[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 K$l@0r ~k  
allotment notice 股份配售通知；配股通知 lc3N i<3v  
allotment of shares 股份分配 BNgm+1?L  
allowable 可获宽免；免税的 9#>nFs"H  
allowable business loss 可扣除的营业亏损 $
>7T s>8  
allowable expenses 可扣税的支出 kl1/(  
allowance 免税额；津贴；备抵；准备金 naM~>N  
allowance for debts 债项的免税额 ^xgqs $`7  
allowance for depreciation by wear and tear 耗损折旧免税额 IhN^*P:Fo  
allowance for funeral expenses 殡殓费的免税额 :uJHFF xg  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 ~Ajst!Y7=  
allowance for repairs and outgoings 修葺及支出方面的免税额 6RG63+G  
allowance to debtor 给债务人的津贴 nu)YN1 *  
alteration of capital 资本更改 "@^Q"RF  
alternate trustee 候补受托人 - ~4na{6x  
amalgamation 合并 "Zy:q'`o  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ;b(ww{&  
ambit of charges 征税范围；收费范围 2Opk RFFa  
amended valuation 经修订的估值 _K&Hiz/'  
American Commodities Exchange 美国商品交易所 Yw yMCd  
American Express Bank Limited 美国运通银行 (xE |T f  
American Stock Exchange 美国证券交易所 B<ncOe  
amortization 摊销 L?Ys(a"k  
amount due from banks 存放银行同业的款项 mE=Ur  
amount due from banks abroad 存放海外银行同业的款项 Dlpmm2  
amount due from holding companies 控股公司欠款 yh/JHo;  
amount due from local banks 存放本港银行同业的款项 4K\o2p?4  
amount due to banks 银行同业的存款 7n?yf _je  
amount due to banks abroad 海外银行同业的存款 D2GF4%|  
amount due to holding companies 控股公司存款 B &7NF}CF2  
amount due to local banks 本港银行同业的存款 t(dVd%  
amount due to outport banks 外埠银行同业的存款 V;W{pd-I  
amount for note issue 发行纸币的款额 6Xz d> 5x  
amount of bond 担保契据的款额 ]28j$)6  
amount of consideration 代价款额
PD^G$LT  
amount of contribution 供款数额 `x=$n5=8  
amount of indebtedness 负债款额 4AKr.a0q  
amount of principal of the loan 贷款本金额 ?pcbso  
amount of rates chargeable 应征差饷数额 r
W090Py  
amount of share capital 股本额 A*vuSQ
t(  
amount of sums assured 承保款额 l p(D@FT  
amount of variation 变动幅度 lT*@f39~g  
amount of vote 拨款数额 Y mL{uV$  
amount payable 应付款额 |N^"?bSt  
amount receivable 应收款额 PU[<sr#,  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 a#
{"3Z2|  
analysis 分析 b;{"@b,Y  
ancillary risk 附属风险 6)p8BUft  
annual account 周年帐目；周年帐目报表；年度决算；年结 Hq+QsplG  
annual accounting date 年结日期 qpMcVJL  
annual allowance 每年免税额；年积金；年度津贴；年津 0}"\3EdAbD  
annual balance 年度余额 }6B
Xa  
annual disposable income 每年可动用收入 7{ (UiQbf  
annual estimates 周年预算 1Y&W>p  
annual fee 年费 6VC|] |*  
annual general meeting 周年大会 |d&C <O
;f  
annual growth rate 年增率；每年增长率 Y9|!=T%  
annual long-term supplement 长期个案每年补助金 8zpzVizDG  
annual pensionable emolument 可供计算退休金的年薪 C #iZAR  
annual report 年报 [*Ai@:F  
Annual Report on the Consumer Price Index 《消费物价指数年报》 'l=>H#}<B  
annual return 周年报表；周年申报表；每年报税表格 $,J0) ~  
Annual Return Rules 《周年报表规则》 iCA-X\E  
annual review of consumer prices 每年消费物价回顾 ;[UI]?A%  
annual roll-forward basis 逐年延展方式 j}tM0U
g.U  
annual salary 年薪 XI ;] c5  
annual statement 年度报表；年度决算表 &A*E)T#>#  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 m[^)Q9o}  
annuitant 年金受益人 7K "1^   
annuity 年金 K#N9N@WjR  
annuity contract 年金合约 Il9xNVos#  
annuity on human life 人寿年金 FZn1$_Svr  
antecedent debt 先前的债项 "?F[]8F.b  
ante-dated cheque 倒填日期支票 ;l~a|KW0  
anticipated expenditure 预期开支 _@y uaMoW=  
anticipated net profit 预期纯利 *;9
H\%  
anticipated revenue 预期收入 ?P
-O4  
anti-inflation measure 反通货膨胀措施 l"(PP3  
anti-inflationary stance 反通货膨胀立场 T7"QwA  
apparent deficit 表面赤字 W^h,O+vk  
apparent financial solvency 表面偿债能力 yf0v,]v[  
apparent partner 表面合伙人 ;4ybkOD  
application for personal assessment 个人入息课税申请书 ['Lo8 [  
application of fund 资金应用 [uHU[ sG  
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 ZzN
HEV  
appointed actuary 委任精算师 gm2|`^Xq$  
appointed auditor 委任核数师；委任审计师 <Vk}U   
appointed trustee 委任的受托人 G![d_F"e  
appointer 委任人 [ i, [^  
apportioned pro rata 按比例分摊 Ahl&2f\  
apportionment 分配；分摊 P7b"(G%  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 eOiH7{OA,  
apportionment formula 分摊方程式 Jk-WD"J6  
apportionment of estate duty 遗产税的分摊 F<4:P=  
appraisal 估价；评估 3e;|KU   
appreciable growth 可观增长 pP1DR'  
appreciable impact 显着影响 >n3GvZ5%  
appreciable increase 可观增长 |f @A-d X  
appreciation 增值；升值 %6 Av1cv  
appreciation against other currencies 相对其他货币升值 ]|eMEN['  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 G#e]J;   
appreciation tax 增值税 8 ^+|I,  
appropriation 拨款；拨用；拨付 Zs79,*o+0M  
appropriation account 拨款帐目 __xmn{{L6P  
Appropriation Bill 拨款法案 AV2Jl"1)z  
appropriation-in-aid system 补助拨款办法 lAM)X&}0  
approved assets 核准资产
K"XwSZ/  
approved basket stock 认可一篮子证券 F?R6zvive  
approved budget 核准预算  ..E_M$}  
approved charitable donation 认可慈善捐款 fsPNxy"_  
approved charitable institution 认可慈善机构 (E@;~7L  
approved currency 核准货币；认可货币 SQ> Yf\  
approved estimates 核准预算 J.:  
approved estimates of expenditure 核准开支预算 B=K<k+{6"  
approved overseas insurer 核准海外保险人 ;"Qq/knVL  
approved overseas trust company 核准海外信托公司 )s^gT]"N  
approved pooled investment fund 核准汇集投资基金 ?]Hs~n-  
approved provident fund scheme 认可公积金计划 )cRHt:  
approved provision 核准拨款 Uz,P^\8^$  
approved redeemable share 核准可赎回股份 Ncbe{}<md  
approved regional stock 认可地区性证券 N*|EfI|X  
approved retirement scheme 认可退休金计划 ,"`3N2!Y}  
approved subordinated loan 核准附属贷款 M !"Q7>d  
arbitrage 套戥；套汇；套利 q`{@@[/(y  
arbitrageur 套戥者；套汇者 ty~Sf-Pri  
arbitrary amount 临时款项 O4f9n  
arrangement 措施；安排；协定 hz;SDaBA  
arrears 欠款 @w==*.x  
arrears of pay 欠付薪酬 okRt^qe  
arrears of revenue 逾期未收税款；逾期未收的帐项 ~s4JGV ~R  
articles of association 组织章程；组织细则；组织章程细则 *!"T^4DEg  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 y~#5!:Be  
ascertainment of profit 确定利润 }0E@eL  
"Asia Clear" “亚洲结算系统”