[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 eqSCE6r9x  
allotment notice 股份配售通知；配股通知 @:Emmzucv|  
allotment of shares 股份分配 &[7z:`+Y##  
allowable 可获宽免；免税的 ^u:bgwP  
allowable business loss 可扣除的营业亏损 k!"6mo@rd  
allowable expenses 可扣税的支出 w'6sJ#ba(  
allowance 免税额；津贴；备抵；准备金 M3VTzwuf^S  
allowance for debts 债项的免税额 |
r,{#EE  
allowance for depreciation by wear and tear 耗损折旧免税额 `rest_vu  
allowance for funeral expenses 殡殓费的免税额 p|>m 2(|  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 3jx/1VV  
allowance for repairs and outgoings 修葺及支出方面的免税额 TZ#^AV=ae  
allowance to debtor 给债务人的津贴 vyvb-oz;u  
alteration of capital 资本更改 e81+as  
alternate trustee 候补受托人 A=+1PgL66  
amalgamation 合并 &>xz  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 Ei4Iv#Oi`  
ambit of charges 征税范围；收费范围 &)izh) FA  
amended valuation 经修订的估值 8/<+p? 3p>  
American Commodities Exchange 美国商品交易所 eX$RD9 H  
American Express Bank Limited 美国运通银行 :{s0tw>Z  
American Stock Exchange 美国证券交易所 69S*\'L  
amortization 摊销 3Dx@r W\  
amount due from banks 存放银行同业的款项 4YgO1}%G  
amount due from banks abroad 存放海外银行同业的款项 K]&i9`>N   
amount due from holding companies 控股公司欠款 rpUTn!*u/  
amount due from local banks 存放本港银行同业的款项 NpH9},1i  
amount due to banks 银行同业的存款 3/ '5#$  
amount due to banks abroad 海外银行同业的存款 @:}la  
amount due to holding companies 控股公司存款 v,!`A!{D  
amount due to local banks 本港银行同业的存款 "0Z5cQjg  
amount due to outport banks 外埠银行同业的存款 Z#
%s/TL  
amount for note issue 发行纸币的款额 #x6EZnG  
amount of bond 担保契据的款额 ~t<uX "K  
amount of consideration 代价款额 quS]26wQz  
amount of contribution 供款数额 vDIsawbHD  
amount of indebtedness 负债款额 ^"iJ  
amount of principal of the loan 贷款本金额 G2&,R{L6w  
amount of rates chargeable 应征差饷数额 Pa'N)s<  
amount of share capital 股本额 hd W7Qck"  
amount of sums assured 承保款额 Dxe]LES\]  
amount of variation 变动幅度 \olY)b[  
amount of vote 拨款数额 `SA1V),~  
amount payable 应付款额 j8+>E?nm  
amount receivable 应收款额 u%5
,U-  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 u
FuP%f!yY  
analysis 分析 sJMpF8   
ancillary risk 附属风险 ^O& y;5  
annual account 周年帐目；周年帐目报表；年度决算；年结 OBf$Z"i  
annual accounting date 年结日期 ]*D~>q"#\  
annual allowance 每年免税额；年积金；年度津贴；年津 4 |UtE<<b  
annual balance 年度余额 n72kJ3u.  
annual disposable income 每年可动用收入 5cb8=W-  
annual estimates 周年预算 I#'yy7J  
annual fee 年费  `7oYXk  
annual general meeting 周年大会 4KR$sKq$q  
annual growth rate 年增率；每年增长率 Z&n#*rQ7[  
annual long-term supplement 长期个案每年补助金 MkWbPm)  
annual pensionable emolument 可供计算退休金的年薪 J&bM
ox  
annual report 年报 o(C;;C(
*{  
Annual Report on the Consumer Price Index 《消费物价指数年报》 T%A"E,#  
annual return 周年报表；周年申报表；每年报税表格 K1w:JA6(  
Annual Return Rules 《周年报表规则》 +UiJWO
 
annual review of consumer prices 每年消费物价回顾 .LGA 0  
annual roll-forward basis 逐年延展方式 `O!yt  
annual salary 年薪 _p?s[r*  
annual statement 年度报表；年度决算表 B%5"B} nG  
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 7=s7dY lu  
annuitant 年金受益人 8@ f+?g*i  
annuity 年金 e-nwR  
annuity contract 年金合约 R5\|pC  
annuity on human life 人寿年金 ?@<Tzk]a.  
antecedent debt 先前的债项 Oc-ia)v1G  
ante-dated cheque 倒填日期支票 d$8K,-M  
anticipated expenditure 预期开支 cM\BEhh  
anticipated net profit 预期纯利 Kw2]J)TO
 
anticipated revenue 预期收入 N,.awA{  
anti-inflation measure 反通货膨胀措施 ~S$ex,~  
anti-inflationary stance 反通货膨胀立场 b;nqhO[f}  
apparent deficit 表面赤字 5H,(\Xd  
apparent financial solvency 表面偿债能力 D&pp <  
apparent partner 表面合伙人 .KtK<Ps[S  
application for personal assessment 个人入息课税申请书 &*oljGt8  
application of fund 资金应用 Gyrc~m[$  
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 MHGaf`7ro  
appointed actuary 委任精算师 c:+UC  
appointed auditor 委任核数师；委任审计师 phB d+zQc  
appointed trustee 委任的受托人 u68ic1  
appointer 委任人 q29d=  
apportioned pro rata 按比例分摊 ;9q$eK%d  
apportionment 分配；分摊 *1T~ruNqa  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 ]:m4~0^#-(  
apportionment formula 分摊方程式 DiZ;FHnaG?  
apportionment of estate duty 遗产税的分摊 KFy|,@NI  
appraisal 估价；评估 g4{0  
appreciable growth 可观增长 0_,un^  
appreciable impact 显着影响  4G hg~0  
appreciable increase 可观增长 er2;1TW3E  
appreciation 增值；升值 eu?P6>urA  
appreciation against other currencies 相对其他货币升值 1#8~@CQ ::  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 kWs:7jiiu  
appreciation tax 增值税 )\kNufP  
appropriation 拨款；拨用；拨付 n57mh5mixM  
appropriation account 拨款帐目 jo<Gf 5  
Appropriation Bill 拨款法案 #WGy Qu  
appropriation-in-aid system 补助拨款办法 +UX} "m~W  
approved assets 核准资产 ~}SQLYy7Z  
approved basket stock 认可一篮子证券 yo$ A0Ti!w  
approved budget 核准预算 44KWS~  
approved charitable donation 认可慈善捐款 t;:Yf  
approved charitable institution 认可慈善机构 o{ccO29H/  
approved currency 核准货币；认可货币 %e_){28 n  
approved estimates 核准预算 EW3--33s  
approved estimates of expenditure 核准开支预算 Xn5LrLM&  
approved overseas insurer 核准海外保险人 Q5u3~Q'e  
approved overseas trust company 核准海外信托公司 >5zD0!bA  
approved pooled investment fund 核准汇集投资基金 \&U"7gSL  
approved provident fund scheme 认可公积金计划 dj}P|v/;z  
approved provision 核准拨款 lwo,D}  
approved redeemable share 核准可赎回股份 |!1iLWQ  
approved regional stock 认可地区性证券 +ZV?yR2yn  
approved retirement scheme 认可退休金计划 '#~Sb8   
approved subordinated loan 核准附属贷款 J7 ~Kjl  
arbitrage 套戥；套汇；套利 gKgdu($NJ  
arbitrageur 套戥者；套汇者 ey\(*Tu9  
arbitrary amount 临时款项 6Q&i=!fQ  
arrangement 措施；安排；协定 }.=@^-JBA5  
arrears 欠款 ^K 9jJS9K  
arrears of pay 欠付薪酬 Ye^xV,U@  
arrears of revenue 逾期未收税款；逾期未收的帐项 5bsv05=e  
articles of association 组织章程；组织细则；组织章程细则 84s:cO  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 y5Fgf3P@ju  
ascertainment of profit 确定利润 :U]Pm:ivTU  
"Asia Clear" “亚洲结算系统”