annual roll-forward basis 逐年延展方式 =qbN?a/?2  
annual salary 年薪 sAPQbTSM  
annual statement 年度报表；年度决算表 P#Whh  
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 n).*=YLN  
annuitant 年金受益人 EZzR"W/  
annuity 年金 _CTg")0o  
annuity contract 年金合约 c`&g.s@N\  
annuity on human life 人寿年金 /n6ZN4  
antecedent debt 先前的债项 H:OpS-b  
ante-dated cheque 倒填日期支票 C<(qk_  
anticipated expenditure 预期开支 R*D5n>~  
anticipated net profit 预期纯利 x^ `IZ{!  
anticipated revenue 预期收入 w^=(:`  
anti-inflation measure 反通货膨胀措施 3)L#V .  
anti-inflationary stance 反通货膨胀立场 4q:8<*W=  
apparent deficit 表面赤字 6!
?] (  
apparent financial solvency 表面偿债能力 KhP_U{)D  
apparent partner 表面合伙人 Om;aE1sW  
application for personal assessment 个人入息课税申请书 UbGnU_}  
application of fund 资金应用 Z:Vde^Ih  
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 Q2)(tB= )  
appointed actuary 委任精算师 )q.ZzijG/  
appointed auditor 委任核数师；委任审计师 = HJ7tele  
appointed trustee 委任的受托人 '9
zKaL  
appointer 委任人 q@~{g[   
apportioned pro rata 按比例分摊 *4LRdLMn  
apportionment 分配；分摊 j
Ko9y  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 zGNW5S9G  
apportionment formula 分摊方程式 ~wF3 $H.@;  
apportionment of estate duty 遗产税的分摊 D(TG)X?  
appraisal 估价；评估 ZHUW1:qs  
appreciable growth 可观增长 J#FHR/zV  
appreciable impact 显着影响 *M*WjEOA  
appreciable increase 可观增长 {\NBNg(Vo  
appreciation 增值；升值 }Y|M+0   
appreciation against other currencies 相对其他货币升值 ^
^*L;b>I  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 b:r8r}49  
appreciation tax 增值税 YJ-<t6  
appropriation 拨款；拨用；拨付 BlZB8KI~  
appropriation account 拨款帐目 @GGQ13Cj(  
Appropriation Bill 拨款法案 ]=ZPSLuEm%  
appropriation-in-aid system 补助拨款办法 2VUN  
approved assets 核准资产 Yk)fBPHr  
approved basket stock 认可一篮子证券 MxUbx+_N  
approved budget 核准预算 k3e6y  
approved charitable donation 认可慈善捐款 _L` uCjA  
approved charitable institution 认可慈善机构 <#;5)!gr{  
approved currency 核准货币；认可货币 g kV`ZT9  
approved estimates 核准预算 'Z=_zG/RX  
approved estimates of expenditure 核准开支预算 HmkxE  
approved overseas insurer 核准海外保险人 E2t&@t%W  
approved overseas trust company 核准海外信托公司 MK@rx6<9  
approved pooled investment fund 核准汇集投资基金 m xBx?xM-  
approved provident fund scheme 认可公积金计划 ]Hq,Pr_+  
approved provision 核准拨款 `B&=ya|bl  
approved redeemable share 核准可赎回股份 Wd+G)Mu_=  
approved regional stock 认可地区性证券 R,["w98a  
approved retirement scheme 认可退休金计划 e==/+  
approved subordinated loan 核准附属贷款 Ek Rx/  
arbitrage 套戥；套汇；套利 F
V7'3f
Ia  
arbitrageur 套戥者；套汇者 3-6M
GL9  
arbitrary amount 临时款项 Y~Vc|zM^(  
arrangement 措施；安排；协定 hO{&bY0  
arrears 欠款 .Ln98#ZR  
arrears of pay 欠付薪酬 gR gB= C{  
arrears of revenue 逾期未收税款；逾期未收的帐项 f2pA+j5[  
articles of association 组织章程；组织细则；组织章程细则 *JZ9'|v_H  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 D|<_96_m  
ascertainment of profit 确定利润 Yl
T&.G  
"Asia Clear" “亚洲结算系统”