[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 1abQoe  
allotment notice 股份配售通知；配股通知 yG,uD!N]|  
allotment of shares 股份分配 jh/aK_Q,w  
allowable 可获宽免；免税的 +RyV"&v  
allowable business loss 可扣除的营业亏损 af}JS2=$  
allowable expenses 可扣税的支出 mD;ioaE  
allowance 免税额；津贴；备抵；准备金 'oF('uR  
allowance for debts 债项的免税额 ~SYW@o  
allowance for depreciation by wear and tear 耗损折旧免税额 %8?XOkH)  
allowance for funeral expenses 殡殓费的免税额 q)OCY}QA  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 =s,}@iqNO4  
allowance for repairs and outgoings 修葺及支出方面的免税额 %(:{TR  
allowance to debtor 给债务人的津贴 |F&02f!]@  
alteration of capital 资本更改 7 /XfPF  
alternate trustee 候补受托人 JHg y&/  
amalgamation 合并 m`Pk)c0  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ?7A>|p?"  
ambit of charges 征税范围；收费范围 aA'of>'ib|  
amended valuation 经修订的估值 
=!IoL7x  
American Commodities Exchange 美国商品交易所 (
9v%66y  
American Express Bank Limited 美国运通银行 #E#Fk3-ljQ  
American Stock Exchange 美国证券交易所 u0nIr9  
amortization 摊销 2Wr^#PY60  
amount due from banks 存放银行同业的款项 W:O
p\  
amount due from banks abroad 存放海外银行同业的款项 _3q}K  
amount due from holding companies 控股公司欠款 +nL#c{  
amount due from local banks 存放本港银行同业的款项 XUTsW,WC  
amount due to banks 银行同业的存款 aq- |  
amount due to banks abroad 海外银行同业的存款 T%w5%{dqJ  
amount due to holding companies 控股公司存款 [R<>3}50Y  
amount due to local banks 本港银行同业的存款 >O~   
amount due to outport banks 外埠银行同业的存款 X u2+TK  
amount for note issue 发行纸币的款额 gpogv -  
amount of bond 担保契据的款额 #{@qC2!2/  
amount of consideration 代价款额 |2Uw8M7.E  
amount of contribution 供款数额 :jFZz%   
amount of indebtedness 负债款额 g1)ZjABV  
amount of principal of the loan 贷款本金额  C
~T*Wlk  
amount of rates chargeable 应征差饷数额 >~L0M  
amount of share capital 股本额 uj+{ tc  
amount of sums assured 承保款额 H/ar:j  
amount of variation 变动幅度 +g_m|LF  
amount of vote 拨款数额 I?_WV_T&  
amount payable 应付款额 XC4wm #R  
amount receivable 应收款额 w|61dB  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 `bF4/iBW  
analysis 分析 q2*1Gn9!j  
ancillary risk 附属风险
n_kE  
annual account 周年帐目；周年帐目报表；年度决算；年结 L9d|7.b  
annual accounting date 年结日期 1,+swFSN  
annual allowance 每年免税额；年积金；年度津贴；年津 jOm7:+H  
annual balance 年度余额 5-UrHbpCZ#  
annual disposable income 每年可动用收入 S{N=9934_  
annual estimates 周年预算 y:Aha#<
 
annual fee 年费 W#\{[o  
annual general meeting 周年大会 u@t~*E5BpM  
annual growth rate 年增率；每年增长率 uobQ S!  
annual long-term supplement 长期个案每年补助金 #szIYyk  
annual pensionable emolument 可供计算退休金的年薪 FIx|4[&>S  
annual report 年报 gObafIA  
Annual Report on the Consumer Price Index 《消费物价指数年报》 Q+s2S>U{v  
annual return 周年报表；周年申报表；每年报税表格 sK8sxy  
Annual Return Rules 《周年报表规则》 IUz`\B
O4  
annual review of consumer prices 每年消费物价回顾 .9vt<<Kwh  
annual roll-forward basis 逐年延展方式 VzevOS  
annual salary 年薪 (,b\"Q  
annual statement 年度报表；年度决算表 yJMo/!DZ  
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 ?RS4oJz,5g  
annuitant 年金受益人 >96+s)T%;  
annuity 年金 6VLo4bq 5  
annuity contract 年金合约 LuVL<W  
annuity on human life 人寿年金 3gtKD9RL:  
antecedent debt 先前的债项 gZ8JfA_\R(  
ante-dated cheque 倒填日期支票 V>c !V9w  
anticipated expenditure 预期开支 `nY.&YT  
anticipated net profit 预期纯利 m]c1DvQb  
anticipated revenue 预期收入 TSVlZy~Xo  
anti-inflation measure 反通货膨胀措施 U65oh8x  
anti-inflationary stance 反通货膨胀立场 2Sk"S/4}Z  
apparent deficit 表面赤字 5..YC=_20  
apparent financial solvency 表面偿债能力 Hz%<V*\{  
apparent partner 表面合伙人 7MsJ*E n  
application for personal assessment 个人入息课税申请书 -Ua&/Yd/}  
application of fund 资金应用 p!DOc8a.\e  
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 zx@L sp  
appointed actuary 委任精算师 Z+=-)&L  
appointed auditor 委任核数师；委任审计师 AuZISb %6  
appointed trustee 委任的受托人 fNBI!=  
appointer 委任人 Q7\j:.  
apportioned pro rata 按比例分摊 s\p 1EL(  
apportionment 分配；分摊 /T+%q#4  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 n%Oq"`w4  
apportionment formula 分摊方程式 bz.sWBugR  
apportionment of estate duty 遗产税的分摊 ).-#  
appraisal 估价；评估 _7~q|  
appreciable growth 可观增长 8C@6 b4VK  
appreciable impact 显着影响 8fktk?|  
appreciable increase 可观增长 O%w'nz"  
appreciation 增值；升值 &MPlSIg  
appreciation against other currencies 相对其他货币升值 (-`PO]e48  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 Yv0y8Vz@  
appreciation tax 增值税 kSEgq<i!  
appropriation 拨款；拨用；拨付 +O^} t  
appropriation account 拨款帐目 Gte\=0Wr  
Appropriation Bill 拨款法案 oTrit_@3  
appropriation-in-aid system 补助拨款办法 oDayfyy4y)  
approved assets 核准资产 _9q byhS7  
approved basket stock 认可一篮子证券 #^(Yw|/K  
approved budget 核准预算 >pe!T aBN  
approved charitable donation 认可慈善捐款 ^# 4e_&4  
approved charitable institution 认可慈善机构 HZ1nuA  
approved currency 核准货币；认可货币 =woP~+  
approved estimates 核准预算 /F6"uZSt4  
approved estimates of expenditure 核准开支预算 q_98=fyE6  
approved overseas insurer 核准海外保险人 5.D0 1?k  
approved overseas trust company 核准海外信托公司 YMVi7D~;Q$  
approved pooled investment fund 核准汇集投资基金 yYSoJqj Q  
approved provident fund scheme 认可公积金计划 fzOh3FO+  
approved provision 核准拨款 7P]i|Q{  
approved redeemable share 核准可赎回股份 uGHM ]"!)  
approved regional stock 认可地区性证券 J'tJY% `  
approved retirement scheme 认可退休金计划 v*c"SI=@M=  
approved subordinated loan 核准附属贷款 7|jy:F,w%  
arbitrage 套戥；套汇；套利 U@D\+T0  
arbitrageur 套戥者；套汇者 q=-h#IF^  
arbitrary amount 临时款项 I!SIy&=W  
arrangement 措施；安排；协定 #2"'tHf4  
arrears 欠款 @!}/$[hu1  
arrears of pay 欠付薪酬 c *<m.  
arrears of revenue 逾期未收税款；逾期未收的帐项 #l MC#Ld  
articles of association 组织章程；组织细则；组织章程细则 &N]e pV>  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 N(3Bzd)  
ascertainment of profit 确定利润 'Gamb+[  
"Asia Clear" “亚洲结算系统”