[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 !&adO,jN+=  
allotment notice 股份配售通知；配股通知 {%Rntb  
allotment of shares 股份分配 ]P*H,&I`#  
allowable 可获宽免；免税的 y9Pw'4R  
allowable business loss 可扣除的营业亏损 a9_KoOa.H  
allowable expenses 可扣税的支出 Nt,:`o |  
allowance 免税额；津贴；备抵；准备金 uCHM  
allowance for debts 债项的免税额 ^U9b )KA  
allowance for depreciation by wear and tear 耗损折旧免税额 yZ-Ql11
 
allowance for funeral expenses 殡殓费的免税额 }SFmv},Ij  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 9K>~9Za  
allowance for repairs and outgoings 修葺及支出方面的免税额 G:!3X)b  
allowance to debtor 给债务人的津贴 cTja<*W^xv  
alteration of capital 资本更改 OIs!,G|  
alternate trustee 候补受托人 KBDNK_7A  
amalgamation 合并 Z|B`n SzH  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 KK?R|1VK9  
ambit of charges 征税范围；收费范围 q*<FfO=eQ  
amended valuation 经修订的估值 *+%$OH,  
American Commodities Exchange 美国商品交易所 gb=tc`  
American Express Bank Limited 美国运通银行 D}rnpwp{  
American Stock Exchange 美国证券交易所 W0S\g#  
amortization 摊销 -amNz.`[PR  
amount due from banks 存放银行同业的款项 qN'%q+n  
amount due from banks abroad 存放海外银行同业的款项 iU|X/>k?  
amount due from holding companies 控股公司欠款 'soll[J  
amount due from local banks 存放本港银行同业的款项 A |P wm`  
amount due to banks 银行同业的存款 &8dj*!4H  
amount due to banks abroad 海外银行同业的存款 q}]z8 L  
amount due to holding companies 控股公司存款 ! KtP> `8  
amount due to local banks 本港银行同业的存款 ~H4Tr[8a  
amount due to outport banks 外埠银行同业的存款 (g>&ov(d  
amount for note issue 发行纸币的款额 f3*S IKi  
amount of bond 担保契据的款额 *-3*51 jW  
amount of consideration 代价款额 WeIi{<u8R  
amount of contribution 供款数额 IK,aA;d  
amount of indebtedness 负债款额 [33=+Ca  
amount of principal of the loan 贷款本金额 |ADg#oX  
amount of rates chargeable 应征差饷数额 &<Fw  
amount of share capital 股本额 #iT3aou  
amount of sums assured 承保款额 Cy5M0{  
amount of variation 变动幅度 ?'si^N  
amount of vote 拨款数额 ybc
Cq]cgt  
amount payable 应付款额 @=?#nB&  
amount receivable 应收款额 :m0pm@  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 h$d`Jmaq  
analysis 分析 2E.D0E Cu  
ancillary risk 附属风险 ~PX#' Jr  
annual account 周年帐目；周年帐目报表；年度决算；年结 BSY7un+`:  
annual accounting date 年结日期 .X"\ Mg  
annual allowance 每年免税额；年积金；年度津贴；年津 L-|u=c-6  
annual balance 年度余额 L, 3%}_  
annual disposable income 每年可动用收入 /~+j[oB  
annual estimates 周年预算 }0F
u  
annual fee 年费 SQ`KR'E  
annual general meeting 周年大会 ?^U1~5ff)  
annual growth rate 年增率；每年增长率 W . dm1  
annual long-term supplement 长期个案每年补助金 } DjbVYH  
annual pensionable emolument 可供计算退休金的年薪 'kekJ.wJ;  
annual report 年报 ]eI|_O^u  
Annual Report on the Consumer Price Index 《消费物价指数年报》 }q)dXFL=I#  
annual return 周年报表；周年申报表；每年报税表格 5ZjM:wrF|  
Annual Return Rules 《周年报表规则》 oYX#VX  
annual review of consumer prices 每年消费物价回顾 Cdc=1,U(  
annual roll-forward basis 逐年延展方式 J6J; !~>_  
annual salary 年薪 1ifPc5j}  
annual statement 年度报表；年度决算表 tj:>o#D  
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 30QQnMH3  
annuitant 年金受益人 4x$Ts %]  
annuity 年金 WE&"W$0  
annuity contract 年金合约 cKt8e^P  
annuity on human life 人寿年金 \P9HAz'6  
antecedent debt 先前的债项 %)L|7v <  
ante-dated cheque 倒填日期支票 `%.x0~ih  
anticipated expenditure 预期开支 0*:4@go0}i  
anticipated net profit 预期纯利 H?j}!JzAC  
anticipated revenue 预期收入 2w:cdAv$  
anti-inflation measure 反通货膨胀措施 $u{ 8wF/)  
anti-inflationary stance 反通货膨胀立场 %M-B"#OB7  
apparent deficit 表面赤字 "0{t~?ol  
apparent financial solvency 表面偿债能力 \)
BDl  
apparent partner 表面合伙人 SI;SnF'[7  
application for personal assessment 个人入息课税申请书 r%II
` i  
application of fund 资金应用 +w+qTZyky  
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
$1myf Z  
appointed actuary 委任精算师 EYU3Pl%  
appointed auditor 委任核数师；委任审计师 mTZgvPJ!  
appointed trustee 委任的受托人 z.*=3   
appointer 委任人 ,8@U-7f,  
apportioned pro rata 按比例分摊 1{bsh?zd  
apportionment 分配；分摊 vU, ]UJ}  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 zbP#y~[  
apportionment formula 分摊方程式 @Ke3kLQ_\X  
apportionment of estate duty 遗产税的分摊 `L {dF  
appraisal 估价；评估 A@OSh6/{h  
appreciable growth 可观增长 i)+2?<]  
appreciable impact 显着影响 9h'klaE(  
appreciable increase 可观增长 z_en.  
appreciation 增值；升值 M2y"M,k4  
appreciation against other currencies 相对其他货币升值 }aa ~@K<A  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 #'Lt_Yf!  
appreciation tax 增值税 SK {ALe  
appropriation 拨款；拨用；拨付 3gY4h*|`<  
appropriation account 拨款帐目 F anA~  
Appropriation Bill 拨款法案

JS!  
appropriation-in-aid system 补助拨款办法
9h 0^_|"  
approved assets 核准资产 j?P8&Fm<  
approved basket stock 认可一篮子证券 }_o!fV  
approved budget 核准预算 cG I^IPI  
approved charitable donation 认可慈善捐款 [<7Vv_\Q  
approved charitable institution 认可慈善机构 | .[4$C  
approved currency 核准货币；认可货币 Y7 `i~K;  
approved estimates 核准预算 U)grC8 C  
approved estimates of expenditure 核准开支预算 w(vda0  
approved overseas insurer 核准海外保险人 "6fTZ<  
approved overseas trust company 核准海外信托公司 ;COZH
j9b  
approved pooled investment fund 核准汇集投资基金 gDjs:]/YR  
approved provident fund scheme 认可公积金计划 oyY0!w,Y  
approved provision 核准拨款 \i$WXW]|  
approved redeemable share 核准可赎回股份 7nL3+Pq  
approved regional stock 认可地区性证券 J2adA9R/,  
approved retirement scheme 认可退休金计划 p;m2RHYF  
approved subordinated loan 核准附属贷款 (3+:/,{'$  
arbitrage 套戥；套汇；套利 rocG;$[  
arbitrageur 套戥者；套汇者 #35@YMF  
arbitrary amount 临时款项 o]|a5.O  
arrangement 措施；安排；协定 R2$;f?;:  
arrears 欠款 y #Xq@  
arrears of pay 欠付薪酬 naoH685R4  
arrears of revenue 逾期未收税款；逾期未收的帐项 BKQI|i  
articles of association 组织章程；组织细则；组织章程细则 ghd*EXrF H  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 &r Lg/UEV-  
ascertainment of profit 确定利润 *eo<5YUHt  
"Asia Clear" “亚洲结算系统”