[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 b4%??"&<Y  
allotment notice 股份配售通知；配股通知 [x=s(:qy  
allotment of shares 股份分配 }1L4"}L.  
allowable 可获宽免；免税的 cN-?l7  
allowable business loss 可扣除的营业亏损 &.)^ %Tp\z  
allowable expenses 可扣税的支出 <Uk}o8E  
allowance 免税额；津贴；备抵；准备金 n:I,PS0H<  
allowance for debts 债项的免税额 z>1Pz(   
allowance for depreciation by wear and tear 耗损折旧免税额 Gt8M&S-;  
allowance for funeral expenses 殡殓费的免税额 >NGj =L<  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 RtkEGxw*^  
allowance for repairs and outgoings 修葺及支出方面的免税额 '2A)}
uR  
allowance to debtor 给债务人的津贴 ?um;s-x)  
alteration of capital 资本更改 z}77Eh<  
alternate trustee 候补受托人 &)# ihK_  
amalgamation 合并 jodIv=C  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 TM_
_I\+Q  
ambit of charges 征税范围；收费范围 60^`JVGWH  
amended valuation 经修订的估值 6fE7W>la  
American Commodities Exchange 美国商品交易所 Di,^%  
American Express Bank Limited 美国运通银行 GLH0 ]  
American Stock Exchange 美国证券交易所 hIYNhZv  
amortization 摊销 v|)4ocFK  
amount due from banks 存放银行同业的款项 nK1Slg#U  
amount due from banks abroad 存放海外银行同业的款项 ANAVn @
[  
amount due from holding companies 控股公司欠款 XAD- 'i  
amount due from local banks 存放本港银行同业的款项 t4."/.=+  
amount due to banks 银行同业的存款 IkL #SgY  
amount due to banks abroad 海外银行同业的存款 >jDDQ@  
amount due to holding companies 控股公司存款 ch*8 B(:  
amount due to local banks 本港银行同业的存款 ^2:p|:Bz!l  
amount due to outport banks 外埠银行同业的存款 T= 80,  
amount for note issue 发行纸币的款额 \i>?q  
amount of bond 担保契据的款额 B- RjMxX4>  
amount of consideration 代价款额 ].avI
tg  
amount of contribution 供款数额 rm'SOJVA  
amount of indebtedness 负债款额 `z}?"BW|  
amount of principal of the loan 贷款本金额 Ye%~I`@?  
amount of rates chargeable 应征差饷数额 '0;l]/i.  
amount of share capital 股本额 ?>9/#Nv  
amount of sums assured 承保款额 sU<Wnz\[  
amount of variation 变动幅度 >.Pnkx*  
amount of vote 拨款数额 &N$<e(K  
amount payable 应付款额 ^x]r`b  
amount receivable 应收款额 i]c!~`  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 ~p6 V,Q  
analysis 分析 1;bh^WMJ  
ancillary risk 附属风险 B6+khuG(  
annual account 周年帐目；周年帐目报表；年度决算；年结 +zqn<<9  
annual accounting date 年结日期 ]6,\r"  
annual allowance 每年免税额；年积金；年度津贴；年津 w?PkO p  
annual balance 年度余额 +q<jAW A  
annual disposable income 每年可动用收入 YsC>i`n9  
annual estimates 周年预算 n1ZbRV  
annual fee 年费 8L=HW G!1  
annual general meeting 周年大会 l ~"^7H?4e  
annual growth rate 年增率；每年增长率 93>jr<A  
annual long-term supplement 长期个案每年补助金 o+iiSTJEe  
annual pensionable emolument 可供计算退休金的年薪 7DogM".}~Q  
annual report 年报 EmWn%eMN  
Annual Report on the Consumer Price Index 《消费物价指数年报》 PudS2k_Qv  
annual return 周年报表；周年申报表；每年报税表格 JJ-( Sl  
Annual Return Rules 《周年报表规则》 RF$eQzW  
annual review of consumer prices 每年消费物价回顾 3@_xBz,I.  
annual roll-forward basis 逐年延展方式 3Y4?CM&0v  
annual salary 年薪 k!
j5tsiR  
annual statement 年度报表；年度决算表 dw>C@c#"  
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 n: ^ d|@  
annuitant 年金受益人 h%na>G  
annuity 年金 tPWLg),  
annuity contract 年金合约 [T4J{y64Y  
annuity on human life 人寿年金 'T;P;:!\  
antecedent debt 先前的债项 VOsRAn/N  
ante-dated cheque 倒填日期支票 [o#oak{U  
anticipated expenditure 预期开支 kOrZv,qFG[  
anticipated net profit 预期纯利 wYXQlxdy  
anticipated revenue 预期收入 un"Gozmt5  
anti-inflation measure 反通货膨胀措施 #6aW9GO  
anti-inflationary stance 反通货膨胀立场 23eX;gL  
apparent deficit 表面赤字 %bn jgy  
apparent financial solvency 表面偿债能力 PCee<W_%YE  
apparent partner 表面合伙人 dh\'<|\K  
application for personal assessment 个人入息课税申请书 Pl06:g2I  
application of fund 资金应用 lN 4oW3QT  
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 e`_ LEv  
appointed actuary 委任精算师 V]6dscQ  
appointed auditor 委任核数师；委任审计师 <]t%8GB2V  
appointed trustee 委任的受托人 QD&`^(X1p  
appointer 委任人 K=Z|/Kkh  
apportioned pro rata 按比例分摊 `:fZ)$sY  
apportionment 分配；分摊 +4~_Ei[i  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 Q~]uC2Mw  
apportionment formula 分摊方程式 LKB$,pR~1l  
apportionment of estate duty 遗产税的分摊 CJx|?yK2  
appraisal 估价；评估 Xf]d. :  
appreciable growth 可观增长 x_Y!5yg E  
appreciable impact 显着影响 2%Ri,4SRb  
appreciable increase 可观增长 :gibfk]C  
appreciation 增值；升值 OX7M8cmc+  
appreciation against other currencies 相对其他货币升值 yjX9oxhtL  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 V#$RR!X'  
appreciation tax 增值税 N0Lw}@p  
appropriation 拨款；拨用；拨付 9d659iC  
appropriation account 拨款帐目 1W LXM^4  
Appropriation Bill 拨款法案 (*'f+R`$  
appropriation-in-aid system 补助拨款办法 K#d`Hyx  
approved assets 核准资产 7M~K,E(7~  
approved basket stock 认可一篮子证券 '3fu  
approved budget 核准预算 qS$Ox?Bw#u  
approved charitable donation 认可慈善捐款 dt]-,Y  
approved charitable institution 认可慈善机构 hBUn \~z  
approved currency 核准货币；认可货币 ] y'>=a|T  
approved estimates 核准预算 =z69e%.  
approved estimates of expenditure 核准开支预算 n0 {i&[I~+  
approved overseas insurer 核准海外保险人 5r|,CQ7o  
approved overseas trust company 核准海外信托公司 Do7Tj  
approved pooled investment fund 核准汇集投资基金 L|xbR#v  
approved provident fund scheme 认可公积金计划 -<!NXm|kvz  
approved provision 核准拨款 YnAm{YyI  
approved redeemable share 核准可赎回股份 lvz7#f L~  
approved regional stock 认可地区性证券 .@U@xRu7|  
approved retirement scheme 认可退休金计划 ^"2 J]&x`G  
approved subordinated loan 核准附属贷款 E6ElNgL  
arbitrage 套戥；套汇；套利 hx%v+/  
arbitrageur 套戥者；套汇者
HyZqUbHa  
arbitrary amount 临时款项 zu{P#~21  
arrangement 措施；安排；协定 Qn.om=KDs@  
arrears 欠款 KwSqKI7]0  
arrears of pay 欠付薪酬 S`0(*A[W*  
arrears of revenue 逾期未收税款；逾期未收的帐项 (Zrj_P`0[  
articles of association 组织章程；组织细则；组织章程细则 )9`qG:b'  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 0R'?~`aTt  
ascertainment of profit 确定利润 +gtbcF@rx  
"Asia Clear" “亚洲结算系统”