[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 !A1~{G2VL_  
allotment notice 股份配售通知；配股通知 oH!O{pQK}  
allotment of shares 股份分配 + ~5P7dh6  
allowable 可获宽免；免税的 #0hqfs  
allowable business loss 可扣除的营业亏损 ]31=8+ D  
allowable expenses 可扣税的支出 x$bUd 9  
allowance 免税额；津贴；备抵；准备金 H9PnJr8 \  
allowance for debts 债项的免税额 h5pfmN\-5  
allowance for depreciation by wear and tear 耗损折旧免税额 @g4o8nH}  
allowance for funeral expenses 殡殓费的免税额 ~**x_ v  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 "*.N'J\  
allowance for repairs and outgoings 修葺及支出方面的免税额 ZHa>8x;Mjl  
allowance to debtor 给债务人的津贴 Wy*+8~@A  
alteration of capital 资本更改 G~v:@  
alternate trustee 候补受托人 y4LUC;[n  
amalgamation 合并 ,i??}Wm5G  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 _ziSH 3(  
ambit of charges 征税范围；收费范围 ."=%]l0  
amended valuation 经修订的估值 7Xu#|k  
American Commodities Exchange 美国商品交易所 *z)gSX  
American Express Bank Limited 美国运通银行 l)dE7$H  
American Stock Exchange 美国证券交易所 Kvo&_:  
amortization 摊销 )XGz#C_P  
amount due from banks 存放银行同业的款项 q\x.e.@  
amount due from banks abroad 存放海外银行同业的款项 biU_ImJ>0  
amount due from holding companies 控股公司欠款 1kw*Q:  
amount due from local banks 存放本港银行同业的款项 xY#J((-iH  
amount due to banks 银行同业的存款 aK95&Jyw&  
amount due to banks abroad 海外银行同业的存款 E5@=LS  
amount due to holding companies 控股公司存款 KYtCN+vsG  
amount due to local banks 本港银行同业的存款 80_w_i+  
amount due to outport banks 外埠银行同业的存款 DyCzRkH
  
amount for note issue 发行纸币的款额 DU$
#tg}{  
amount of bond 担保契据的款额 _@!vF,Wcf  
amount of consideration 代价款额 Btm_S\1  
amount of contribution 供款数额 83SK<V6  
amount of indebtedness 负债款额 E:ci/09wD  
amount of principal of the loan 贷款本金额 BWy-R6br  
amount of rates chargeable 应征差饷数额 VOZxLyj^9  
amount of share capital 股本额 R:YV
mqd  
amount of sums assured 承保款额 pCrm `hy(  
amount of variation 变动幅度
W.kcN,  
amount of vote 拨款数额 "n`z`{<n  
amount payable 应付款额 Z#-N$%^F  
amount receivable 应收款额 cS7\,/4S  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 X,_K )f  
analysis 分析 P1T{5u!T  
ancillary risk 附属风险 iiMS3ueF  
annual account 周年帐目；周年帐目报表；年度决算；年结 ^@O7d1&y  
annual accounting date 年结日期 D|*w6p("z  
annual allowance 每年免税额；年积金；年度津贴；年津 8K-P]]  
annual balance 年度余额 ?z#*eoPr  
annual disposable income 每年可动用收入 "q+Z*  
annual estimates 周年预算 ){w{#  
annual fee 年费 ?o?$HK  
annual general meeting 周年大会 H"8B4~* 7H  
annual growth rate 年增率；每年增长率 +cqUp6x.  
annual long-term supplement 长期个案每年补助金 ?L7DVwVa,I  
annual pensionable emolument 可供计算退休金的年薪 *oz#YGNm  
annual report 年报
xxvt<J  
Annual Report on the Consumer Price Index 《消费物价指数年报》 B I)@n:p  
annual return 周年报表；周年申报表；每年报税表格 69)"T{7  
Annual Return Rules 《周年报表规则》 >Ti%Th,  
annual review of consumer prices 每年消费物价回顾 @4T
  
annual roll-forward basis 逐年延展方式 9!Q ZuZY  
annual salary 年薪 r8:"\%"f>  
annual statement 年度报表；年度决算表 )Bn }|6`  
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 c{I]!y^!  
annuitant 年金受益人 X5[vQ3^  
annuity 年金 bUm %#a  
annuity contract 年金合约 _7Y-gy#\a  
annuity on human life 人寿年金 eG!ma`v  
antecedent debt 先前的债项 XV]xym ~  
ante-dated cheque 倒填日期支票 $j\>T
@  
anticipated expenditure 预期开支 .,xyE--;d  
anticipated net profit 预期纯利 O}Pqbx&  
anticipated revenue 预期收入 xm1di@  
anti-inflation measure 反通货膨胀措施 #<b\BqYG  
anti-inflationary stance 反通货膨胀立场 Od~uYOL/B  
apparent deficit 表面赤字 vLHn4>J,R  
apparent financial solvency 表面偿债能力 6384$mT,S  
apparent partner 表面合伙人 qzbW0AM[M  
application for personal assessment 个人入息课税申请书 \{:A&X~\!  
application of fund 资金应用 %'s _=r`  
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 y!P!Fif'  
appointed actuary 委任精算师 C0N}B1-MU  
appointed auditor 委任核数师；委任审计师 wrgB =o  
appointed trustee 委任的受托人 EA>.SSs!  
appointer 委任人 :G@z?ZJ[  
apportioned pro rata 按比例分摊 F<g&t|@  
apportionment 分配；分摊 |YROxY"ML  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 B._YT   
apportionment formula 分摊方程式 [(x*!
,=  
apportionment of estate duty 遗产税的分摊  `i cs2po  
appraisal 估价；评估 1gkpK`u(B  
appreciable growth 可观增长 tUxH6IS  
appreciable impact 显着影响 oio{@#DX`  
appreciable increase 可观增长 ~:7y!=8#  
appreciation 增值；升值 "NLuAB.P  
appreciation against other currencies 相对其他货币升值 ZN$%\,<  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 HL4=P,'  
appreciation tax 增值税 GWuKDq   
appropriation 拨款；拨用；拨付 OS@uGp=  
appropriation account 拨款帐目 Z3{1`"\<K  
Appropriation Bill 拨款法案 L5I!
YP#v  
appropriation-in-aid system 补助拨款办法 Jk>vn+q8P^  
approved assets 核准资产 U[x$QG6m!  
approved basket stock 认可一篮子证券 iKrk?B<  
approved budget 核准预算 1k4\zVgi  
approved charitable donation 认可慈善捐款 /}~=)QHH  
approved charitable institution 认可慈善机构 -fFtHw:kHh  
approved currency 核准货币；认可货币 9&f+I@K  
approved estimates 核准预算 uPl}NEwU|  
approved estimates of expenditure 核准开支预算 mbkt7. ,P  
approved overseas insurer 核准海外保险人 ~M^[  
approved overseas trust company 核准海外信托公司 ca7Y+9< ;  
approved pooled investment fund 核准汇集投资基金 W%>T{}4  
approved provident fund scheme 认可公积金计划 uthW AT &  
approved provision 核准拨款 "NA<^2W@J  
approved redeemable share 核准可赎回股份 W.[!Q`  
approved regional stock 认可地区性证券 s tajTN*J  
approved retirement scheme 认可退休金计划 R;Dj70g  
approved subordinated loan 核准附属贷款 s,#We} bv  
arbitrage 套戥；套汇；套利 ) dk|S\  
arbitrageur 套戥者；套汇者 UU>+b:  
arbitrary amount 临时款项 2_HIn  
arrangement 措施；安排；协定 IxuK<Oe:O  
arrears 欠款 rN|=cn  
arrears of pay 欠付薪酬 v
2
rO>NY4  
arrears of revenue 逾期未收税款；逾期未收的帐项 oFP8s[B  
articles of association 组织章程；组织细则；组织章程细则 K9Mz4K_  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 O$6&4p*F.  
ascertainment of profit 确定利润 vq(#I
h2  
"Asia Clear" “亚洲结算系统”