[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 fL>>hBCqC  
allotment notice 股份配售通知；配股通知 ~RgO9p(dY  
allotment of shares 股份分配  E|P  
allowable 可获宽免；免税的 2|8e7q:+*  
allowable business loss 可扣除的营业亏损 )2~Iqzc4  
allowable expenses 可扣税的支出 R9%Um6  
allowance 免税额；津贴；备抵；准备金 KF(N=?KO  
allowance for debts 债项的免税额 w,f1F;!q1  
allowance for depreciation by wear and tear 耗损折旧免税额 c0h:Vqk-  
allowance for funeral expenses 殡殓费的免税额 [<CIh46S.  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 s~V%eq("}  
allowance for repairs and outgoings 修葺及支出方面的免税额 j+YA/54`  
allowance to debtor 给债务人的津贴 u2}zRC=  
alteration of capital 资本更改 ;w--fqxVl  
alternate trustee 候补受托人 lB3@jF  
amalgamation 合并 oP vk ^H  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 jzt$  
ambit of charges 征税范围；收费范围 ?(rJ  
amended valuation 经修订的估值 fsRRnD  
American Commodities Exchange 美国商品交易所 b}s)3=X@q  
American Express Bank Limited 美国运通银行 b5NPG N  
American Stock Exchange 美国证券交易所 T$
)N2]FE  
amortization 摊销 [Tmpj9!q  
amount due from banks 存放银行同业的款项 `IN/1=]5  
amount due from banks abroad 存放海外银行同业的款项 tgz  
amount due from holding companies 控股公司欠款 D_VAtz  
amount due from local banks 存放本港银行同业的款项 %+0 7>/  
amount due to banks 银行同业的存款 e!BablG[  
amount due to banks abroad 海外银行同业的存款 ixJ%wnz  
amount due to holding companies 控股公司存款 t{A/Lq9AM  
amount due to local banks 本港银行同业的存款 ] /w:5o#  
amount due to outport banks 外埠银行同业的存款 b8o}bm{s  
amount for note issue 发行纸币的款额 OZ2YflT  
amount of bond 担保契据的款额 :56f  
amount of consideration 代价款额 vOMmsU F  
amount of contribution 供款数额 q3Tp/M.  
amount of indebtedness 负债款额 o$disJ  
amount of principal of the loan 贷款本金额 0H;,~ WY  
amount of rates chargeable 应征差饷数额 >Z-f</v03  
amount of share capital 股本额 ~m@v ~=  
amount of sums assured 承保款额 =\uQGH  
amount of variation 变动幅度 eksYIQZ]  
amount of vote 拨款数额 yhwwF n\  
amount payable 应付款额 x.J% c[Q8  
amount receivable 应收款额 hqr V {c  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 e&*< "WN  
analysis 分析 YhpNeP{A  
ancillary risk 附属风险 ;G 27S<Q  
annual account 周年帐目；周年帐目报表；年度决算；年结 sA!
,)'6  
annual accounting date 年结日期 '(N -jk  
annual allowance 每年免税额；年积金；年度津贴；年津 oz54IO  
annual balance 年度余额 ~ 8hAmM  
annual disposable income 每年可动用收入 0qND2_  
annual estimates 周年预算 Pi^5LI6JW  
annual fee 年费 <]9%Pm#X  
annual general meeting 周年大会 02|f@bP.  
annual growth rate 年增率；每年增长率 ? dD<KCbP,  
annual long-term supplement 长期个案每年补助金 iobL6SUZ  
annual pensionable emolument 可供计算退休金的年薪 AL(YQ)-Cg  
annual report 年报  KaRdO  
Annual Report on the Consumer Price Index 《消费物价指数年报》 8+gti*C?\  
annual return 周年报表；周年申报表；每年报税表格 7-*QF>w<a  
Annual Return Rules 《周年报表规则》 u>e4;f`F  
annual review of consumer prices 每年消费物价回顾 d`M]>EDXp  
annual roll-forward basis 逐年延展方式 1a|Z!V zi  
annual salary 年薪 l,(Mm,3  
annual statement 年度报表；年度决算表 b ] W^_
 
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 7F=Xn@ _  
annuitant 年金受益人 JYQ.Y!X1O  
annuity 年金 ?z "fp$  
annuity contract 年金合约 Q $wa<`  
annuity on human life 人寿年金 4d\"gk  
antecedent debt 先前的债项 [5KzawV  
ante-dated cheque 倒填日期支票 P[|FK(l  
anticipated expenditure 预期开支 IO, kGUS  
anticipated net profit 预期纯利 jSY&P/[xb  
anticipated revenue 预期收入 3F/05}d`  
anti-inflation measure 反通货膨胀措施 "!\ON)l*  
anti-inflationary stance 反通货膨胀立场 gc%aaYf>  
apparent deficit 表面赤字 _'g'M=E  
apparent financial solvency 表面偿债能力 zP[_ccW@  
apparent partner 表面合伙人 A(!nT=0o  
application for personal assessment 个人入息课税申请书 Y;JPr  
application of fund 资金应用 BC/oh+FW3  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 v7;zce/~  
appointed actuary 委任精算师 M!KHBr  
appointed auditor 委任核数师；委任审计师 t")+L{  
appointed trustee 委任的受托人 CTqAhL 4}  
appointer 委任人 >,ThIwRN  
apportioned pro rata 按比例分摊 <ZF,3~v?  
apportionment 分配；分摊 7.-g=R
cz  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 cyR K&J  
apportionment formula 分摊方程式 BseK?`]U"  
apportionment of estate duty 遗产税的分摊 caK<;bmu-  
appraisal 估价；评估 2(s+?n.N  
appreciable growth 可观增长 a,B2;4"  
appreciable impact 显着影响 pv:7kgod  
appreciable increase 可观增长 j\,HquTR  
appreciation 增值；升值 vY+{zGF  
appreciation against other currencies 相对其他货币升值 HkG A$  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 )kMA_\$,  
appreciation tax 增值税 }7`HJ>+m)H  
appropriation 拨款；拨用；拨付 i&|fGX?-I  
appropriation account 拨款帐目 3 #fOrNU2  
Appropriation Bill 拨款法案 bp'qrcFuiL  
appropriation-in-aid system 补助拨款办法 RC[b+J,q  
approved assets 核准资产 D)yCuw{M:  
approved basket stock 认可一篮子证券 Y}'8`.  
approved budget 核准预算 &}TfJ=gj  
approved charitable donation 认可慈善捐款 NT qtr="  
approved charitable institution 认可慈善机构 ^qs{Cf$  
approved currency 核准货币；认可货币 UKIDFDn6_  
approved estimates 核准预算 =44hI86  
approved estimates of expenditure 核准开支预算 kh11Y1Q0d  
approved overseas insurer 核准海外保险人 6]GEn= t  
approved overseas trust company 核准海外信托公司 ER z@o_  
approved pooled investment fund 核准汇集投资基金 `5y+3v~"  
approved provident fund scheme 认可公积金计划 DXbzl +R  
approved provision 核准拨款 _h@s)"  
approved redeemable share 核准可赎回股份 /}_OCuJJ,  
approved regional stock 认可地区性证券 fS( )F*J  
approved retirement scheme 认可退休金计划 "E? 8.`T  
approved subordinated loan 核准附属贷款 -3YsrcJi  
arbitrage 套戥；套汇；套利 `(SWE+m1g  
arbitrageur 套戥者；套汇者 M<f=xY2$v  
arbitrary amount 临时款项 r_sZw@lqJ  
arrangement 措施；安排；协定 X>i`z  
arrears 欠款 o6@Hj+,,  
arrears of pay 欠付薪酬 w(lxq:>"  
arrears of revenue 逾期未收税款；逾期未收的帐项 c0lVt)pr/  
articles of association 组织章程；组织细则；组织章程细则 ,bv?c@  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 W*'gqwM&  
ascertainment of profit 确定利润 R~z@voM*<  
"Asia Clear" “亚洲结算系统”