[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 !pTJ./  
allotment notice 股份配售通知；配股通知 $YxBE`)d-  
allotment of shares 股份分配 5 @U<I  
allowable 可获宽免；免税的 vo>d!rVCV  
allowable business loss 可扣除的营业亏损 ^d}gpin  
allowable expenses 可扣税的支出 l^GP3S  
allowance 免税额；津贴；备抵；准备金 Od+6 -J  
allowance for debts 债项的免税额 r{\1w t  
allowance for depreciation by wear and tear 耗损折旧免税额 o[oM8o<  
allowance for funeral expenses 殡殓费的免税额 @NhvnfZ  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 9.'h^#C  
allowance for repairs and outgoings 修葺及支出方面的免税额 j/=iMq  
allowance to debtor 给债务人的津贴 dr)YzOvba  
alteration of capital 资本更改 qm/Q65>E  
alternate trustee 候补受托人 pl@O N"=[  
amalgamation 合并 O[tvR:Nh  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 k@zy  
ambit of charges 征税范围；收费范围 lC:k7<0Ji  
amended valuation 经修订的估值 ^b:(jI*l  
American Commodities Exchange 美国商品交易所 H]Hv;fcC  
American Express Bank Limited 美国运通银行 !!@A8~H  
American Stock Exchange 美国证券交易所 +$4(zPs@  
amortization 摊销 'z76Sa  
amount due from banks 存放银行同业的款项 x{D yTtX<  
amount due from banks abroad 存放海外银行同业的款项 =qN2Xg/  
amount due from holding companies 控股公司欠款 s { #3r  
amount due from local banks 存放本港银行同业的款项 'iLpE7  
amount due to banks 银行同业的存款 >U F  
amount due to banks abroad 海外银行同业的存款
_zlqtO  
amount due to holding companies 控股公司存款 J+rC
xn?;g  
amount due to local banks 本港银行同业的存款 F, U*
yj  
amount due to outport banks 外埠银行同业的存款 l/;X?g5+  
amount for note issue 发行纸币的款额 " \I4u{zC  
amount of bond 担保契据的款额 K
iGp[eb  
amount of consideration 代价款额 ;^t{Il'j  
amount of contribution 供款数额 :#dE:L;T  
amount of indebtedness 负债款额 f{SB1M   
amount of principal of the loan 贷款本金额 YK|bXSA[  
amount of rates chargeable 应征差饷数额 ^u3V E  
amount of share capital 股本额 /mo(_  
amount of sums assured 承保款额 *s@Qtgu  
amount of variation 变动幅度 Gy=B&boZ  
amount of vote 拨款数额 Aw&tP[N[  
amount payable 应付款额 ]HpA5q1ck  
amount receivable 应收款额 5 ae2<Y=  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 pr%nbl  
analysis 分析 /}-CvSR  
ancillary risk 附属风险 Bl=t Yp|a  
annual account 周年帐目；周年帐目报表；年度决算；年结 [M+f-kl  
annual accounting date 年结日期 ~-wPP
{!  
annual allowance 每年免税额；年积金；年度津贴；年津 N !TW!  
annual balance 年度余额 !w&ky W?e  
annual disposable income 每年可动用收入 Q: J^"  
annual estimates 周年预算 f/CuE%7BR  
annual fee 年费 C6rg<tCH  
annual general meeting 周年大会 Z7 E
  
annual growth rate 年增率；每年增长率 yf&7P;A  
annual long-term supplement 长期个案每年补助金 5`f@> r?  
annual pensionable emolument 可供计算退休金的年薪 Jx'i2&hGN  
annual report 年报 1S@vGq}  
Annual Report on the Consumer Price Index 《消费物价指数年报》 {Z p\^/  
annual return 周年报表；周年申报表；每年报税表格 )BRKZQN  
Annual Return Rules 《周年报表规则》 3sd"nR?aX  
annual review of consumer prices 每年消费物价回顾 DxJX+.9K9  
annual roll-forward basis 逐年延展方式 LjV]0%j?r  
annual salary 年薪 S_~z-`;h!  
annual statement 年度报表；年度决算表 LM2TZ  
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 ~c6}
 
annuitant 年金受益人 2h?uNW(0Q  
annuity 年金 ZE%
YXG  
annuity contract 年金合约 Y!;|ld  
annuity on human life 人寿年金 P./VmY'  
antecedent debt 先前的债项 !UFfsNiXZ  
ante-dated cheque 倒填日期支票 xW92ch+t  
anticipated expenditure 预期开支 T?4G'84nN  
anticipated net profit 预期纯利 (
Vo>e =q  
anticipated revenue 预期收入 D%JlbH8  
anti-inflation measure 反通货膨胀措施 52o x`t|  
anti-inflationary stance 反通货膨胀立场 *OQG4aWy  
apparent deficit 表面赤字 o/ui)U_  
apparent financial solvency 表面偿债能力 ~F1:N>>_Cf  
apparent partner 表面合伙人 7'OtruJ  
application for personal assessment 个人入息课税申请书 *b];|n{  
application of fund 资金应用 m*mm\wN5  
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 & N3Y|2  
appointed actuary 委任精算师 gzeQ|m2]  
appointed auditor 委任核数师；委任审计师 a')|1DnR  
appointed trustee 委任的受托人 1 T:Y0  
appointer 委任人 %Q!`NCe+[  
apportioned pro rata 按比例分摊 j;+?HbL  
apportionment 分配；分摊 SXt{k<|  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 dMr d_1  
apportionment formula 分摊方程式  x]z2Z*  
apportionment of estate duty 遗产税的分摊 Znetzm=0  
appraisal 估价；评估 7w3CXY  
appreciable growth 可观增长 *28pRvY:b  
appreciable impact 显着影响 &N;-J2M  
appreciable increase 可观增长 /Wf^hA  
appreciation 增值；升值  YBnA+l*  
appreciation against other currencies 相对其他货币升值 ^  :F.  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 @u1zB:  
appreciation tax 增值税 DLCkM*'  
appropriation 拨款；拨用；拨付 ! Kv@\4  
appropriation account 拨款帐目 ~b:Rd{  
Appropriation Bill 拨款法案 E#s)52z=B  
appropriation-in-aid system 补助拨款办法 Kt(-@\)!  
approved assets 核准资产 Pzb|t+"$  
approved basket stock 认可一篮子证券 M?;y\vS? .  
approved budget 核准预算 8iekEG$H  
approved charitable donation 认可慈善捐款 not YeY7wR  
approved charitable institution 认可慈善机构 RN@ctRS  
approved currency 核准货币；认可货币 ,k G>?4  
approved estimates 核准预算 R<V!%rL;;  
approved estimates of expenditure 核准开支预算 mq%<6/YU  
approved overseas insurer 核准海外保险人 \ o';"Q1H  
approved overseas trust company 核准海外信托公司 w;l<[q?_  
approved pooled investment fund 核准汇集投资基金 C{d7J'Avk  
approved provident fund scheme 认可公积金计划 F-*2LMe  
approved provision 核准拨款 is/scv<  
approved redeemable share 核准可赎回股份 {8I.`U  
approved regional stock 认可地区性证券 l{D' uI[&  
approved retirement scheme 认可退休金计划 r:]1O*  
approved subordinated loan 核准附属贷款 %E_b'[8  
arbitrage 套戥；套汇；套利 3 zn W=  
arbitrageur 套戥者；套汇者 'KPASfC  
arbitrary amount 临时款项 )*:`':_a  
arrangement 措施；安排；协定 GHmv} Z  
arrears 欠款  -@ZiS^l  
arrears of pay 欠付薪酬 +[xnZ$Iev  
arrears of revenue 逾期未收税款；逾期未收的帐项 =V^.}WtO  
articles of association 组织章程；组织细则；组织章程细则 BT@r!>Nl  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 @}:uu$OH  
ascertainment of profit 确定利润 F0690v0mB[  
"Asia Clear" “亚洲结算系统”