[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 d%k7n+ICQ4  
allotment notice 股份配售通知；配股通知 {K+f&75  
allotment of shares 股份分配 ]CLM'$  
allowable 可获宽免；免税的 -B-G$ii  
allowable business loss 可扣除的营业亏损 8?LT*>!  
allowable expenses 可扣税的支出 5B)&;[  
allowance 免税额；津贴；备抵；准备金 %bTuE' `b  
allowance for debts 债项的免税额 B0|W
  
allowance for depreciation by wear and tear 耗损折旧免税额 =cV|o]  
allowance for funeral expenses 殡殓费的免税额 99*k&mb  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 AHn!>w,  
allowance for repairs and outgoings 修葺及支出方面的免税额 ,*W~M&n"m  
allowance to debtor 给债务人的津贴 a6vej  
alteration of capital 资本更改 >z %YKdq  
alternate trustee 候补受托人 MuMq%uDA"  
amalgamation 合并 j"6|$Ze8  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 U%bm{oVn  
ambit of charges 征税范围；收费范围 tgG 8pL  
amended valuation 经修订的估值 h=
`$ec  
American Commodities Exchange 美国商品交易所 yfV]f LZ  
American Express Bank Limited 美国运通银行 $=diG  
American Stock Exchange 美国证券交易所 plPPf+\  
amortization 摊销 z4_ B/Q  
amount due from banks 存放银行同业的款项 Ojz'p5d`>  
amount due from banks abroad 存放海外银行同业的款项 swZi O_85  
amount due from holding companies 控股公司欠款 N9|J\;fzT  
amount due from local banks 存放本港银行同业的款项 OEaL2T  
amount due to banks 银行同业的存款 #&)H&H}  
amount due to banks abroad 海外银行同业的存款 /UK?&+1qE  
amount due to holding companies 控股公司存款 I1m[M?  
amount due to local banks 本港银行同业的存款 W7A!QS  
amount due to outport banks 外埠银行同业的存款 F8<G9#%s\  
amount for note issue 发行纸币的款额 $\*Z  
amount of bond 担保契据的款额 M`K]g&57hL  
amount of consideration 代价款额 U -O D  
amount of contribution 供款数额 ~vt*%GN3  
amount of indebtedness 负债款额 RiAg:  
amount of principal of the loan 贷款本金额 '8zd]U  
amount of rates chargeable 应征差饷数额 }v}F8}4  
amount of share capital 股本额 I)1ih  
amount of sums assured 承保款额 d #1&"(   
amount of variation 变动幅度 5B|.cOE  
amount of vote 拨款数额 p
Le4dz WA  
amount payable 应付款额 %XN;S29d5W  
amount receivable 应收款额 ]cP%d-x}  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 #*pB"L  
analysis 分析 *cM=>3ws/  
ancillary risk 附属风险 @!oN]0`F;  
annual account 周年帐目；周年帐目报表；年度决算；年结 `XE>Td>Bs  
annual accounting date 年结日期 +`wr{kB$~  
annual allowance 每年免税额；年积金；年度津贴；年津 2?%4|@*H?  
annual balance 年度余额 @` Pn<_L  
annual disposable income 每年可动用收入 8D`+3  
annual estimates 周年预算 TYD( 6N  
annual fee 年费 4|&/#Cz^Y  
annual general meeting 周年大会
Epp>L.?r  
annual growth rate 年增率；每年增长率 Hy:x.'i  
annual long-term supplement 长期个案每年补助金 kJ"rRsK  
annual pensionable emolument 可供计算退休金的年薪 0~ nCT&V  
annual report 年报 d+)LK~  
Annual Report on the Consumer Price Index 《消费物价指数年报》 VRY(@# q  
annual return 周年报表；周年申报表；每年报税表格 e@VJ-s  
Annual Return Rules 《周年报表规则》 r3?8nQ$  
annual review of consumer prices 每年消费物价回顾 {M:/HQo  
annual roll-forward basis 逐年延展方式 NLpKh1g  
annual salary 年薪 !I1p`_(_7  
annual statement 年度报表；年度决算表 aWimg6q  
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 p/_W*0/i  
annuitant 年金受益人 l-W)?d  
annuity 年金 9~j"6wS  
annuity contract 年金合约 7Z:3xb&>   
annuity on human life 人寿年金 XM!oN^  
antecedent debt 先前的债项 :_ i1gY)  
ante-dated cheque 倒填日期支票 >F^$ ' b]  
anticipated expenditure 预期开支 V^FM-bg%9  
anticipated net profit 预期纯利 cHr]{@7Cs  
anticipated revenue 预期收入 [V_
mF  
anti-inflation measure 反通货膨胀措施  ::0
2?  
anti-inflationary stance 反通货膨胀立场 ynra%"sd  
apparent deficit 表面赤字 >.P*lT  
apparent financial solvency 表面偿债能力 |%8t.
Z  
apparent partner 表面合伙人 +7OE,RoQ  
application for personal assessment 个人入息课税申请书 q*R~gEi#yk  
application of fund 资金应用 )x[=}0C  
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 =CF g~8W  
appointed actuary 委任精算师 o/
,%rA4  
appointed auditor 委任核数师；委任审计师 GB `n  
appointed trustee 委任的受托人 rkS'OC  
appointer 委任人 \I i#R  
apportioned pro rata 按比例分摊 {=I,+[(  
apportionment 分配；分摊 "fNv(> -7s  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 PC@HNto{  
apportionment formula 分摊方程式 F !v01]O  
apportionment of estate duty 遗产税的分摊 J%ws-A?6rN  
appraisal 估价；评估 #q34>}O< O  
appreciable growth 可观增长 Z{(Gib~{N  
appreciable impact 显着影响 P[H`]q|  
appreciable increase 可观增长 W!8$:Ih_Z  
appreciation 增值；升值 .Sw4{m[g  
appreciation against other currencies 相对其他货币升值 lbIW1z%:sy  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 6k,@+@]t.  
appreciation tax 增值税 <F_w4!  
appropriation 拨款；拨用；拨付 o>]w76A^(  
appropriation account 拨款帐目 5r8 ["  
Appropriation Bill 拨款法案 HWoMzp5="3  
appropriation-in-aid system 补助拨款办法 n$j B"1  
approved assets 核准资产 _kOuD}_|
 
approved basket stock 认可一篮子证券 $aXYtHI  
approved budget 核准预算 Y uZ
  
approved charitable donation 认可慈善捐款 X+emJ&Z$@  
approved charitable institution 认可慈善机构 K'e!BZm6Q  
approved currency 核准货币；认可货币 /Y\q&}  
approved estimates 核准预算 Q!~1Xc0S`p  
approved estimates of expenditure 核准开支预算 3S^Qo9S  
approved overseas insurer 核准海外保险人 0_y&9Te  
approved overseas trust company 核准海外信托公司 ;ACeY  
approved pooled investment fund 核准汇集投资基金 jvd3_L-@E<  
approved provident fund scheme 认可公积金计划 .*EP$pc  
approved provision 核准拨款 v/ KTEM  
approved redeemable share 核准可赎回股份 'uUa|J1mu  
approved regional stock 认可地区性证券 :1iXBG\  
approved retirement scheme 认可退休金计划 . VI #  
approved subordinated loan 核准附属贷款 qy\SOAh  
arbitrage 套戥；套汇；套利 e!i.u
'z  
arbitrageur 套戥者；套汇者  ;XYfw)  
arbitrary amount 临时款项 /$vX1T  
arrangement 措施；安排；协定 )Knsy  
arrears 欠款 *=E4|>Ul,  
arrears of pay 欠付薪酬 `~=Is.V[  
arrears of revenue 逾期未收税款；逾期未收的帐项 f}FJR6V O  
articles of association 组织章程；组织细则；组织章程细则 8^-g yx'  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 T?
__  
ascertainment of profit 确定利润 U8g?   
"Asia Clear" “亚洲结算系统”