[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 $wub
)^  
allotment notice 股份配售通知；配股通知 z~UqA1r  
allotment of shares 股份分配 ~\
6Kq`Y  
allowable 可获宽免；免税的 +MvcW.W~  
allowable business loss 可扣除的营业亏损 d[6[3B  
allowable expenses 可扣税的支出 )Gh"(]-<  
allowance 免税额；津贴；备抵；准备金 ,n-M!y  
allowance for debts 债项的免税额 :Bz*vH  
allowance for depreciation by wear and tear 耗损折旧免税额 z~# .Ey  
allowance for funeral expenses 殡殓费的免税额 vB hpD  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 PsjSL8]  
allowance for repairs and outgoings 修葺及支出方面的免税额 xi %u)p  
allowance to debtor 给债务人的津贴 nc uqo'r  
alteration of capital 资本更改 JS1$l+1  
alternate trustee 候补受托人 ~Uz,%zU#3  
amalgamation 合并 [z5pqd-  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 +Vl\lL -  
ambit of charges 征税范围；收费范围 jO&sS?  
amended valuation 经修订的估值 DZ<q)EpC  
American Commodities Exchange 美国商品交易所 \L($;8`\  
American Express Bank Limited 美国运通银行 /xUTm=w7u  
American Stock Exchange 美国证券交易所 ?suxoP%  
amortization 摊销 \_bk+}WJ]s  
amount due from banks 存放银行同业的款项 rF'_YYpr>  
amount due from banks abroad 存放海外银行同业的款项 wrSw>sE"  
amount due from holding companies 控股公司欠款 Po~{Mpe  
amount due from local banks 存放本港银行同业的款项 [AstD9  
amount due to banks 银行同业的存款 h8i ic  
amount due to banks abroad 海外银行同业的存款 p%/

Z  
amount due to holding companies 控股公司存款 r#M0X^4A  
amount due to local banks 本港银行同业的存款 P+tRxpz  
amount due to outport banks 外埠银行同业的存款 =]X_wA;%  
amount for note issue 发行纸币的款额 df
AnOF"-  
amount of bond 担保契据的款额 w~{NNK;"j  
amount of consideration 代价款额 e %Rg,dX  
amount of contribution 供款数额 cv})^E$x  
amount of indebtedness 负债款额 4! ]28[2B6  
amount of principal of the loan 贷款本金额 8b\XC%k  
amount of rates chargeable 应征差饷数额 ;~CAHn|Fe  
amount of share capital 股本额 :08b&myx  
amount of sums assured 承保款额 )zzZYs&|  
amount of variation 变动幅度 8vpB(VxV+  
amount of vote 拨款数额 OE[ |1?3  
amount payable 应付款额 Gi]R8?M  
amount receivable 应收款额 'M8wjU  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 t@m!k+0  
analysis 分析 jrJ!A(<)  
ancillary risk 附属风险 YflM*F`  
annual account 周年帐目；周年帐目报表；年度决算；年结 _=!Rl#  
annual accounting date 年结日期 .dM4B'OA?  
annual allowance 每年免税额；年积金；年度津贴；年津 fhp\of/@ R  
annual balance 年度余额 ^Y[.-MJt+  
annual disposable income 每年可动用收入 oMey^]!  
annual estimates 周年预算 ~U"puEftbs  
annual fee 年费 S<fSoU+RJ  
annual general meeting 周年大会 Y<0}z>^  
annual growth rate 年增率；每年增长率 jRdmQmTJ  
annual long-term supplement 长期个案每年补助金 k;BXt:jDq  
annual pensionable emolument 可供计算退休金的年薪 <vS3[(  
annual report 年报 >8%<ML  
Annual Report on the Consumer Price Index 《消费物价指数年报》 7-S?\:J  
annual return 周年报表；周年申报表；每年报税表格 O\0]o!  
Annual Return Rules 《周年报表规则》 m ioNMDG  
annual review of consumer prices 每年消费物价回顾 'y_<O|-  
annual roll-forward basis 逐年延展方式 -|_#6-9  
annual salary 年薪
nD#QC=}  
annual statement 年度报表；年度决算表 0G?*i_u\  
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 9=RfGx  
annuitant 年金受益人 ^phgNzD  
annuity 年金 AIN Fv;  
annuity contract 年金合约 vNo(`~]c  
annuity on human life 人寿年金 wN}@%D-[v  
antecedent debt 先前的债项 e"g=A=S  
ante-dated cheque 倒填日期支票 hJ|zX  
anticipated expenditure 预期开支 olLVT <  
anticipated net profit 预期纯利 $>if@}u  
anticipated revenue 预期收入 *BdKQ/Dk  
anti-inflation measure 反通货膨胀措施 k9Pwf"m|](  
anti-inflationary stance 反通货膨胀立场 q )N]*~  
apparent deficit 表面赤字 4gKu8G  
apparent financial solvency 表面偿债能力 9Kl:3C  
apparent partner 表面合伙人 nev@ykP6  
application for personal assessment 个人入息课税申请书 ) oypl+y  
application of fund 资金应用 +q<G%PwbV  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 YL[n85l>1  
appointed actuary 委任精算师 };/;L[,G  
appointed auditor 委任核数师；委任审计师 , yd]R4M  
appointed trustee 委任的受托人 -2DvKW$  
appointer 委任人 STln_'DF'  
apportioned pro rata 按比例分摊 'aV/\a:*  
apportionment 分配；分摊 (Mzv"FN]  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 *h([ai"1-  
apportionment formula 分摊方程式 vIzREu|5  
apportionment of estate duty 遗产税的分摊 B :X,vE  
appraisal 估价；评估 kMS&"/z  
appreciable growth 可观增长 &d,!^9  
appreciable impact 显着影响 'GyO  
appreciable increase 可观增长 h&|PHI  
appreciation 增值；升值 pHNo1-k\  
appreciation against other currencies 相对其他货币升值 "O (N=|b  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 qp##>c31X  
appreciation tax 增值税 azBYh*s=5{  
appropriation 拨款；拨用；拨付 ./l^Iz&0  
appropriation account 拨款帐目 bfV&z+Rv-5  
Appropriation Bill 拨款法案 Q%T[&A}3B  
appropriation-in-aid system 补助拨款办法 mG\$W#+j  
approved assets 核准资产 j-$F@p_2F  
approved basket stock 认可一篮子证券 NoAgZ{))  
approved budget 核准预算 Bz+zEXBC  
approved charitable donation 认可慈善捐款 6,~Y(#  
approved charitable institution 认可慈善机构 Z~S%|{&Br  
approved currency 核准货币；认可货币 +`RQ^9  
approved estimates 核准预算 ovXU +8  
approved estimates of expenditure 核准开支预算 #lDW?  
approved overseas insurer 核准海外保险人 |^09ny|  
approved overseas trust company 核准海外信托公司 x9!3i{
_  
approved pooled investment fund 核准汇集投资基金 >))f;$D=  
approved provident fund scheme 认可公积金计划 1SK|4Am  
approved provision 核准拨款 zhdS6Gk+  
approved redeemable share 核准可赎回股份 '-KYeT\ ;  
approved regional stock 认可地区性证券 *"qS  
approved retirement scheme 认可退休金计划 E:$EK_?:t  
approved subordinated loan 核准附属贷款 gJFx#s0?6.  
arbitrage 套戥；套汇；套利 ]_5qME#N  
arbitrageur 套戥者；套汇者 iVSN>APe  
arbitrary amount 临时款项 VzTHW5B  
arrangement 措施；安排；协定 ]I ^b&N  
arrears 欠款 ^!v{ >3  
arrears of pay 欠付薪酬 |PNPOj0  
arrears of revenue 逾期未收税款；逾期未收的帐项 a #`Y(R'  
articles of association 组织章程；组织细则；组织章程细则 Y#<>N-X|kA  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 B B9+d"Sq  
ascertainment of profit 确定利润 =bHS@h8N<  
"Asia Clear" “亚洲结算系统”