[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 @ta?&Qf)  
allotment notice 股份配售通知；配股通知 >a9l>9fyY  
allotment of shares 股份分配 A`C-sD>  
allowable 可获宽免；免税的 X2P``YFV{  
allowable business loss 可扣除的营业亏损 NUu;tjt:  
allowable expenses 可扣税的支出 %Qd3BZ  
allowance 免税额；津贴；备抵；准备金 bs:QG1*.  
allowance for debts 债项的免税额 f+^c@0que  
allowance for depreciation by wear and tear 耗损折旧免税额 qvTJ>FILT  
allowance for funeral expenses 殡殓费的免税额 ._ih$=   
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 
s7|3zqi  
allowance for repairs and outgoings 修葺及支出方面的免税额 `5<1EGJsD  
allowance to debtor 给债务人的津贴 R.UumBM  
alteration of capital 资本更改 xSOoIsL[  
alternate trustee 候补受托人 +3HPA#A  
amalgamation 合并 8GW ut=D  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 tnL."^%A2I  
ambit of charges 征税范围；收费范围 /Tcb\:`9  
amended valuation 经修订的估值 2*YP"R
yh  
American Commodities Exchange 美国商品交易所 .$^wy3:F"  
American Express Bank Limited 美国运通银行 S[.5n]  
American Stock Exchange 美国证券交易所 {]@Q
u"M  
amortization 摊销 kdd7Xbw-  
amount due from banks 存放银行同业的款项 sZEgsrJh  
amount due from banks abroad 存放海外银行同业的款项 @e={Wy+Vm(  
amount due from holding companies 控股公司欠款 xiJz`KD&  
amount due from local banks 存放本港银行同业的款项 c&A]p
Ln+x  
amount due to banks 银行同业的存款 1)gv%_  
amount due to banks abroad 海外银行同业的存款 :@WLGK*u.  
amount due to holding companies 控股公司存款 x{2o[dK4}  
amount due to local banks 本港银行同业的存款 @LHtt/&  
amount due to outport banks 外埠银行同业的存款 /evaTQPz  
amount for note issue 发行纸币的款额 }JH`'&3  
amount of bond 担保契据的款额 >&[3  
amount of consideration 代价款额 !`Xt8q\r  
amount of contribution 供款数额 4UazD_`'  
amount of indebtedness 负债款额 F*X%N_n  
amount of principal of the loan 贷款本金额 X-v~o/r7  
amount of rates chargeable 应征差饷数额 9Yd-m  
amount of share capital 股本额 Gzj3Ka  
amount of sums assured 承保款额 F;X"3F.!  
amount of variation 变动幅度 BM.-X7)  
amount of vote 拨款数额 l&$*}yCK  
amount payable 应付款额 RAdvIIQp:  
amount receivable 应收款额 BQuRHi IV  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 b_ypsGE]5!  
analysis 分析 L[1d&d!p  
ancillary risk 附属风险 <gR`)YF7  
annual account 周年帐目；周年帐目报表；年度决算；年结 a2[8wv1  
annual accounting date 年结日期 jJ*=Ghu-  
annual allowance 每年免税额；年积金；年度津贴；年津 G u6[{u  
annual balance 年度余额 O<bDU0s{M  
annual disposable income 每年可动用收入 Ys)+9yPPn  
annual estimates 周年预算 v'K % %z  
annual fee 年费 XEa~)i{O  
annual general meeting 周年大会 FBcm;cjH  
annual growth rate 年增率；每年增长率 ,v|CombIc.  
annual long-term supplement 长期个案每年补助金 DqRLx85d1  
annual pensionable emolument 可供计算退休金的年薪 mQFa/7FX  
annual report 年报 |
z]aa  
Annual Report on the Consumer Price Index 《消费物价指数年报》 Ko]QCLL  
annual return 周年报表；周年申报表；每年报税表格 dRHlx QUn  
Annual Return Rules 《周年报表规则》 HqB|SWyK  
annual review of consumer prices 每年消费物价回顾 m\1VF\  
annual roll-forward basis 逐年延展方式 Th_Q owk  
annual salary 年薪 FBYll[ 8  
annual statement 年度报表；年度决算表 (K <Z=a  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 vP-3j  
annuitant 年金受益人 TLXhE(o|o  
annuity 年金 C+T&O  
annuity contract 年金合约 aX:#'eDB  
annuity on human life 人寿年金 2B5A!?~>  
antecedent debt 先前的债项 B<(Pd  
ante-dated cheque 倒填日期支票 OuMco+C  
anticipated expenditure 预期开支 ip<15 ;Z  
anticipated net profit 预期纯利 keqr%:E8  
anticipated revenue 预期收入 #aj|vox}  
anti-inflation measure 反通货膨胀措施 QCVsVG!sN  
anti-inflationary stance 反通货膨胀立场 ;HR 6X  
apparent deficit 表面赤字 ]sf2"~v  
apparent financial solvency 表面偿债能力
?rky6  
apparent partner 表面合伙人 Nvi Fq  
application for personal assessment 个人入息课税申请书 U.HoFf+HN  
application of fund 资金应用 P"oYC$  
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 |)m*
EME  
appointed actuary 委任精算师 ~6\ & y  
appointed auditor 委任核数师；委任审计师 G`9cd\^  
appointed trustee 委任的受托人 bcUC4g\ 9N  
appointer 委任人 "w(N62z/  
apportioned pro rata 按比例分摊 ]jZiW1C*a  
apportionment 分配；分摊 dK[*
 
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 1 ,#{X3  
apportionment formula 分摊方程式 XulaPq  
apportionment of estate duty 遗产税的分摊 f37ji  
appraisal 估价；评估 ,Le&I9 *%  
appreciable growth 可观增长 @^'G&%j  
appreciable impact 显着影响 w
906aV*s  
appreciable increase 可观增长 vsu@PuqH  
appreciation 增值；升值 }Q47_]5  
appreciation against other currencies 相对其他货币升值 5{ 8x*PSl  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ){+.
8KI  
appreciation tax 增值税 S`ax*`  
appropriation 拨款；拨用；拨付 3Ne9%"  
appropriation account 拨款帐目 ?SB[lbU  
Appropriation Bill 拨款法案 x{=[w`  
appropriation-in-aid system 补助拨款办法 \Oi5=,  
approved assets 核准资产 IXbdS9,>F  
approved basket stock 认可一篮子证券 LvSP #$f  
approved budget 核准预算 UOn!Y@  
approved charitable donation 认可慈善捐款 P%.`c?olbs  
approved charitable institution 认可慈善机构
%zA2%cq<  
approved currency 核准货币；认可货币 fO[Rf_  
approved estimates 核准预算 fBHkLRFH  
approved estimates of expenditure 核准开支预算 |WD,\=J2  
approved overseas insurer 核准海外保险人 t-.2+6"\  
approved overseas trust company 核准海外信托公司  R4&|t  
approved pooled investment fund 核准汇集投资基金 l81&[  
approved provident fund scheme 认可公积金计划 _F}IF9{?G  
approved provision 核准拨款 k7:GS
,7  
approved redeemable share 核准可赎回股份 y_ }K?  
approved regional stock 认可地区性证券 VQ1?Db(_2  
approved retirement scheme 认可退休金计划 ~a |^?7@p  
approved subordinated loan 核准附属贷款 ZAI1p+  
arbitrage 套戥；套汇；套利  1m&!l6Jk  
arbitrageur 套戥者；套汇者 *,O :>Z5I  
arbitrary amount 临时款项 dNR7e   
arrangement 措施；安排；协定 1<XiD3H;  
arrears 欠款 4]Un=?)I  
arrears of pay 欠付薪酬 C ffTv  
arrears of revenue 逾期未收税款；逾期未收的帐项 ?&whE!  
articles of association 组织章程；组织细则；组织章程细则 m1^dT_7Z  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 WHlD%u  
ascertainment of profit 确定利润 I ybl;u  
"Asia Clear" “亚洲结算系统”