[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 ZnW@YC#9   
allotment notice 股份配售通知；配股通知 lg$zG a?  
allotment of shares 股份分配 5/MKzoB  
allowable 可获宽免；免税的 Y?d9l  
allowable business loss 可扣除的营业亏损 !w39FfU{  
allowable expenses 可扣税的支出  :A1:  
allowance 免税额；津贴；备抵；准备金 U{@5*4  
allowance for debts 债项的免税额 lpB3&H8&  
allowance for depreciation by wear and tear 耗损折旧免税额 K`g7$r)U[  
allowance for funeral expenses 殡殓费的免税额 *L4`$@l8  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 "IQ/LbOqm_  
allowance for repairs and outgoings 修葺及支出方面的免税额 T>`74B:  
allowance to debtor 给债务人的津贴 oczG|_  
alteration of capital 资本更改 9(4&KZpK  
alternate trustee 候补受托人 {)8>jxQN  
amalgamation 合并 O@V%Cu  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ml`8HXK0  
ambit of charges 征税范围；收费范围 Dd/wUP  
amended valuation 经修订的估值 PwB1]p=  
American Commodities Exchange 美国商品交易所 `Ag{)  
American Express Bank Limited 美国运通银行 jho**TQ P  
American Stock Exchange 美国证券交易所 s$D ^>0  
amortization 摊销 @.
Icz  
amount due from banks 存放银行同业的款项 TS2ZF{m  
amount due from banks abroad 存放海外银行同业的款项 RTh`ENCKR  
amount due from holding companies 控股公司欠款 &-d&t` `  
amount due from local banks 存放本港银行同业的款项 0'YG6(h  
amount due to banks 银行同业的存款 G+UMBn  
amount due to banks abroad 海外银行同业的存款 4%nE*H%  
amount due to holding companies 控股公司存款 a`[uNgDO  
amount due to local banks 本港银行同业的存款 ,EGQ@:3/  
amount due to outport banks 外埠银行同业的存款 %h?x!,q Y  
amount for note issue 发行纸币的款额 ,I1RV  
amount of bond 担保契据的款额 u_(VEfs4  
amount of consideration 代价款额 /='. 4v  
amount of contribution 供款数额 d)4 m6  
amount of indebtedness 负债款额 CHrFM@CM  
amount of principal of the loan 贷款本金额 Qham^  
amount of rates chargeable 应征差饷数额 gL_Y,A~Q{  
amount of share capital 股本额 ojyIQk+  
amount of sums assured 承保款额 {M-YHX>*;g  
amount of variation 变动幅度 6f')6X'x  
amount of vote 拨款数额 .ZvM^GJb  
amount payable 应付款额 <:SZAAoIV  
amount receivable 应收款额  #wL  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 EQ'V{PIfj  
analysis 分析 Tq]Sn]CSP  
ancillary risk 附属风险 I)A`)5="5  
annual account 周年帐目；周年帐目报表；年度决算；年结 sl]_M  
annual accounting date 年结日期 *%{gYpn  
annual allowance 每年免税额；年积金；年度津贴；年津 UfN&v >8f  
annual balance 年度余额 [0"'T[ok  
annual disposable income 每年可动用收入 S S2FTb-m  
annual estimates 周年预算 ~HOy:1QhE=  
annual fee 年费 yKYTi3_(  
annual general meeting 周年大会 Y. ,Kl~  
annual growth rate 年增率；每年增长率 |<:vY  
annual long-term supplement 长期个案每年补助金 ='`/BY(m[  
annual pensionable emolument 可供计算退休金的年薪 {&jb5-*f  
annual report 年报 uV!^,,~  
Annual Report on the Consumer Price Index 《消费物价指数年报》 dZi"$ g  
annual return 周年报表；周年申报表；每年报税表格 Y.g59X!Ub2  
Annual Return Rules 《周年报表规则》 b0lq\9  
annual review of consumer prices 每年消费物价回顾 VeW>[08  
annual roll-forward basis 逐年延展方式 5$V_
Hj  
annual salary 年薪 tmQH
|'>>  
annual statement 年度报表；年度决算表 N5a*7EJv+  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 ;W>k@L  
annuitant 年金受益人 -$\+' \  
annuity 年金 NR`C(^}  
annuity contract 年金合约 o4|M0  
annuity on human life 人寿年金 !o:f$6EA~C  
antecedent debt 先前的债项 spt6 ]"Ni  
ante-dated cheque 倒填日期支票 &*+'>UEe5  
anticipated expenditure 预期开支 &l!4mxwr`  
anticipated net profit 预期纯利 3AU;>D^5  
anticipated revenue 预期收入
S: h{2{  
anti-inflation measure 反通货膨胀措施 9I&xfvD,  
anti-inflationary stance 反通货膨胀立场 <1uZa  
apparent deficit 表面赤字 etTn_v  
apparent financial solvency 表面偿债能力 u6AA4(  
apparent partner 表面合伙人 $<}$DH
_Y  
application for personal assessment 个人入息课税申请书 '.:z&gSqx0  
application of fund 资金应用 vEJWFoeEFm  
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 vX/T3WV  
appointed actuary 委任精算师 LDPUD'  
appointed auditor 委任核数师；委任审计师 Xu%'Z".>:  
appointed trustee 委任的受托人 59h)-^!  
appointer 委任人  ML|FQ  
apportioned pro rata 按比例分摊 `@`CG[-9  
apportionment 分配；分摊 be.*#[  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 E=nIRG|g  
apportionment formula 分摊方程式 bbE!qk;hEP  
apportionment of estate duty 遗产税的分摊 As'=tIro  
appraisal 估价；评估 nAv#?1cjz  
appreciable growth 可观增长 5>[u `  
appreciable impact 显着影响 .%xn&
3  
appreciable increase 可观增长 a A
D^^l#  
appreciation 增值；升值 > T^;MS  
appreciation against other currencies 相对其他货币升值 Fld=5B^}  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 3LOdjT J  
appreciation tax 增值税 )Y"+,$$>Y`  
appropriation 拨款；拨用；拨付 .P8&5i)'P,  
appropriation account 拨款帐目 " &Y`+0S8  
Appropriation Bill 拨款法案 {*G9|#[/@  
appropriation-in-aid system 补助拨款办法 F1*>y  
approved assets 核准资产 uXn1 'K<'2  
approved basket stock 认可一篮子证券 !2%HhiB'   
approved budget 核准预算 F3On?x)  
approved charitable donation 认可慈善捐款 %)1y AdG 8  
approved charitable institution 认可慈善机构 rC5 p-B%  
approved currency 核准货币；认可货币 ]Sf]J4eQ  
approved estimates 核准预算 
Cd#(X@n  
approved estimates of expenditure 核准开支预算 0X6YdW_2X  
approved overseas insurer 核准海外保险人 +^60T$  
approved overseas trust company 核准海外信托公司 ag [ZW  
approved pooled investment fund 核准汇集投资基金 akp-zn&je  
approved provident fund scheme 认可公积金计划 ?9 <:QE;I>  
approved provision 核准拨款 &u$Q4  
approved redeemable share 核准可赎回股份 lXW%FH6c+  
approved regional stock 认可地区性证券 _kef
0K6  
approved retirement scheme 认可退休金计划 9ijfRqI=x  
approved subordinated loan 核准附属贷款 XP!S$Q]D  
arbitrage 套戥；套汇；套利 Ag-
(5:  
arbitrageur 套戥者；套汇者 Ni9/}bb  
arbitrary amount 临时款项 s
lC x w$  
arrangement 措施；安排；协定 Cio 1E-4  
arrears 欠款 rB Q_iB_  
arrears of pay 欠付薪酬 ,LHn90S  
arrears of revenue 逾期未收税款；逾期未收的帐项 .s?L^Z^  
articles of association 组织章程；组织细则；组织章程细则 &*M!lxDN  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 =W(Q34  
ascertainment of profit 确定利润 - YEZ]:"  
"Asia Clear" “亚洲结算系统”