[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 - FA#hUK$  
allotment notice 股份配售通知；配股通知 9)aXLM4Y  
allotment of shares 股份分配 H.O7Y  
allowable 可获宽免；免税的 _BHb0zeot  
allowable business loss 可扣除的营业亏损 p?0 a"5Q  
allowable expenses 可扣税的支出 N@?Fpmu/k  
allowance 免税额；津贴；备抵；准备金 Z&JW}''n|F  
allowance for debts 债项的免税额 Zhz.8W  
allowance for depreciation by wear and tear 耗损折旧免税额 ~Jmn?9 3  
allowance for funeral expenses 殡殓费的免税额 qJ5Y}/r  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 2ai \("?  
allowance for repairs and outgoings 修葺及支出方面的免税额 wH {lp/  
allowance to debtor 给债务人的津贴 O'$0K0k3  
alteration of capital 资本更改 SobK<6  
alternate trustee 候补受托人 AM'-(x|  
amalgamation 合并 ldI;DoE#U1  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 Y]B2-wt-  
ambit of charges 征税范围；收费范围 DE."XSni  
amended valuation 经修订的估值 PO<4rT+B  
American Commodities Exchange 美国商品交易所 JS!rZi  
American Express Bank Limited 美国运通银行 S-.!BQ@RMZ  
American Stock Exchange 美国证券交易所 SZK~<@q5  
amortization 摊销 &wK%p/?  
amount due from banks 存放银行同业的款项 kTc'k  
amount due from banks abroad 存放海外银行同业的款项 'JKFEUzM  
amount due from holding companies 控股公司欠款 VAsaJ`vcb  
amount due from local banks 存放本港银行同业的款项 X/2Xr(z"k  
amount due to banks 银行同业的存款 =WFMqBh<`  
amount due to banks abroad 海外银行同业的存款 &0Wv+2l@  
amount due to holding companies 控股公司存款 WP2|0ib  
amount due to local banks 本港银行同业的存款 3MNo&0M9  
amount due to outport banks 外埠银行同业的存款 .OX.z~":y  
amount for note issue 发行纸币的款额 |1T2<ZT  
amount of bond 担保契据的款额 %I&Hx<Hj  
amount of consideration 代价款额 :T5l0h-eC  
amount of contribution 供款数额 [=S@lURzm@  
amount of indebtedness 负债款额 q`"gT;3S  
amount of principal of the loan 贷款本金额 iN<&  
amount of rates chargeable 应征差饷数额 5~aSkg,MD  
amount of share capital 股本额 `| L+a~~  
amount of sums assured 承保款额 ~O 65=8  
amount of variation 变动幅度 fC&Egy  
amount of vote 拨款数额 qZ6P(5X  
amount payable 应付款额 o*'J8El\y^  
amount receivable 应收款额 [0Z r z+q  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 .!l#z|/x  
analysis 分析 R
kw)IdB  
ancillary risk 附属风险 ~y$B#.l  
annual account 周年帐目；周年帐目报表；年度决算；年结 NVcL9"ht*@  
annual accounting date 年结日期 t?QR27cs$  
annual allowance 每年免税额；年积金；年度津贴；年津 [-{L@  
annual balance 年度余额 /V$[M  
annual disposable income 每年可动用收入 fS w00F{T  
annual estimates 周年预算
Q<;f-9q@  
annual fee 年费 UF|v=|*{#  
annual general meeting 周年大会 TStu)6%`  
annual growth rate 年增率；每年增长率 }f;Zx)!  
annual long-term supplement 长期个案每年补助金 df&d+jY  
annual pensionable emolument 可供计算退休金的年薪 IgG@v9'  
annual report 年报 \3O# H  
Annual Report on the Consumer Price Index 《消费物价指数年报》 6} K|eUak/  
annual return 周年报表；周年申报表；每年报税表格 {h7 *a=  
Annual Return Rules 《周年报表规则》 5owUQg,W  
annual review of consumer prices 每年消费物价回顾 K0g<11}(Yg  
annual roll-forward basis 逐年延展方式 ppM d  
annual salary 年薪 [8^jwnAYS  
annual statement 年度报表；年度决算表 D( <_1  
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 u/hFf3  
annuitant 年金受益人 vaxNF%^~yN  
annuity 年金 8N'`kd~6[  
annuity contract 年金合约 9V0iV5?(P  
annuity on human life 人寿年金 /H:'(W_b;  
antecedent debt 先前的债项 ;Tvy)*{  
ante-dated cheque 倒填日期支票 ALiA+k N  
anticipated expenditure 预期开支 |GA4fFE=  
anticipated net profit 预期纯利 7M<7^)9  
anticipated revenue 预期收入 DHaSBk  
anti-inflation measure 反通货膨胀措施 S=0zP36kH:  
anti-inflationary stance 反通货膨胀立场 \XCs( lNh  
apparent deficit 表面赤字 k10dkBoEX  
apparent financial solvency 表面偿债能力 wbUpD(  
apparent partner 表面合伙人 s~6?p% 2]  
application for personal assessment 个人入息课税申请书 \(cu<{=rU  
application of fund 资金应用 zEl@jK,{$  
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 OU]!2[7c  
appointed actuary 委任精算师 ";J1$a  
appointed auditor 委任核数师；委任审计师 S"!nM]2L  
appointed trustee 委任的受托人 ([qw#!;w;  
appointer 委任人 @-NdgM<  
apportioned pro rata 按比例分摊 _W@q %L>  
apportionment 分配；分摊 THi*'D/  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 b*no.eB  
apportionment formula 分摊方程式 $"!"=v%B  
apportionment of estate duty 遗产税的分摊 |p4F^!9  
appraisal 估价；评估 R.Ao%VT  
appreciable growth 可观增长 qq]ZkT}   
appreciable impact 显着影响 9F(<n  
appreciable increase 可观增长 ' {5|[  
appreciation 增值；升值 xm6=l".%z  
appreciation against other currencies 相对其他货币升值 ?}D@{%O3T  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ' &^:@V  
appreciation tax 增值税 g7EJy
A  
appropriation 拨款；拨用；拨付 $A`D p{e"  
appropriation account 拨款帐目 JpvE c!cli  
Appropriation Bill 拨款法案 w6F4o;<PR  
appropriation-in-aid system 补助拨款办法 RCsQLKqF  
approved assets 核准资产 jQFAlO(E':  
approved basket stock 认可一篮子证券 )V*Z|,#no  
approved budget 核准预算 6#MIt:#  
approved charitable donation 认可慈善捐款 y[UTuFv~Q
 
approved charitable institution 认可慈善机构 ;sE;l7  
approved currency 核准货币；认可货币 jqPQ=X  
approved estimates 核准预算 GPy+\P`  
approved estimates of expenditure 核准开支预算 oP$NTy[  
approved overseas insurer 核准海外保险人 f]tc$`vb  
approved overseas trust company 核准海外信托公司 :rnn`/L  
approved pooled investment fund 核准汇集投资基金 fil '._  
approved provident fund scheme 认可公积金计划 wN-3@  
approved provision 核准拨款 x=pq-&9>B  
approved redeemable share 核准可赎回股份 @MW
rUx  
approved regional stock 认可地区性证券 Qr6[h!  
approved retirement scheme 认可退休金计划 T\eOrWt/  
approved subordinated loan 核准附属贷款 '2vZ%C$  
arbitrage 套戥；套汇；套利 \{ r%.G  
arbitrageur 套戥者；套汇者 <Td4 o&JR  
arbitrary amount 临时款项 +!\$SOaR{  
arrangement 措施；安排；协定 IP~*_R"bM  
arrears 欠款 4eMNKIsvY$  
arrears of pay 欠付薪酬 Bd*:y qi  
arrears of revenue 逾期未收税款；逾期未收的帐项 ?B.>VnYZ/a  
articles of association 组织章程；组织细则；组织章程细则 /~yk  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 .uG|Vq1v  
ascertainment of profit 确定利润 UIc )]k%  
"Asia Clear" “亚洲结算系统”