[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 cbx( L8  
allotment notice 股份配售通知；配股通知 "? 5@j/ e`  
allotment of shares 股份分配 Eo<N  
allowable 可获宽免；免税的 6bpO#&T  
allowable business loss 可扣除的营业亏损 v`"BXSmp{  
allowable expenses 可扣税的支出 >$A,B  
allowance 免税额；津贴；备抵；准备金 9aKCO4  
allowance for debts 债项的免税额 S#ud<=@!9  
allowance for depreciation by wear and tear 耗损折旧免税额 Oim
qP  
allowance for funeral expenses 殡殓费的免税额 sGbk4g  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 BMbZ34^e  
allowance for repairs and outgoings 修葺及支出方面的免税额 G:PcV_ihx  
allowance to debtor 给债务人的津贴  {0} Q5  
alteration of capital 资本更改 G8hDR^ra  
alternate trustee 候补受托人 >D$NEO^  
amalgamation 合并 rx(z::  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 Jy#2 1  
ambit of charges 征税范围；收费范围 1GgG9I  
amended valuation 经修订的估值 4,6nk.$yN  
American Commodities Exchange 美国商品交易所 v<S?"# ]F=  
American Express Bank Limited 美国运通银行 6:Zd,N=  
American Stock Exchange 美国证券交易所 0p \,}t\E  
amortization 摊销 8: Jc2K  
amount due from banks 存放银行同业的款项 }mQh^  
amount due from banks abroad 存放海外银行同业的款项 v0~*?m4  
amount due from holding companies 控股公司欠款 0o&c8?@j  
amount due from local banks 存放本港银行同业的款项 JiH k`e`  
amount due to banks 银行同业的存款 ?pp|~A)b  
amount due to banks abroad 海外银行同业的存款 (L8z<id<z  
amount due to holding companies 控股公司存款 [yfi:|n1  
amount due to local banks 本港银行同业的存款 )@.6u9\  
amount due to outport banks 外埠银行同业的存款 ]`n6H[6O  
amount for note issue 发行纸币的款额 8` f=Eh  
amount of bond 担保契据的款额 E\=23[
0  
amount of consideration 代价款额 \_zp4Xb2  
amount of contribution 供款数额 1ml{oqNj  
amount of indebtedness 负债款额 vZ2/>}!Z=  
amount of principal of the loan 贷款本金额 [=KA
5c<  
amount of rates chargeable 应征差饷数额 gK"E4{y_@  
amount of share capital 股本额 ]bb`6 \h  
amount of sums assured 承保款额 6 g`Y~ii  
amount of variation 变动幅度 %N-f9o8  
amount of vote 拨款数额 K.2l)aRd  
amount payable 应付款额 "DNiVL.  
amount receivable 应收款额 3S WO_  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 73d7'Fw  
analysis 分析 XnI)s^  
ancillary risk 附属风险 ;K<W<v5m0N  
annual account 周年帐目；周年帐目报表；年度决算；年结 6):^m{RH^  
annual accounting date 年结日期 "G @(AE(  
annual allowance 每年免税额；年积金；年度津贴；年津 ob;$yn7ZO1  
annual balance 年度余额 Snf1vH  
annual disposable income 每年可动用收入 aY
@st]p  
annual estimates 周年预算 i\u m;\  
annual fee 年费  C@[f Z  
annual general meeting 周年大会 mg7Q~SLL{  
annual growth rate 年增率；每年增长率 LTc=D  
annual long-term supplement 长期个案每年补助金 zkRL'-  
annual pensionable emolument 可供计算退休金的年薪 W"L;8u  
annual report 年报 b
MpC
Q  
Annual Report on the Consumer Price Index 《消费物价指数年报》 7|eD}=jy  
annual return 周年报表；周年申报表；每年报税表格 V:8ph`1  
Annual Return Rules 《周年报表规则》 /5c;,.hm1R  
annual review of consumer prices 每年消费物价回顾 ^(8(z@y  
annual roll-forward basis 逐年延展方式 XT 'v7  
annual salary 年薪 <[mvfw  
annual statement 年度报表；年度决算表 %4rPkPAtrp  
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 ?sBbe@OC?  
annuitant 年金受益人 Kn<z<>vO  
annuity 年金 ;\Vi~2!8  
annuity contract 年金合约 AmmUoS\
 
annuity on human life 人寿年金 }vLK-Vv  
antecedent debt 先前的债项 "Gh?hU,WWZ  
ante-dated cheque 倒填日期支票 Pq:GvM`  
anticipated expenditure 预期开支 w\z6-qa  
anticipated net profit 预期纯利 +WP
  
anticipated revenue 预期收入 g0B
Jj=  
anti-inflation measure 反通货膨胀措施 =5sUpPV(  
anti-inflationary stance 反通货膨胀立场 g[~"c}  
apparent deficit 表面赤字 3Vj,O?(Z  
apparent financial solvency 表面偿债能力 7Ed6o  
apparent partner 表面合伙人 J~[A8o  
application for personal assessment 个人入息课税申请书 |P"p/iY  
application of fund 资金应用 <U ?_-0  
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:(.{z?nM  
appointed actuary 委任精算师 ch%-Cg~%  
appointed auditor 委任核数师；委任审计师 y-iu Ozq4  
appointed trustee 委任的受托人 -gpF%g`H  
appointer 委任人 ITu6m<V  
apportioned pro rata 按比例分摊 K;wd2/
jmJ  
apportionment 分配；分摊 Iq-+X3i  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 AW+q#Is  
apportionment formula 分摊方程式 s2-p-n  
apportionment of estate duty 遗产税的分摊 KF[P /cFI  
appraisal 估价；评估 62X;gb  
appreciable growth 可观增长 _lE0_X|d  
appreciable impact 显着影响 J c~{ E  
appreciable increase 可观增长 z5G$'  
appreciation 增值；升值 D`bH_1X  
appreciation against other currencies 相对其他货币升值 5)MVkJ=R  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 )NwIEk>Tf  
appreciation tax 增值税 Nuw_,-h  
appropriation 拨款；拨用；拨付 2Rp5 E^s  
appropriation account 拨款帐目 d|9B3I*I  
Appropriation Bill 拨款法案 tC=`J%Ik  
appropriation-in-aid system 补助拨款办法 9cu0$P`}5  
approved assets 核准资产 JPX5Jm()  
approved basket stock 认可一篮子证券 cbk|LQ.O  
approved budget 核准预算 #*[G,s#t^  
approved charitable donation 认可慈善捐款 ad1%"~1  
approved charitable institution 认可慈善机构 K0i[D"
 
approved currency 核准货币；认可货币 X~O2!F  
approved estimates 核准预算 hYS*J908  
approved estimates of expenditure 核准开支预算 vElVw. P  
approved overseas insurer 核准海外保险人 0!c
^pOq6  
approved overseas trust company 核准海外信托公司 Olg@ Ri  
approved pooled investment fund 核准汇集投资基金 ;c'9Xyl-  
approved provident fund scheme 认可公积金计划 5ap~;t  
approved provision 核准拨款 Vn`-w  
approved redeemable share 核准可赎回股份 8jE6zS}m  
approved regional stock 认可地区性证券 }?pY~f  
approved retirement scheme 认可退休金计划 d5zF9;[  
approved subordinated loan 核准附属贷款 Q]Fm 4  
arbitrage 套戥；套汇；套利 Sn\S`D  
arbitrageur 套戥者；套汇者 ]Hp o[IF  
arbitrary amount 临时款项 CV~\xYY  
arrangement 措施；安排；协定 EPQ~V  
arrears 欠款 jrMY]Ea2`  
arrears of pay 欠付薪酬 7[wHNJ7)r  
arrears of revenue 逾期未收税款；逾期未收的帐项 +6=2B0$ r  
articles of association 组织章程；组织细则；组织章程细则 Gu-*@C:^&  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 LV'@JFT-  
ascertainment of profit 确定利润 l@8UL</W  
"Asia Clear" “亚洲结算系统”