[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 whI4@#  
allotment notice 股份配售通知；配股通知 ~D5 -G?%$"  
allotment of shares 股份分配 Gb^63.}  
allowable 可获宽免；免税的 SrA6}kS  
allowable business loss 可扣除的营业亏损 IsE&k2 SD  
allowable expenses 可扣税的支出 :lu!%p<$  
allowance 免税额；津贴；备抵；准备金 ],c0nz^%BR  
allowance for debts 债项的免税额 J.~@j;[2  
allowance for depreciation by wear and tear 耗损折旧免税额 3n2^;b/]  
allowance for funeral expenses 殡殓费的免税额 caEIE0H~  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 rbf5~sw&8+  
allowance for repairs and outgoings 修葺及支出方面的免税额 {r&r^!K;  
allowance to debtor 给债务人的津贴 k2Q[v  
alteration of capital 资本更改 l"8g9z  
alternate trustee 候补受托人 m#h`iW  
amalgamation 合并 B~o3Z  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 x.gzsd  
ambit of charges 征税范围；收费范围 WGV]O|  
amended valuation 经修订的估值 `
_ ^I 2  
American Commodities Exchange 美国商品交易所 ceg\lE:8  
American Express Bank Limited 美国运通银行 #mH28UT  
American Stock Exchange 美国证券交易所 ejg!1*H@n  
amortization 摊销  o]0E  
amount due from banks 存放银行同业的款项 <_/etw86Z  
amount due from banks abroad 存放海外银行同业的款项 }ll&EB  
amount due from holding companies 控股公司欠款  3B#fnj  
amount due from local banks 存放本港银行同业的款项 |TJ gH<I  
amount due to banks 银行同业的存款 #8d#Jw  
amount due to banks abroad 海外银行同业的存款 Va[&~lA)  
amount due to holding companies 控股公司存款 q4:zr   
amount due to local banks 本港银行同业的存款 R1*&rjB  
amount due to outport banks 外埠银行同业的存款 D*L@I@ [  
amount for note issue 发行纸币的款额 (fc_V[(m"  
amount of bond 担保契据的款额 ""`z3-  
amount of consideration 代价款额 \1R
*M  
amount of contribution 供款数额 hQ3@CfW  
amount of indebtedness 负债款额 6@Q; LV+  
amount of principal of the loan 贷款本金额 Tu:lIy~A  
amount of rates chargeable 应征差饷数额 5P*jGOg.  
amount of share capital 股本额 !le#7Kii  
amount of sums assured 承保款额 L{sFR^-G  
amount of variation 变动幅度 P'}E
Z'  
amount of vote 拨款数额 6heK8*.T  
amount payable 应付款额 /p-k'387  
amount receivable 应收款额 _b
h$ t  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 QKk7"2t|  
analysis 分析 iLdUus!  
ancillary risk 附属风险 B4OFhtYE  
annual account 周年帐目；周年帐目报表；年度决算；年结 6hcs)X7m  
annual accounting date 年结日期 nJH'^rO!C  
annual allowance 每年免税额；年积金；年度津贴；年津 <MxA;A  
annual balance 年度余额 EhW
@iYL  
annual disposable income 每年可动用收入 =)#XZ[#F  
annual estimates 周年预算 UeUOGf ,  
annual fee 年费 i[/1AI  
annual general meeting 周年大会 %PVu>^  
annual growth rate 年增率；每年增长率 f`}u9!jVR  
annual long-term supplement 长期个案每年补助金 B \V;{:  
annual pensionable emolument 可供计算退休金的年薪 M7DoAS{6e  
annual report 年报 ~HctXe'x  
Annual Report on the Consumer Price Index 《消费物价指数年报》 <{V{ 2V#  
annual return 周年报表；周年申报表；每年报税表格 2Z(?pJyDM  
Annual Return Rules 《周年报表规则》 lfoPFJ Z  
annual review of consumer prices 每年消费物价回顾 V(G{_>>  
annual roll-forward basis 逐年延展方式 *{fZA;<R  
annual salary 年薪 ,[n=PJVw/  
annual statement 年度报表；年度决算表 CyS.GdyP  
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 b^Do
[o}5  
annuitant 年金受益人 j9 7c@  
annuity 年金 X?8bb! g%Q  
annuity contract 年金合约 i;2V  
annuity on human life 人寿年金 ~@^pX*%i  
antecedent debt 先前的债项 *@ \LS!N  
ante-dated cheque 倒填日期支票 iA2TvP#  
anticipated expenditure 预期开支 pfk)_;>,  
anticipated net profit 预期纯利 C-2#-{<  
anticipated revenue 预期收入 gZ(\/m8Z  
anti-inflation measure 反通货膨胀措施 5t-(MY  
anti-inflationary stance 反通货膨胀立场 `C:J{`  
apparent deficit 表面赤字 $nthMx$  
apparent financial solvency 表面偿债能力 ;S2/n$Ju_  
apparent partner 表面合伙人 uCFpH5>  
application for personal assessment 个人入息课税申请书 BBoVn^Z*R  
application of fund 资金应用 e<{Ani0  
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 V=GP_^F  
appointed actuary 委任精算师 c5Hm94,p  
appointed auditor 委任核数师；委任审计师 Oi!uJofW  
appointed trustee 委任的受托人 h>Nu
Qo*  
appointer 委任人 %Y].i/".;P  
apportioned pro rata 按比例分摊 }8'bXG+  
apportionment 分配；分摊 k1^&;}/f:  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 oF
Jx8XU  
apportionment formula 分摊方程式 uY)|   
apportionment of estate duty 遗产税的分摊 m!<uY?,hf  
appraisal 估价；评估 O~bzTn
 
appreciable growth 可观增长 &W y9%  
appreciable impact 显着影响 5DeAH;  
appreciable increase 可观增长 r^"pLzAx  
appreciation 增值；升值 [{-;cpM\  
appreciation against other currencies 相对其他货币升值 LwCf}4u"  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 $Jy1=/W&  
appreciation tax 增值税 ADZ U?7)  
appropriation 拨款；拨用；拨付 pu+jw <7  
appropriation account 拨款帐目 c(S66lp  
Appropriation Bill 拨款法案 "Kn%|\YL@4  
appropriation-in-aid system 补助拨款办法 z!\) sL/"  
approved assets 核准资产 8z"*CJ@  
approved basket stock 认可一篮子证券 #.W<[KZf  
approved budget 核准预算 IsiCHtY9  
approved charitable donation 认可慈善捐款 uHO>FM,  
approved charitable institution 认可慈善机构 xcl8q:  
approved currency 核准货币；认可货币 4}HY= 0Um  
approved estimates 核准预算 }W* q
 
approved estimates of expenditure 核准开支预算 +,ZQ( ZW  
approved overseas insurer 核准海外保险人 !.5,RIf  
approved overseas trust company 核准海外信托公司 h-:te9p6>4  
approved pooled investment fund 核准汇集投资基金 uyWt{>$  
approved provident fund scheme 认可公积金计划 ||kUi=5  
approved provision 核准拨款 64-;| k4F  
approved redeemable share 核准可赎回股份 U> 1voc  
approved regional stock 认可地区性证券 LZ#SX5N  
approved retirement scheme 认可退休金计划 2~*.X^dR  
approved subordinated loan 核准附属贷款 KdtQJ:_`k  
arbitrage 套戥；套汇；套利 kEM|;&=_  
arbitrageur 套戥者；套汇者 5XA{<)$  
arbitrary amount 临时款项 <@2g.+9  
arrangement 措施；安排；协定 ^NiS7)FX  
arrears 欠款 n[`FoY  
arrears of pay 欠付薪酬 rXu^]CK *G  
arrears of revenue 逾期未收税款；逾期未收的帐项 qUtlh,4)  
articles of association 组织章程；组织细则；组织章程细则 ).1F0T  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 ":N EI  
ascertainment of profit 确定利润 1$ C\`  
"Asia Clear" “亚洲结算系统”