[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 @(w@e\Bq  
allotment notice 股份配售通知；配股通知 Hzm:xg  
allotment of shares 股份分配 tn\yI!a  
allowable 可获宽免；免税的 LG9+GszX 2  
allowable business loss 可扣除的营业亏损 oi7@s0@  
allowable expenses 可扣税的支出 P7bMIe  
allowance 免税额；津贴；备抵；准备金 ;J( 8 L  
allowance for debts 债项的免税额 sPpH*, (  
allowance for depreciation by wear and tear 耗损折旧免税额 *uRBzO}  
allowance for funeral expenses 殡殓费的免税额 ]"As1"  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金  [-1^-bb  
allowance for repairs and outgoings 修葺及支出方面的免税额 @}u*|P*  
allowance to debtor 给债务人的津贴 D(op)]8  
alteration of capital 资本更改 C\3rJy(VJ  
alternate trustee 候补受托人 <18(  
amalgamation 合并 caR<Kb:;*  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ];$L &5^  
ambit of charges 征税范围；收费范围 Wx%H%FeK  
amended valuation 经修订的估值 ;3coP{  
American Commodities Exchange 美国商品交易所 ah$b[\#C  
American Express Bank Limited 美国运通银行 5J.bD) yrP  
American Stock Exchange 美国证券交易所 a#(?P.6  
amortization 摊销 .bl/*s  
amount due from banks 存放银行同业的款项 tyDU @M  
amount due from banks abroad 存放海外银行同业的款项 !<8W {LT  
amount due from holding companies 控股公司欠款 sRR(`0Zp  
amount due from local banks 存放本港银行同业的款项 edq4D53  
amount due to banks 银行同业的存款 Pl06:g2I  
amount due to banks abroad 海外银行同业的存款 tmYz R%i  
amount due to holding companies 控股公司存款 ;W )Y OT  
amount due to local banks 本港银行同业的存款 ;6 D@A  
amount due to outport banks 外埠银行同业的存款 :as$4|  
amount for note issue 发行纸币的款额 u(.e8~s8  
amount of bond 担保契据的款额 ,5p(T_V/  
amount of consideration 代价款额 :J@gmY:C  
amount of contribution 供款数额 7t0=[i  
amount of indebtedness 负债款额 ] y'>=a|T  
amount of principal of the loan 贷款本金额 ql{OETn#  
amount of rates chargeable 应征差饷数额 n0 {i&[I~+  
amount of share capital 股本额 5r|,CQ7o  
amount of sums assured 承保款额 U(g:zae  
amount of variation 变动幅度 E7UU  
amount of vote 拨款数额 }B+C~@j  
amount payable 应付款额 nh>vixe  
amount receivable 应收款额 }!r|1$,kL  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 X`>i&I]  
analysis 分析 m}t`FsB.  
ancillary risk 附属风险 Qn.om=KDs@  
annual account 周年帐目；周年帐目报表；年度决算；年结 #OD/$f_  
annual accounting date 年结日期 u|TeE\0  
annual allowance 每年免税额；年积金；年度津贴；年津 oW*16>IN9l  
annual balance 年度余额 h(_57O:  
annual disposable income 每年可动用收入 xF'EiX~  
annual estimates 周年预算 pJ"qu,w  
annual fee 年费 NP3
y+s  
annual general meeting 周年大会 IY\5@PVZ  
annual growth rate 年增率；每年增长率 #rfiD%c  
annual long-term supplement 长期个案每年补助金 ucW-I;"  
annual pensionable emolument 可供计算退休金的年薪 _op}1   
annual report 年报 m@v\(rT.  
Annual Report on the Consumer Price Index 《消费物价指数年报》 /]Md~=yNp  
annual return 周年报表；周年申报表；每年报税表格 | rtD.,m   
Annual Return Rules 《周年报表规则》 Vaw+.sG`AP  
annual review of consumer prices 每年消费物价回顾 @9RM9zK.q  
annual roll-forward basis 逐年延展方式 k)=s>&hl  
annual salary 年薪 joAv{Tc  
annual statement 年度报表；年度决算表 nT$SfGFj8  
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 s8t;.^1}  
annuitant 年金受益人 h]}wp;Z  
annuity 年金 29
] G^f>  
annuity contract 年金合约 EUX\^c]n  
annuity on human life 人寿年金 )'cMYC  
antecedent debt 先前的债项 L^?qOylu  
ante-dated cheque 倒填日期支票
21l;\W  
anticipated expenditure 预期开支 qt"m  
anticipated net profit 预期纯利 \V
~eVf;~  
anticipated revenue 预期收入 "`e{/7I  
anti-inflation measure 反通货膨胀措施 `l[c_%Bm  
anti-inflationary stance 反通货膨胀立场 Ioa$51&  
apparent deficit 表面赤字 qq
Y"*uJ'  
apparent financial solvency 表面偿债能力 N5 6g+,w%)  
apparent partner 表面合伙人 ?NsW|w_  
application for personal assessment 个人入息课税申请书 vX
ZOy%$o  
application of fund 资金应用 6?Ji7F  
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 xfe+n$~ c  
appointed actuary 委任精算师 :':s@gqr  
appointed auditor 委任核数师；委任审计师 eru.m+\  
appointed trustee 委任的受托人 {hrX'2:ClT  
appointer 委任人 MAPGJ"?  
apportioned pro rata 按比例分摊 Lnl=.z`jK  
apportionment 分配；分摊 S_UIO.K  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 ( ^Nz9{  
apportionment formula 分摊方程式 Pu$Tk|  
apportionment of estate duty 遗产税的分摊 Dp-z[]})1  
appraisal 估价；评估 #.)0xfGW)n  
appreciable growth 可观增长 BUXpCxQ  
appreciable impact 显着影响 M%P:n/j  
appreciable increase 可观增长 aj{Y\ 3L  
appreciation 增值；升值 $B5aje}i  
appreciation against other currencies 相对其他货币升值 w+u3*/Zf  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ~V1E0qdAE  
appreciation tax 增值税 `7V]y-  
appropriation 拨款；拨用；拨付 R8Fv{7]c  
appropriation account 拨款帐目 =W!/Z%^*8  
Appropriation Bill 拨款法案 {fT6O&br  
appropriation-in-aid system 补助拨款办法 e1Hgw[l`  
approved assets 核准资产 M&9+6e'-F  
approved basket stock 认可一篮子证券 HvJs1)Wo&  
approved budget 核准预算 +Q"4Migbe@  
approved charitable donation 认可慈善捐款 *#+An<iT ;  
approved charitable institution 认可慈善机构 Ry6@VQ"NLb  
approved currency 核准货币；认可货币 ^>v+( z5R  
approved estimates 核准预算 B>P{A7Q  
approved estimates of expenditure 核准开支预算 w@w(-F!%l  
approved overseas insurer 核准海外保险人 }a( dyr`S  
approved overseas trust company 核准海外信托公司 m GYoM  
approved pooled investment fund 核准汇集投资基金 dhK~O.~m  
approved provident fund scheme 认可公积金计划 ]Gq !`O1  
approved provision 核准拨款 iSs:oH3l  
approved redeemable share 核准可赎回股份 J)p l|I  
approved regional stock 认可地区性证券 AFE~ v\Gz  
approved retirement scheme 认可退休金计划 _u QOHwn  
approved subordinated loan 核准附属贷款
HY:7? <r  
arbitrage 套戥；套汇；套利 WOL:IZX%  
arbitrageur 套戥者；套汇者 aWF655Fs*  
arbitrary amount 临时款项 m^;f(IK5  
arrangement 措施；安排；协定 t'k$&l}+  
arrears 欠款 'm kLCS  
arrears of pay 欠付薪酬 Qd3 j%(  
arrears of revenue 逾期未收税款；逾期未收的帐项 Y`a3t O=Pd  
articles of association 组织章程；组织细则；组织章程细则 ye5&)d"fa(  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 ^^D0^k!R  
ascertainment of profit 确定利润 ['iPl/v0  
"Asia Clear" “亚洲结算系统”