[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 O{Z bpa^  
allotment notice 股份配售通知；配股通知 Hv*+HUc(:  
allotment of shares 股份分配 CpU y~  
allowable 可获宽免；免税的 C_ W%]8u  
allowable business loss 可扣除的营业亏损 +FC+nE}O  
allowable expenses 可扣税的支出 !]MGIh#u  
allowance 免税额；津贴；备抵；准备金 2E.D0E Cu  
allowance for debts 债项的免税额 +vYVx<uTQ  
allowance for depreciation by wear and tear 耗损折旧免税额 @Ll^ze&HI  
allowance for funeral expenses 殡殓费的免税额 dW %;Z  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 acI%fYw5p`  
allowance for repairs and outgoings 修葺及支出方面的免税额 /~+j[oB  
allowance to debtor 给债务人的津贴 fS4 R u  
alteration of capital 资本更改 SQ`KR'E  
alternate trustee 候补受托人 ([NS%   
amalgamation 合并 #U6~U6@  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 lrmz'M'  
ambit of charges 征税范围；收费范围 eK/rsr  
amended valuation 经修订的估值 {qFAX<{D  
American Commodities Exchange 美国商品交易所 +2m\Sv V  
American Express Bank Limited 美国运通银行 H,)2Ou-Wn  
American Stock Exchange 美国证券交易所 N#^o,/  
amortization 摊销 QKhvP>  
amount due from banks 存放银行同业的款项 A[Vhy;xz  
amount due from banks abroad 存放海外银行同业的款项 }^PdW3O*m,  
amount due from holding companies 控股公司欠款 %`j2?rn  
amount due from local banks 存放本港银行同业的款项 ~t^'4"K*  
amount due to banks 银行同业的存款 {+ WI>3  
amount due to banks abroad 海外银行同业的存款 @ |}=W Q  
amount due to holding companies 控股公司存款 +?Y(6$o  
amount due to local banks 本港银行同业的存款 b@[\+P] "  
amount due to outport banks 外埠银行同业的存款 '.zr:l  
amount for note issue 发行纸币的款额 &z"yls  
amount of bond 担保契据的款额 FD^s5>"Y+  
amount of consideration 代价款额 nn/_>%Y  
amount of contribution 供款数额 Cce{aY  
amount of indebtedness 负债款额 1y.!x~Pi,  
amount of principal of the loan 贷款本金额 (ChL$!x  
amount of rates chargeable 应征差饷数额 =mh)b]].4\  
amount of share capital 股本额 !{4bC  
amount of sums assured 承保款额 Q".
AmHn  
amount of variation 变动幅度 Mh5 =]O+  
amount of vote 拨款数额 rY(^6[!  
amount payable 应付款额 ,IG?(CK|  
amount receivable 应收款额 ,8@U-7f,  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 ]|/\Sd  
analysis 分析 v,mn=Q&9  
ancillary risk 附属风险 <9Pf] G=  
annual account 周年帐目；周年帐目报表；年度决算；年结 pAdSOR2  
annual accounting date 年结日期 >=ng?  
annual allowance 每年免税额；年积金；年度津贴；年津 'q{|p+  
annual balance 年度余额 0& ?/TSC  
annual disposable income 每年可动用收入 q}%;O >Z  
annual estimates 周年预算 &;oWmmvz{  
annual fee 年费 mYqRN1%  
annual general meeting 周年大会 3,{tGNl|  
annual growth rate 年增率；每年增长率 q/t~`pH3  
annual long-term supplement 长期个案每年补助金 A[X~:p.^G  
annual pensionable emolument 可供计算退休金的年薪 44_CT?t<  
annual report 年报 f*ZIBTb 9  
Annual Report on the Consumer Price Index 《消费物价指数年报》 <@:LONe<  
annual return 周年报表；周年申报表；每年报税表格 +vCW${U  
Annual Return Rules 《周年报表规则》 Fd@
:*ER  
annual review of consumer prices 每年消费物价回顾 L51uC ,QF  
annual roll-forward basis 逐年延展方式 0x8aKq\'  
annual salary 年薪 Q2ky|  
annual statement 年度报表；年度决算表 |%-:qk4rG  
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 DmgWIede|:  
annuitant 年金受益人 @@Vf"o+S  
annuity 年金 4)~GHb  
annuity contract 年金合约 7eekTh, ?  
annuity on human life 人寿年金 *27*&&=)H  
antecedent debt 先前的债项 -4'yC_8t  
ante-dated cheque 倒填日期支票 }mSfg  
anticipated expenditure 预期开支 Kly`V]XE  
anticipated net profit 预期纯利 LVp*YOq7  
anticipated revenue 预期收入 ^ql+l~  
anti-inflation measure 反通货膨胀措施 \!,@pe_  
anti-inflationary stance 反通货膨胀立场 '74-rL:i  
apparent deficit 表面赤字 ]o\y(!  
apparent financial solvency 表面偿债能力 JOJ?.H&su  
apparent partner 表面合伙人 kKRZ79"7s  
application for personal assessment 个人入息课税申请书 OA3* "d*  
application of fund 资金应用 . ;q4<_  
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 ?$LKn2C  
appointed actuary 委任精算师 f,}]h~w\  
appointed auditor 委任核数师；委任审计师 FGG7;0(  
appointed trustee 委任的受托人 /|2#s%|-=  
appointer 委任人 FUj4y 9X  
apportioned pro rata 按比例分摊 ~wsDg[  
apportionment 分配；分摊 l4s_9  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 h_Cac@F0  
apportionment formula 分摊方程式 uM<6][^`  
apportionment of estate duty 遗产税的分摊 -O-qEQd  
appraisal 估价；评估 < l%3P6|  
appreciable growth 可观增长 s`:-6{E  
appreciable impact 显着影响 aj<=]=hr  
appreciable increase 可观增长 DIurFDQSS  
appreciation 增值；升值 uM
9[  
appreciation against other currencies 相对其他货币升值 vQpR0IEf]e  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 }{Ncww!iN  
appreciation tax 增值税 Z:PsQ~M  
appropriation 拨款；拨用；拨付 ymLhSF][  
appropriation account 拨款帐目 F!;0eS"xp  
Appropriation Bill 拨款法案 ~rX2oLw{&  
appropriation-in-aid system 补助拨款办法 yprf `D>  
approved assets 核准资产 EK6fd#J?1  
approved basket stock 认可一篮子证券 n)
7olP0p  
approved budget 核准预算 ,HFoy-Yq  
approved charitable donation 认可慈善捐款 1MCHwX3/  
approved charitable institution 认可慈善机构 !`G7X  
approved currency 核准货币；认可货币 HV??B :  
approved estimates 核准预算 jK^'s6i#  
approved estimates of expenditure 核准开支预算 9j[%Y?  
approved overseas insurer 核准海外保险人 N+9`'n^x  
approved overseas trust company 核准海外信托公司 Tv&-n  
approved pooled investment fund 核准汇集投资基金 5Q.bwl:  
approved provident fund scheme 认可公积金计划 FasA f(3  
approved provision 核准拨款 ;@@1$mzK  
approved redeemable share 核准可赎回股份 3P!Jw7e  
approved regional stock 认可地区性证券 ~
YKBxt  
approved retirement scheme 认可退休金计划 z6K"}C%  
approved subordinated loan 核准附属贷款 j6~#_t[  
arbitrage 套戥；套汇；套利 VR/>V7*7@  
arbitrageur 套戥者；套汇者 P!{ O<P  
arbitrary amount 临时款项 ~$N%UQn?b#  
arrangement 措施；安排；协定 D 5qCn^R  
arrears 欠款 i`^`^Ka  
arrears of pay 欠付薪酬 h
Y.zwotH  
arrears of revenue 逾期未收税款；逾期未收的帐项 #`C;@#xr  
articles of association 组织章程；组织细则；组织章程细则 F(8>"(C  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 p*r
BT,'  
ascertainment of profit 确定利润 CqUK[#kW(  
"Asia Clear" “亚洲结算系统”