[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 Z^#]#f  
allotment notice 股份配售通知；配股通知 ?2ItB`<(  
allotment of shares 股份分配 !;dSC<  
allowable 可获宽免；免税的 os$nL'sq  
allowable business loss 可扣除的营业亏损 eN/G i<  
allowable expenses 可扣税的支出 \H4U8)l  
allowance 免税额；津贴；备抵；准备金 8Kk\*8 <  
allowance for debts 债项的免税额 -@M3Dwsi3  
allowance for depreciation by wear and tear 耗损折旧免税额 >uy%-aXiVa  
allowance for funeral expenses 殡殓费的免税额 nbmc[!PwG  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 %0XvJF)s  
allowance for repairs and outgoings 修葺及支出方面的免税额 
\[#t<dD  
allowance to debtor 给债务人的津贴 Mw^*yW  
alteration of capital 资本更改 <>=mCZ2  
alternate trustee 候补受托人 rLF*D B3l  
amalgamation 合并 (oaYF+ T  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 aB"xqh)a}T  
ambit of charges 征税范围；收费范围 K]fp Go  
amended valuation 经修订的估值 JsQ6l%9  
American Commodities Exchange 美国商品交易所 #w>~u2W  
American Express Bank Limited 美国运通银行 ;7rv  
American Stock Exchange 美国证券交易所 7=k^M, a  
amortization 摊销 ue0s&WF|  
amount due from banks 存放银行同业的款项 [B9;?G  
amount due from banks abroad 存放海外银行同业的款项 ?)i1b\4Go  
amount due from holding companies 控股公司欠款 nQ=aLV+'  
amount due from local banks 存放本港银行同业的款项 v0@)t&O  
amount due to banks 银行同业的存款 P5?<_x0v4b  
amount due to banks abroad 海外银行同业的存款 eVt1d2.O  
amount due to holding companies 控股公司存款 ndi+xaQtG  
amount due to local banks 本港银行同业的存款 8eyl,W=dn  
amount due to outport banks 外埠银行同业的存款 8&E}n(XE  
amount for note issue 发行纸币的款额 lTz6"/  
amount of bond 担保契据的款额 S_Z`so }  
amount of consideration 代价款额 yA;W/I4  
amount of contribution 供款数额 }htPTOy5  
amount of indebtedness 负债款额 -]XP2}#d  
amount of principal of the loan 贷款本金额 i@zY9,b  
amount of rates chargeable 应征差饷数额 ?+`xe{k  
amount of share capital 股本额 g1|w?pI1  
amount of sums assured 承保款额 N.hzKq][  
amount of variation 变动幅度 Cs1>bpY*R6  
amount of vote 拨款数额 dGkgaC+  
amount payable 应付款额 {p/YCch,  
amount receivable 应收款额 G]*|H0j  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 m,tXE%l  
analysis 分析  CL3xg)x6  
ancillary risk 附属风险 lhPGE_\  
annual account 周年帐目；周年帐目报表；年度决算；年结 O#_x)13  
annual accounting date 年结日期 ^: cRp9l"7  
annual allowance 每年免税额；年积金；年度津贴；年津 3!#/k+,C  
annual balance 年度余额 rC }}r!!  
annual disposable income 每年可动用收入 +)/Uu3"=  
annual estimates 周年预算 [m2+9MMl  
annual fee 年费 )bDnbO$s_  
annual general meeting 周年大会 $[(d X!]F  
annual growth rate 年增率；每年增长率 ?[TW<Yx  
annual long-term supplement 长期个案每年补助金 UI?=]"  
annual pensionable emolument 可供计算退休金的年薪 TV:<T R  
annual report 年报 2`Gv5}LfyR  
Annual Report on the Consumer Price Index 《消费物价指数年报》 A 's-'8m  
annual return 周年报表；周年申报表；每年报税表格 
V4K'R2t  
Annual Return Rules 《周年报表规则》 G{lcYP O  
annual review of consumer prices 每年消费物价回顾 6|=j+rScv  
annual roll-forward basis 逐年延展方式 JN[0L:  
annual salary 年薪 , =y#m-9  
annual statement 年度报表；年度决算表 ISNcswN#  
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 7"Mk+'   
annuitant 年金受益人 7%d8D>uw8  
annuity 年金 ^T079=$5  
annuity contract 年金合约 S`=WF^  
annuity on human life 人寿年金 ,8VU&?`<}  
antecedent debt 先前的债项 VmvQvQ/9R  
ante-dated cheque 倒填日期支票 p/olCmHD)  
anticipated expenditure 预期开支 p>kq+mP2bc  
anticipated net profit 预期纯利 8r:M*25  
anticipated revenue 预期收入 };katqzEg  
anti-inflation measure 反通货膨胀措施 D> #l-{d  
anti-inflationary stance 反通货膨胀立场 k1}hIAk3u  
apparent deficit 表面赤字 .<&s%{EW  
apparent financial solvency 表面偿债能力 wAF,H8 -DK  
apparent partner 表面合伙人 HW6.O|3  
application for personal assessment 个人入息课税申请书 |b.z*G  
application of fund 资金应用 QL
o(i  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 f)NHM'  
appointed actuary 委任精算师 p3]Q^KFS  
appointed auditor 委任核数师；委任审计师 Qvqqvk_tv  
appointed trustee 委任的受托人 Vxdp|  
appointer 委任人 6X_\Ve  
apportioned pro rata 按比例分摊 %1}6q`:w  
apportionment 分配；分摊 C/tr$.2H=  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 E X "|H.(  
apportionment formula 分摊方程式 !: 0v{ZQ  
apportionment of estate duty 遗产税的分摊 7y<1LQ;}  
appraisal 估价；评估 g>j| ]6  
appreciable growth 可观增长 ;L"!I3dM)  
appreciable impact 显着影响 8]"(!i_;)  
appreciable increase 可观增长 vq'k|_Qi=  
appreciation 增值；升值 Hf
c"L>  
appreciation against other currencies 相对其他货币升值 9 [Y-M  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 46x.i;b7  
appreciation tax 增值税 ]r/^9XaqtA  
appropriation 拨款；拨用；拨付 
Pqp *  
appropriation account 拨款帐目 ^k/i-%k0  
Appropriation Bill 拨款法案 r o\1]`6  
appropriation-in-aid system 补助拨款办法 ^vni&sJ  
approved assets 核准资产 -_0?_Cb  
approved basket stock 认可一篮子证券 bbN%$/d  
approved budget 核准预算 *3+-W  
approved charitable donation 认可慈善捐款 ZxHJ<2oD  
approved charitable institution 认可慈善机构 ukAKFc^)k  
approved currency 核准货币；认可货币 z@U}~TvP  
approved estimates 核准预算 D$r Uid  
approved estimates of expenditure 核准开支预算 uO(w1Q"^  
approved overseas insurer 核准海外保险人 SreYJT%  
approved overseas trust company 核准海外信托公司 W`)<vGn=Y  
approved pooled investment fund 核准汇集投资基金 \
v2H^j/  
approved provident fund scheme 认可公积金计划 tw K^I6@  
approved provision 核准拨款 e 
x?v `9  
approved redeemable share 核准可赎回股份 3YL l;TP_  
approved regional stock 认可地区性证券 \vbk#G hH  
approved retirement scheme 认可退休金计划 ~(X(&  
approved subordinated loan 核准附属贷款 r@}bDkx  
arbitrage 套戥；套汇；套利 0!GAk  
arbitrageur 套戥者；套汇者 nb,2,H  
arbitrary amount 临时款项 4_=Ja2v8;`  
arrangement 措施；安排；协定 LJ To\^*  
arrears 欠款 5W? PCOh\  
arrears of pay 欠付薪酬 -"TR\/  
arrears of revenue 逾期未收税款；逾期未收的帐项 LBlN2)\@  
articles of association 组织章程；组织细则；组织章程细则 .zj0Jy8N  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 -j2 (R?a  
ascertainment of profit 确定利润 n=sXSxl  
"Asia Clear" “亚洲结算系统”