[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 8pQx6QE  
allotment notice 股份配售通知；配股通知 tR,&|?0  
allotment of shares 股份分配 .^fVm  
allowable 可获宽免；免税的 W]]@pbG"H\  
allowable business loss 可扣除的营业亏损 PE IUKlX  
allowable expenses 可扣税的支出 Vg6/1I  
allowance 免税额；津贴；备抵；准备金 }J~ d6m  
allowance for debts 债项的免税额 P,|%7'?Y  
allowance for depreciation by wear and tear 耗损折旧免税额 }W:Rg}v  
allowance for funeral expenses 殡殓费的免税额 =peodj^  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 3q!hY  
allowance for repairs and outgoings 修葺及支出方面的免税额 9\_^"5l  
allowance to debtor 给债务人的津贴 g/o@,
_  
alteration of capital 资本更改 DcO$&)Eb  
alternate trustee 候补受托人 {
W[OjPC~F  
amalgamation 合并 BP&T|s  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 g9A8b(>F&@  
ambit of charges 征税范围；收费范围 `Dck$  
amended valuation 经修订的估值 )<?^~"h  
American Commodities Exchange 美国商品交易所 < )dqv0=  
American Express Bank Limited 美国运通银行 LRJY63A  
American Stock Exchange 美国证券交易所 |L@&plyB-  
amortization 摊销 56;^ NE4  
amount due from banks 存放银行同业的款项 0%Y8M` ~s7  
amount due from banks abroad 存放海外银行同业的款项 ps DY}y\"  
amount due from holding companies 控股公司欠款 *Vbf;=Mb  
amount due from local banks 存放本港银行同业的款项 J<"=c z$  
amount due to banks 银行同业的存款 KlMSkdmW  
amount due to banks abroad 海外银行同业的存款 ^dR="N  
amount due to holding companies 控股公司存款 Y ,Iv<Hg  
amount due to local banks 本港银行同业的存款 "Cj{Z@n  
amount due to outport banks 外埠银行同业的存款 qT<OiIMj^  
amount for note issue 发行纸币的款额 Y]xFe>  
amount of bond 担保契据的款额 H{}Nr 4  
amount of consideration 代价款额 5Iql%~_x  
amount of contribution 供款数额 7Rba@ cs9  
amount of indebtedness 负债款额 Oy,7>vWQI  
amount of principal of the loan 贷款本金额 kBh*@gf  
amount of rates chargeable 应征差饷数额 1BA/$8G  
amount of share capital 股本额 +b =X~>vZ  
amount of sums assured 承保款额 7s2 l3  
amount of variation 变动幅度 <}\!FuC  
amount of vote 拨款数额 k10g %K4g  
amount payable 应付款额 88@" +2  
amount receivable 应收款额 v%ldg833l  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 ?06+"Z  
analysis 分析 I@$cw
3  
ancillary risk 附属风险 #~_ZG% u  
annual account 周年帐目；周年帐目报表；年度决算；年结 9J*M~gKbz  
annual accounting date 年结日期 >/r^l)`9_f  
annual allowance 每年免税额；年积金；年度津贴；年津 >@Nn_d  
annual balance 年度余额 o*fNY  
annual disposable income 每年可动用收入 %nRz~3X|+v  
annual estimates 周年预算 c:J;Q){Xz  
annual fee 年费 #j+0jFu  
annual general meeting 周年大会 tdCD!rV`{  
annual growth rate 年增率；每年增长率 q =\3jd  
annual long-term supplement 长期个案每年补助金 \>DMN #  
annual pensionable emolument 可供计算退休金的年薪 lYF~CNvE  
annual report 年报 ]O^C'GzZ  
Annual Report on the Consumer Price Index 《消费物价指数年报》 L
@|xpq  
annual return 周年报表；周年申报表；每年报税表格 S'h{["P~ 0  
Annual Return Rules 《周年报表规则》 LLMom.  
annual review of consumer prices 每年消费物价回顾 T{US
zMj  
annual roll-forward basis 逐年延展方式 ?;bsg9  
annual salary 年薪 TtWE:xE  
annual statement 年度报表；年度决算表 e5s=@-[  
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 !_No\O  
annuitant 年金受益人 iI]E %
H}  
annuity 年金 7;8#iS/  
annuity contract 年金合约 ]8m_+:`=  
annuity on human life 人寿年金 !.EDQ1k  
antecedent debt 先前的债项 ;VS\'#{e  
ante-dated cheque 倒填日期支票 pX/42W  
anticipated expenditure 预期开支 |z+K]R8_  
anticipated net profit 预期纯利 !4/s|b
9K  
anticipated revenue 预期收入 ?V{AP&#M$x  
anti-inflation measure 反通货膨胀措施 ru#CywK{{;  
anti-inflationary stance 反通货膨胀立场 4Odf6v,*@  
apparent deficit 表面赤字 @ptE&
m  
apparent financial solvency 表面偿债能力 (6Y.|u]bq  
apparent partner 表面合伙人 ?BEO(;'  
application for personal assessment 个人入息课税申请书 "!AbH<M;@  
application of fund 资金应用 Fv )H;1V  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 zm&?G  
appointed actuary 委任精算师 A*a:#'"*N  
appointed auditor 委任核数师；委任审计师 NbyXi3@v  
appointed trustee 委任的受托人 -Wt (t2  
appointer 委任人 A7hWAq  
apportioned pro rata 按比例分摊 -s!cZ3  
apportionment 分配；分摊 \Wn0,%x2  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕  {ch+G~oS  
apportionment formula 分摊方程式 }vXf}2C  
apportionment of estate duty 遗产税的分摊 Jg2*$gL;_  
appraisal 估价；评估 %n!7'XF'[  
appreciable growth 可观增长  &$x1^  
appreciable impact 显着影响 FRR`<do5$,  
appreciable increase 可观增长 q=J8SvSRl  
appreciation 增值；升值 /hC'-6:]^  
appreciation against other currencies 相对其他货币升值 N+#lS7  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 XZew$Om[  
appreciation tax 增值税 's>./Pf  
appropriation 拨款；拨用；拨付 ^rX5C2}G\D  
appropriation account 拨款帐目 qQ/<\6Sl  
Appropriation Bill 拨款法案 I&s!}$cD  
appropriation-in-aid system 补助拨款办法 .*,W%r?1n6  
approved assets 核准资产 +p\+15  
approved basket stock 认可一篮子证券 {I9<W'k{  
approved budget 核准预算 Es^=&2''  
approved charitable donation 认可慈善捐款 GX@=b6#-  
approved charitable institution 认可慈善机构 ol#4AU`  
approved currency 核准货币；认可货币 #FwTV@  
approved estimates 核准预算 C U 8s*  
approved estimates of expenditure 核准开支预算 9u^yEqG`  
approved overseas insurer 核准海外保险人 _C&XwCIm  
approved overseas trust company 核准海外信托公司 +)06*"I  
approved pooled investment fund 核准汇集投资基金 vkK8D#K  
approved provident fund scheme 认可公积金计划 l(j._j~p  
approved provision 核准拨款 c_Fz?R+f?K  
approved redeemable share 核准可赎回股份 j3$\+<m]  
approved regional stock 认可地区性证券 1m\ihU  
approved retirement scheme 认可退休金计划 +j!$88%Z{  
approved subordinated loan 核准附属贷款 rWS],q=c  
arbitrage 套戥；套汇；套利 /8Xd2-  
arbitrageur 套戥者；套汇者 1!"iN~  
arbitrary amount 临时款项 rIRkXO)  
arrangement 措施；安排；协定 .EXxNB]%Y&  
arrears 欠款 3zs
jL=ta  
arrears of pay 欠付薪酬 MWHzrqCA  
arrears of revenue 逾期未收税款；逾期未收的帐项 D@iE2-n&V  
articles of association 组织章程；组织细则；组织章程细则 F*{1, gb  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 Nxr%xTD  
ascertainment of profit 确定利润 z.6I6IfL\L  
"Asia Clear" “亚洲结算系统”