[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 %)j^>W5  
allotment notice 股份配售通知；配股通知 f9J]-#Iif  
allotment of shares 股份分配 o)Nm5g  
allowable 可获宽免；免税的 ~Ec@hz]js  
allowable business loss 可扣除的营业亏损 Ui;PmwQc&  
allowable expenses 可扣税的支出 0p!N'7N  
allowance 免税额；津贴；备抵；准备金 \t]aBT,  
allowance for debts 债项的免税额 pt8#cU
\  
allowance for depreciation by wear and tear 耗损折旧免税额 0/?=FM>  
allowance for funeral expenses 殡殓费的免税额 iuWw(dJk  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 B~/ejC!  
allowance for repairs and outgoings 修葺及支出方面的免税额 U%_6'5s{^  
allowance to debtor 给债务人的津贴 Y# ?M%I%j  
alteration of capital 资本更改 j:'!P<#  
alternate trustee 候补受托人 +/2:  
amalgamation 合并 =!PUKa3f<  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 }}~ t!/x  
ambit of charges 征税范围；收费范围 7\J A8mm  
amended valuation 经修订的估值 v9vY#W  
American Commodities Exchange 美国商品交易所 yy$ 7{9!  
American Express Bank Limited 美国运通银行 /R)(u@jk  
American Stock Exchange 美国证券交易所 _JXb|FIp  
amortization 摊销 ($:JI3e[;  
amount due from banks 存放银行同业的款项 i+B
tz-  
amount due from banks abroad 存放海外银行同业的款项 >`+-Yi$(\  
amount due from holding companies 控股公司欠款 6Pu5 k;H  
amount due from local banks 存放本港银行同业的款项 j=TG&#e  
amount due to banks 银行同业的存款 %dA7`7j  
amount due to banks abroad 海外银行同业的存款 K9f7,/  
amount due to holding companies 控股公司存款 Cr%6c3aQ  
amount due to local banks 本港银行同业的存款 ~CL^%\K  
amount due to outport banks 外埠银行同业的存款 AJ-~F>gn  
amount for note issue 发行纸币的款额 NpF}~$2  
amount of bond 担保契据的款额 vxx7aPjC  
amount of consideration 代价款额 ]mmL8%B@_  
amount of contribution 供款数额
'8bT9  
amount of indebtedness 负债款额 $)Pmr1==  
amount of principal of the loan 贷款本金额 |&a[@(N:zf  
amount of rates chargeable 应征差饷数额 "M5&&\uT  
amount of share capital 股本额 t=oTU,<  
amount of sums assured 承保款额 @Xe[5T  
amount of variation 变动幅度 IOi6' 1l  
amount of vote 拨款数额 YC0FXNV  
amount payable 应付款额 NX4}o&mDwn  
amount receivable 应收款额 j=,]b6(  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 haMt2S2_B:  
analysis 分析 !t92_y3  
ancillary risk 附属风险 nFfwVqV  
annual account 周年帐目；周年帐目报表；年度决算；年结 /4n:!6rt  
annual accounting date 年结日期 b?FTwjV+#  
annual allowance 每年免税额；年积金；年度津贴；年津 1u0NG)*f  
annual balance 年度余额 2KC~;5  
annual disposable income 每年可动用收入 fr<, LC.  
annual estimates 周年预算 SZQ4e  
annual fee 年费 xlWT
Hn!j  
annual general meeting 周年大会 z!6:Dt6^  
annual growth rate 年增率；每年增长率 oZ(T`5  
annual long-term supplement 长期个案每年补助金 u2xb^vu  
annual pensionable emolument 可供计算退休金的年薪 _GK3]F0  
annual report 年报 BnL
WC  
Annual Report on the Consumer Price Index 《消费物价指数年报》 s8<)lO<SV.  
annual return 周年报表；周年申报表；每年报税表格 4aQb+t,  
Annual Return Rules 《周年报表规则》 1RF? dv  
annual review of consumer prices 每年消费物价回顾 JH0L^p  
annual roll-forward basis 逐年延展方式 P$=Y5   
annual salary 年薪 Dj9).lgc  
annual statement 年度报表；年度决算表 SlZ>N$E  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 *!*J5/b  
annuitant 年金受益人 s) vHLf4T  
annuity 年金 Ih.6"ISK}  
annuity contract 年金合约 )} H46  
annuity on human life 人寿年金 L)o7~M  
antecedent debt 先前的债项 -v(.]`Wo&;  
ante-dated cheque 倒填日期支票 -a[]#v9  
anticipated expenditure 预期开支 IJAWG  
anticipated net profit 预期纯利 R)w|bpW  
anticipated revenue 预期收入 Ibd na9z7  
anti-inflation measure 反通货膨胀措施 ~D)!zQkD  
anti-inflationary stance 反通货膨胀立场 uII:Y{G  
apparent deficit 表面赤字 i>C:C>~  
apparent financial solvency 表面偿债能力 |[VtYV _{  
apparent partner 表面合伙人 ![BQ;X  
application for personal assessment 个人入息课税申请书 )c#m<_^  
application of fund 资金应用 6%B5hv24v  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件  ui:  
appointed actuary 委任精算师 =U5lPsiv,3  
appointed auditor 委任核数师；委任审计师 XKU+'Tz  
appointed trustee 委任的受托人 #~r+  
appointer 委任人 {g>k-.  
apportioned pro rata 按比例分摊 _/_1:ivY8  
apportionment 分配；分摊 e:Zc-  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 0U
mKS\P  
apportionment formula 分摊方程式 u,e(5LU  
apportionment of estate duty 遗产税的分摊 Oop;Y^gG}  
appraisal 估价；评估 . f V-puE  
appreciable growth 可观增长 "3*Chc  
appreciable impact 显着影响 ''Y}Q"  
appreciable increase 可观增长 6N&S3<c4JO  
appreciation 增值；升值 RrkS!E[C  
appreciation against other currencies 相对其他货币升值 oOhm`7iy  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 IwIk;pB O  
appreciation tax 增值税 Ne<"o]_M  
appropriation 拨款；拨用；拨付 V6,D ~7  
appropriation account 拨款帐目 Ok+zUA[Wu  
Appropriation Bill 拨款法案 G"=tQ$ZU  
appropriation-in-aid system 补助拨款办法 d]OoJK9&&  
approved assets 核准资产 >o=3RB=Fh  
approved basket stock 认可一篮子证券 7 N?x29  
approved budget 核准预算 Oph4&Ip[w  
approved charitable donation 认可慈善捐款 zv]-(<B  
approved charitable institution 认可慈善机构 u:pdY'`"#  
approved currency 核准货币；认可货币 dF{3~0+,  
approved estimates 核准预算 6rEt!v #K[  
approved estimates of expenditure 核准开支预算 @+VvZc2Y  
approved overseas insurer 核准海外保险人 ?=]`X=g6  
approved overseas trust company 核准海外信托公司 A/N$  
approved pooled investment fund 核准汇集投资基金 ={?}[E  
approved provident fund scheme 认可公积金计划 oAX-Sg-/$  
approved provision 核准拨款 aXyu%<@k  
approved redeemable share 核准可赎回股份 jGzs; bE  
approved regional stock 认可地区性证券 AF1";duA  
approved retirement scheme 认可退休金计划 6y,M+{  
approved subordinated loan 核准附属贷款 5#.uA_Fov  
arbitrage 套戥；套汇；套利 22
\Buk}?  
arbitrageur 套戥者；套汇者 cWl)ZE<hM  
arbitrary amount 临时款项 n*^g^gp  
arrangement 措施；安排；协定 }(AUe5aw`G  
arrears 欠款 jK#y7 E  
arrears of pay 欠付薪酬 )p"37Ct?  
arrears of revenue 逾期未收税款；逾期未收的帐项 0K'lr;  
articles of association 组织章程；组织细则；组织章程细则 owTW_V  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 &J_|P43  
ascertainment of profit 确定利润 xDu11W+g  
"Asia Clear" “亚洲结算系统”