[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 .f+TZDUO  
allotment notice 股份配售通知；配股通知 ] }f9JNf$  
allotment of shares 股份分配 mDZ*E!B  
allowable 可获宽免；免税的 ,^icPQSwc  
allowable business loss 可扣除的营业亏损 M:5b4$Qh<  
allowable expenses 可扣税的支出 Ecs,$\  
allowance 免税额；津贴；备抵；准备金 OzC\9YeA  
allowance for debts 债项的免税额 'U'yC2BI n  
allowance for depreciation by wear and tear 耗损折旧免税额 .5  
allowance for funeral expenses 殡殓费的免税额 9)VF 1L
D  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 UwC=1g U  
allowance for repairs and outgoings 修葺及支出方面的免税额 G9JAcO1  
allowance to debtor 给债务人的津贴 q\H[am  
alteration of capital 资本更改 /PsnD_s]5  
alternate trustee 候补受托人 RoAlf+&Qb  
amalgamation 合并 sUPz/Z.h  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 =_0UD{"_0  
ambit of charges 征税范围；收费范围 mS0udHod  
amended valuation 经修订的估值 ]vuwkn+)  
American Commodities Exchange 美国商品交易所 h,"4SSL  
American Express Bank Limited 美国运通银行 LY-2sa#B$-  
American Stock Exchange 美国证券交易所 ,!U=|c"k)  
amortization 摊销 Is+O  
amount due from banks 存放银行同业的款项 >3&O::]3  
amount due from banks abroad 存放海外银行同业的款项 vB+ '  
amount due from holding companies 控股公司欠款 2h%z ("3/  
amount due from local banks 存放本港银行同业的款项 ;j2vHU#q-  
amount due to banks 银行同业的存款 wb~@7,D  
amount due to banks abroad 海外银行同业的存款 [LRLJ_~g5  
amount due to holding companies 控股公司存款 MX+Z ?  
amount due to local banks 本港银行同业的存款 "*})3['n  
amount due to outport banks 外埠银行同业的存款 6d+p7x  
amount for note issue 发行纸币的款额 +>4;Zd!@d  
amount of bond 担保契据的款额 t'ZWc\  
amount of consideration 代价款额 &?h,7 D;A  
amount of contribution 供款数额 FN[{s  
amount of indebtedness 负债款额 S
B)5@ nmS  
amount of principal of the loan 贷款本金额 ?mlNL/:  
amount of rates chargeable 应征差饷数额 V <bd;m  
amount of share capital 股本额 zz& ?{vJ  
amount of sums assured 承保款额 'MY/*k7:  
amount of variation 变动幅度 _/O25% l  
amount of vote 拨款数额 /JT#^Y  
amount payable 应付款额 D1&A,2wO  
amount receivable 应收款额 f^VP/rdg  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 w
gw(YU  
analysis 分析 GH
[wv<  
ancillary risk 附属风险 gynh#&r  
annual account 周年帐目；周年帐目报表；年度决算；年结 p ]d]QMu  
annual accounting date 年结日期 T*KMksjxm`  
annual allowance 每年免税额；年积金；年度津贴；年津 \_B[{e7z  
annual balance 年度余额 \G-KplKS  
annual disposable income 每年可动用收入 Q
~T$N  
annual estimates 周年预算 9*a=iL*Nw  
annual fee 年费 i'\T R|qd  
annual general meeting 周年大会 nR`ov1RH  
annual growth rate 年增率；每年增长率 D::rGB?.b  
annual long-term supplement 长期个案每年补助金 )wNP( @$L  
annual pensionable emolument 可供计算退休金的年薪 ` Jdb;  
annual report 年报 M|Rb&6O  
Annual Report on the Consumer Price Index 《消费物价指数年报》 2p"WTd  
annual return 周年报表；周年申报表；每年报税表格 8Ac:_Zg  
Annual Return Rules 《周年报表规则》 73){K?R  
annual review of consumer prices 每年消费物价回顾 ] KmO$4  
annual roll-forward basis 逐年延展方式 =%/)m:f!^  
annual salary 年薪 p|]\P%,\  
annual statement 年度报表；年度决算表 Qubp9C#r  
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  z^<"x|:  
annuitant 年金受益人  #B\"'8#  
annuity 年金 8-O)Xx}cU  
annuity contract 年金合约 7a~X:#  
annuity on human life 人寿年金 F>rH^F  
antecedent debt 先前的债项 ?Ec7" hK  
ante-dated cheque 倒填日期支票 yeMB0Z*r  
anticipated expenditure 预期开支 [1u-Q%?#  
anticipated net profit 预期纯利 0L/n?bf  
anticipated revenue 预期收入 Gy(=706  
anti-inflation measure 反通货膨胀措施 X*\J_  
anti-inflationary stance 反通货膨胀立场 O6OP =K!t:  
apparent deficit 表面赤字 }I>tO9M  
apparent financial solvency 表面偿债能力 ^(FdXGs[  
apparent partner 表面合伙人 ctGL-kp  
application for personal assessment 个人入息课税申请书 /~<@
*-'  
application of fund 资金应用 >qF CB\(  
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 gN"7be&J  
appointed actuary 委任精算师 jB(|";G  
appointed auditor 委任核数师；委任审计师 7"C$pm6  
appointed trustee 委任的受托人 (I./ Uu%  
appointer 委任人 zOiu5  
apportioned pro rata 按比例分摊 -jiG7OL  
apportionment 分配；分摊 hzvd t  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 _D+J!f^  
apportionment formula 分摊方程式 w.TuoWo>  
apportionment of estate duty 遗产税的分摊 q?8| [.  
appraisal 估价；评估 hr
)B[<9  
appreciable growth 可观增长 v'3J.?N  
appreciable impact 显着影响 ?pd8
w#O  
appreciable increase 可观增长 S@/IQR  
appreciation 增值；升值 tw9f%p  
appreciation against other currencies 相对其他货币升值 ~ (jKz}'~U  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 gp\<p-}  
appreciation tax 增值税 5yz(>EVH  
appropriation 拨款；拨用；拨付 Kuu *&u  
appropriation account 拨款帐目 k-^mIJo}  
Appropriation Bill 拨款法案 RtM8yar+sn  
appropriation-in-aid system 补助拨款办法 U3dwI:cG  
approved assets 核准资产 qO|R^De  
approved basket stock 认可一篮子证券 |mw.qI|  
approved budget 核准预算 R)m'lMi|  
approved charitable donation 认可慈善捐款  Iepsz  
approved charitable institution 认可慈善机构 #iHs* /85  
approved currency 核准货币；认可货币 =D<PV Go9  
approved estimates 核准预算 c$yk s  
approved estimates of expenditure 核准开支预算 O*FUTZd(J  
approved overseas insurer 核准海外保险人 Vo'T!e- B  
approved overseas trust company 核准海外信托公司 *(T:,PY  
approved pooled investment fund 核准汇集投资基金 $arK(  
approved provident fund scheme 认可公积金计划 y#z  
approved provision 核准拨款 ElW~48  
approved redeemable share 核准可赎回股份 M# %a(Y3K)  
approved regional stock 认可地区性证券 <"my^  
approved retirement scheme 认可退休金计划 ) iN /ua  
approved subordinated loan 核准附属贷款 fUA uqfj[  
arbitrage 套戥；套汇；套利 >]vlkA(  
arbitrageur 套戥者；套汇者 2so!  
arbitrary amount 临时款项 7E79-r&n  
arrangement 措施；安排；协定 BdH-9n~,  
arrears 欠款 LoN< oj5  
arrears of pay 欠付薪酬 c2'Lfgx4  
arrears of revenue 逾期未收税款；逾期未收的帐项 %UERc{~o*,  
articles of association 组织章程；组织细则；组织章程细则 7 *`h/  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 ?WqT[MnK  
ascertainment of profit 确定利润 U "^kH|  
"Asia Clear" “亚洲结算系统”