[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 </Ry4x^A  
allotment notice 股份配售通知；配股通知 Fx'E"d  
allotment of shares 股份分配 I xE}v%&  
allowable 可获宽免；免税的 "3:TrM$|A  
allowable business loss 可扣除的营业亏损 pt- 1>Ui  
allowable expenses 可扣税的支出 -O?&+xIK&  
allowance 免税额；津贴；备抵；准备金 VNWa3`w  
allowance for debts 债项的免税额 g'1ASMuR  
allowance for depreciation by wear and tear 耗损折旧免税额 HU+zzTgI  
allowance for funeral expenses 殡殓费的免税额 %&b70]S(  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 Com`4>0>I  
allowance for repairs and outgoings 修葺及支出方面的免税额 Shb"Jc_i
 
allowance to debtor 给债务人的津贴 ?u_O(eg  
alteration of capital 资本更改
${)s ~[  
alternate trustee 候补受托人 /V)4B4  
amalgamation 合并 41jlfKiOm  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 #g
Y|T|  
ambit of charges 征税范围；收费范围 1PjqXgN5p  
amended valuation 经修订的估值 HVK./yqy  
American Commodities Exchange 美国商品交易所 k;?E,!{  
American Express Bank Limited 美国运通银行 'K|tgsvgme  
American Stock Exchange 美国证券交易所 c %.v I  
amortization 摊销 ,7|Wf %X  
amount due from banks 存放银行同业的款项 sn?YD'>k  
amount due from banks abroad 存放海外银行同业的款项 )m[dfeqd +  
amount due from holding companies 控股公司欠款 D'3. T{*rH  
amount due from local banks 存放本港银行同业的款项 u3@v  
amount due to banks 银行同业的存款 ?br 4 wl  
amount due to banks abroad 海外银行同业的存款 (k&r^V/=  
amount due to holding companies 控股公司存款 4m3pF0k  
amount due to local banks 本港银行同业的存款 ;#Pc^Yzc1  
amount due to outport banks 外埠银行同业的存款 W05 >\Rl  
amount for note issue 发行纸币的款额 <<.%Gk  
amount of bond 担保契据的款额 SHT^Etri  
amount of consideration 代价款额 gTjhD (  
amount of contribution 供款数额 {kp^@  
amount of indebtedness 负债款额 zCdzxb_h"  
amount of principal of the loan 贷款本金额 3Y+ bIz!  
amount of rates chargeable 应征差饷数额 uw`fC%-xh  
amount of share capital 股本额 [W2GLd]  
amount of sums assured 承保款额 O)Mf/P'  
amount of variation 变动幅度 qmM%MPv  
amount of vote 拨款数额 H.8Vm[W  
amount payable 应付款额 auT
'ATW7i  
amount receivable 应收款额 WYNO6Xb# :  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 nH% 1lD?:  
analysis 分析 }MV=I$S2U  
ancillary risk 附属风险 !wZ9P  
annual account 周年帐目；周年帐目报表；年度决算；年结 K]Onb{QY  
annual accounting date 年结日期 Ps_q\R  
annual allowance 每年免税额；年积金；年度津贴；年津 @CU~3Md*  
annual balance 年度余额 #cD20t
 
annual disposable income 每年可动用收入 v9R"dc]0h  
annual estimates 周年预算 aR~Od Ys  
annual fee 年费 &33.m
dBH  
annual general meeting 周年大会 K:g:GEDgf  
annual growth rate 年增率；每年增长率 &9F(uk=X  
annual long-term supplement 长期个案每年补助金 duk:: |{F  
annual pensionable emolument 可供计算退休金的年薪 {#'M3z=  
annual report 年报 Zc9j_.?*  
Annual Report on the Consumer Price Index 《消费物价指数年报》 =ykOh_M  
annual return 周年报表；周年申报表；每年报税表格 n%YG)5 ;  
Annual Return Rules 《周年报表规则》 +|=5zWI/  
annual review of consumer prices 每年消费物价回顾 XTOZ]H*^  
annual roll-forward basis 逐年延展方式 *b >hZkObn  
annual salary 年薪 c@1q8,  
annual statement 年度报表；年度决算表 _cW6H B^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 {BlKVsQ  
annuitant 年金受益人 $ZOKB9QccC  
annuity 年金 3!V$fl0  
annuity contract 年金合约 (&a<6k  
annuity on human life 人寿年金 tuiQk=[c  
antecedent debt 先前的债项 A,)G$yT\  
ante-dated cheque 倒填日期支票 :&oUI&(o  
anticipated expenditure 预期开支 Vt!<.8&`  
anticipated net profit 预期纯利 t|Ipxk.)  
anticipated revenue 预期收入 \1p5$0z  
anti-inflation measure 反通货膨胀措施 4fCg{  
anti-inflationary stance 反通货膨胀立场 ef;Ta|#  
apparent deficit 表面赤字 0fd\R_"d.  
apparent financial solvency 表面偿债能力 >.-$?2  
apparent partner 表面合伙人 K9J"Q4pEC  
application for personal assessment 个人入息课税申请书 5@{+V!o,  
application of fund 资金应用 K{s%h0  
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 A|esVUo<3^  
appointed actuary 委任精算师 ^QKL}xiV:  
appointed auditor 委任核数师；委任审计师 !dW77kLTg  
appointed trustee 委任的受托人 X0.-q%5  
appointer 委任人 3koXM_4_{)  
apportioned pro rata 按比例分摊 %$l^C!qcY  
apportionment 分配；分摊 E(&GZ QE  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 M5Twulz/w  
apportionment formula 分摊方程式 k<M~
co;L  
apportionment of estate duty 遗产税的分摊 #!
FL X*,  
appraisal 估价；评估 9 A4h?/  
appreciable growth 可观增长 _x.D< n=X  
appreciable impact 显着影响 p~sfd  
appreciable increase 可观增长 Z{w{bf1&A  
appreciation 增值；升值 ab=s+[r1  
appreciation against other currencies 相对其他货币升值 WSY&\8
 
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 `>q|_w\e  
appreciation tax 增值税 cc%O35o  
appropriation 拨款；拨用；拨付 Y)@PGxjz  
appropriation account 拨款帐目
yO6 _Gq{  
Appropriation Bill 拨款法案 $VrKoL\ScA  
appropriation-in-aid system 补助拨款办法 <}E^r_NvD  
approved assets 核准资产 'ZHu=UT7_  
approved basket stock 认可一篮子证券 47iwb  
approved budget 核准预算 }bv0~}G4  
approved charitable donation 认可慈善捐款 /Jc?;@{  
approved charitable institution 认可慈善机构 J\%<.S>  
approved currency 核准货币；认可货币
x,Cc$C~YP  
approved estimates 核准预算 UEq;}4Bo  
approved estimates of expenditure 核准开支预算 ItTIU  
approved overseas insurer 核准海外保险人 sX&M+
'h  
approved overseas trust company 核准海外信托公司 NS l$5E  
approved pooled investment fund 核准汇集投资基金 Te8BFcJG  
approved provident fund scheme 认可公积金计划 ,qRSB>5c  
approved provision 核准拨款 {tE/Jv $  
approved redeemable share 核准可赎回股份 Zw5\{Z0  
approved regional stock 认可地区性证券 LC/w".oq?  
approved retirement scheme 认可退休金计划 T$]2U>=<J  
approved subordinated loan 核准附属贷款 OU(z};Is6Z  
arbitrage 套戥；套汇；套利 <(JsB'TK  
arbitrageur 套戥者；套汇者 @Y>3-,o,S  
arbitrary amount 临时款项 r<oI4px  
arrangement 措施；安排；协定 k"SmbFn%N0  
arrears 欠款 c4LBlLv4  
arrears of pay 欠付薪酬 >5Zpx8W  
arrears of revenue 逾期未收税款；逾期未收的帐项 7[-jr;v  
articles of association 组织章程；组织细则；组织章程细则 wS2iyrIB  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 Ssu{Lj  
ascertainment of profit 确定利润 Siw9_c  
"Asia Clear" “亚洲结算系统”