[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 B?VTIq>  
allotment notice 股份配售通知；配股通知 F_ F"3'[  
allotment of shares 股份分配 Tz]R}DKB&  
allowable 可获宽免；免税的 !__0Vk[s  
allowable business loss 可扣除的营业亏损 ,S-h~x  
allowable expenses 可扣税的支出 rpT.n-H>%A  
allowance 免税额；津贴；备抵；准备金 Pv'Q3O2<I  
allowance for debts 债项的免税额 ntW@Fm:bw>  
allowance for depreciation by wear and tear 耗损折旧免税额 I_J&>}V'  
allowance for funeral expenses 殡殓费的免税额 11=$]K>  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 q\Y4vWg  
allowance for repairs and outgoings 修葺及支出方面的免税额 z]G|)16  
allowance to debtor 给债务人的津贴 g":[rXvId  
alteration of capital 资本更改 g@`i7qN  
alternate trustee 候补受托人 n<ZPWlJ  
amalgamation 合并 LIZB!S@V\  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 Zzlf1#26\  
ambit of charges 征税范围；收费范围 E#k{<LYI  
amended valuation 经修订的估值 ywa*?3?c  
American Commodities Exchange 美国商品交易所  0xB2  
American Express Bank Limited 美国运通银行 5>x_G#W  
American Stock Exchange 美国证券交易所 YFO{i-*q  
amortization 摊销 ^|Q]WHNFB  
amount due from banks 存放银行同业的款项 @UD:zUT)F  
amount due from banks abroad 存放海外银行同业的款项 _Iy\,<  
amount due from holding companies 控股公司欠款 Y?0/f[Ax,y  
amount due from local banks 存放本港银行同业的款项 @]@|H?  
amount due to banks 银行同业的存款 ,EB}IG]  
amount due to banks abroad 海外银行同业的存款 =kd$??F  
amount due to holding companies 控股公司存款 NQ9v[gv  
amount due to local banks 本港银行同业的存款 Mbi]EZ  
amount due to outport banks 外埠银行同业的存款 !/zRw-q3B  
amount for note issue 发行纸币的款额 [xMa^A>p  
amount of bond 担保契据的款额 L|=5jn9 :  
amount of consideration 代价款额 \ |;\  
amount of contribution 供款数额 V ;T :Q%  
amount of indebtedness 负债款额 S#/%#k103  
amount of principal of the loan 贷款本金额 '/W$9jm  
amount of rates chargeable 应征差饷数额 P
MzPj,  
amount of share capital 股本额 2B,O
/3y  
amount of sums assured 承保款额 ScPVjqG2{  
amount of variation 变动幅度 v4P"|vZ$&  
amount of vote 拨款数额 
P6:C/B  
amount payable 应付款额 oUv26t ~  
amount receivable 应收款额 pCIzpEsRs  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 V>{< pS  
analysis 分析 h@:K=ggK  
ancillary risk 附属风险 1vj/6L  
annual account 周年帐目；周年帐目报表；年度决算；年结 ?8b19DMK6  
annual accounting date 年结日期 yYG<tUG;  
annual allowance 每年免税额；年积金；年度津贴；年津 + ?1GscJ  
annual balance 年度余额 )g0 fN+Mb  
annual disposable income 每年可动用收入 G.W !   
annual estimates 周年预算 kBu{ bxL  
annual fee 年费 x$Dq0FX!%_  
annual general meeting 周年大会 !gsvF\XDM  
annual growth rate 年增率；每年增长率 +&EXTZ@o  
annual long-term supplement 长期个案每年补助金 k:@DK9 "^  
annual pensionable emolument 可供计算退休金的年薪 ^Co-!j
M  
annual report 年报 +#W94s~0V  
Annual Report on the Consumer Price Index 《消费物价指数年报》 .fA*WQ!lb  
annual return 周年报表；周年申报表；每年报税表格 F@ w; .e!  
Annual Return Rules 《周年报表规则》 kx
n&f(5  
annual review of consumer prices 每年消费物价回顾 UtZ,q!sg  
annual roll-forward basis 逐年延展方式 x]~TGz
S  
annual salary 年薪 Wa_qD  
annual statement 年度报表；年度决算表 S{@}ECla  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 )9QtnM  
annuitant 年金受益人 %bW_,b  
annuity 年金 xP;r3u s  
annuity contract 年金合约 "}4%vZz  
annuity on human life 人寿年金 :=*deZ<  
antecedent debt 先前的债项 mgs(n5V
5  
ante-dated cheque 倒填日期支票 @-N` W9  
anticipated expenditure 预期开支 *b~6 BM$  
anticipated net profit 预期纯利 8.E"[QktZ  
anticipated revenue 预期收入 N##`  
anti-inflation measure 反通货膨胀措施 B/? L$m  
anti-inflationary stance 反通货膨胀立场 7e/+C{3v  
apparent deficit 表面赤字 :2 ;Jo^6Se  
apparent financial solvency 表面偿债能力 'M90Yia  
apparent partner 表面合伙人 0YeTS!*Aj  
application for personal assessment 个人入息课税申请书 o4(*nz  
application of fund 资金应用 NFK
`,  
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 yV30x9i!2  
appointed actuary 委任精算师 e#eVc'=cDR  
appointed auditor 委任核数师；委任审计师 \l%xuT  
appointed trustee 委任的受托人 _T=g?0 q  
appointer 委任人 ~/ %Xm<  
apportioned pro rata 按比例分摊
~%TWF+  
apportionment 分配；分摊 2G8pDvBr  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 cNs'GfD}  
apportionment formula 分摊方程式 hlTbC l  
apportionment of estate duty 遗产税的分摊 6_LeP9s )  
appraisal 估价；评估 e|~MJu+1  
appreciable growth 可观增长 ZzT
=m*tQ&  
appreciable impact 显着影响 ZykMri3bi  
appreciable increase 可观增长 cs9^&N:w[  
appreciation 增值；升值 '`];=QY9pg  
appreciation against other currencies 相对其他货币升值 B@,9Cx564  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 y4V:)@P  
appreciation tax 增值税 l6viP}R  
appropriation 拨款；拨用；拨付 *6uccx7{  
appropriation account 拨款帐目 WzMYRKZ  
Appropriation Bill 拨款法案 a QH6akH  
appropriation-in-aid system 补助拨款办法 &hCbXs=  
approved assets 核准资产 K%(y<%Xp  
approved basket stock 认可一篮子证券 1+o]+Jz|  
approved budget 核准预算 >4 OXG7.&f  
approved charitable donation 认可慈善捐款 L74Mz]v  
approved charitable institution 认可慈善机构 }Q 7y tE  
approved currency 核准货币；认可货币 IG-\&  
approved estimates 核准预算 5xY{Q  
approved estimates of expenditure 核准开支预算 }`"`VLh  
approved overseas insurer 核准海外保险人 4 1_gak;  
approved overseas trust company 核准海外信托公司 OWd 'z1Yl  
approved pooled investment fund 核准汇集投资基金 8;PkuJR_]  
approved provident fund scheme 认可公积金计划 8fR(y~_gF  
approved provision 核准拨款 (FuIOR  
approved redeemable share 核准可赎回股份 7  ,Rg~L  
approved regional stock 认可地区性证券 9KSi-2?H  
approved retirement scheme 认可退休金计划 0mw1CUx9K  
approved subordinated loan 核准附属贷款 @=J|%NO  
arbitrage 套戥；套汇；套利 '<Z[e`/  
arbitrageur 套戥者；套汇者 74s{b]jN'-  
arbitrary amount 临时款项 >r.]a`  
arrangement 措施；安排；协定 3v* ~CQy9  
arrears 欠款 }D/+YG  
arrears of pay 欠付薪酬 0X$mT:=9  
arrears of revenue 逾期未收税款；逾期未收的帐项 ^?z%f_ri  
articles of association 组织章程；组织细则；组织章程细则 7#8Gn=g  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 M5xJ_yjG  
ascertainment of profit 确定利润 LQ0/oYmNc  
"Asia Clear" “亚洲结算系统”