[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 OHiQ7#y  
allotment notice 股份配售通知；配股通知 nhIa175'  
allotment of shares 股份分配 Og=*R6i  
allowable 可获宽免；免税的 /Uo y/}!  
allowable business loss 可扣除的营业亏损 K\XH4kic  
allowable expenses 可扣税的支出 P/EM :  
allowance 免税额；津贴；备抵；准备金 `tjH<  
allowance for debts 债项的免税额 GA7}K:LP'k  
allowance for depreciation by wear and tear 耗损折旧免税额 p-1 3H0Kt  
allowance for funeral expenses 殡殓费的免税额 /axIIfx-  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 r$]HIvJD  
allowance for repairs and outgoings 修葺及支出方面的免税额 DW)2 m;  
allowance to debtor 给债务人的津贴 Gmf B  
alteration of capital 资本更改 @?YRuwp L  
alternate trustee 候补受托人 )_/ 5*Ly@  
amalgamation 合并 Q{B}ef  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 &\apwD  
ambit of charges 征税范围；收费范围 j"AU z)x  
amended valuation 经修订的估值 kcb.Wz~=  
American Commodities Exchange 美国商品交易所 NPFpq,P>  
American Express Bank Limited 美国运通银行 (@iMLuewK  
American Stock Exchange 美国证券交易所 lNQcYv  
amortization 摊销 JH:0 L  
amount due from banks 存放银行同业的款项 2tal  
amount due from banks abroad 存放海外银行同业的款项 5jUYN-$GO  
amount due from holding companies 控股公司欠款 o] mD
"3_  
amount due from local banks 存放本港银行同业的款项 f>aRkTHf  
amount due to banks 银行同业的存款 |&Ym@Jyj  
amount due to banks abroad 海外银行同业的存款 keB&Bjd&  
amount due to holding companies 控股公司存款 {uGP&c
S~(  
amount due to local banks 本港银行同业的存款 sZW^!
z  
amount due to outport banks 外埠银行同业的存款 O(+phRwJ  
amount for note issue 发行纸币的款额 <{~6}6o  
amount of bond 担保契据的款额 /z BxJT0  
amount of consideration 代价款额 F<!)4>2@  
amount of contribution 供款数额 EvOJ~'2 Y%  
amount of indebtedness 负债款额 ?B:a|0pf  
amount of principal of the loan 贷款本金额 r#xg#uoj  
amount of rates chargeable 应征差饷数额 rk)##)  
amount of share capital 股本额 x' .:&z  
amount of sums assured 承保款额 tU_y6  
amount of variation 变动幅度 F'hHK.tT  
amount of vote 拨款数额 T0&f8  
amount payable 应付款额 bf9a1<\  
amount receivable 应收款额 /="~gq@  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 ?.D3'qv  
analysis 分析 |g=="  
ancillary risk 附属风险 `[C!L *#,  
annual account 周年帐目；周年帐目报表；年度决算；年结 c+
2FC@q{l  
annual accounting date 年结日期 W3iZ|[E;  
annual allowance 每年免税额；年积金；年度津贴；年津 CZ nOui  
annual balance 年度余额 }g4 M2|  
annual disposable income 每年可动用收入 +|tC'gCnV  
annual estimates 周年预算 1 5A*7|  
annual fee 年费 |Pg@M  
annual general meeting 周年大会 ?2> FdtH  
annual growth rate 年增率；每年增长率 6P';DB  
annual long-term supplement 长期个案每年补助金 h[PYP5{L  
annual pensionable emolument 可供计算退休金的年薪 YfRkwKj y(  
annual report 年报 9'r:~O  
Annual Report on the Consumer Price Index 《消费物价指数年报》 A]XZnQ  
annual return 周年报表；周年申报表；每年报税表格 L:9F:/G  
Annual Return Rules 《周年报表规则》 J_FNAdQt  
annual review of consumer prices 每年消费物价回顾 XP@1~$  
annual roll-forward basis 逐年延展方式 7U"[Gf  
annual salary 年薪 .jj$Kh q]  
annual statement 年度报表；年度决算表 e@IA20  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 9]e V?yoA8  
annuitant 年金受益人 u?9" jX  
annuity 年金 EOm:!D\  
annuity contract 年金合约 VO"("7L  
annuity on human life 人寿年金 3\X
bmq8}  
antecedent debt 先前的债项 uJ6DO#d`P  
ante-dated cheque 倒填日期支票 U
f,4  
anticipated expenditure 预期开支 %* \es7m}  
anticipated net profit 预期纯利 tzs</2 G,  
anticipated revenue 预期收入 VZ\B<i  
anti-inflation measure 反通货膨胀措施 uV=Qp1~  
anti-inflationary stance 反通货膨胀立场 |_yYLYH'   
apparent deficit 表面赤字 xKFn.qFr  
apparent financial solvency 表面偿债能力 J&T.(  
apparent partner 表面合伙人 {Lm~r+ U  
application for personal assessment 个人入息课税申请书 qM.bF&&Go  
application of fund 资金应用 ;s52{>&F]  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 3mOtW%Hl  
appointed actuary 委任精算师 KG=
h&  
appointed auditor 委任核数师；委任审计师 Yh> ]-SCw  
appointed trustee 委任的受托人 =MvjLh"s  
appointer 委任人 HcqfB NM  
apportioned pro rata 按比例分摊 LGl2$#x  
apportionment 分配；分摊 TYQwy*  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 ldp%{"ZZ  
apportionment formula 分摊方程式 KjQR$-  
apportionment of estate duty 遗产税的分摊 C?2'+K  
appraisal 估价；评估 0$-xw  
appreciable growth 可观增长 &Sr
O)  
appreciable impact 显着影响 39=1f 6I1  
appreciable increase 可观增长 u{*SX k  
appreciation 增值；升值 Yboiwy,n  
appreciation against other currencies 相对其他货币升值 HB7;0yt`:  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 aAB`G3  
appreciation tax 增值税 vPD]hs  
appropriation 拨款；拨用；拨付 n+PzA[  
appropriation account 拨款帐目 &cu lbcz  
Appropriation Bill 拨款法案 APO>y  
appropriation-in-aid system 补助拨款办法 Dre]AsgiV  
approved assets 核准资产 ?|39u{  
approved basket stock 认可一篮子证券 Ebd fV-E  
approved budget 核准预算 [3!~PR]  
approved charitable donation 认可慈善捐款 U\R}`l  
approved charitable institution 认可慈善机构 qcN'e.A  
approved currency 核准货币；认可货币 O/<K!;(@?  
approved estimates 核准预算 w.0qp)}  
approved estimates of expenditure 核准开支预算 rW0 FA  
approved overseas insurer 核准海外保险人 sxt-Vs7+6  
approved overseas trust company 核准海外信托公司 =|YxDas  
approved pooled investment fund 核准汇集投资基金 B~_d^`  
approved provident fund scheme 认可公积金计划 V?=8".GiX  
approved provision 核准拨款 DuOG {
 
approved redeemable share 核准可赎回股份 QV&D l_  
approved regional stock 认可地区性证券 1[yq0^\]M[  
approved retirement scheme 认可退休金计划 v_nj$1dY6  
approved subordinated loan 核准附属贷款 IzpZwx^3''  
arbitrage 套戥；套汇；套利 )lZp9O  
arbitrageur 套戥者；套汇者 m`FNIY  
arbitrary amount 临时款项 4Z/Q=Mq2  
arrangement 措施；安排；协定 7=DjI ~  
arrears 欠款 H V;D?^F  
arrears of pay 欠付薪酬 mzf+Cu:`v  
arrears of revenue 逾期未收税款；逾期未收的帐项 n;:rf7hGY  
articles of association 组织章程；组织细则；组织章程细则 {1b Zg  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 n2fbp\I  
ascertainment of profit 确定利润 Qu]z)";7  
"Asia Clear" “亚洲结算系统”