[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 9BgR@b  
allotment notice 股份配售通知；配股通知 FYh+G-Y#  
allotment of shares 股份分配 udYk 6  
allowable 可获宽免；免税的 }_m/3*x_  
allowable business loss 可扣除的营业亏损 bC{1LY0  
allowable expenses 可扣税的支出 $/sIdFZi  
allowance 免税额；津贴；备抵；准备金 j}~3m$  
allowance for debts 债项的免税额 Ux5pw  
allowance for depreciation by wear and tear 耗损折旧免税额 qBL>C\V +  
allowance for funeral expenses 殡殓费的免税额 I[u%kir  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 ;^VLx)q  
allowance for repairs and outgoings 修葺及支出方面的免税额 }: v&Nc  
allowance to debtor 给债务人的津贴 Q@zD'G>  
alteration of capital 资本更改 z.EpRJn  
alternate trustee 候补受托人  vU(2[  
amalgamation 合并 %!Z9: +;B  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 hJ[Z~PC\T0  
ambit of charges 征税范围；收费范围 rbfP6t:c3  
amended valuation 经修订的估值 i! 5zHn  
American Commodities Exchange 美国商品交易所 Bo.< 4P  
American Express Bank Limited 美国运通银行 t@dv$W2 "  
American Stock Exchange 美国证券交易所 fHK`u'  
amortization 摊销 =y)e&bj  
amount due from banks 存放银行同业的款项 BVAxeXO  
amount due from banks abroad 存放海外银行同业的款项 F2jZ3[P  
amount due from holding companies 控股公司欠款 imGg3'  
amount due from local banks 存放本港银行同业的款项 ~wtl\-cY  
amount due to banks 银行同业的存款 RJ+i~;-  
amount due to banks abroad 海外银行同业的存款 CHxu%-g  
amount due to holding companies 控股公司存款 mOm_a9ML  
amount due to local banks 本港银行同业的存款 RlJt+lnV  
amount due to outport banks 外埠银行同业的存款 UbDRzum  
amount for note issue 发行纸币的款额 1yHlBeEC  
amount of bond 担保契据的款额 -DWyKR= j"  
amount of consideration 代价款额 Rs *]I\  
amount of contribution 供款数额 h+ixl#:  
amount of indebtedness 负债款额 XNODDH  
amount of principal of the loan 贷款本金额 \C<|yD  
amount of rates chargeable 应征差饷数额 }.bhs
y  
amount of share capital 股本额 =z_.RE  
amount of sums assured 承保款额 ;Ih:$"$!  
amount of variation 变动幅度 @APv?>$)  
amount of vote 拨款数额 NF9fPAF%;  
amount payable 应付款额 -qv*%O@  
amount receivable 应收款额 "9Q @&C  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 AunX[X9  
analysis 分析 T["(wPrt  
ancillary risk 附属风险 Yi?X|
"\`  
annual account 周年帐目；周年帐目报表；年度决算；年结 LU'<EXUbY  
annual accounting date 年结日期 \53(D7+  
annual allowance 每年免税额；年积金；年度津贴；年津 -|Z[G N:  
annual balance 年度余额 |a||oyrN  
annual disposable income 每年可动用收入 HP/f`8  
annual estimates 周年预算 w +pK=R  
annual fee 年费 q.xt%`@aA  
annual general meeting 周年大会 ^r4@C2#vzJ  
annual growth rate 年增率；每年增长率 wlSl ~A/s  
annual long-term supplement 长期个案每年补助金 t(d$v_*y51  
annual pensionable emolument 可供计算退休金的年薪 Kyn[4Bu!?  
annual report 年报 e u{  
Annual Report on the Consumer Price Index 《消费物价指数年报》 . #+N?D<  
annual return 周年报表；周年申报表；每年报税表格 >"Tivc5  
Annual Return Rules 《周年报表规则》 |_fmbG
 
annual review of consumer prices 每年消费物价回顾 Vp"=8p#k  
annual roll-forward basis 逐年延展方式 3 VNPdXsh  
annual salary 年薪 T;?=,'u  
annual statement 年度报表；年度决算表 g4p-$WyT8>  
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 #ZzFAt  
annuitant 年金受益人 No
Sq:e  
annuity 年金 WD`z\{hcom  
annuity contract 年金合约 ^v5v7\!  
annuity on human life 人寿年金 NFYo@kX> G  
antecedent debt 先前的债项 {DP%=4  
ante-dated cheque 倒填日期支票 H YA<  
anticipated expenditure 预期开支 U;PGBoe  
anticipated net profit 预期纯利 ]x;*Z&  
anticipated revenue 预期收入 gfr y5e  
anti-inflation measure 反通货膨胀措施 r2t|,%%N7  
anti-inflationary stance 反通货膨胀立场 *F4"mr|\  
apparent deficit 表面赤字 p'@|Oq&  
apparent financial solvency 表面偿债能力 wWh)yfPh8H  
apparent partner 表面合伙人 F' NX  
application for personal assessment 个人入息课税申请书 dq6|m }g{  
application of fund 资金应用 ET2^1X #j  
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 O6 :GE'S  
appointed actuary 委任精算师 zYCS K~-GW  
appointed auditor 委任核数师；委任审计师 >^fpQG  
appointed trustee 委任的受托人 =qg;K'M 5  
appointer 委任人 VM.4w.})_E  
apportioned pro rata 按比例分摊 Xyz w.%4c  
apportionment 分配；分摊 pbXh}YJ&  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 Xc>M_%+R  
apportionment formula 分摊方程式 aAT!$0H  
apportionment of estate duty 遗产税的分摊 -g5o+RT@  
appraisal 估价；评估 sYMgi D  
appreciable growth 可观增长 r2h{#2  
appreciable impact 显着影响 NQ9/,M  
appreciable increase 可观增长 WVa -0;  
appreciation 增值；升值 ?FV>[&-h#I  
appreciation against other currencies 相对其他货币升值 vq?aFX9F  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 neLQ>WT L  
appreciation tax 增值税 h?D>Dfeg%  
appropriation 拨款；拨用；拨付 d?9b6k?  
appropriation account 拨款帐目 n7>L&?N#y#  
Appropriation Bill 拨款法案 ;ZasK0  
appropriation-in-aid system 补助拨款办法 o@5zf{-  
approved assets 核准资产 I1Jh vyd?$  
approved basket stock 认可一篮子证券 X ~o6Xkg  
approved budget 核准预算 3D2\#6yo  
approved charitable donation 认可慈善捐款 ^!F Li7X  
approved charitable institution 认可慈善机构 *)8!~Hs  
approved currency 核准货币；认可货币 3hD
\6,@  
approved estimates 核准预算 F5+)=P#  
approved estimates of expenditure 核准开支预算 =Z(_lLNmh  
approved overseas insurer 核准海外保险人 SNUq  
approved overseas trust company 核准海外信托公司 \LEUreTn  
approved pooled investment fund 核准汇集投资基金 S.! n35  
approved provident fund scheme 认可公积金计划 l5/!0]/  
approved provision 核准拨款 810pJ  
approved redeemable share 核准可赎回股份 `B %IHr  
approved regional stock 认可地区性证券 JNx;/6'd,  
approved retirement scheme 认可退休金计划 ^C|N  
approved subordinated loan 核准附属贷款 @
5,Xr`]  
arbitrage 套戥；套汇；套利 />13?o#  
arbitrageur 套戥者；套汇者 \Ctl(uj  
arbitrary amount 临时款项 Z`jSpgWR  
arrangement 措施；安排；协定 LJ{P93aq`^  
arrears 欠款 IE0hC\C}  
arrears of pay 欠付薪酬 4?c4GT9(6S  
arrears of revenue 逾期未收税款；逾期未收的帐项 Tw]].|^f-  
articles of association 组织章程；组织细则；组织章程细则 voitdz  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 VZ1u/O?
ub  
ascertainment of profit 确定利润 T
4e-QEH  
"Asia Clear" “亚洲结算系统”