[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 \}SA{)  
allotment notice 股份配售通知；配股通知 X~ n=U4s}O  
allotment of shares 股份分配 !Z978Aub3&  
allowable 可获宽免；免税的 p=m)lR9  
allowable business loss 可扣除的营业亏损 QXZjsa_|  
allowable expenses 可扣税的支出 gBQK  
allowance 免税额；津贴；备抵；准备金 4fPbwiKj  
allowance for debts 债项的免税额 [03$*BCq3  
allowance for depreciation by wear and tear 耗损折旧免税额 }oHA@o5  
allowance for funeral expenses 殡殓费的免税额 <11 pk  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 [MfKBlA  
allowance for repairs and outgoings 修葺及支出方面的免税额 qkB)CY7  
allowance to debtor 给债务人的津贴 
hA1\+r  
alteration of capital 资本更改 (R)\  
alternate trustee 候补受托人 asT:/z0  
amalgamation 合并 &{${Fq
 
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 Fy!uxT-\  
ambit of charges 征税范围；收费范围 qMT7g LB'1  
amended valuation 经修订的估值 40cgsRa|  
American Commodities Exchange 美国商品交易所 zlC|Spaf  
American Express Bank Limited 美国运通银行 pC 5J '@  
American Stock Exchange 美国证券交易所 C%8nr8po  
amortization 摊销 0{bGVLp  
amount due from banks 存放银行同业的款项 U 2k^X=yl  
amount due from banks abroad 存放海外银行同业的款项 jEr
/*kv  
amount due from holding companies 控股公司欠款 1<#J[$V  
amount due from local banks 存放本港银行同业的款项 2Qg.b-C  
amount due to banks 银行同业的存款 Sc Uh -y_  
amount due to banks abroad 海外银行同业的存款 $Lpt2:.((  
amount due to holding companies 控股公司存款 a1]@&Dr  
amount due to local banks 本港银行同业的存款 ld
58R  
amount due to outport banks 外埠银行同业的存款 ]$[J_f*x  
amount for note issue 发行纸币的款额 =Q985)Y&  
amount of bond 担保契据的款额 8z&7wO  
amount of consideration 代价款额 .kWMr^ g  
amount of contribution 供款数额 $]:ycn9l  
amount of indebtedness 负债款额 o.yuz+  
amount of principal of the loan 贷款本金额 <4,hr
x&.  
amount of rates chargeable 应征差饷数额 M&P?/Zi=L  
amount of share capital 股本额 +Bk d  
amount of sums assured 承保款额 WE""be8  
amount of variation 变动幅度 3=w$1.B d  
amount of vote 拨款数额 ;ru=z@  
amount payable 应付款额  y/t{*a  
amount receivable 应收款额 V_pWf5F  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 rUjK1A{V  
analysis 分析 g.yr) LHt0  
ancillary risk 附属风险 C?6wIdp  
annual account 周年帐目；周年帐目报表；年度决算；年结 @, v'V!  
annual accounting date 年结日期 +92/0
 
annual allowance 每年免税额；年积金；年度津贴；年津 aw9/bp*N  
annual balance 年度余额 _l$
V|
 
annual disposable income 每年可动用收入 (.~#bl  
annual estimates 周年预算 ZdbZ^DUR<(  
annual fee 年费 YCvIB'  
annual general meeting 周年大会 o*OYZ/_L  
annual growth rate 年增率；每年增长率 JWhi* je  
annual long-term supplement 长期个案每年补助金  ^2-2Jz@  
annual pensionable emolument 可供计算退休金的年薪 {+~}iF<%  
annual report 年报 FncK#hZ.  
Annual Report on the Consumer Price Index 《消费物价指数年报》 u0M[B7Q  
annual return 周年报表；周年申报表；每年报税表格 X
B  
Annual Return Rules 《周年报表规则》 <GoUt
h.#  
annual review of consumer prices 每年消费物价回顾 bt3v`q+V  
annual roll-forward basis 逐年延展方式 LE^kN<qMK  
annual salary 年薪 ,B|~V 3)(  
annual statement 年度报表；年度决算表 ;&B;RUUnTO  
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 +3]1AJa  
annuitant 年金受益人 -xg$qvK  
annuity 年金 \"!Fw)wj  
annuity contract 年金合约 ~,[<R  
annuity on human life 人寿年金 f9FJ:?  
antecedent debt 先前的债项 G9'Wo.$ t  
ante-dated cheque 倒填日期支票 'Fi\Qk'D@  
anticipated expenditure 预期开支 AlP}H~|M7  
anticipated net profit 预期纯利 ;hP43Bi  
anticipated revenue 预期收入 .Cq'D.  
anti-inflation measure 反通货膨胀措施 TEQs\d  
anti-inflationary stance 反通货膨胀立场 bgD4;)?5b  
apparent deficit 表面赤字 D@9adwQb  
apparent financial solvency 表面偿债能力 AE`z~L,  
apparent partner 表面合伙人 nf #;]FijB  
application for personal assessment 个人入息课税申请书 OW}n y  
application of fund 资金应用 -/ 5" Py  
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 HRX}r$  
appointed actuary 委任精算师 ^0oOiZs  
appointed auditor 委任核数师；委任审计师
z%ZAN-  
appointed trustee 委任的受托人 FbH 1yz  
appointer 委任人 \0gU)tVZ  
apportioned pro rata 按比例分摊 u-v/`F2wN  
apportionment 分配；分摊 A HnXN%m  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 ]w7wwU^^*U  
apportionment formula 分摊方程式 4:1URhE  
apportionment of estate duty 遗产税的分摊 )4h4ql W  
appraisal 估价；评估 A7U]wW9  
appreciable growth 可观增长 Y!!w*G9b  
appreciable impact 显着影响 D==C"}J  
appreciable increase 可观增长 3a|I| NP  
appreciation 增值；升值 p./9^S  
appreciation against other currencies 相对其他货币升值 V)|]w[(Y  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 c, IAz  
appreciation tax 增值税 2 
'>   
appropriation 拨款；拨用；拨付 V{qpha4'P  
appropriation account 拨款帐目 [g<rzhC~=  
Appropriation Bill 拨款法案 PBkTI2 v  
appropriation-in-aid system 补助拨款办法 xWC*DKV  
approved assets 核准资产 +!"GYPUXy  
approved basket stock 认可一篮子证券 "pRi1Y5)l  
approved budget 核准预算 4$~A%JN3  
approved charitable donation 认可慈善捐款 c&>S  
approved charitable institution 认可慈善机构 f2*e&+LjTP  
approved currency 核准货币；认可货币 0j\} @  
approved estimates 核准预算 5t
=7-  
approved estimates of expenditure 核准开支预算 h*X5Oh6  
approved overseas insurer 核准海外保险人 TzSEQS{  
approved overseas trust company 核准海外信托公司 &9j*Y  
approved pooled investment fund 核准汇集投资基金 TUy 25E  
approved provident fund scheme 认可公积金计划 2!
kb?  
approved provision 核准拨款 b8FSVV 7@  
approved redeemable share 核准可赎回股份 L!| `IK  
approved regional stock 认可地区性证券 zW O!z=  
approved retirement scheme 认可退休金计划 {TOz}=R"3h  
approved subordinated loan 核准附属贷款  @IE.@1  
arbitrage 套戥；套汇；套利 uO^,N**R#  
arbitrageur 套戥者；套汇者 lV ptA3
F  
arbitrary amount 临时款项 4tA`,}ywPq  
arrangement 措施；安排；协定 m#Y[EPF=|  
arrears 欠款 !(H RP9  
arrears of pay 欠付薪酬 v#^_|  
arrears of revenue 逾期未收税款；逾期未收的帐项 Z [Q jl*  
articles of association 组织章程；组织细则；组织章程细则 FE=vUQXE2  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 o;[cApiQ,2  
ascertainment of profit 确定利润
r]3v.GZy  
"Asia Clear" “亚洲结算系统”