[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 z31g"  
allotment notice 股份配售通知；配股通知 mU]p K5  
allotment of shares 股份分配 Aho-\9/x%  
allowable 可获宽免；免税的 .X5A7 m  
allowable business loss 可扣除的营业亏损 FX!Qd&kl1  
allowable expenses 可扣税的支出 ;9<?~S  
allowance 免税额；津贴；备抵；准备金 
26p_fKY  
allowance for debts 债项的免税额 DVt^O[  
allowance for depreciation by wear and tear 耗损折旧免税额 H43d[@h  
allowance for funeral expenses 殡殓费的免税额 SmAii}-jf  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 kjDmwa+91T  
allowance for repairs and outgoings 修葺及支出方面的免税额 shEAr*u  
allowance to debtor 给债务人的津贴 T7|= `~  
alteration of capital 资本更改 \Xe{vlo>h  
alternate trustee 候补受托人 4+89 M  
amalgamation 合并 SkmKf~v  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ?zf 3AZ9  
ambit of charges 征税范围；收费范围 Re s4;C  
amended valuation 经修订的估值 A-, hm=?  
American Commodities Exchange 美国商品交易所 Q!r&vQ/g  
American Express Bank Limited 美国运通银行 9fWR8iV  
American Stock Exchange 美国证券交易所 RXo6y(^  
amortization 摊销 =sso )/3  
amount due from banks 存放银行同业的款项 P$]
K  
amount due from banks abroad 存放海外银行同业的款项 <\$?.tTZ{  
amount due from holding companies 控股公司欠款 <rvM)EJv|  
amount due from local banks 存放本港银行同业的款项 QX42^]({;c  
amount due to banks 银行同业的存款 BY9Z}/{j  
amount due to banks abroad 海外银行同业的存款 7{]L{j-  
amount due to holding companies 控股公司存款 ,g4T>7`&U%  
amount due to local banks 本港银行同业的存款 v(6[z)A0  
amount due to outport banks 外埠银行同业的存款 m.<or?l'y>  
amount for note issue 发行纸币的款额 :9e4(7~ona  
amount of bond 担保契据的款额 ,M:[GuXD<  
amount of consideration 代价款额 fQ
1Dp  
amount of contribution 供款数额 W*?qOq {  
amount of indebtedness 负债款额 xL ms|jS  
amount of principal of the loan 贷款本金额 / U!xh3  
amount of rates chargeable 应征差饷数额 I2-ue 63 ?  
amount of share capital 股本额 qL <@PC.5  
amount of sums assured 承保款额
f@q.kD21  
amount of variation 变动幅度 \qTp#sF  
amount of vote 拨款数额 'blMwD{0&\  
amount payable 应付款额 EPA 2_  
amount receivable 应收款额 I_e7rE0`  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 [e_<UF@A*  
analysis 分析 ?2R!n"m-d  
ancillary risk 附属风险 [mj=m
?j  
annual account 周年帐目；周年帐目报表；年度决算；年结 2jlz#Sk  
annual accounting date 年结日期 s8'!1rHd  
annual allowance 每年免税额；年积金；年度津贴；年津 2 6 >9$S  
annual balance 年度余额 w n|;Li  
annual disposable income 每年可动用收入 eCWF0a  
annual estimates 周年预算 /q8B | (U  
annual fee 年费 C,%Dp0  
annual general meeting 周年大会 tc{l?7P  
annual growth rate 年增率；每年增长率 Y;i
I=U  
annual long-term supplement 长期个案每年补助金 e&E7_  
annual pensionable emolument 可供计算退休金的年薪 Vk2%yw>  
annual report 年报 L,!\PV|  
Annual Report on the Consumer Price Index 《消费物价指数年报》 < WnIJum  
annual return 周年报表；周年申报表；每年报税表格 auqN8_+=  
Annual Return Rules 《周年报表规则》 e z_c;  
annual review of consumer prices 每年消费物价回顾 }x&XvI  
annual roll-forward basis 逐年延展方式 t~)4f.F:  
annual salary 年薪 yE .st9m  
annual statement 年度报表；年度决算表 =M9R~J!  
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 ;JgSA&'e  
annuitant 年金受益人 SL/'UoYm<  
annuity 年金 2Nx:Y+[  
annuity contract 年金合约 [mNum3e  
annuity on human life 人寿年金 >rSCf=  
antecedent debt 先前的债项 ,% 'r:@'  
ante-dated cheque 倒填日期支票 %Pl |3i  
anticipated expenditure 预期开支 c}|}
o^  
anticipated net profit 预期纯利 gPA8A
>U)[  
anticipated revenue 预期收入 Dx=RLiU9  
anti-inflation measure 反通货膨胀措施 r\}?HS06  
anti-inflationary stance 反通货膨胀立场 (kyRx+gA  
apparent deficit 表面赤字 /x]^Cqe  
apparent financial solvency 表面偿债能力 9UV}`UM3V  
apparent partner 表面合伙人 UtC<TBr  
application for personal assessment 个人入息课税申请书 g/WDAO?d  
application of fund 资金应用 P.g./8N`z  
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 Jr%F#/  
appointed actuary 委任精算师 h?h)i>  
appointed auditor 委任核数师；委任审计师 @P>>:002/  
appointed trustee 委任的受托人 mkPqxzxbrL  
appointer 委任人 vO53?vN[m9  
apportioned pro rata 按比例分摊 ^UhqV"[7k  
apportionment 分配；分摊 ^CM@VmPp  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 O/$41mK+!  
apportionment formula 分摊方程式 =v!Z8zk=W  
apportionment of estate duty 遗产税的分摊 ]JvjM ,  
appraisal 估价；评估 b|G~0[g  
appreciable growth 可观增长 NH:Bdl3  
appreciable impact 显着影响 ?R4u>AHS@  
appreciable increase 可观增长 YXmy -o>  
appreciation 增值；升值 ;8 *"c  
appreciation against other currencies 相对其他货币升值 !KT.p2\  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 \Tn
K<83  
appreciation tax 增值税 A>315!d"  
appropriation 拨款；拨用；拨付 UUM:*X  
appropriation account 拨款帐目 4~&X]/_'  
Appropriation Bill 拨款法案 pIug$Ke_%  
appropriation-in-aid system 补助拨款办法 |}:q@]dC#  
approved assets 核准资产 1}SON4U  
approved basket stock 认可一篮子证券 6' \M:'<0e  
approved budget 核准预算 1
{RA\CF  
approved charitable donation 认可慈善捐款 I>w|80%%  
approved charitable institution 认可慈善机构 q4'
`qe  
approved currency 核准货币；认可货币 :;hm^m]Y  
approved estimates 核准预算 t$p%UyVE  
approved estimates of expenditure 核准开支预算 QNv5CQ&  
approved overseas insurer 核准海外保险人 |Q@(<'8=  
approved overseas trust company 核准海外信托公司 ,`'A"]"  
approved pooled investment fund 核准汇集投资基金 0,):;OI  
approved provident fund scheme 认可公积金计划 tNOOaj9mw  
approved provision 核准拨款 R<hsG%BS(D  
approved redeemable share 核准可赎回股份 u-bgk(u  
approved regional stock 认可地区性证券 m;IKV,  
approved retirement scheme 认可退休金计划 "4T36b  
approved subordinated loan 核准附属贷款 YACx9K H  
arbitrage 套戥；套汇；套利 (KfQ'B+  
arbitrageur 套戥者；套汇者 x%T^:R   
arbitrary amount 临时款项 Xk:3w
,  
arrangement 措施；安排；协定 nE0I[T(  
arrears 欠款 paYS<8In  
arrears of pay 欠付薪酬 .b!HEi<F  
arrears of revenue 逾期未收税款；逾期未收的帐项 _5b~3K/V  
articles of association 组织章程；组织细则；组织章程细则 .
m%5Esx  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 J-G)mvkv  
ascertainment of profit 确定利润 HCYy9  
"Asia Clear" “亚洲结算系统”