[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 /~%&vpF-L  
allotment notice 股份配售通知；配股通知 hF~n)oQ  
allotment of shares 股份分配 P~>OS5^  
allowable 可获宽免；免税的 nS }<-s  
allowable business loss 可扣除的营业亏损 7rc0yB  
allowable expenses 可扣税的支出 d;Ym=YHJtn  
allowance 免税额；津贴；备抵；准备金 un mJbY;t  
allowance for debts 债项的免税额 Qb-M6ihcc  
allowance for depreciation by wear and tear 耗损折旧免税额 ;
u_X)  
allowance for funeral expenses 殡殓费的免税额 ?jv
/TBZX4  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 &N^9JxN?8  
allowance for repairs and outgoings 修葺及支出方面的免税额 O`IQ(,yef  
allowance to debtor 给债务人的津贴 t&C1Oo}=3  
alteration of capital 资本更改 & p  
alternate trustee 候补受托人 99e.n0  
amalgamation 合并 S6Q  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 u5`u>.!  
ambit of charges 征税范围；收费范围 EIP/V  
amended valuation 经修订的估值 xX&+WR  
American Commodities Exchange 美国商品交易所 _YhES-Ff  
American Express Bank Limited 美国运通银行 we//|fA<  
American Stock Exchange 美国证券交易所 ^eY!U%.  
amortization 摊销 cKca;SNql1  
amount due from banks 存放银行同业的款项 U`(ee*}o  
amount due from banks abroad 存放海外银行同业的款项 i &nSh ]KK  
amount due from holding companies 控股公司欠款 $Vg>I>i  
amount due from local banks 存放本港银行同业的款项 {I%cxQ#y  
amount due to banks 银行同业的存款 gV's=c
Q  
amount due to banks abroad 海外银行同业的存款 HmGWht6R  
amount due to holding companies 控股公司存款 Uiw2oi&_  
amount due to local banks 本港银行同业的存款 XJ;57 n-?  
amount due to outport banks 外埠银行同业的存款 G5BfN U  
amount for note issue 发行纸币的款额 *a M=Z+  
amount of bond 担保契据的款额 L\J;J%fz.  
amount of consideration 代价款额 <`=j^LU  
amount of contribution 供款数额 D0-3eV-  
amount of indebtedness 负债款额 "<N*"euH  
amount of principal of the loan 贷款本金额 gD@){Ip  
amount of rates chargeable 应征差饷数额 cA?W7D  
amount of share capital 股本额 lfow1WRF  
amount of sums assured 承保款额 n:?a$Ldgm  
amount of variation 变动幅度 sUO`uqZV  
amount of vote 拨款数额 reu*53r]  
amount payable 应付款额 UcHJR"M~c  
amount receivable 应收款额 `g=J%p  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 &jJL"gq"  
analysis 分析 7;(`MIFXs  
ancillary risk 附属风险 <dtGK~_  
annual account 周年帐目；周年帐目报表；年度决算；年结 b4 6~?*  
annual accounting date 年结日期 q6luUx,@m  
annual allowance 每年免税额；年积金；年度津贴；年津 /{g>nzP  
annual balance 年度余额 `4J$Et%S  
annual disposable income 每年可动用收入 z43M]P<
 
annual estimates 周年预算 "%w u2%i  
annual fee 年费 0Th&iA4  
annual general meeting 周年大会 Se}c[|8  
annual growth rate 年增率；每年增长率 e#8Q L  
annual long-term supplement 长期个案每年补助金 zR:L!S  
annual pensionable emolument 可供计算退休金的年薪 ~TD0zAA&  
annual report 年报 S9y}  
Annual Report on the Consumer Price Index 《消费物价指数年报》 gPI ?C76  
annual return 周年报表；周年申报表；每年报税表格 p8O2Z?\  
Annual Return Rules 《周年报表规则》 Ff z,J6b  
annual review of consumer prices 每年消费物价回顾 kVMg 1I@  
annual roll-forward basis 逐年延展方式 WSB0~+  
annual salary 年薪 <iC(`J$D  
annual statement 年度报表；年度决算表 g]H<}4lgq"  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 .|70;  
annuitant 年金受益人 83_h J  
annuity 年金 X&`t{Id?6  
annuity contract 年金合约 A?P_DA  
annuity on human life 人寿年金 cF}".4|kZ<  
antecedent debt 先前的债项 6A-|[(NS  
ante-dated cheque 倒填日期支票 R 'zWYQ  
anticipated expenditure 预期开支 KkbDW3-  
anticipated net profit 预期纯利 X.{S*E:$u  
anticipated revenue 预期收入 ^6V[=!& H  
anti-inflation measure 反通货膨胀措施 cdT7 @  
anti-inflationary stance 反通货膨胀立场 ea 'D td  
apparent deficit 表面赤字 SY\ gXO8k  
apparent financial solvency 表面偿债能力 f.$af4 u  
apparent partner 表面合伙人 583|blL  
application for personal assessment 个人入息课税申请书 dR,fXQm  
application of fund 资金应用 k?^z;Tlvw  
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 @qAS*3j  
appointed actuary 委任精算师 O_7|C\]  
appointed auditor 委任核数师；委任审计师 aX'*pK/-  
appointed trustee 委任的受托人 uy$e?{Jf  
appointer 委任人 p_%Rt"!  
apportioned pro rata 按比例分摊 Wh*uaad7  
apportionment 分配；分摊 hHnYtq  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 $'M!HJxb  
apportionment formula 分摊方程式 htF] W|z  
apportionment of estate duty 遗产税的分摊 '\iCP1>+S  
appraisal 估价；评估 ?Z/ V~,  
appreciable growth 可观增长 w<(pl%  
appreciable impact 显着影响 E ~<J C"]  
appreciable increase 可观增长 &
Ok)
:`  
appreciation 增值；升值 !%c\N8<>GD  
appreciation against other currencies 相对其他货币升值 )Ql%r?(F+  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 %>{0yEC  
appreciation tax 增值税 ^<2p~h0 \  
appropriation 拨款；拨用；拨付 `X&gE,Ii  
appropriation account 拨款帐目 zQ
d 2  
Appropriation Bill 拨款法案 *z8\Lnv~k  
appropriation-in-aid system 补助拨款办法 M .mf
w#*  
approved assets 核准资产 vl:KF7:#m  
approved basket stock 认可一篮子证券 UP,c|  
approved budget 核准预算 %Q|Atgp  
approved charitable donation 认可慈善捐款 4H
&+dRI"  
approved charitable institution 认可慈善机构 4|?;TE5  
approved currency 核准货币；认可货币 [{,1=AB  
approved estimates 核准预算 ~Mxvq9vaD  
approved estimates of expenditure 核准开支预算 wbl&  
approved overseas insurer 核准海外保险人 ,k3FRes3  
approved overseas trust company 核准海外信托公司 q(84+{>B  
approved pooled investment fund 核准汇集投资基金 uVrd i?3  
approved provident fund scheme 认可公积金计划 "4{r6[dn  
approved provision 核准拨款 J)-x!y>  
approved redeemable share 核准可赎回股份 .?$gpM?i  
approved regional stock 认可地区性证券 (9dl(QSd  
approved retirement scheme 认可退休金计划 /%^#8<=|U  
approved subordinated loan 核准附属贷款 'D1xh~  
arbitrage 套戥；套汇；套利 5=ryDrx   
arbitrageur 套戥者；套汇者 ZJiG!+-j  
arbitrary amount 临时款项 PEZ!n.'S  
arrangement 措施；安排；协定 C,4e"yynb  
arrears 欠款 4o[{>gW  
arrears of pay 欠付薪酬 o66}yJzmD  
arrears of revenue 逾期未收税款；逾期未收的帐项 WH^%:4  
articles of association 组织章程；组织细则；组织章程细则 =t?F6) Q  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 =T7.~W  
ascertainment of profit 确定利润 uwGc@xOgg,  
"Asia Clear" “亚洲结算系统”