[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 r XJx~ g  
allotment notice 股份配售通知；配股通知 ]d1'5F][H  
allotment of shares 股份分配 7p1Y g  
allowable 可获宽免；免税的 <e UsMo<  
allowable business loss 可扣除的营业亏损 5&n:i,  
allowable expenses 可扣税的支出 t(3 f} ?  
allowance 免税额；津贴；备抵；准备金 /WnCAdDgZ  
allowance for debts 债项的免税额 :+"4_f0  
allowance for depreciation by wear and tear 耗损折旧免税额 (%B{=w}8  
allowance for funeral expenses 殡殓费的免税额 0b{jox\!B  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 Jw
]!x1rF~  
allowance for repairs and outgoings 修葺及支出方面的免税额 tc'iKJ5)  
allowance to debtor 给债务人的津贴 .aNh>`OT'  
alteration of capital 资本更改  Fe!MA  
alternate trustee 候补受托人 . Vb|le(7  
amalgamation 合并 __g?xw  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 6BV 6<PHJ  
ambit of charges 征税范围；收费范围 pbx*Y`v  
amended valuation 经修订的估值 6$b=Tr=0  
American Commodities Exchange 美国商品交易所 TanWCt4r  
American Express Bank Limited 美国运通银行 B=cA$620  
American Stock Exchange 美国证券交易所 T
Q(q[:>  
amortization 摊销 bL7Gkbs&|  
amount due from banks 存放银行同业的款项 AY52j  
amount due from banks abroad 存放海外银行同业的款项 liS'  
amount due from holding companies 控股公司欠款 XY'=_5t  
amount due from local banks 存放本港银行同业的款项 Y(Qb)>K  
amount due to banks 银行同业的存款 rnK]3Ust  
amount due to banks abroad 海外银行同业的存款 +Csb8  
amount due to holding companies 控股公司存款 E>_Rsw *  
amount due to local banks 本港银行同业的存款 J
q0sZ0j  
amount due to outport banks 外埠银行同业的存款
WHE<E rV%  
amount for note issue 发行纸币的款额 <SNr\/aCRi  
amount of bond 担保契据的款额 6(QfD](2}  
amount of consideration 代价款额 %r[`HF>  
amount of contribution 供款数额 g4^-B  
amount of indebtedness 负债款额 V48_aL  
amount of principal of the loan 贷款本金额 Dl/ C?Fll  
amount of rates chargeable 应征差饷数额 }`w(sec:3  
amount of share capital 股本额 -- %XkO  
amount of sums assured 承保款额 )xcjQkb  
amount of variation 变动幅度 .eN
"s'  
amount of vote 拨款数额 &oMEz 0  
amount payable 应付款额 I7U/={[J  
amount receivable 应收款额 nFlN {_/  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 _#K|g#p5  
analysis 分析 |mH* I  
ancillary risk 附属风险 r-T1^u  
annual account 周年帐目；周年帐目报表；年度决算；年结 bD,21,*z  
annual accounting date 年结日期 eX"%b(;s  
annual allowance 每年免税额；年积金；年度津贴；年津 zLl-{Kk  
annual balance 年度余额 ] |3hK/  
annual disposable income 每年可动用收入 iFUiw&  
annual estimates 周年预算 b]u=Iza  
annual fee 年费 NV
./p`k  
annual general meeting 周年大会 [x)T2sA  
annual growth rate 年增率；每年增长率 RFbf2s\t  
annual long-term supplement 长期个案每年补助金 ft/k-64  
annual pensionable emolument 可供计算退休金的年薪 %X_A#9  
annual report 年报  C O6}D  
Annual Report on the Consumer Price Index 《消费物价指数年报》 _`SDG5  
annual return 周年报表；周年申报表；每年报税表格 M %,\2!$  
Annual Return Rules 《周年报表规则》 {mU%.5  
annual review of consumer prices 每年消费物价回顾 W7!Rf7TK  
annual roll-forward basis 逐年延展方式 G+=Gc(J  
annual salary 年薪 #f(a,,Uu'  
annual statement 年度报表；年度决算表 QuS=^,]  
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 UwW@}cy,L  
annuitant 年金受益人 H{=]94  
annuity 年金 _EMXx4J  
annuity contract 年金合约 BZ\="N#f  
annuity on human life 人寿年金 ;y-JR$M  
antecedent debt 先前的债项 ll5;09  
ante-dated cheque 倒填日期支票 _!2lnJ4+5  
anticipated expenditure 预期开支 gbMA-r:IC  
anticipated net profit 预期纯利 <J d!`$  
anticipated revenue 预期收入 l'l&Zqd  
anti-inflation measure 反通货膨胀措施 }h1BAKg  
anti-inflationary stance 反通货膨胀立场 mZU L}[xf  
apparent deficit 表面赤字 h_t`)]-  
apparent financial solvency 表面偿债能力 pq0Z<b;2  
apparent partner 表面合伙人 E0qJ.v  
application for personal assessment 个人入息课税申请书 rZ,q
HM  
application of fund 资金应用 W)1nc"WqY  
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 ;*rGZ?%*  
appointed actuary 委任精算师 GQg 2!s(  
appointed auditor 委任核数师；委任审计师 kt Z~r. +  
appointed trustee 委任的受托人 to13&#o  
appointer 委任人 &DGqY5=  
apportioned pro rata 按比例分摊 +m JG:n  
apportionment 分配；分摊 g Nz  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 n$ByTmKxv  
apportionment formula 分摊方程式 Q=!QCDO(  
apportionment of estate duty 遗产税的分摊 nGGw(
6c%>  
appraisal 估价；评估 >c@! EPS  
appreciable growth 可观增长 ~98q1HgS]D  
appreciable impact 显着影响 %o9mG<.T  
appreciable increase 可观增长 &LM@xt4"^[  
appreciation 增值；升值 3T(ft^~  
appreciation against other currencies 相对其他货币升值 X%-"b`  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 TS#1+f]9J<  
appreciation tax 增值税 @j\;9>I/  
appropriation 拨款；拨用；拨付 )[Rwc#PA;  
appropriation account 拨款帐目 +Q"s!\5  
Appropriation Bill 拨款法案 R)d_0Ng  
appropriation-in-aid system 补助拨款办法 5[\g87\  
approved assets 核准资产 #l>r9Z71  
approved basket stock 认可一篮子证券 v$`3}<3-  
approved budget 核准预算 "viZ"/~6  
approved charitable donation 认可慈善捐款 0F uj-q  
approved charitable institution 认可慈善机构 =WN8><K!  
approved currency 核准货币；认可货币 h_X'O3r  
approved estimates 核准预算 N]8/l:@  
approved estimates of expenditure 核准开支预算 Wv5=$y  
approved overseas insurer 核准海外保险人 Af]BR_-  
approved overseas trust company 核准海外信托公司 8F\'?7  
approved pooled investment fund 核准汇集投资基金 q:F6MW  
approved provident fund scheme 认可公积金计划 GQ Flt_  
approved provision 核准拨款 )cgNf]oy  
approved redeemable share 核准可赎回股份 D0\*WK$  
approved regional stock 认可地区性证券 tZ
) ,Z<  
approved retirement scheme 认可退休金计划 `0s3to% 7  
approved subordinated loan 核准附属贷款 /W>?p@j+K  
arbitrage 套戥；套汇；套利 O|m-[]  
arbitrageur 套戥者；套汇者 r *N@%T  
arbitrary amount 临时款项 V#599-  
arrangement 措施；安排；协定 `$4wm0G|  
arrears 欠款 X$%[%q8qg  
arrears of pay 欠付薪酬 .4 NcaMj  
arrears of revenue 逾期未收税款；逾期未收的帐项 %N\45nYU:  
articles of association 组织章程；组织细则；组织章程细则 cooicKS7  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 C^JtJv  
ascertainment of profit 确定利润 MG&vduu  
"Asia Clear" “亚洲结算系统”