[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 ?mCino  
allotment notice 股份配售通知；配股通知 #2~-I  
allotment of shares 股份分配 (v'#~)R_`  
allowable 可获宽免；免税的 c6@7>PM  
allowable business loss 可扣除的营业亏损 7i$)iNW  
allowable expenses 可扣税的支出 ,sqxxq  
allowance 免税额；津贴；备抵；准备金 vTdJe  
allowance for debts 债项的免税额 $k|:V&6SV  
allowance for depreciation by wear and tear 耗损折旧免税额 K_" denzT+  
allowance for funeral expenses 殡殓费的免税额 >&z=ktB  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 _3'FX#xc  
allowance for repairs and outgoings 修葺及支出方面的免税额 : 47bf<w|Y  
allowance to debtor 给债务人的津贴 PqJB&:ZV  
alteration of capital 资本更改 (5Z*m<]c  
alternate trustee 候补受托人 @g{FNXY$m  
amalgamation 合并 $gv3Up"U  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 7l~d_<h  
ambit of charges 征税范围；收费范围 'wg>=|Q5  
amended valuation 经修订的估值 z{N~AaY  
American Commodities Exchange 美国商品交易所 D
uu)8ru  
American Express Bank Limited 美国运通银行 fUg<+|v*  
American Stock Exchange 美国证券交易所 pp2,d`01[L  
amortization 摊销 oieJ7\h]m  
amount due from banks 存放银行同业的款项 m);0sb  
amount due from banks abroad 存放海外银行同业的款项 ~mR@L`"l  
amount due from holding companies 控股公司欠款 a^ __Z3g,  
amount due from local banks 存放本港银行同业的款项 ;tZ;C(;
<  
amount due to banks 银行同业的存款 |K(2_Wp  
amount due to banks abroad 海外银行同业的存款 fK %${   
amount due to holding companies 控股公司存款 ZgzjRa++  
amount due to local banks 本港银行同业的存款 qq,#bRe  
amount due to outport banks 外埠银行同业的存款 @5rl;C  
amount for note issue 发行纸币的款额 X^td`}F/=V  
amount of bond 担保契据的款额 C;UqLMrOI  
amount of consideration 代价款额 P"%QFt,  
amount of contribution 供款数额 OABMIgX  
amount of indebtedness 负债款额 (T9Q6\sa  
amount of principal of the loan 贷款本金额 s.#%hPX{  
amount of rates chargeable 应征差饷数额 XB.xIApmy  
amount of share capital 股本额 r
+D ?_Lk  
amount of sums assured 承保款额 EDA%qNd]j  
amount of variation 变动幅度 BWWO=N  
amount of vote 拨款数额 ,Hzz:ce  
amount payable 应付款额 &qjc+-r{l  
amount receivable 应收款额 l@irAtg4  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 QCD MRh n  
analysis 分析 (qbL=R"  
ancillary risk 附属风险 n?[JPG2X  
annual account 周年帐目；周年帐目报表；年度决算；年结 <?>1eU%  
annual accounting date 年结日期 O)jpnNz  
annual allowance 每年免税额；年积金；年度津贴；年津 @|2L> N  
annual balance 年度余额 l+vD`aJ3  
annual disposable income 每年可动用收入 :Rftn6!  
annual estimates 周年预算 cS2PrsUx  
annual fee 年费 d:X@zUR*)  
annual general meeting 周年大会 ms]r1x"  
annual growth rate 年增率；每年增长率 )/y7Fh  
annual long-term supplement 长期个案每年补助金 cs]h+yE  
annual pensionable emolument 可供计算退休金的年薪 h b.^&  
annual report 年报 0aRHXc2<  
Annual Report on the Consumer Price Index 《消费物价指数年报》 s;ivoGe}  
annual return 周年报表；周年申报表；每年报税表格 \2c3Nsra  
Annual Return Rules 《周年报表规则》 ]<xzCPB  
annual review of consumer prices 每年消费物价回顾 E xls_oSp  
annual roll-forward basis 逐年延展方式 !S3^{l-  
annual salary 年薪 s?5vJ:M Xr  
annual statement 年度报表；年度决算表 ]J(BaX4  
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 K7-z.WTUR  
annuitant 年金受益人 ]wZlJK`K  
annuity 年金 z|$ M,?r'  
annuity contract 年金合约 F%tV^$%  
annuity on human life 人寿年金 -\9K'8 C  
antecedent debt 先前的债项 +7KRoF|  
ante-dated cheque 倒填日期支票 .}c& "L;W  
anticipated expenditure 预期开支 $ o }  
anticipated net profit 预期纯利 chE}TK  
anticipated revenue 预期收入 Vm*E^ v  
anti-inflation measure 反通货膨胀措施 K0usBA  
anti-inflationary stance 反通货膨胀立场 +Zg@X.z  
apparent deficit 表面赤字 DP8%/CV!*  
apparent financial solvency 表面偿债能力 &|K9qa~)Y  
apparent partner 表面合伙人 PNs*+/-S  
application for personal assessment 个人入息课税申请书 jAcrXB*  
application of fund 资金应用 9Rm\@E [  
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 }ip3dm  
appointed actuary 委任精算师 kj>!&W57  
appointed auditor 委任核数师；委任审计师 S aH':UN  
appointed trustee 委任的受托人 w$DHMpW'  
appointer 委任人 sxn{uRF  
apportioned pro rata 按比例分摊 #I"s{*  
apportionment 分配；分摊 /os,s[w  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 r,HIoeAKP  
apportionment formula 分摊方程式 dLfB){>S  
apportionment of estate duty 遗产税的分摊 YvG=P<_xw  
appraisal 估价；评估 s
R4B/1'E  
appreciable growth 可观增长 c[>xM3=e^q  
appreciable impact 显着影响 T'> MXFLh  
appreciable increase 可观增长 bP Q=88*  
appreciation 增值；升值 fgoLN\  
appreciation against other currencies 相对其他货币升值 .]e_je_  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 >/4N:=.h  
appreciation tax 增值税 ]Zz.n5c  
appropriation 拨款；拨用；拨付 !$hi:3{U,  
appropriation account 拨款帐目 B#G:aBCM  
Appropriation Bill 拨款法案 0T7
t.  
appropriation-in-aid system 补助拨款办法 ri%j*Kn  
approved assets 核准资产 G1fC'6$3  
approved basket stock 认可一篮子证券 "WzKJwFr  
approved budget 核准预算 }a%1$>sj  
approved charitable donation 认可慈善捐款 >r3SF3XMq  
approved charitable institution 认可慈善机构 !(HP x@_  
approved currency 核准货币；认可货币 D&{CC  
approved estimates 核准预算 O.DO,]Uh  
approved estimates of expenditure 核准开支预算 DF>3)oTF  
approved overseas insurer 核准海外保险人 w>o/)TTJL  
approved overseas trust company 核准海外信托公司 mxE
<  
approved pooled investment fund 核准汇集投资基金 yv|`A2@9  
approved provident fund scheme 认可公积金计划 #U(kK(uO  
approved provision 核准拨款 
5ZX  
approved redeemable share 核准可赎回股份 W\2 ']7}e  
approved regional stock 认可地区性证券 Za,myuI+  
approved retirement scheme 认可退休金计划 MD^,"!A  
approved subordinated loan 核准附属贷款 !z1\#|>  
arbitrage 套戥；套汇；套利 x5|^p=  
arbitrageur 套戥者；套汇者 \U3v5|Q  
arbitrary amount 临时款项 k<|}&<h  
arrangement 措施；安排；协定 GC~nr-O  
arrears 欠款 q BIekQT  
arrears of pay 欠付薪酬 nMK$&h,{  
arrears of revenue 逾期未收税款；逾期未收的帐项 zI0d  
articles of association 组织章程；组织细则；组织章程细则 |R2 p^!m  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 9a]{|M9  
ascertainment of profit 确定利润 K)9Rw2-AJ  
"Asia Clear" “亚洲结算系统”