[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 gB&]kHLO  
allotment notice 股份配售通知；配股通知 N<hbV0$%  
allotment of shares 股份分配 "$+naY{w  
allowable 可获宽免；免税的 t*<vc]D  
allowable business loss 可扣除的营业亏损 jd l1Q<Z  
allowable expenses 可扣税的支出 /V~L:0 %  
allowance 免税额；津贴；备抵；准备金 (U2G"  
allowance for debts 债项的免税额 n0U^gsD4J  
allowance for depreciation by wear and tear 耗损折旧免税额 f1=BBQY >  
allowance for funeral expenses 殡殓费的免税额 4DEsB)%X  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 J:f>/  
allowance for repairs and outgoings 修葺及支出方面的免税额 {d}-SoxH  
allowance to debtor 给债务人的津贴 VbM5]UT/  
alteration of capital 资本更改 V-A^9AAPm  
alternate trustee 候补受托人 yNc>s/  
amalgamation 合并 tzi+A;>c(v  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 m<8j' [+  
ambit of charges 征税范围；收费范围 seHwn'Jn  
amended valuation 经修订的估值 |/arxb&  
American Commodities Exchange 美国商品交易所 _|DP  
American Express Bank Limited 美国运通银行 XZcsx  
American Stock Exchange 美国证券交易所 Cd'P  
amortization 摊销 (&PamsV*8  
amount due from banks 存放银行同业的款项 i0-!!  
amount due from banks abroad 存放海外银行同业的款项 pPo?5s  
amount due from holding companies 控股公司欠款 |{PQ0DS  
amount due from local banks 存放本港银行同业的款项 >1pD'UZIy7  
amount due to banks 银行同业的存款 V==' 7n  
amount due to banks abroad 海外银行同业的存款 T_Z@uZom.  
amount due to holding companies 控股公司存款 <tf4j3lwH  
amount due to local banks 本港银行同业的存款 &-<"HW  
amount due to outport banks 外埠银行同业的存款 z$ysp!  
amount for note issue 发行纸币的款额 :m8ED[9b  
amount of bond 担保契据的款额 J}j
K_  
amount of consideration 代价款额 FPaj p  
amount of contribution 供款数额 Ez?vJDd  
amount of indebtedness 负债款额 t8i"f L  
amount of principal of the loan 贷款本金额 lUUq|Qr  
amount of rates chargeable 应征差饷数额 +D?d)lK  
amount of share capital 股本额 {Hp?rY@  
amount of sums assured 承保款额 ]
~WP;o  
amount of variation 变动幅度 bIp;$ZHy`K  
amount of vote 拨款数额 IL.Jx:(0  
amount payable 应付款额 pC8(>gV<h  
amount receivable 应收款额 c::x.B"w  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 pal))e!B  
analysis 分析 ~e{2Y%  
ancillary risk 附属风险 YD.3FTNGC  
annual account 周年帐目；周年帐目报表；年度决算；年结 KG>.7xVWV7  
annual accounting date 年结日期 +V2a|uvEc  
annual allowance 每年免税额；年积金；年度津贴；年津 EyBdL  
annual balance 年度余额 M |n)LyL  
annual disposable income 每年可动用收入 n!
eg"pL  
annual estimates 周年预算 }S#.Pw%  
annual fee 年费 $)n
{}8^  
annual general meeting 周年大会 LWVO%@)w  
annual growth rate 年增率；每年增长率 w-B\AK?}  
annual long-term supplement 长期个案每年补助金 T"QY@#
E  
annual pensionable emolument 可供计算退休金的年薪 7e8hnTzl8<  
annual report 年报 *uEU9fX  
Annual Report on the Consumer Price Index 《消费物价指数年报》 v/m`rc
]e  
annual return 周年报表；周年申报表；每年报税表格 P*aD2("Z  
Annual Return Rules 《周年报表规则》 Ne^#5T  
annual review of consumer prices 每年消费物价回顾 @b>]q$)(}  
annual roll-forward basis 逐年延展方式 ]m4LY.SQ  
annual salary 年薪 //J:p,AF  
annual statement 年度报表；年度决算表 #jZ:Ex  
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\yj>tQJg  
annuitant 年金受益人 V?_%Y<|L  
annuity 年金 Q@$1!9m  
annuity contract 年金合约 ]ei]) J
I  
annuity on human life 人寿年金 >hQR  
antecedent debt 先前的债项 ise@,[!  
ante-dated cheque 倒填日期支票 8U;!1!+ 7)  
anticipated expenditure 预期开支 aLsGden|  
anticipated net profit 预期纯利 : +R5"my  
anticipated revenue 预期收入 9tx
Z6/  
anti-inflation measure 反通货膨胀措施 qh2.N}lW  
anti-inflationary stance 反通货膨胀立场 {#[a4@B0  
apparent deficit 表面赤字 W2<X 5'  
apparent financial solvency 表面偿债能力 kkJg/:g  
apparent partner 表面合伙人 I* bj E'  
application for personal assessment 个人入息课税申请书 'R'>`?Nh  
application of fund 资金应用 vaQ,l6z .h  
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 /ZzlC#`  
appointed actuary 委任精算师 .s!:p pwl  
appointed auditor 委任核数师；委任审计师 AoR`/tr,  
appointed trustee 委任的受托人 qnA:[H;F  
appointer 委任人 ,88Y1|:X  
apportioned pro rata 按比例分摊 @?1%*/  
apportionment 分配；分摊 zu^ AkMc  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 >N,G@{FR  
apportionment formula 分摊方程式 t%TZu>(1O  
apportionment of estate duty 遗产税的分摊 TgUQD(d^  
appraisal 估价；评估 NNf
CJ|  
appreciable growth 可观增长 v4v+;[a%  
appreciable impact 显着影响 S5d{dTPq  
appreciable increase 可观增长 )T4L^^`  
appreciation 增值；升值 #E ~FF@a  
appreciation against other currencies 相对其他货币升值 %bi mcRX#W  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 eT|_0kx1  
appreciation tax 增值税 gRFC n6Q  
appropriation 拨款；拨用；拨付 n-=\n6"P  
appropriation account 拨款帐目 ^s? wnEo;j  
Appropriation Bill 拨款法案 $?s^HKF~  
appropriation-in-aid system 补助拨款办法 n;=A'g|Q  
approved assets 核准资产 9F-k:hD |  
approved basket stock 认可一篮子证券 0GR9opZtA  
approved budget 核准预算 ~H$XSNPi  
approved charitable donation 认可慈善捐款 =aekY;/  
approved charitable institution 认可慈善机构 w %zw+
E  
approved currency 核准货币；认可货币 XgbGC*dQ  
approved estimates 核准预算 N0piL6Js  
approved estimates of expenditure 核准开支预算 OMZT\$9yT  
approved overseas insurer 核准海外保险人 j~8+,:  
approved overseas trust company 核准海外信托公司 L,ra=SVF  
approved pooled investment fund 核准汇集投资基金 };j&)M  
approved provident fund scheme 认可公积金计划 Z\L@5.*ydE  
approved provision 核准拨款 Z-<u?f8{*  
approved redeemable share 核准可赎回股份 jgstx3  
approved regional stock 认可地区性证券 Z`*c
I   
approved retirement scheme 认可退休金计划 em]K7B=  
approved subordinated loan 核准附属贷款 w* I+~o-  
arbitrage 套戥；套汇；套利 @Dy.HQ~  
arbitrageur 套戥者；套汇者 {#%xq]r_  
arbitrary amount 临时款项 3dbf!  
arrangement 措施；安排；协定 >ob/@  
arrears 欠款 r#Mx~Zg~  
arrears of pay 欠付薪酬 /'1y`j<  
arrears of revenue 逾期未收税款；逾期未收的帐项 O)Qz$  
articles of association 组织章程；组织细则；组织章程细则 aYgJTep>r  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 93J)9T  
ascertainment of profit 确定利润 "uCQm '  
"Asia Clear" “亚洲结算系统”