[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 *JUP~/Nr  
allotment notice 股份配售通知；配股通知 t*~V] wZ  
allotment of shares 股份分配 qf7lQovK  
allowable 可获宽免；免税的 gm\P`~+o  
allowable business loss 可扣除的营业亏损 hgLwxJu  
allowable expenses 可扣税的支出 "}Vow^vb  
allowance 免税额；津贴；备抵；准备金 C65( m  
allowance for debts 债项的免税额 ]:8:|*w  
allowance for depreciation by wear and tear 耗损折旧免税额 ?V3e;n  
allowance for funeral expenses 殡殓费的免税额 UW_fn  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 { owK~  
allowance for repairs and outgoings 修葺及支出方面的免税额 Z~[c65Nlu  
allowance to debtor 给债务人的津贴 & 82Za%  
alteration of capital 资本更改 7X*$Fu<  
alternate trustee 候补受托人 ?I6!m~  
amalgamation 合并 +:+q,0~*]  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ,C1}gPQ6<  
ambit of charges 征税范围；收费范围 Q,S~+bD(z  
amended valuation 经修订的估值 &Rdg07e;>  
American Commodities Exchange 美国商品交易所 DY/xBwIF  
American Express Bank Limited 美国运通银行 a6cq0g[#z  
American Stock Exchange 美国证券交易所 = W$ f+  
amortization 摊销 w3WBgH  
amount due from banks 存放银行同业的款项 JvX]^t/}  
amount due from banks abroad 存放海外银行同业的款项 F<39eDNpz  
amount due from holding companies 控股公司欠款 \R\?`8Orz  
amount due from local banks 存放本港银行同业的款项 @8{-B;  
amount due to banks 银行同业的存款 LVP2jTz  
amount due to banks abroad 海外银行同业的存款 7u73v+9qn:  
amount due to holding companies 控股公司存款 "
"q76cx  
amount due to local banks 本港银行同业的存款 x]{
}y_  
amount due to outport banks 外埠银行同业的存款 Y@B0.5U2  
amount for note issue 发行纸币的款额 p8,Rr{  
amount of bond 担保契据的款额 wrI66R}@  
amount of consideration 代价款额 lLhvpvT  
amount of contribution 供款数额 WR,MqM20  
amount of indebtedness 负债款额 /enlkZx=8  
amount of principal of the loan 贷款本金额 &y_Ya%Z3*e  
amount of rates chargeable 应征差饷数额 2t 7':X  
amount of share capital 股本额 )}w2'(!X8  
amount of sums assured 承保款额 d^h`gu~3  
amount of variation 变动幅度 0])D)%B k  
amount of vote 拨款数额 89n\$7Ff9  
amount payable 应付款额 ,Y9bXC8+dU  
amount receivable 应收款额 )<YfLDgTs  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 3ScOJo  
analysis 分析 m-?hHdO  
ancillary risk 附属风险 o0ky]9 P  
annual account 周年帐目；周年帐目报表；年度决算；年结 7]sRHX0o%  
annual accounting date 年结日期 t?1b(o
J  
annual allowance 每年免税额；年积金；年度津贴；年津 KEfN!6
 
annual balance 年度余额 ,i RUR8  
annual disposable income 每年可动用收入 YOOcHo.F  
annual estimates 周年预算 cvOCBg38BH  
annual fee 年费 Aq5CF`e{  
annual general meeting 周年大会 >E
lK8  
annual growth rate 年增率；每年增长率 <8)cr0~zy>  
annual long-term supplement 长期个案每年补助金 (fNG51h!  
annual pensionable emolument 可供计算退休金的年薪 ICdfak  
annual report 年报 ^k J>4  
Annual Report on the Consumer Price Index 《消费物价指数年报》 ==#mlpi`S[  
annual return 周年报表；周年申报表；每年报税表格 ^O6eFD U  
Annual Return Rules 《周年报表规则》 5]f6YlJZ  
annual review of consumer prices 每年消费物价回顾 ?i{/iH~Sf  
annual roll-forward basis 逐年延展方式 NJ^Bv`  
annual salary 年薪 CKE):kHu  
annual statement 年度报表；年度决算表 N=T 0Td  
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 qt{l
Z_$  
annuitant 年金受益人 1u8 k}  
annuity 年金 $U=j<^R}a  
annuity contract 年金合约 Lm&BT)*  
annuity on human life 人寿年金 3QI.|;X  
antecedent debt 先前的债项 6L<Y   
ante-dated cheque 倒填日期支票 ;{lb_du2:  
anticipated expenditure 预期开支
"LNLM  
anticipated net profit 预期纯利 8/vGA=  
anticipated revenue 预期收入 ;IOM3'5T@  
anti-inflation measure 反通货膨胀措施 'vwu^u?  
anti-inflationary stance 反通货膨胀立场 y g:&cIr,  
apparent deficit 表面赤字 gWD46+A){  
apparent financial solvency 表面偿债能力 T{So2@_&  
apparent partner 表面合伙人 KPjC<9sby  
application for personal assessment 个人入息课税申请书 CL3b+r  
application of fund 资金应用 DuQW?9^232  
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 \/s0p  
appointed actuary 委任精算师 )TfX}  
appointed auditor 委任核数师；委任审计师 b|-}?@&7&q  
appointed trustee 委任的受托人 KwHlpW*  
appointer 委任人 tdsfCvF=a  
apportioned pro rata 按比例分摊 'pnOHT  
apportionment 分配；分摊 ;#bDz}|\AN  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 lFtH;h,==v  
apportionment formula 分摊方程式 ^ItL_4  
apportionment of estate duty 遗产税的分摊 b+`qGJrej  
appraisal 估价；评估 ]T<tkvcI  
appreciable growth 可观增长 "c.@4#/_  
appreciable impact 显着影响 }U'VVPh_  
appreciable increase 可观增长 +!Q*ie+q  
appreciation 增值；升值 B3|G&Kg  
appreciation against other currencies 相对其他货币升值 Q7#t#XM  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 %p:Z(zU  
appreciation tax 增值税 :85QwN]\  
appropriation 拨款；拨用；拨付 8 =oUE$9  
appropriation account 拨款帐目 $[g#P^  
Appropriation Bill 拨款法案 k:F{U^!p|  
appropriation-in-aid system 补助拨款办法 a>Wr2gPko  
approved assets 核准资产 J#gG*(  
approved basket stock 认可一篮子证券 =w!2R QB  
approved budget 核准预算 ~ o=
kW2Y  
approved charitable donation 认可慈善捐款 R`J .vMT  
approved charitable institution 认可慈善机构 )(9[>_+40  
approved currency 核准货币；认可货币 Wn{MY=5Y  
approved estimates 核准预算 |>RNIJ]  
approved estimates of expenditure 核准开支预算 4,08`5{  
approved overseas insurer 核准海外保险人 ?bPW*A82{q  
approved overseas trust company 核准海外信托公司 &5[B\yv  
approved pooled investment fund 核准汇集投资基金 uPy5<c  
approved provident fund scheme 认可公积金计划 U.WXh(`%  
approved provision 核准拨款 aoQ$"PF9  
approved redeemable share 核准可赎回股份 &hUEOif  
approved regional stock 认可地区性证券 (tyky&$!  
approved retirement scheme 认可退休金计划 JEs@ky?{z  
approved subordinated loan 核准附属贷款 F9"Xu-g  
arbitrage 套戥；套汇；套利 I7W`\d)  
arbitrageur 套戥者；套汇者 -'F27])  
arbitrary amount 临时款项 gF
d*\Dk  
arrangement 措施；安排；协定 zGdYk-H3TH  
arrears 欠款 0(>3L:  
arrears of pay 欠付薪酬 h=qT@)h1>  
arrears of revenue 逾期未收税款；逾期未收的帐项 cm0$v8  
articles of association 组织章程；组织细则；组织章程细则 \a4X},h\  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 @?jtB  
ascertainment of profit 确定利润 ol K+|nR  
"Asia Clear" “亚洲结算系统”