[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 ?o(X0  
allotment notice 股份配售通知；配股通知 a^}P_hg}-  
allotment of shares 股份分配 }vxH)U6$q  
allowable 可获宽免；免税的 &_^*rD~  
allowable business loss 可扣除的营业亏损 )6R#k8'ERr  
allowable expenses 可扣税的支出 >LaL!PnZ  
allowance 免税额；津贴；备抵；准备金 DEwtP   
allowance for debts 债项的免税额 F+y`4>x  
allowance for depreciation by wear and tear 耗损折旧免税额 N5an9r&z(1  
allowance for funeral expenses 殡殓费的免税额 d_7Xlp@  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 (R*jt,x  
allowance for repairs and outgoings 修葺及支出方面的免税额 O\8|niW|  
allowance to debtor 给债务人的津贴 i6ypx  
alteration of capital 资本更改 .gkPG'm[  
alternate trustee 候补受托人 SnF[mN'  
amalgamation 合并 =&b$W/l)0  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 [Fj#7VZK  
ambit of charges 征税范围；收费范围 wrb& ta  
amended valuation 经修订的估值 |e[0Qo@  
American Commodities Exchange 美国商品交易所 &'ETx
"  
American Express Bank Limited 美国运通银行 yjFQk,A  
American Stock Exchange 美国证券交易所 #m$%S%s  
amortization 摊销 ,t&-`U]AX  
amount due from banks 存放银行同业的款项 ^Er`{|o6u  
amount due from banks abroad 存放海外银行同业的款项 A%w]~ chC9  
amount due from holding companies 控股公司欠款 tfKeo|DM"  
amount due from local banks 存放本港银行同业的款项 |tJ%:`DGw  
amount due to banks 银行同业的存款 MbFe1U]B  
amount due to banks abroad 海外银行同业的存款 >/`cmNmb  
amount due to holding companies 控股公司存款 5eSTT#[+R  
amount due to local banks 本港银行同业的存款 0V,MDX}#_  
amount due to outport banks 外埠银行同业的存款 pr,1Wp0l  
amount for note issue 发行纸币的款额 "oXAIfU#T  
amount of bond 担保契据的款额 H|:)K^o  
amount of consideration 代价款额 2GKU9cV*`  
amount of contribution 供款数额 _5S$mc8K0  
amount of indebtedness 负债款额 <^'+]?  
amount of principal of the loan 贷款本金额 I\%Lb z  
amount of rates chargeable 应征差饷数额 95 .'t}  
amount of share capital 股本额 u, ,WD  
amount of sums assured 承保款额 yz$1qEII`q  
amount of variation 变动幅度 v9`B.(Ru  
amount of vote 拨款数额 jv=f@:[`I  
amount payable 应付款额 IS4K$Ac.  
amount receivable 应收款额 m"7R 4O  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 "XsY~  
analysis 分析 H1j6.i}q  
ancillary risk 附属风险 } =m?gF%3  
annual account 周年帐目；周年帐目报表；年度决算；年结 nzJi)A./  
annual accounting date 年结日期 GJt9hDM$0  
annual allowance 每年免税额；年积金；年度津贴；年津 &c9Fw:f;  
annual balance 年度余额 FRQ("6(  
annual disposable income 每年可动用收入 fQ_8{=<-&X  
annual estimates 周年预算 W (c\$2`  
annual fee 年费 kDP^[V P+  
annual general meeting 周年大会 L?C~ qS2g  
annual growth rate 年增率；每年增长率 + siNU#!  
annual long-term supplement 长期个案每年补助金 c%/&@
vs7  
annual pensionable emolument 可供计算退休金的年薪 f#Cdx"  
annual report 年报 _v=WjN  
Annual Report on the Consumer Price Index 《消费物价指数年报》 DSZhl-uGM  
annual return 周年报表；周年申报表；每年报税表格 ~)IJE+e>}  
Annual Return Rules 《周年报表规则》 :XZom+>2n  
annual review of consumer prices 每年消费物价回顾 ?[/,*
Q%  
annual roll-forward basis 逐年延展方式 8[`<u[Iv  
annual salary 年薪 )[X!/KR90  
annual statement 年度报表；年度决算表 mf_'| WDs  
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 ZV4' |q  
annuitant 年金受益人 E/P53CD  
annuity 年金 |A/_Qe|s2  
annuity contract 年金合约 [Q_|6Di  
annuity on human life 人寿年金 (IHBib "  
antecedent debt 先前的债项 E^W*'D  
ante-dated cheque 倒填日期支票 Yn2^n T=8  
anticipated expenditure 预期开支 cE>/iZc  
anticipated net profit 预期纯利 %
vYlu%c<  
anticipated revenue 预期收入 +9rbQ?'  
anti-inflation measure 反通货膨胀措施 &0Zk3D4  
anti-inflationary stance 反通货膨胀立场 &:f'{>3 z  
apparent deficit 表面赤字 t\d;}@bl  
apparent financial solvency 表面偿债能力 s:F+bG}|  
apparent partner 表面合伙人 Q09~vFBg  
application for personal assessment 个人入息课税申请书 [\n.[4gq"  
application of fund 资金应用 tU/NwA"  
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 #|h8u`  
appointed actuary 委任精算师 n(Op<  
appointed auditor 委任核数师；委任审计师 3^yWpSC
 
appointed trustee 委任的受托人 L\CM);y  
appointer 委任人 <U`Nb) &  
apportioned pro rata 按比例分摊 QO1Gq9  
apportionment 分配；分摊 yzb&
  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 ,k' 6<Hw  
apportionment formula 分摊方程式 -"9)c^KVx  
apportionment of estate duty 遗产税的分摊 Jd6Q9~z#  
appraisal 估价；评估 bO%ck-om!  
appreciable growth 可观增长 R*eM 1  
appreciable impact 显着影响 8&hn$~ate  
appreciable increase 可观增长 Cy'W!qH  
appreciation 增值；升值 ]JuB6o_L  
appreciation against other currencies 相对其他货币升值 9sU,.T  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 TsW6w  
appreciation tax 增值税 *`'%tp"'+  
appropriation 拨款；拨用；拨付 ;QD;5 <1  
appropriation account 拨款帐目 "dOY_@kg  
Appropriation Bill 拨款法案 HcS^3^Y  
appropriation-in-aid system 补助拨款办法 ([o:_5/8I  
approved assets 核准资产 x+`3G.  
approved basket stock 认可一篮子证券 1RHH<c%2n  
approved budget 核准预算 a3IB, dr5P  
approved charitable donation 认可慈善捐款 irj}:f;!eF  
approved charitable institution 认可慈善机构 sswAI|6ou  
approved currency 核准货币；认可货币 2;r^~ :  
approved estimates 核准预算 iGNKf|8{  
approved estimates of expenditure 核准开支预算 vGp@YABM  
approved overseas insurer 核准海外保险人 7B"aFnK;[J  
approved overseas trust company 核准海外信托公司 $:Zxb  
approved pooled investment fund 核准汇集投资基金 o;C)!  
approved provident fund scheme 认可公积金计划 wk/U"@lq  
approved provision 核准拨款 A~SSu.L@  
approved redeemable share 核准可赎回股份 W\Y 4%y}  
approved regional stock 认可地区性证券 >&Lu0oHH  
approved retirement scheme 认可退休金计划 X]%4QIeS  
approved subordinated loan 核准附属贷款 n:kxG  
arbitrage 套戥；套汇；套利 !&%bl  
arbitrageur 套戥者；套汇者 Z9bPj8d  
arbitrary amount 临时款项 Ll48)P{+}V  
arrangement 措施；安排；协定 me\)JCZpb{  
arrears 欠款 I@v.Hqg+7  
arrears of pay 欠付薪酬 3_-m>J**  
arrears of revenue 逾期未收税款；逾期未收的帐项 I65GUX#DV  
articles of association 组织章程；组织细则；组织章程细则
:b)@h|4  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 S@-X?Lu  
ascertainment of profit 确定利润 (XWs4R.mkb  
"Asia Clear" “亚洲结算系统”