[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 bb}?h]a  
allotment notice 股份配售通知；配股通知 16?C@`S>  
allotment of shares 股份分配 $HxS:3D%D  
allowable 可获宽免；免税的 "Tv:*L5  
allowable business loss 可扣除的营业亏损 }I]W'<jY  
allowable expenses 可扣税的支出 Hv8H.^D>  
allowance 免税额；津贴；备抵；准备金 .>wFztK  
allowance for debts 债项的免税额 =},{8fZ4  
allowance for depreciation by wear and tear 耗损折旧免税额 jFG5)t<D  
allowance for funeral expenses 殡殓费的免税额 s%^o*LQ|9  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 XddHP;x  
allowance for repairs and outgoings 修葺及支出方面的免税额 bs BZE  
allowance to debtor 给债务人的津贴 +2Z#
M  
alteration of capital 资本更改 0U%Xm[:  
alternate trustee 候补受托人 ^&-a/'D$,  
amalgamation 合并 vlu$!4I  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 x2@,9OUx  
ambit of charges 征税范围；收费范围 gvGi%g q  
amended valuation 经修订的估值 +YuzpuxjJ  
American Commodities Exchange 美国商品交易所 7OE[RX8!f  
American Express Bank Limited 美国运通银行 <XvYa{t]{  
American Stock Exchange 美国证券交易所 2kVp_=c  
amortization 摊销 4#7Umj  
amount due from banks 存放银行同业的款项 ewym1}o  
amount due from banks abroad 存放海外银行同业的款项 xHe^"LL  
amount due from holding companies 控股公司欠款 Dp`HeSKU^  
amount due from local banks 存放本港银行同业的款项 SY|Ez!tU:N  
amount due to banks 银行同业的存款 p/3B
D&6  
amount due to banks abroad 海外银行同业的存款 5j`v`[B;  
amount due to holding companies 控股公司存款 1AT'S;`  
amount due to local banks 本港银行同业的存款 @/ k x er  
amount due to outport banks 外埠银行同业的存款 `36N n+A  
amount for note issue 发行纸币的款额 'bPk'pj9  
amount of bond 担保契据的款额 D^|7#b,zcH  
amount of consideration 代价款额 fnWsm4  
amount of contribution 供款数额 +6oG@  
amount of indebtedness 负债款额 T/NjNEd#  
amount of principal of the loan 贷款本金额 v8~YR'T0`V  
amount of rates chargeable 应征差饷数额 :!']p2B  
amount of share capital 股本额 / gu3@@h  
amount of sums assured 承保款额 {_(+>v"eJ  
amount of variation 变动幅度 Hd374U<8]T  
amount of vote 拨款数额 T .
hb#oO  
amount payable 应付款额 ?@DNsVwb  
amount receivable 应收款额 x6%#wsvS  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 "wINBya'M  
analysis 分析 H-2_j  
ancillary risk 附属风险 sUbFRq  
annual account 周年帐目；周年帐目报表；年度决算；年结 `.8UKSH+  
annual accounting date 年结日期 s/h7G }Mu  
annual allowance 每年免税额；年积金；年度津贴；年津 SM<d  
annual balance 年度余额 e#khl9j*bt  
annual disposable income 每年可动用收入 3~<}bee5|q  
annual estimates 周年预算 b2s~%}T  
annual fee 年费 lQL:3U0DjU  
annual general meeting 周年大会 'hF@><sqk  
annual growth rate 年增率；每年增长率 0;<OYbm3<  
annual long-term supplement 长期个案每年补助金 7E~4)k0<  
annual pensionable emolument 可供计算退休金的年薪 s:b"\7  
annual report 年报 CV3DMA  
Annual Report on the Consumer Price Index 《消费物价指数年报》 6c&Y  
annual return 周年报表；周年申报表；每年报税表格  Uouq>N  
Annual Return Rules 《周年报表规则》 vI|As+`$d  
annual review of consumer prices 每年消费物价回顾 nvH|Ngg Q  
annual roll-forward basis 逐年延展方式 SK-W%t  
annual salary 年薪 W>/UBN3  
annual statement 年度报表；年度决算表 t!t=|JNf{  
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 $H;+}VQ  
annuitant 年金受益人 anC+r(jjg9  
annuity 年金 Dft%ip2  
annuity contract 年金合约 lkwh'@s.  
annuity on human life 人寿年金 e "n
|jRh  
antecedent debt 先前的债项 c3W BALdh  
ante-dated cheque 倒填日期支票 gt@SuX!@{^  
anticipated expenditure 预期开支 ,ux+Qz5(  
anticipated net profit 预期纯利 }dKLMNqPA  
anticipated revenue 预期收入 J*K<FFp3<  
anti-inflation measure 反通货膨胀措施 Bm}iU~(Z`  
anti-inflationary stance 反通货膨胀立场 tN2 W8d  
apparent deficit 表面赤字 (3W&AM  
apparent financial solvency 表面偿债能力 2*Q3.2 Z  
apparent partner 表面合伙人 *<q4S(l  
application for personal assessment 个人入息课税申请书 m8AAp1=  
application of fund 资金应用 '\t7jQ
 
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 /[?Jylj  
appointed actuary 委任精算师 Ue!Q."  
appointed auditor 委任核数师；委任审计师 g_M^E-3  
appointed trustee 委任的受托人 l{Er+)a  
appointer 委任人 JJ-i_5\q  
apportioned pro rata 按比例分摊 (}jL_ E  
apportionment 分配；分摊 Rsn^eR 6^  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 t3>$|}O]t  
apportionment formula 分摊方程式 oIxH3T  
apportionment of estate duty 遗产税的分摊 q~h:<,5  
appraisal 估价；评估 s.rT]  
appreciable growth 可观增长 .eY`Ri<3t  
appreciable impact 显着影响 ZAeQ~
j~  
appreciable increase 可观增长 }p{;^B  
appreciation 增值；升值 4swKjN &  
appreciation against other currencies 相对其他货币升值 M2p<u-6 "  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 2LK]Q/WG,+  
appreciation tax 增值税 M=[th  
appropriation 拨款；拨用；拨付 Nb1J ~v  
appropriation account 拨款帐目 2GUupnQkD  
Appropriation Bill 拨款法案 k%Eh{dA  
appropriation-in-aid system 补助拨款办法 >[Rz <yv  
approved assets 核准资产 #_fY4vEO  
approved basket stock 认可一篮子证券 |D<+X^0'  
approved budget 核准预算 sg$4G:l  
approved charitable donation 认可慈善捐款 H&K3"Ulw  
approved charitable institution 认可慈善机构 pl\b-  
approved currency 核准货币；认可货币 X:{WZs"[x  
approved estimates 核准预算 4+Ti7p06&\  
approved estimates of expenditure 核准开支预算 (:OHyeNt  
approved overseas insurer 核准海外保险人 "kr,x3 =  
approved overseas trust company 核准海外信托公司 ]QS](BbD:  
approved pooled investment fund 核准汇集投资基金 q^]tyU!w  
approved provident fund scheme 认可公积金计划 ?Pnx~m{%*  
approved provision 核准拨款 7E\gxQ(vU  
approved redeemable share 核准可赎回股份 WW6yFriuW  
approved regional stock 认可地区性证券 [>p6   
approved retirement scheme 认可退休金计划  f`J|>Vk  
approved subordinated loan 核准附属贷款 f~*K {7  
arbitrage 套戥；套汇；套利 =GTD"*vwr  
arbitrageur 套戥者；套汇者 lY,/W  
arbitrary amount 临时款项 QkE,T0,/?h  
arrangement 措施；安排；协定
$iHoOYx]<  
arrears 欠款 :x+ig5  
arrears of pay 欠付薪酬 }{mG/(LX8  
arrears of revenue 逾期未收税款；逾期未收的帐项 w+Vk3c5uI)  
articles of association 组织章程；组织细则；组织章程细则 "Z~`e]>  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 ,R}Z=w#  
ascertainment of profit 确定利润 zAI|Jv@  
"Asia Clear" “亚洲结算系统”