[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 jv5Os-  
allotment notice 股份配售通知；配股通知 kM o7mkV  
allotment of shares 股份分配 r_EuLFMA  
allowable 可获宽免；免税的 TQiDbgFo  
allowable business loss 可扣除的营业亏损 |h{#r7H0  
allowable expenses 可扣税的支出 !3JYG  
allowance 免税额；津贴；备抵；准备金 ge@KopZ&  
allowance for debts 债项的免税额 |j>fsk~  
allowance for depreciation by wear and tear 耗损折旧免税额 q#|,4(Z  
allowance for funeral expenses 殡殓费的免税额 ry[NR$L/m  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 zSM;N^X8?  
allowance for repairs and outgoings 修葺及支出方面的免税额 $9In\x
  
allowance to debtor 给债务人的津贴 =c1t]%P,  
alteration of capital 资本更改 ztG!NZL  
alternate trustee 候补受托人 se,0Rvkt  
amalgamation 合并 vb1Gz]~)>  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 $ Eh8s(  
ambit of charges 征税范围；收费范围 Q ,6 [  
amended valuation 经修订的估值 -)dS`hM  
American Commodities Exchange 美国商品交易所 !ZC0n`  
American Express Bank Limited 美国运通银行 [T>a}}@  
American Stock Exchange 美国证券交易所 e/n
c[  
amortization 摊销 qTd6UKg  
amount due from banks 存放银行同业的款项 0s+pcqOd^  
amount due from banks abroad 存放海外银行同业的款项 #5a'Z+  
amount due from holding companies 控股公司欠款 tMnwY'  
amount due from local banks 存放本港银行同业的款项 /:o (Ghc?  
amount due to banks 银行同业的存款 MRZ/%OZ.  
amount due to banks abroad 海外银行同业的存款 kIlK"=  
amount due to holding companies 控股公司存款 [ta3sEPjs  
amount due to local banks 本港银行同业的存款 q(YFt*(;w  
amount due to outport banks 外埠银行同业的存款 @c{rqa v  
amount for note issue 发行纸币的款额 JAA{5@ST  
amount of bond 担保契据的款额 /`"&n1  
amount of consideration 代价款额 \Tii S  
amount of contribution 供款数额 hJIF!eoI  
amount of indebtedness 负债款额 kV$$GLD\  
amount of principal of the loan 贷款本金额 zJCm0HLJ  
amount of rates chargeable 应征差饷数额 @*{sj`AS '  
amount of share capital 股本额 zbM*/:Y  
amount of sums assured 承保款额 '<v_YxEn  
amount of variation 变动幅度 o 2Okc><z  
amount of vote 拨款数额 $,v[<T`  
amount payable 应付款额 YLO/J2['  
amount receivable 应收款额 Z.v2!u  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 <z+b88D  
analysis 分析 5lp};  
ancillary risk 附属风险 v*UJ4r  
annual account 周年帐目；周年帐目报表；年度决算；年结 |4tnG&=  
annual accounting date 年结日期 ))z1T 8  
annual allowance 每年免税额；年积金；年度津贴；年津 IX]K"hT  
annual balance 年度余额 7HkQ|~zGT  
annual disposable income 每年可动用收入 WI+ 5x  
annual estimates 周年预算 8fI&-uP{g  
annual fee 年费 lAcXi$pF  
annual general meeting 周年大会
JMa[Ulz  
annual growth rate 年增率；每年增长率 `OP?[ f d  
annual long-term supplement 长期个案每年补助金 !`VC4o  
annual pensionable emolument 可供计算退休金的年薪 K0bh;I  
annual report 年报 vs|_l!n3  
Annual Report on the Consumer Price Index 《消费物价指数年报》 5/{";k)L+  
annual return 周年报表；周年申报表；每年报税表格 #Lq{_Y  
Annual Return Rules 《周年报表规则》 Nr(3!-
  
annual review of consumer prices 每年消费物价回顾 ygz6 ~(
 
annual roll-forward basis 逐年延展方式 c'8a)j$$+  
annual salary 年薪 m=7Z8@sX},  
annual statement 年度报表；年度决算表 |>2IgTh1a  
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 =e>#oPH  
annuitant 年金受益人 Zagj1OV|  
annuity 年金 5?()o}VjAO  
annuity contract 年金合约 5W29oz}-S  
annuity on human life 人寿年金 7KzMa%=  
antecedent debt 先前的债项 6-w'?G37  
ante-dated cheque 倒填日期支票 01P ~K|s  
anticipated expenditure 预期开支 v1E=P7}\{s  
anticipated net profit 预期纯利 BL& D|e  
anticipated revenue 预期收入 J/o$\8tiMw  
anti-inflation measure 反通货膨胀措施 *i>?YT  
anti-inflationary stance 反通货膨胀立场 ggR--`D[  
apparent deficit 表面赤字 8!c#XMHV  
apparent financial solvency 表面偿债能力 =:;KYuTr  
apparent partner 表面合伙人 8%;K#,>  
application for personal assessment 个人入息课税申请书 ra'h\m  
application of fund 资金应用 ;N FTdP  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 Wveba)"$  
appointed actuary 委任精算师 V>2mzc  
appointed auditor 委任核数师；委任审计师 k'd(H5A
 
appointed trustee 委任的受托人 +.RC{o,  
appointer 委任人 yQXHEB  
apportioned pro rata 按比例分摊 clwJ+kku@  
apportionment 分配；分摊 ?<#2raH-  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 `S{Blv  
apportionment formula 分摊方程式 
W?B(Jsv  
apportionment of estate duty 遗产税的分摊  / hl:p  
appraisal 估价；评估 -q-/0d<l  
appreciable growth 可观增长 q~K KN /N  
appreciable impact 显着影响 dK=<%)N  
appreciable increase 可观增长 EpO5_T_  
appreciation 增值；升值 JrkjfoN  
appreciation against other currencies 相对其他货币升值 !w[io;  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 /W6r{Et  
appreciation tax 增值税 1;4] HNI  
appropriation 拨款；拨用；拨付 (xJZeY)-b^  
appropriation account 拨款帐目 n nZ|oEF  
Appropriation Bill 拨款法案 1{.=T&eG#  
appropriation-in-aid system 补助拨款办法 x\ pC&  
approved assets 核准资产 nsCat($)  
approved basket stock 认可一篮子证券 [uh$\s7  
approved budget 核准预算 JBsHr%!i  
approved charitable donation 认可慈善捐款 mu(EmAoenQ  
approved charitable institution 认可慈善机构 Z!qHL$  
approved currency 核准货币；认可货币 z>f>B6  
approved estimates 核准预算 l]s,CX  
approved estimates of expenditure 核准开支预算 v=~=Q*\l  
approved overseas insurer 核准海外保险人 ~x>?1K  
approved overseas trust company 核准海外信托公司 #h 4`f  
approved pooled investment fund 核准汇集投资基金 B>11  
approved provident fund scheme 认可公积金计划 :!wdqn  
approved provision 核准拨款 UO& p2   
approved redeemable share 核准可赎回股份 {iv!A=jld  
approved regional stock 认可地区性证券 r="wd  
approved retirement scheme 认可退休金计划 !*?Ss  
approved subordinated loan 核准附属贷款 `+ !GoXI  
arbitrage 套戥；套汇；套利 }/%(7Ff{  
arbitrageur 套戥者；套汇者 "SuBtoK  
arbitrary amount 临时款项 6tE<`"P!  
arrangement 措施；安排；协定 DJ tKLG0  
arrears 欠款 Ng6(2
Wt0e  
arrears of pay 欠付薪酬 GY D`  
arrears of revenue 逾期未收税款；逾期未收的帐项 88dq8T4  
articles of association 组织章程；组织细则；组织章程细则 \gh`PS-B  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 _%)v 9}D  
ascertainment of profit 确定利润 !zw)! rV=  
"Asia Clear" “亚洲结算系统”