[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 M,9f}V)  
allotment notice 股份配售通知；配股通知 [Gb8o'  
allotment of shares 股份分配 I.}E#f/A'  
allowable 可获宽免；免税的 6M_,4> -  
allowable business loss 可扣除的营业亏损 f>_' ]eM%  
allowable expenses 可扣税的支出 odpjEeQ C  
allowance 免税额；津贴；备抵；准备金 nJo6;_MI!  
allowance for debts 债项的免税额 -Fs<{^E3j  
allowance for depreciation by wear and tear 耗损折旧免税额 ],
ISWb  
allowance for funeral expenses 殡殓费的免税额 }EWPLJA  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 t=(CCq_N,  
allowance for repairs and outgoings 修葺及支出方面的免税额 D~JrO]mi  
allowance to debtor 给债务人的津贴 z
H+a*R  
alteration of capital 资本更改 r(cd?sL96R  
alternate trustee 候补受托人 (\N Z)Ys  
amalgamation 合并 sM'%apM#  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 &,~Oi(SX5  
ambit of charges 征税范围；收费范围 7^Q4?(A  
amended valuation 经修订的估值 P>i[X0UnL  
American Commodities Exchange 美国商品交易所 uz;z+Bd^  
American Express Bank Limited 美国运通银行 =?gB@vS  
American Stock Exchange 美国证券交易所 hE>%LcP  
amortization 摊销 if
y}xv  
amount due from banks 存放银行同业的款项 .+ g8zbD4  
amount due from banks abroad 存放海外银行同业的款项 <C,lHt  
amount due from holding companies 控股公司欠款 jpek=4E
 
amount due from local banks 存放本港银行同业的款项 K.K=\ Y2  
amount due to banks 银行同业的存款 jUCrj '  
amount due to banks abroad 海外银行同业的存款 1US4:6xX_  
amount due to holding companies 控股公司存款 wm/=]*jpK  
amount due to local banks 本港银行同业的存款 /V@9!  
amount due to outport banks 外埠银行同业的存款 JQ)w/@Vu=  
amount for note issue 发行纸币的款额 /KH,11)yc  
amount of bond 担保契据的款额 '&hk?  
amount of consideration 代价款额 f/NfvLi(AU  
amount of contribution 供款数额 +GqUI~a
 
amount of indebtedness 负债款额 ijR,%
qg  
amount of principal of the loan 贷款本金额 YE5B^sQ1  
amount of rates chargeable 应征差饷数额 y)e8pPDG  
amount of share capital 股本额 '6zD `Q  
amount of sums assured 承保款额 Zw<\^1  
amount of variation 变动幅度 E2~&GkU.UN  
amount of vote 拨款数额 Ga
1(T$|H  
amount payable 应付款额 R-V4Ju[:  
amount receivable 应收款额 UiLiy?EJ  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 OkaNVTB  
analysis 分析 >Kjl>bq  
ancillary risk 附属风险 HSsG0&'-Y  
annual account 周年帐目；周年帐目报表；年度决算；年结 V*1hoC#  
annual accounting date 年结日期 W2F*+M  
annual allowance 每年免税额；年积金；年度津贴；年津 Td/J6Q90  
annual balance 年度余额 .P^
&sl*J  
annual disposable income 每年可动用收入 ^\ocH|D  
annual estimates 周年预算 6_w
j,7  
annual fee 年费 -\V! f6Q  
annual general meeting 周年大会 `}Z`aK  
annual growth rate 年增率；每年增长率 lqoJ2JMy  
annual long-term supplement 长期个案每年补助金 Qaeg3f3F3  
annual pensionable emolument 可供计算退休金的年薪 7lH3)9G;  
annual report 年报 \x9.[?;=e  
Annual Report on the Consumer Price Index 《消费物价指数年报》 M4`.[P4  
annual return 周年报表；周年申报表；每年报税表格 +<1MY'> y  
Annual Return Rules 《周年报表规则》 1ms(03dp  
annual review of consumer prices 每年消费物价回顾 qRnD{g|{1  
annual roll-forward basis 逐年延展方式 >j$y@"+  
annual salary 年薪 .ZK^kcyA  
annual statement 年度报表；年度决算表 U8
gf_R'  
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 b>Em~NMu_  
annuitant 年金受益人 Z_.xglq{  
annuity 年金 o3OtG#g2  
annuity contract 年金合约 X&14;lu%p  
annuity on human life 人寿年金 Cl>{vSN  
antecedent debt 先前的债项 }s++^uX6  
ante-dated cheque 倒填日期支票 f\U(7)2  
anticipated expenditure 预期开支 <*F!A' w2o  
anticipated net profit 预期纯利 
3yw`%$d5  
anticipated revenue 预期收入 bc}BQ|Q  
anti-inflation measure 反通货膨胀措施 me@xl}  
anti-inflationary stance 反通货膨胀立场
Qf#=Y j  
apparent deficit 表面赤字 )~[rb<:)b  
apparent financial solvency 表面偿债能力 &b:SDl6  
apparent partner 表面合伙人 D@ 4sq^|2  
application for personal assessment 个人入息课税申请书 [.j&~\AG  
application of fund 资金应用 Yw_^]:~  
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 D(&XmC[\Y  
appointed actuary 委任精算师 NA;OT7X[  
appointed auditor 委任核数师；委任审计师 J,Rp&tavt:  
appointed trustee 委任的受托人 xh`4s  
appointer 委任人 =Y`e?\#`  
apportioned pro rata 按比例分摊 %-J}m  
apportionment 分配；分摊 eWWt
Mnq  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 F+Q(^Nk  
apportionment formula 分摊方程式 d;FOmo4  
apportionment of estate duty 遗产税的分摊 jH~VjE>  
appraisal 估价；评估 Ml
H0  
appreciable growth 可观增长 =Hf`yH\#  
appreciable impact 显着影响 #)b0&wyW6i  
appreciable increase 可观增长 J-d>#'Wb|  
appreciation 增值；升值 Oz-;2  
appreciation against other currencies 相对其他货币升值 uP NZ^lM  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 GA+#'R  
appreciation tax 增值税 jWNF3\  
appropriation 拨款；拨用；拨付 `m+o^!SGe  
appropriation account 拨款帐目 i8|0z I  
Appropriation Bill 拨款法案 bJ5 VlK67R  
appropriation-in-aid system 补助拨款办法 ^={s(B2  
approved assets 核准资产 e.VR9O]G  
approved basket stock 认可一篮子证券 `*-rz<G  
approved budget 核准预算 gPqdl6#c  
approved charitable donation 认可慈善捐款 YG K7b6  
approved charitable institution 认可慈善机构 h"ZR`?h  
approved currency 核准货币；认可货币 Mp,aQ0bNS  
approved estimates 核准预算 =+ALh-  
approved estimates of expenditure 核准开支预算 bSgdVP-  
approved overseas insurer 核准海外保险人 @aY>pr5!  
approved overseas trust company 核准海外信托公司 B`mT
p01  
approved pooled investment fund 核准汇集投资基金 '
9XSz?  
approved provident fund scheme 认可公积金计划 b;jr ;I  
approved provision 核准拨款 y*H rv  
approved redeemable share 核准可赎回股份 n=qu?xu  
approved regional stock 认可地区性证券 `PS^o#  
approved retirement scheme 认可退休金计划 *Eg[@5;QA  
approved subordinated loan 核准附属贷款 Q|7l!YTzVu  
arbitrage 套戥；套汇；套利 b`& :`  
arbitrageur 套戥者；套汇者 g(QT"O!dY  
arbitrary amount 临时款项 6BH P#B2j  
arrangement 措施；安排；协定 PQvpJFpb~h  
arrears 欠款 ,.]1N:   
arrears of pay 欠付薪酬 W'"p:Uhq  
arrears of revenue 逾期未收税款；逾期未收的帐项
T0v{qQ  
articles of association 组织章程；组织细则；组织章程细则 @ebSM#F?  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 [oDu3Qn  
ascertainment of profit 确定利润 Q/]t$  
"Asia Clear" “亚洲结算系统”