[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 '"0'Oua  
allotment notice 股份配售通知；配股通知 .WA-&b_  
allotment of shares 股份分配 `ZYoA t]C~  
allowable 可获宽免；免税的 s>7}zU]  
allowable business loss 可扣除的营业亏损 gmw|H?]  
allowable expenses 可扣税的支出 ~=M7 3U#  
allowance 免税额；津贴；备抵；准备金 [9evz}X  
allowance for debts 债项的免税额 PUp6Q;AdQ  
allowance for depreciation by wear and tear 耗损折旧免税额 % Nlt H/I  
allowance for funeral expenses 殡殓费的免税额 n8~N$tDU  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 riY~%9iV'  
allowance for repairs and outgoings 修葺及支出方面的免税额 AG`L64B  
allowance to debtor 给债务人的津贴 4&<oFW\r  
alteration of capital 资本更改 ype$ c  
alternate trustee 候补受托人 &Cr:6W@A  
amalgamation 合并 naG=Pq<  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 UZ\u;/}  
ambit of charges 征税范围；收费范围 fphv  
amended valuation 经修订的估值 } gyj0  
American Commodities Exchange 美国商品交易所 9-&Ttbb4)0  
American Express Bank Limited 美国运通银行 y- '$(x
 
American Stock Exchange 美国证券交易所 ey7 f9  
amortization 摊销 k]F[>26k  
amount due from banks 存放银行同业的款项 Ns 
>- o  
amount due from banks abroad 存放海外银行同业的款项 1H? u Qy  
amount due from holding companies 控股公司欠款 0L2F[TN  
amount due from local banks 存放本港银行同业的款项 Aza /6OL  
amount due to banks 银行同业的存款 )WNzWUfn=z  
amount due to banks abroad 海外银行同业的存款 LiN$ pwm  
amount due to holding companies 控股公司存款 n9W(bG o  
amount due to local banks 本港银行同业的存款 [kVS O  
amount due to outport banks 外埠银行同业的存款 eenH0Ovv  
amount for note issue 发行纸币的款额 o
[Q MTP  
amount of bond 担保契据的款额 n4;.W#\  
amount of consideration 代价款额 =upeRY@u5  
amount of contribution 供款数额 k9sh @ENy  
amount of indebtedness 负债款额 ] {RDVA=]  
amount of principal of the loan 贷款本金额 :;t:H] f  
amount of rates chargeable 应征差饷数额 xI#9  
amount of share capital 股本额 #^u$  
amount of sums assured 承保款额 sEp"D+f  
amount of variation 变动幅度 M8kPj8}{  
amount of vote 拨款数额 ky R:[+je  
amount payable 应付款额 B3pCy~*5  
amount receivable 应收款额 "h{q#~s  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 d[@X%  
analysis 分析 k^3>Y%^1  
ancillary risk 附属风险 [%"|G9  
annual account 周年帐目；周年帐目报表；年度决算；年结 OcR$zlgs[v  
annual accounting date 年结日期 hci6P>h<ia  
annual allowance 每年免税额；年积金；年度津贴；年津 ?AK(|  
annual balance 年度余额 I5k$H$  
annual disposable income 每年可动用收入 sXLq*b?  
annual estimates 周年预算 1-8mFIK  
annual fee 年费 dU&a{$ku[  
annual general meeting 周年大会 :%lTU  
annual growth rate 年增率；每年增长率 6KXtcXQ  
annual long-term supplement 长期个案每年补助金 ^n*)7K[  
annual pensionable emolument 可供计算退休金的年薪 e(]!GA  
annual report 年报 }*M6x;t  
Annual Report on the Consumer Price Index 《消费物价指数年报》 >{q]&}^U  
annual return 周年报表；周年申报表；每年报税表格 vv72x]  
Annual Return Rules 《周年报表规则》 b1(T4 w6  
annual review of consumer prices 每年消费物价回顾 Z;ht  
annual roll-forward basis 逐年延展方式 F&!6jv  
annual salary 年薪 q}i
]'7  
annual statement 年度报表；年度决算表 tURu0`](  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 (!ux+K  
annuitant 年金受益人 xT3BHnQ(  
annuity 年金 pj\u9 L_  
annuity contract 年金合约 #3i3G(mQ  
annuity on human life 人寿年金 &PR5q
7  
antecedent debt 先前的债项 MU`1LHg  
ante-dated cheque 倒填日期支票 lp.ldajN  
anticipated expenditure 预期开支 Km qMFB62  
anticipated net profit 预期纯利 Y+kfBvxyf  
anticipated revenue 预期收入 E-T)*`e  
anti-inflation measure 反通货膨胀措施 HZ aV7dOZ8  
anti-inflationary stance 反通货膨胀立场 66g9l9wm(  
apparent deficit 表面赤字 ?h$NAL?  
apparent financial solvency 表面偿债能力 Xpr?Kgz  
apparent partner 表面合伙人 &Qf/>@ l}  
application for personal assessment 个人入息课税申请书 Tm~" IB*  
application of fund 资金应用 T;Lka
xsn  
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 52@C9Q,  
appointed actuary 委任精算师 LK{*sHi$  
appointed auditor 委任核数师；委任审计师 E(*0jAvO[z  
appointed trustee 委任的受托人 }5ret  
appointer 委任人 1h^:[[!c  
apportioned pro rata 按比例分摊 Zd3S:),&  
apportionment 分配；分摊 cVXLKO  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 C'>|J9~Gz  
apportionment formula 分摊方程式 !O\82d1P  
apportionment of estate duty 遗产税的分摊 J4k=A7^N  
appraisal 估价；评估 Y4J3-wK5  
appreciable growth 可观增长 _zR+i]9   
appreciable impact 显着影响 ${<%" hR$  
appreciable increase 可观增长 1auIR/=-  
appreciation 增值；升值 y`L>wq,KU  
appreciation against other currencies 相对其他货币升值 4-l8,@9  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 Xe3U`P7(  
appreciation tax 增值税 5VfyU8)7X  
appropriation 拨款；拨用；拨付 
AiwOc+R  
appropriation account 拨款帐目 Sgeh %f  
Appropriation Bill 拨款法案 [zH:1Zhl&  
appropriation-in-aid system 补助拨款办法 PIJr{6B/PA  
approved assets 核准资产 %41m~Wh2  
approved basket stock 认可一篮子证券 |-fgj'  
approved budget 核准预算 qz"}g/;?  
approved charitable donation 认可慈善捐款 jte.Xy~g  
approved charitable institution 认可慈善机构 &xU[E!2H%  
approved currency 核准货币；认可货币 b(,M1.[qt  
approved estimates 核准预算 5Y.)("1f}f  
approved estimates of expenditure 核准开支预算 MR;1 2*p  
approved overseas insurer 核准海外保险人 6]&OrS[  
approved overseas trust company 核准海外信托公司 iJ ($YvF4  
approved pooled investment fund 核准汇集投资基金 U&g@.,Y#  
approved provident fund scheme 认可公积金计划 (9tX5$e6N  
approved provision 核准拨款 9>=;FY  
approved redeemable share 核准可赎回股份 \S"isz  
approved regional stock 认可地区性证券 HCIU!4rH  
approved retirement scheme 认可退休金计划 _:ReN_0  
approved subordinated loan 核准附属贷款 `}D,5^9]  
arbitrage 套戥；套汇；套利 '50OgF'  
arbitrageur 套戥者；套汇者 ;o 6lf_  
arbitrary amount 临时款项 $By<$  
arrangement 措施；安排；协定 8f_l}k$Eg  
arrears 欠款 )~G
mU9f  
arrears of pay 欠付薪酬 OyU5DoDz1  
arrears of revenue 逾期未收税款；逾期未收的帐项 y;4OY  
articles of association 组织章程；组织细则；组织章程细则 9Uh"iM B  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 ]vz%iv_  
ascertainment of profit 确定利润 vt/x ,Y  
"Asia Clear" “亚洲结算系统”