[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 lbBWOx/|  
allotment notice 股份配售通知；配股通知 }Pg}"fb^  
allotment of shares 股份分配 ZhA_d#qH  
allowable 可获宽免；免税的 *c94'Tcl  
allowable business loss 可扣除的营业亏损 <]M.K3>  
allowable expenses 可扣税的支出 /D3{EjUE=  
allowance 免税额；津贴；备抵；准备金 VIP7j(#t_g  
allowance for debts 债项的免税额 T+F]hv'  
allowance for depreciation by wear and tear 耗损折旧免税额 vyIH<@@p7  
allowance for funeral expenses 殡殓费的免税额 7PX`kI  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 Szgo@x$^  
allowance for repairs and outgoings 修葺及支出方面的免税额 yQD>7%x  
allowance to debtor 给债务人的津贴 Z_\p8@3aH  
alteration of capital 资本更改 WQ.0}n}d  
alternate trustee 候补受托人 Nhjq.&  
amalgamation 合并 Z,.Hz\y1D  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 .+/d08]  
ambit of charges 征税范围；收费范围 J{1H$[W~}  
amended valuation 经修订的估值 -V|"T+U  
American Commodities Exchange 美国商品交易所 w#|L8VAh  
American Express Bank Limited 美国运通银行 x?+w8jSR  
American Stock Exchange 美国证券交易所 V}#X'~Ob  
amortization 摊销 00QJ596  
amount due from banks 存放银行同业的款项 >5t%_/yeB  
amount due from banks abroad 存放海外银行同业的款项 |h\7Q1,1~2  
amount due from holding companies 控股公司欠款 -Lh7!d  
amount due from local banks 存放本港银行同业的款项 dz] 5s  
amount due to banks 银行同业的存款 V*uE83x1  
amount due to banks abroad 海外银行同业的存款 !w
fW0?eu  
amount due to holding companies 控股公司存款 "tzu.V-  
amount due to local banks 本港银行同业的存款 ecghY=%  
amount due to outport banks 外埠银行同业的存款 K -U}sW  
amount for note issue 发行纸币的款额 _s=H|#l  
amount of bond 担保契据的款额 ixdsz\<  
amount of consideration 代价款额 s{Z)<n03  
amount of contribution 供款数额 'rcqy1-&  
amount of indebtedness 负债款额 \!-BR0+y;  
amount of principal of the loan 贷款本金额  <OMwi9  
amount of rates chargeable 应征差饷数额  8s0+6{vW  
amount of share capital 股本额 i
AwEnQ3h  
amount of sums assured 承保款额 YA4D?'  
amount of variation 变动幅度 ::|~tLFu  
amount of vote 拨款数额 ^}_Ka//k  
amount payable 应付款额 >.iF,[.[F<  
amount receivable 应收款额 M6)  G_-  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 Wh)D_  
analysis 分析 hy5[ L`B  
ancillary risk 附属风险 &0F' Ca  
annual account 周年帐目；周年帐目报表；年度决算；年结 ]%' AZ`8  
annual accounting date 年结日期 +3)r szb72  
annual allowance 每年免税额；年积金；年度津贴；年津 Yq+1kA  
annual balance 年度余额 *2G6Q gF  
annual disposable income 每年可动用收入 !@
^6/=  
annual estimates 周年预算 Xu]~vik  
annual fee 年费 z%82Vt!a5  
annual general meeting 周年大会 Z7;V}[wie  
annual growth rate 年增率；每年增长率 \#{PV\x:Nn  
annual long-term supplement 长期个案每年补助金 8D='N`cN+  
annual pensionable emolument 可供计算退休金的年薪 ;o_F<68QP  
annual report 年报 4ba*Nc*Yc  
Annual Report on the Consumer Price Index 《消费物价指数年报》 2%W;#oi?  
annual return 周年报表；周年申报表；每年报税表格 g^'h4qOa  
Annual Return Rules 《周年报表规则》 9P?
0D  
annual review of consumer prices 每年消费物价回顾 f!9i6  
annual roll-forward basis 逐年延展方式 O *sU|jeO  
annual salary 年薪 $C4~v  
annual statement 年度报表；年度决算表 3 jZMXEG)  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 y6XOq>  
annuitant 年金受益人 b(iF0U>&  
annuity 年金 q&
3 ;e4  
annuity contract 年金合约 va6Fp2n<1*  
annuity on human life 人寿年金 !_S#8"  
antecedent debt 先前的债项 )6OD@<r{  
ante-dated cheque 倒填日期支票 S /hx\TzC  
anticipated expenditure 预期开支 Re$h6sh  
anticipated net profit 预期纯利 &9L4 t%As  
anticipated revenue 预期收入 `H+"7SO  
anti-inflation measure 反通货膨胀措施 p}1i[//S  
anti-inflationary stance 反通货膨胀立场 ge~@}&#iO@  
apparent deficit 表面赤字 ,i2-  
apparent financial solvency 表面偿债能力 [jMN* p?  
apparent partner 表面合伙人 ar3L|MN  
application for personal assessment 个人入息课税申请书 [C'bfX5HB5  
application of fund 资金应用 <xI<^r'C9e  
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 _f1o!4ocx  
appointed actuary 委任精算师 !}(B=-  
appointed auditor 委任核数师；委任审计师 2HE@!*z9H  
appointed trustee 委任的受托人 fF@w:;u  
appointer 委任人 ,>;21\D  
apportioned pro rata 按比例分摊 <J/ =$u/  
apportionment 分配；分摊 d54iZ`  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 6_CP?X+T  
apportionment formula 分摊方程式 1EyN |m|  
apportionment of estate duty 遗产税的分摊 xe@1H\7:  
appraisal 估价；评估 q~ H>rC(\  
appreciable growth 可观增长 %5o2I_Cjz  
appreciable impact 显着影响 Ez3fL&*  
appreciable increase 可观增长 >>U>'
}@Q  
appreciation 增值；升值 3:)z+#Uk6  
appreciation against other currencies 相对其他货币升值 .WSyL  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 PTQ#8(_,  
appreciation tax 增值税 ^P)f]GQx  
appropriation 拨款；拨用；拨付 K d&/9<{>  
appropriation account 拨款帐目 Y t(D  
Appropriation Bill 拨款法案  ;
Shu  
appropriation-in-aid system 补助拨款办法 Z(mUU]  
approved assets 核准资产 ZT0\V ]!B  
approved basket stock 认可一篮子证券 {)[o*+9  
approved budget 核准预算 J<$@X JLS  
approved charitable donation 认可慈善捐款 V;M_Y$`Lh  
approved charitable institution 认可慈善机构 a=z] tTs4  
approved currency 核准货币；认可货币 pv_o4qEN  
approved estimates 核准预算 =rjU=3!&(  
approved estimates of expenditure 核准开支预算 |Y9>kXMl  
approved overseas insurer 核准海外保险人 OF-k7g7  
approved overseas trust company 核准海外信托公司 .wfydu)3  
approved pooled investment fund 核准汇集投资基金 I2Xd"RHN  
approved provident fund scheme 认可公积金计划 broLC5hbQU  
approved provision 核准拨款 c+Q'4E0|  
approved redeemable share 核准可赎回股份 Qb536RpcTY  
approved regional stock 认可地区性证券 &7L7|{18  
approved retirement scheme 认可退休金计划 *dl hRa  
approved subordinated loan 核准附属贷款 >jm(2P(R   
arbitrage 套戥；套汇；套利 [!'+}  
arbitrageur 套戥者；套汇者 YQ BLbtn6(  
arbitrary amount 临时款项 bi<<z-q`wJ  
arrangement 措施；安排；协定  vy<W4  
arrears 欠款 =pH2V^<<#  
arrears of pay 欠付薪酬 R9J!}az'  
arrears of revenue 逾期未收税款；逾期未收的帐项 $7x2TiAL  
articles of association 组织章程；组织细则；组织章程细则 iRQ!J1SGcG  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 JcAsrtrG]  
ascertainment of profit 确定利润 U3(+8}Q  
"Asia Clear" “亚洲结算系统”