[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 7QQ3IepP  
allotment notice 股份配售通知；配股通知 @<>](4D  
allotment of shares 股份分配 D dt9`j  
allowable 可获宽免；免税的 d!Y,i!l!  
allowable business loss 可扣除的营业亏损 TD! QqLW  
allowable expenses 可扣税的支出 IL YS:c58=  
allowance 免税额；津贴；备抵；准备金 6CY_8/:zL  
allowance for debts 债项的免税额 b:Rl }"a  
allowance for depreciation by wear and tear 耗损折旧免税额 #/\FB'zC  
allowance for funeral expenses 殡殓费的免税额 Q1buuF#CU&  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 hh:0m\@<  
allowance for repairs and outgoings 修葺及支出方面的免税额 @ mtv2P`  
allowance to debtor 给债务人的津贴 p
1J%=  
alteration of capital 资本更改 4)v\Dc/9i  
alternate trustee 候补受托人 Z|'tw^0e5  
amalgamation 合并 "84.qgYaG  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ?y]3kU  
ambit of charges 征税范围；收费范围 :S~XE  
amended valuation 经修订的估值 =qIJXV  
American Commodities Exchange 美国商品交易所 {P1W{|  
American Express Bank Limited 美国运通银行 N{|N_}X`Y  
American Stock Exchange 美国证券交易所 WiPMvl8  
amortization 摊销 pO nZ7(  
amount due from banks 存放银行同业的款项 QL_bg:hs
 
amount due from banks abroad 存放海外银行同业的款项 ~|l>b f  
amount due from holding companies 控股公司欠款 s)~Q@ze2  
amount due from local banks 存放本港银行同业的款项 %8S!l;\H5  
amount due to banks 银行同业的存款 Ms{v;fT  
amount due to banks abroad 海外银行同业的存款 3o"~_l$z  
amount due to holding companies 控股公司存款 xjR/K&[m  
amount due to local banks 本港银行同业的存款 uh
:  
amount due to outport banks 外埠银行同业的存款 R^%7 |  
amount for note issue 发行纸币的款额 ~yB[}BPf  
amount of bond 担保契据的款额 CFRo>G  
amount of consideration 代价款额 <Ni]\-*  
amount of contribution 供款数额 ;<ed1%Le,  
amount of indebtedness 负债款额 :t\PYDp1  
amount of principal of the loan 贷款本金额 KZ/}Iy>As  
amount of rates chargeable 应征差饷数额 @-!w,$F)%d  
amount of share capital 股本额 vERsrg;(  
amount of sums assured 承保款额 &qr
H  
amount of variation 变动幅度 uysGOyi
<u  
amount of vote 拨款数额 HbZ3QWP  
amount payable 应付款额 .hETqE`E  
amount receivable 应收款额 X1tAV>k5'L  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 EG<K[t  
analysis 分析 ugUV`5w   
ancillary risk 附属风险 "}Ya.  
annual account 周年帐目；周年帐目报表；年度决算；年结
LR-op?W  
annual accounting date 年结日期 \$riwL  
annual allowance 每年免税额；年积金；年度津贴；年津 "xnek8F  
annual balance 年度余额 =_.Zv  
annual disposable income 每年可动用收入 i~ zL,/O8  
annual estimates 周年预算 V, )kw{](  
annual fee 年费 Oyj!N`&z@  
annual general meeting 周年大会 pX6OhwkTK  
annual growth rate 年增率；每年增长率 ZFz>" vt@  
annual long-term supplement 长期个案每年补助金 h2h$ UZIv  
annual pensionable emolument 可供计算退休金的年薪 r95$B6  
annual report 年报 D&Ngg)_Mq  
Annual Report on the Consumer Price Index 《消费物价指数年报》 X#+A?>Z]}<  
annual return 周年报表；周年申报表；每年报税表格  BX+-KvT  
Annual Return Rules 《周年报表规则》 1Voo($q.  
annual review of consumer prices 每年消费物价回顾 .\*\bvyCw  
annual roll-forward basis 逐年延展方式 9Tjvc!4_b  
annual salary 年薪 o?/N4$&5l  
annual statement 年度报表；年度决算表 }IEYH&4!  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 hvZW~ =75  
annuitant 年金受益人 h1JG^w$ 5  
annuity 年金 C.pNDpx-  
annuity contract 年金合约 U/|B IF  
annuity on human life 人寿年金 s)x fTr_$  
antecedent debt 先前的债项 1*;?uC\  
ante-dated cheque 倒填日期支票 F}i rCi47c  
anticipated expenditure 预期开支 s^3t 18m&1  
anticipated net profit 预期纯利 GD~3RnGQ{
 
anticipated revenue 预期收入 k{"~G#GwP  
anti-inflation measure 反通货膨胀措施 iK=H9j  
anti-inflationary stance 反通货膨胀立场 pEhWgCL  
apparent deficit 表面赤字  :jB(!XH  
apparent financial solvency 表面偿债能力 BC!l)2  
apparent partner 表面合伙人 DRf~l9f  
application for personal assessment 个人入息课税申请书 wQ(ME7t  
application of fund 资金应用 3cQTl5,  
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 uR@\/6!@  
appointed actuary 委任精算师 kwZ C3p\\  
appointed auditor 委任核数师；委任审计师 a] >|2JN<&  
appointed trustee 委任的受托人 FW[<;$  
appointer 委任人 \p [!@d^  
apportioned pro rata 按比例分摊 `=%[  
apportionment 分配；分摊 %o+bO} /9  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 * Oyic3F  
apportionment formula 分摊方程式  G0y%_
"[  
apportionment of estate duty 遗产税的分摊 j!m~ :D  
appraisal 估价；评估 !4I?59  
appreciable growth 可观增长 ruF+X)  
appreciable impact 显着影响 mxGvhkj  
appreciable increase 可观增长 0#sk]Qz  
appreciation 增值；升值 BjOrQAO  
appreciation against other currencies 相对其他货币升值 IO]Oo3  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 D.R5-  
appreciation tax 增值税 -v>BeVF  
appropriation 拨款；拨用；拨付 fIWQ+E  
appropriation account 拨款帐目 bLSI\  
Appropriation Bill 拨款法案 +S0A`rL  
appropriation-in-aid system 补助拨款办法 i!YZF$|  
approved assets 核准资产 }u:^Mz  
approved basket stock 认可一篮子证券 >G/>:wwSP.  
approved budget 核准预算 ~~ )&? \N  
approved charitable donation 认可慈善捐款 kD MS7y<s  
approved charitable institution 认可慈善机构 7{az %I$h  
approved currency 核准货币；认可货币 l_^>spF  
approved estimates 核准预算 CcAsJX~_  
approved estimates of expenditure 核准开支预算 Yg2z=&p-{"  
approved overseas insurer 核准海外保险人 $@8\9Y {  
approved overseas trust company 核准海外信托公司 ]p+t>'s  
approved pooled investment fund 核准汇集投资基金 ot(|t4^  
approved provident fund scheme 认可公积金计划 \+L_'*&8  
approved provision 核准拨款 SuGlNp>#qm  
approved redeemable share 核准可赎回股份 bis/Nfr]  
approved regional stock 认可地区性证券 z?1G
J8  
approved retirement scheme 认可退休金计划 Ob0=ZW`+&  
approved subordinated loan 核准附属贷款 hO{@!H$l  
arbitrage 套戥；套汇；套利 =p&6A^  
arbitrageur 套戥者；套汇者 8a. |CgI#h  
arbitrary amount 临时款项 &\Cvrxa  
arrangement 措施；安排；协定 Ra~n:$tg2  
arrears 欠款 A[+op'>k  
arrears of pay 欠付薪酬 b39;Sv|#  
arrears of revenue 逾期未收税款；逾期未收的帐项 iVXR=A\er  
articles of association 组织章程；组织细则；组织章程细则 6@bGh|   
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 2Ni{wg"  
ascertainment of profit 确定利润 *;"^b\f5_  
"Asia Clear" “亚洲结算系统”