[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 &<pKx!  
allotment notice 股份配售通知；配股通知 2F`cv1M  
allotment of shares 股份分配 m~#%Q?_ %  
allowable 可获宽免；免税的 C\ZkGX  
allowable business loss 可扣除的营业亏损 w}R~C   
allowable expenses 可扣税的支出 _7T@5\b:;  
allowance 免税额；津贴；备抵；准备金 jZoNi  
allowance for debts 债项的免税额 !0,Mp@ j/  
allowance for depreciation by wear and tear 耗损折旧免税额 h*B|fy4K9U  
allowance for funeral expenses 殡殓费的免税额 U
LH0'@BJ  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 ul f2vD  
allowance for repairs and outgoings 修葺及支出方面的免税额 =*vM
A#e  
allowance to debtor 给债务人的津贴 . lgPFr6X  
alteration of capital 资本更改 %wptZ"2M  
alternate trustee 候补受托人 JRMM?y  
amalgamation 合并 WQNE 2Q  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 XjioZ  
ambit of charges 征税范围；收费范围 ,m<H-gwa  
amended valuation 经修订的估值 B[4pX +f  
American Commodities Exchange 美国商品交易所 fq[;%cr4  
American Express Bank Limited 美国运通银行 qFQ8  
American Stock Exchange 美国证券交易所 W5L iXM  
amortization 摊销 )6KMHG  
amount due from banks 存放银行同业的款项 gk[{2HgN  
amount due from banks abroad 存放海外银行同业的款项 ._9 n~=!  
amount due from holding companies 控股公司欠款 fFvF\  
amount due from local banks 存放本港银行同业的款项 !Q I\Fz?  
amount due to banks 银行同业的存款 z+a%5J  
amount due to banks abroad 海外银行同业的存款 4_v]O  
amount due to holding companies 控股公司存款 Wo~vhv$E  
amount due to local banks 本港银行同业的存款 jw}}^3.  
amount due to outport banks 外埠银行同业的存款 0Uk@\[1ox  
amount for note issue 发行纸币的款额 E37<"(;  
amount of bond 担保契据的款额 W|:lVAP.|}  
amount of consideration 代价款额 cRd0S*QN2  
amount of contribution 供款数额 Vm}%ttTC  
amount of indebtedness 负债款额 :j')E`#   
amount of principal of the loan 贷款本金额 dz [!-M  
amount of rates chargeable 应征差饷数额 {j5e9pg1L|  
amount of share capital 股本额 l!}:|N Yh!  
amount of sums assured 承保款额 p Dx-2:}  
amount of variation 变动幅度 ?{w3|Ef&  
amount of vote 拨款数额 uEyH2QO  
amount payable 应付款额 zA+~7;7E  
amount receivable 应收款额 :c9U>1`g&  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所
3p2P= T  
analysis 分析 VvFC -r,=G  
ancillary risk 附属风险 )irRO8  
annual account 周年帐目；周年帐目报表；年度决算；年结 ^<e@uNGg  
annual accounting date 年结日期 ?m$a6'2-,J  
annual allowance 每年免税额；年积金；年度津贴；年津 53-v|'9'  
annual balance 年度余额 5zFR7/p{  
annual disposable income 每年可动用收入 T,xPSN2A*  
annual estimates 周年预算 \<}&&SuH  
annual fee 年费 x8\A<(G_M=  
annual general meeting 周年大会 @/ZF` :  
annual growth rate 年增率；每年增长率 9% l%  
annual long-term supplement 长期个案每年补助金 aLJ(?8M@  
annual pensionable emolument 可供计算退休金的年薪 oAWzYu(v  
annual report 年报 + dA,P\  
Annual Report on the Consumer Price Index 《消费物价指数年报》 &B! o,qp  
annual return 周年报表；周年申报表；每年报税表格 M X4]Vpv  
Annual Return Rules 《周年报表规则》 lrf
v+  
annual review of consumer prices 每年消费物价回顾 Y6,Rj:8  
annual roll-forward basis 逐年延展方式 JpsPNa  
annual salary 年薪 "&+"@<  
annual statement 年度报表；年度决算表 /%_OW@ ?  
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 ,rJXy_  
annuitant 年金受益人 iyj+:t/  
annuity 年金
HV6f@  
annuity contract 年金合约 mUS_(0q  
annuity on human life 人寿年金 Bs?7:kN(  
antecedent debt 先前的债项 /Q~gU<  
ante-dated cheque 倒填日期支票 3}|'0(hYL  
anticipated expenditure 预期开支 ^rvx!?zO  
anticipated net profit 预期纯利 hx/N1x  
anticipated revenue 预期收入 K\XH4kic  
anti-inflation measure 反通货膨胀措施 6[OzU2nB  
anti-inflationary stance 反通货膨胀立场 ^Y-]*8;]  
apparent deficit 表面赤字 G8Nt 8U~  
apparent financial solvency 表面偿债能力 +w=AJdc  
apparent partner 表面合伙人 PJcwH6m  
application for personal assessment 个人入息课税申请书 \(t@1]&jw  
application of fund 资金应用 3%.#}O,(  
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 DJgTA]$&  
appointed actuary 委任精算师 lA>D S#_  
appointed auditor 委任核数师；委任审计师 5@^ dgq  
appointed trustee 委任的受托人 u%~igt@x  
appointer 委任人 &\apwD  
apportioned pro rata 按比例分摊 j"AU z)x  
apportionment 分配；分摊 kcb.Wz~=  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 NPFpq,P>  
apportionment formula 分摊方程式 (@iMLuewK  
apportionment of estate duty 遗产税的分摊 Oft4-4$E  
appraisal 估价；评估 -V:"l  
appreciable growth 可观增长 pp7$J2s+j  
appreciable impact 显着影响 Sm~l:v0%  
appreciable increase 可观增长 <7-J0btV  
appreciation 增值；升值 #v<QbA  
appreciation against other currencies 相对其他货币升值 ChCrL[2  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 P-ri=E}>  
appreciation tax 增值税 a33TPoj  
appropriation 拨款；拨用；拨付 1Bpv"67  
appropriation account 拨款帐目 LBF 1;zjK  
Appropriation Bill 拨款法案 ?_I[,N?@41  
appropriation-in-aid system 补助拨款办法 4.IU!.Uo  
approved assets 核准资产 ~ o1x;Y6  
approved basket stock 认可一篮子证券 x' .:&z  
approved budget 核准预算 tU_y6  
approved charitable donation 认可慈善捐款 F'hHK.tT  
approved charitable institution 认可慈善机构 msVOH%wH  
approved currency 核准货币；认可货币 26xXl|I  
approved estimates 核准预算 ;]_o4e6\p  
approved estimates of expenditure 核准开支预算 A45A:hqs  
approved overseas insurer 核准海外保险人 ei rzYt  
approved overseas trust company 核准海外信托公司 V*W;OiE_3  
approved pooled investment fund 核准汇集投资基金 1UKg=A-q  
approved provident fund scheme 认可公积金计划 otk}y8  
approved provision 核准拨款 EY \H=@A  
approved redeemable share 核准可赎回股份 }<dRj  
approved regional stock 认可地区性证券 1x[)/@.'f  
approved retirement scheme 认可退休金计划 _Gu- uuy  
approved subordinated loan 核准附属贷款 92^w8Z.  
arbitrage 套戥；套汇；套利 B, 9w0  
arbitrageur 套戥者；套汇者 U^Xm)lL  
arbitrary amount 临时款项 }fKSqB]T-  
arrangement 措施；安排；协定 IEU^#=n  
arrears 欠款 $^@)  
arrears of pay 欠付薪酬 zA[0mkC?$  
arrears of revenue 逾期未收税款；逾期未收的帐项 rD*sl}  
articles of association 组织章程；组织细则；组织章程细则 qbv#I;  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 E8-P"`Qba  
ascertainment of profit 确定利润 vsa92c@T  
"Asia Clear" “亚洲结算系统”