[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 yqK82z5U*R  
allotment notice 股份配售通知；配股通知 %=]{~5f>  
allotment of shares 股份分配 y>G{GQ  
allowable 可获宽免；免税的 _uBf.Qfs  
allowable business loss 可扣除的营业亏损 !B\\:k]aO^  
allowable expenses 可扣税的支出 #NqA5QR  
allowance 免税额；津贴；备抵；准备金 0QGl'u{F  
allowance for debts 债项的免税额 u4S3NLG)  
allowance for depreciation by wear and tear 耗损折旧免税额 .VUZ4e  
allowance for funeral expenses 殡殓费的免税额 qb! vI3  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 3{%/1>+x5  
allowance for repairs and outgoings 修葺及支出方面的免税额 zYep V  
allowance to debtor 给债务人的津贴 `S!`=26Z!  
alteration of capital 资本更改 ^WeT3b q  
alternate trustee 候补受托人 UpgOU.  
amalgamation 合并 ]\jhtC=2  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 toQn]MT  
ambit of charges 征税范围；收费范围 D^A_0@  
amended valuation 经修订的估值 ht1 jrCe  
American Commodities Exchange 美国商品交易所 _ pJU~8  
American Express Bank Limited 美国运通银行 83S],L  
American Stock Exchange 美国证券交易所 4yknX%[  
amortization 摊销 d`:0kOF+  
amount due from banks 存放银行同业的款项 aqMZ%~7  
amount due from banks abroad 存放海外银行同业的款项 6@T_1  
amount due from holding companies 控股公司欠款 -du+iOe?  
amount due from local banks 存放本港银行同业的款项 #>233<  
amount due to banks 银行同业的存款 l/TH"z(  
amount due to banks abroad 海外银行同业的存款 S`J_}>  
amount due to holding companies 控股公司存款 "aP/214Ul  
amount due to local banks 本港银行同业的存款  W6a2I  
amount due to outport banks 外埠银行同业的存款 `xtN+y F  
amount for note issue 发行纸币的款额 Me8d o; G|  
amount of bond 担保契据的款额 p@!"x({@
l  
amount of consideration 代价款额 o?b"B+#  
amount of contribution 供款数额 i P/I% D  
amount of indebtedness 负债款额 0xPML}|V  
amount of principal of the loan 贷款本金额 6Fm.^9@  
amount of rates chargeable 应征差饷数额 E djh

*  
amount of share capital 股本额 o&>0 pc  
amount of sums assured 承保款额 xUG|@xIwc  
amount of variation 变动幅度 m,*f6g  
amount of vote 拨款数额 SkK=VeD>8  
amount payable 应付款额 \,?yj  
amount receivable 应收款额 t rHj7Nw  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 ^@6eN]  
analysis 分析 Y&#<{j':  
ancillary risk 附属风险 sT/pA^rnnR  
annual account 周年帐目；周年帐目报表；年度决算；年结 ^c=@2#^\  
annual accounting date 年结日期 OyH
:  
annual allowance 每年免税额；年积金；年度津贴；年津 M]6=Rxq1:E  
annual balance 年度余额 wo?C7,-x  
annual disposable income 每年可动用收入 ok7DI  
annual estimates 周年预算 n
%ld*EgY  
annual fee 年费 =P5SFMPN  
annual general meeting 周年大会 {t9U]hX%A[  
annual growth rate 年增率；每年增长率 Q,s,EooIx  
annual long-term supplement 长期个案每年补助金 E P<U:F  
annual pensionable emolument 可供计算退休金的年薪 `_f3o,5  
annual report 年报 0|HhA,u  
Annual Report on the Consumer Price Index 《消费物价指数年报》 KKOu" :b  
annual return 周年报表；周年申报表；每年报税表格 6R?J.&|  
Annual Return Rules 《周年报表规则》 ~ 9'64  
annual review of consumer prices 每年消费物价回顾 b?r0n]  
annual roll-forward basis 逐年延展方式 b i,%QZZ  
annual salary 年薪 -,Q<*)q{  
annual statement 年度报表；年度决算表 `Rjc J?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 \0b",|"3  
annuitant 年金受益人 ?Ww',e  
annuity 年金 )hn,rmn (P  
annuity contract 年金合约  f(9w FT  
annuity on human life 人寿年金 mNV4"lNR  
antecedent debt 先前的债项 Q(%uDUg%  
ante-dated cheque 倒填日期支票 hI?<F^b  
anticipated expenditure 预期开支 [t ^|l?  
anticipated net profit 预期纯利 A]R"C:o  
anticipated revenue 预期收入 >;HXH^q  
anti-inflation measure 反通货膨胀措施 RzyEA3L'  
anti-inflationary stance 反通货膨胀立场 EkJo.'0@  
apparent deficit 表面赤字 NMOTWA}2  
apparent financial solvency 表面偿债能力 #ReW#?P%b/  
apparent partner 表面合伙人 4I, HvP  
application for personal assessment 个人入息课税申请书 S
-v9z:M3  
application of fund 资金应用 ]H.+=V;1  
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 !4 6^}3  
appointed actuary 委任精算师 T nPC\.x  
appointed auditor 委任核数师；委任审计师 S:DB%V3  
appointed trustee 委任的受托人 2y,~i;;_  
appointer 委任人 bG\1<:6B  
apportioned pro rata 按比例分摊 :s8,i$Ex  
apportionment 分配；分摊 -"(e*&TJ#  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 !WbQ`]uN/#  
apportionment formula 分摊方程式 H4%wq  
apportionment of estate duty 遗产税的分摊 iPHMyxT+S  
appraisal 估价；评估 L!{^^7  
appreciable growth 可观增长 J\2F%kBej?  
appreciable impact 显着影响
$'e.bh  
appreciable increase 可观增长 sX@e1*YE_  
appreciation 增值；升值 gzw[^d  
appreciation against other currencies 相对其他货币升值 W>+<r9Rt4  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 w$2-t  
appreciation tax 增值税 K5k,47"  
appropriation 拨款；拨用；拨付 ,kLeK{  
appropriation account 拨款帐目 ` 3<#DZ;!  
Appropriation Bill 拨款法案 4N*^%  
appropriation-in-aid system 补助拨款办法 ^B5Hjf9  
approved assets 核准资产 C?b Mj[$  
approved basket stock 认可一篮子证券 L@v0C)
  
approved budget 核准预算 {9P<G]Z  
approved charitable donation 认可慈善捐款 _)^(-}(_D  
approved charitable institution 认可慈善机构 .}j @(D  
approved currency 核准货币；认可货币 3fBq~Q  
approved estimates 核准预算 7O"T`>  
approved estimates of expenditure 核准开支预算 }~\J7R'  
approved overseas insurer 核准海外保险人 =#1/<q)L  
approved overseas trust company 核准海外信托公司 64zO%F*  
approved pooled investment fund 核准汇集投资基金 R$PiF1ffj  
approved provident fund scheme 认可公积金计划 p%j@2U  
approved provision 核准拨款 `GH6$\:  
approved redeemable share 核准可赎回股份 Ph-3,cC  
approved regional stock 认可地区性证券 ~PS%^zxyn  
approved retirement scheme 认可退休金计划 KxiZ x I  
approved subordinated loan 核准附属贷款 1OJ:Vy}n  
arbitrage 套戥；套汇；套利 w/ZV9"BhE  
arbitrageur 套戥者；套汇者 g%^Zq"  
arbitrary amount 临时款项 Z^#7&Pv0  
arrangement 措施；安排；协定 >a^H7kp  
arrears 欠款 *mBn''a"*  
arrears of pay 欠付薪酬 BhNwC[G?m  
arrears of revenue 逾期未收税款；逾期未收的帐项 W;j*lII  
articles of association 组织章程；组织细则；组织章程细则 x37r{$2  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 JlGyGr^MD  
ascertainment of profit 确定利润 ZP?](RV>xg  
"Asia Clear" “亚洲结算系统”