[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 41>Bm*if  
allotment notice 股份配售通知；配股通知 ;LELC5[*s  
allotment of shares 股份分配 _tS<\zy@y  
allowable 可获宽免；免税的 eC%.xu^  
allowable business loss 可扣除的营业亏损 $74ZC M  
allowable expenses 可扣税的支出 @Ytsb!!  
allowance 免税额；津贴；备抵；准备金 .Ej `!  
allowance for debts 债项的免税额 eXx6b~D  
allowance for depreciation by wear and tear 耗损折旧免税额 BhJqMK>'S  
allowance for funeral expenses 殡殓费的免税额 Nc F  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 _j-k*:  
allowance for repairs and outgoings 修葺及支出方面的免税额 2f]:n  
allowance to debtor 给债务人的津贴 N6=cqUM wt  
alteration of capital 资本更改 TKvUBy  
alternate trustee 候补受托人 |jJC~/WR  
amalgamation 合并 x-:vpv%6y  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 UTc$zc7  
ambit of charges 征税范围；收费范围 X0^gj>GI|  
amended valuation 经修订的估值 4JKB6~Y  
American Commodities Exchange 美国商品交易所 -v8Jn#f  
American Express Bank Limited 美国运通银行 s<5q%5ix3  
American Stock Exchange 美国证券交易所 k$y(H;XA  
amortization 摊销 B++.tQ=X.  
amount due from banks 存放银行同业的款项 {H#1wu^]O$  
amount due from banks abroad 存放海外银行同业的款项 H@bra~k-  
amount due from holding companies 控股公司欠款 EShc1KPqc  
amount due from local banks 存放本港银行同业的款项 ?`_US7.@  
amount due to banks 银行同业的存款 qEX2K^y'4"  
amount due to banks abroad 海外银行同业的存款 GeWB"(t  
amount due to holding companies 控股公司存款 M7/P&d  
amount due to local banks 本港银行同业的存款 quN7'5ZC[  
amount due to outport banks 外埠银行同业的存款 8)ZWR3)+W  
amount for note issue 发行纸币的款额 m<IPi <  
amount of bond 担保契据的款额 !p >a,8w  
amount of consideration 代价款额 PwQW5,,h0  
amount of contribution 供款数额 n9]^v-]K  
amount of indebtedness 负债款额 Nt,)5_K <  
amount of principal of the loan 贷款本金额 H"WkZX  
amount of rates chargeable 应征差饷数额 H[@uE*W  
amount of share capital 股本额 >};,Byv!%  
amount of sums assured 承保款额 jy(,^B,]  
amount of variation 变动幅度 ( t#w@<  
amount of vote 拨款数额 ,w; ~R4x  
amount payable 应付款额 iN8?~T}w  
amount receivable 应收款额 Q2cF++Q1  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 bIT OA  
analysis 分析 JiEcPii  
ancillary risk 附属风险 'Y(#Yxc  
annual account 周年帐目；周年帐目报表；年度决算；年结 QG?7L_I  
annual accounting date 年结日期 <Q/^[  
annual allowance 每年免税额；年积金；年度津贴；年津 s0H_Y'  
annual balance 年度余额 g_G?gO  
annual disposable income 每年可动用收入 v:B_%-GfOA  
annual estimates 周年预算 q -M& f@Il  
annual fee 年费 OOQfa#~k  
annual general meeting 周年大会 {S%)GvrT  
annual growth rate 年增率；每年增长率 0&=2+=[c  
annual long-term supplement 长期个案每年补助金 \=Af AO@  
annual pensionable emolument 可供计算退休金的年薪 nL5Gr:SLo  
annual report 年报 "h_]it};C  
Annual Report on the Consumer Price Index 《消费物价指数年报》 )MZ]c)JD^  
annual return 周年报表；周年申报表；每年报税表格 Iwi>yx8  
Annual Return Rules 《周年报表规则》 ;38W41d{  
annual review of consumer prices 每年消费物价回顾 `~UCWK  
annual roll-forward basis 逐年延展方式 I+D`\OSL  
annual salary 年薪 -b~MQ/,2  
annual statement 年度报表；年度决算表 aO.'(kk8  
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 u><ax  
annuitant 年金受益人 J_}&Btb)e  
annuity 年金 N?Mmv|  
annuity contract 年金合约 >C+0LF`U  
annuity on human life 人寿年金 yi Qke   
antecedent debt 先前的债项 b5Rjn1@  
ante-dated cheque 倒填日期支票 )wP 0U{7?v  
anticipated expenditure 预期开支 H.uflO  
anticipated net profit 预期纯利 B, xrZs  
anticipated revenue 预期收入 (6A>:_)  
anti-inflation measure 反通货膨胀措施 _55T  
anti-inflationary stance 反通货膨胀立场 =vT3SY  
apparent deficit 表面赤字 FI.S?gy0   
apparent financial solvency 表面偿债能力 %2^C  
apparent partner 表面合伙人 8H./@~_ =  
application for personal assessment 个人入息课税申请书  &~pj)\_  
application of fund 资金应用 '&Q_5\Tn  
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 ~^lQ[x  
appointed actuary 委任精算师 j8zh^q  
appointed auditor 委任核数师；委任审计师 BS;rit:  
appointed trustee 委任的受托人 ~53E)ilB  
appointer 委任人 2]eh[fRQ  
apportioned pro rata 按比例分摊 Z%Y=Lx  
apportionment 分配；分摊 `=uCp^+v  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 z~4L=tA(  
apportionment formula 分摊方程式 |o~FKy1'z\  
apportionment of estate duty 遗产税的分摊 \-GV8A2:k  
appraisal 估价；评估 .2Q`. o)  
appreciable growth 可观增长 c[!e*n!y  
appreciable impact 显着影响 idGkX ?  
appreciable increase 可观增长 B5#a 4G.  
appreciation 增值；升值 NhCO C  
appreciation against other currencies 相对其他货币升值 <3P?rcd,5K  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 7$x@;%xd  
appreciation tax 增值税 5U|f"3&8  
appropriation 拨款；拨用；拨付 y 97QqQ^  
appropriation account 拨款帐目 Z@ h<xo*r  
Appropriation Bill 拨款法案 b6bmvHD  
appropriation-in-aid system 补助拨款办法 *{Wh-bc  
approved assets 核准资产 vnk"0d.  
approved basket stock 认可一篮子证券 fB1JU1  
approved budget 核准预算 on*?O O'  
approved charitable donation 认可慈善捐款 JQ+4 SomK  
approved charitable institution 认可慈善机构 zN].W\("\  
approved currency 核准货币；认可货币 tFwQ /  
approved estimates 核准预算 j!mI9*hP  
approved estimates of expenditure 核准开支预算 3=t}py7M  
approved overseas insurer 核准海外保险人 uWx/V+w  
approved overseas trust company 核准海外信托公司 PHDKx+$  
approved pooled investment fund 核准汇集投资基金 1dfA 8=L,s  
approved provident fund scheme 认可公积金计划 \VHi   
approved provision 核准拨款 LN?T$H  
approved redeemable share 核准可赎回股份 &BG^:4b  
approved regional stock 认可地区性证券 j0=`Jf  
approved retirement scheme 认可退休金计划 (oq(-Wv  
approved subordinated loan 核准附属贷款  Xe=@I*  
arbitrage 套戥；套汇；套利 #$jAGt3^BT  
arbitrageur 套戥者；套汇者 3tnYK&  
arbitrary amount 临时款项 RK'3b/T  
arrangement 措施；安排；协定 J9/9
k  
arrears 欠款 Cd7jG  
arrears of pay 欠付薪酬 KPW: r#d  
arrears of revenue 逾期未收税款；逾期未收的帐项 w#Nn(!VR  
articles of association 组织章程；组织细则；组织章程细则 A6lf-8ncx  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 |YZ`CN<  
ascertainment of profit 确定利润 fQ#mx.|8y  
"Asia Clear" “亚洲结算系统”