[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 BXNI(7xi  
allotment notice 股份配售通知；配股通知 @k_Jl>X  
allotment of shares 股份分配 1V-=$Q3 V7  
allowable 可获宽免；免税的 7t ZW^dF  
allowable business loss 可扣除的营业亏损 n?zbUA#  
allowable expenses 可扣税的支出 mXQl;
 
allowance 免税额；津贴；备抵；准备金 NY.}uZ  
allowance for debts 债项的免税额 A<mj8qz  
allowance for depreciation by wear and tear 耗损折旧免税额 U)u\1AV5  
allowance for funeral expenses 殡殓费的免税额 -,FK{[h]ka  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 W+8BQ-2  
allowance for repairs and outgoings 修葺及支出方面的免税额 xOwNCh  
allowance to debtor 给债务人的津贴 :a# F  
alteration of capital 资本更改 )Y=w40Yzd  
alternate trustee 候补受托人 f#'8"ff*1  
amalgamation 合并 gTqeJWX9wP  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 5ze`IY  
ambit of charges 征税范围；收费范围 LKIW*M  
amended valuation 经修订的估值 wEBtr e7  
American Commodities Exchange 美国商品交易所 i:V0fBR[>  
American Express Bank Limited 美国运通银行 kuWK/6l4  
American Stock Exchange 美国证券交易所 #.<*; rB  
amortization 摊销 yT[Lzv#  
amount due from banks 存放银行同业的款项 \d `dV0X  
amount due from banks abroad 存放海外银行同业的款项 #DQX<:u  
amount due from holding companies 控股公司欠款 I/^q+l.=`{  
amount due from local banks 存放本港银行同业的款项 ,DexJ1  
amount due to banks 银行同业的存款 F5<"ktnI  
amount due to banks abroad 海外银行同业的存款 F9Ifw><XM  
amount due to holding companies 控股公司存款 x1.3W j  
amount due to local banks 本港银行同业的存款 )`B -O::  
amount due to outport banks 外埠银行同业的存款 t)\D  
amount for note issue 发行纸币的款额 &=v/VRan[  
amount of bond 担保契据的款额 ;[;)P tFz\  
amount of consideration 代价款额 mY$nI -P  
amount of contribution 供款数额 /1IvLdPIu  
amount of indebtedness 负债款额 fn1 ?Qp|  
amount of principal of the loan 贷款本金额 L{cK^ ,  
amount of rates chargeable 应征差饷数额 J!=](s5|
  
amount of share capital 股本额 ^zvA?'s  
amount of sums assured 承保款额 +L^A:}L(  
amount of variation 变动幅度 \?bwm&6+r  
amount of vote 拨款数额 l4iuu  
amount payable 应付款额 [>b  '}4  
amount receivable 应收款额 B`g<Ge~  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 =nJOaXR0  
analysis 分析 Am>_4  
ancillary risk 附属风险 %MfGVx}nG  
annual account 周年帐目；周年帐目报表；年度决算；年结 e*Uz#w:  
annual accounting date 年结日期 RnMBGxa  
annual allowance 每年免税额；年积金；年度津贴；年津 hg%@W  
annual balance 年度余额 skk-.9  
annual disposable income 每年可动用收入 S 23S.]r  
annual estimates 周年预算 o>xxmyW|  
annual fee 年费 &/B2)l6a  
annual general meeting 周年大会 >/7KL2*  
annual growth rate 年增率；每年增长率 2"pE&Q Nd  
annual long-term supplement 长期个案每年补助金 r!{w93rPX  
annual pensionable emolument 可供计算退休金的年薪 Gl?P.BCW.&  
annual report 年报 AzHIp^  
Annual Report on the Consumer Price Index 《消费物价指数年报》 2x)0?N[$O  
annual return 周年报表；周年申报表；每年报税表格 :)KTZ  
Annual Return Rules 《周年报表规则》 ]I{qp~^#n  
annual review of consumer prices 每年消费物价回顾 Ft3N#!ubl  
annual roll-forward basis 逐年延展方式 p{A}p9sjx  
annual salary 年薪 1$='`@8I  
annual statement 年度报表；年度决算表 .\z|Fr  
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 >uBV  
annuitant 年金受益人 @D.R0uM  
annuity 年金 ;whFaQi 4  
annuity contract 年金合约 jw:4fb  
annuity on human life 人寿年金  N&0uXrw  
antecedent debt 先前的债项 JVJ1 Ay/be  
ante-dated cheque 倒填日期支票 w?V[[$  
anticipated expenditure 预期开支 AJ;u&&c4C\  
anticipated net profit 预期纯利 OmTZ-*N  
anticipated revenue 预期收入 dD/29b(  
anti-inflation measure 反通货膨胀措施 % j[O&[s}  
anti-inflationary stance 反通货膨胀立场 ,W)IVc   
apparent deficit 表面赤字 m[g< K  
apparent financial solvency 表面偿债能力 iF#}t(CrH  
apparent partner 表面合伙人 bR>o!(M'Z\  
application for personal assessment 个人入息课税申请书 '8r8 ^g[  
application of fund 资金应用 veYsctK~  
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 m wRLzN  
appointed actuary 委任精算师 CX&yjT6`  
appointed auditor 委任核数师；委任审计师 w8m8r`h  
appointed trustee 委任的受托人 H6%!v1 u  
appointer 委任人 &xGfkCP.]  
apportioned pro rata 按比例分摊 "oE^R?m  
apportionment 分配；分摊 `}k&HRn  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 ps!5HZ2:  
apportionment formula 分摊方程式 j=xtnIq  
apportionment of estate duty 遗产税的分摊 0j a  
appraisal 估价；评估 ?z)y%`}  
appreciable growth 可观增长 Ckl7rpY+  
appreciable impact 显着影响 RvyBg:Aj5  
appreciable increase 可观增长 \p>]G[g  
appreciation 增值；升值 ?l\gh
1{C  
appreciation against other currencies 相对其他货币升值 Vq .!(x  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 j,|1y5f  
appreciation tax 增值税 xY\*L:TwW  
appropriation 拨款；拨用；拨付 |l6<GWG+  
appropriation account 拨款帐目
5O;a/q8"  
Appropriation Bill 拨款法案 [x$eF~Kp  
appropriation-in-aid system 补助拨款办法 O, ``\(P  
approved assets 核准资产 <\}Y@g8  
approved basket stock 认可一篮子证券 e\d5SKY  
approved budget 核准预算 {0A[v}X ~  
approved charitable donation 认可慈善捐款 ? !oVf>  
approved charitable institution 认可慈善机构 m]-v IUpb  
approved currency 核准货币；认可货币 c5B_WqjJ  
approved estimates 核准预算 8zCGMhd  
approved estimates of expenditure 核准开支预算 LRCS)UBY(.  
approved overseas insurer 核准海外保险人 r7Q:l ?F2  
approved overseas trust company 核准海外信托公司 o/x5  
approved pooled investment fund 核准汇集投资基金 9U}MXY0  
approved provident fund scheme 认可公积金计划 P[#W Hbn  
approved provision 核准拨款 h-2E 9Z  
approved redeemable share 核准可赎回股份 (.quX@w"m  
approved regional stock 认可地区性证券 uhw5O9  
approved retirement scheme 认可退休金计划 os(Jr!p_=  
approved subordinated loan 核准附属贷款 r.a9W?(E  
arbitrage 套戥；套汇；套利 ^7~SS2t!  
arbitrageur 套戥者；套汇者 XZep7d}  
arbitrary amount 临时款项 Top#u  
arrangement 措施；安排；协定 !0. 5  
arrears 欠款 WnJLX ^;  
arrears of pay 欠付薪酬 U&w5&W{F}  
arrears of revenue 逾期未收税款；逾期未收的帐项 qh)!|
B  
articles of association 组织章程；组织细则；组织章程细则 CJ}@R.
Zy  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 $^NWzc  
ascertainment of profit 确定利润 AG$
-U2ap  
"Asia Clear" “亚洲结算系统”