[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 xu0pY(n^r  
allotment notice 股份配售通知；配股通知 p^QB^HEV  
allotment of shares 股份分配 #AUz.WHD  
allowable 可获宽免；免税的 at `\7YfQp  
allowable business loss 可扣除的营业亏损 ['n;e:*  
allowable expenses 可扣税的支出 a7Rg!% r  
allowance 免税额；津贴；备抵；准备金 q!zsGf{  
allowance for debts 债项的免税额 O:,Fif?;  
allowance for depreciation by wear and tear 耗损折旧免税额 ;X3bgA']  
allowance for funeral expenses 殡殓费的免税额 A `n:q;my  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 -%x9^oQwY  
allowance for repairs and outgoings 修葺及支出方面的免税额 ^aG=vXK`b  
allowance to debtor 给债务人的津贴 ;iEFG^'tG  
alteration of capital 资本更改 j8Csnm0  
alternate trustee 候补受托人 wsNM'~(  
amalgamation 合并 SLG3u;Ab  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 [3QKBV1\  
ambit of charges 征税范围；收费范围 0if~qGm=!  
amended valuation 经修订的估值 c,I|O' &k  
American Commodities Exchange 美国商品交易所 Pa!r*(M)C  
American Express Bank Limited 美国运通银行 (GdL(H#IL  
American Stock Exchange 美国证券交易所 _mw(~r8R  
amortization 摊销 ^g56:j~?  
amount due from banks 存放银行同业的款项 [8QE}TFic  
amount due from banks abroad 存放海外银行同业的款项 P7GF"/  
amount due from holding companies 控股公司欠款 c}>p"  
amount due from local banks 存放本港银行同业的款项 _=eeZ4f  
amount due to banks 银行同业的存款 hVcV_  
amount due to banks abroad 海外银行同业的存款 "ujt:4p@  
amount due to holding companies 控股公司存款 ?0
VLx,kp  
amount due to local banks 本港银行同业的存款 =,=tSp  
amount due to outport banks 外埠银行同业的存款 isP4*g&%x  
amount for note issue 发行纸币的款额 SrVJ Q~:>  
amount of bond 担保契据的款额 t o  
amount of consideration 代价款额 _ADK8a6%)  
amount of contribution 供款数额 ]+B#SIC;  
amount of indebtedness 负债款额 -IB~lw
 
amount of principal of the loan 贷款本金额 =K)au$BE|  
amount of rates chargeable 应征差饷数额 S?5z  
amount of share capital 股本额 -l!;PV S|  
amount of sums assured 承保款额 z;_d?S<*m  
amount of variation 变动幅度 f`jRLo*L  
amount of vote 拨款数额 H+>l][  
amount payable 应付款额 QxmVImn"  
amount receivable 应收款额 sc! e$@U  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 rtz%(4aS  
analysis 分析 :h&*<!O2B`  
ancillary risk 附属风险 IRZ?
'Im  
annual account 周年帐目；周年帐目报表；年度决算；年结 AdtAc$@xK  
annual accounting date 年结日期 >_y>["u6J#  
annual allowance 每年免税额；年积金；年度津贴；年津 WBA0! g98  
annual balance 年度余额 v?\bvg\E  
annual disposable income 每年可动用收入 )up!W4h6o  
annual estimates 周年预算 N(]>(S o  
annual fee 年费 zA![c l>$  
annual general meeting 周年大会 ,z?Re)qm  
annual growth rate 年增率；每年增长率 *HwTq[y  
annual long-term supplement 长期个案每年补助金 {qm(Z+wcmb  
annual pensionable emolument 可供计算退休金的年薪 TY,w3E_  
annual report 年报 $siiG|)C1  
Annual Report on the Consumer Price Index 《消费物价指数年报》 GJA3  
annual return 周年报表；周年申报表；每年报税表格 ^zv28Wq>  
Annual Return Rules 《周年报表规则》 PT|W{RlNl  
annual review of consumer prices 每年消费物价回顾 `bGAc&,&  
annual roll-forward basis 逐年延展方式 {}ZQK  
annual salary 年薪 EV@xUq!x.  
annual statement 年度报表；年度决算表 Vl!Z|}z  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 mb*L'y2r  
annuitant 年金受益人 rBP!RSl1  
annuity 年金 D'>yu"   
annuity contract 年金合约 _AQ :<0/#  
annuity on human life 人寿年金 -,~n|ceI  
antecedent debt 先前的债项 DiAPs_@  
ante-dated cheque 倒填日期支票 %cD7}o:u  
anticipated expenditure 预期开支 i%M2(8&^Q  
anticipated net profit 预期纯利 C,w$)x5kls  
anticipated revenue 预期收入 IN!m  
anti-inflation measure 反通货膨胀措施 E#_TX3B  
anti-inflationary stance 反通货膨胀立场 'Z-jj2t}  
apparent deficit 表面赤字 <BQ4x.[  
apparent financial solvency 表面偿债能力 8KD7t&H  
apparent partner 表面合伙人 YSt']  
application for personal assessment 个人入息课税申请书 X+{ 4,?04+  
application of fund 资金应用 GP uAIoBo  
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 Q^8C*ekfg!  
appointed actuary 委任精算师 itM6S$  
appointed auditor 委任核数师；委任审计师 7[55  
appointed trustee 委任的受托人 ~?dPF;.6_  
appointer 委任人 +"a .,-f!  
apportioned pro rata 按比例分摊 c{j0A;XMS  
apportionment 分配；分摊 xX  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 38%]GQ  
apportionment formula 分摊方程式 S @zsPzw  
apportionment of estate duty 遗产税的分摊 "!gd)^<e  
appraisal 估价；评估 C}+ w<  
appreciable growth 可观增长 b:>(U.   
appreciable impact 显着影响 TE0hVw0c  
appreciable increase 可观增长 jj#K[@u  
appreciation 增值；升值 )5Kzq6.  
appreciation against other currencies 相对其他货币升值 Tc@r#!.m  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 0vUX^<  
appreciation tax 增值税 HW{osav9  
appropriation 拨款；拨用；拨付 $CO^dFf  
appropriation account 拨款帐目 dapQ
5JT/  
Appropriation Bill 拨款法案 JcZs\ fl9  
appropriation-in-aid system 补助拨款办法 b IcLMG s  
approved assets 核准资产 CJ&0<Z}{m  
approved basket stock 认可一篮子证券 :h N*  
approved budget 核准预算 -.1x!~.jX  
approved charitable donation 认可慈善捐款
C]-Z+9Vvv  
approved charitable institution 认可慈善机构 L!DP*XDp  
approved currency 核准货币；认可货币 ;|b D
@%@  
approved estimates 核准预算 IyYC).wU}  
approved estimates of expenditure 核准开支预算 ~d7!)c`z  
approved overseas insurer 核准海外保险人 `Bnp/9q5  
approved overseas trust company 核准海外信托公司 <O>r e3s  
approved pooled investment fund 核准汇集投资基金 ,~gY'Ql  
approved provident fund scheme 认可公积金计划 3t(nV4uDF  
approved provision 核准拨款 BULX*eOt  
approved redeemable share 核准可赎回股份 6.2_UN^<  
approved regional stock 认可地区性证券 1,Uv;s;{  
approved retirement scheme 认可退休金计划 #Z}\;a{vZ  
approved subordinated loan 核准附属贷款 Q,Hw@ w<1  
arbitrage 套戥；套汇；套利 +%8c8]2  
arbitrageur 套戥者；套汇者 9~<HTH  
arbitrary amount 临时款项 7Rk eV  
arrangement 措施；安排；协定 BM1uZJ0  
arrears 欠款 2Q)"~3  
arrears of pay 欠付薪酬 91r#
lDR  
arrears of revenue 逾期未收税款；逾期未收的帐项 J-ACV(z=q  
articles of association 组织章程；组织细则；组织章程细则 wnP#.[,V  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 ^$24231^  
ascertainment of profit 确定利润 MMD4b}p  
"Asia Clear" “亚洲结算系统”