[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 p 2It/O  
allotment notice 股份配售通知；配股通知 6]^ShOX_Z  
allotment of shares 股份分配 x* *]@v"g  
allowable 可获宽免；免税的 lO3$V JI  
allowable business loss 可扣除的营业亏损 OE]zC  
allowable expenses 可扣税的支出 mw!D|  
allowance 免税额；津贴；备抵；准备金 RJYuyB  
allowance for debts 债项的免税额 (zIP@ H  
allowance for depreciation by wear and tear 耗损折旧免税额 fNPHc_?Ybj  
allowance for funeral expenses 殡殓费的免税额 coT|t T
 
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 "toyfZq@  
allowance for repairs and outgoings 修葺及支出方面的免税额 AP'UcA  
allowance to debtor 给债务人的津贴 V0q./NuO  
alteration of capital 资本更改 |&eZ[Sy(=l  
alternate trustee 候补受托人 !4\`g
?  
amalgamation 合并 {P"$;_Y"<  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 5
+].$  
ambit of charges 征税范围；收费范围 wkOo8@J\  
amended valuation 经修订的估值 lyNa(3  
American Commodities Exchange 美国商品交易所 N3 .!E|  
American Express Bank Limited 美国运通银行 0ubT/   
American Stock Exchange 美国证券交易所
mnZ/rb  
amortization 摊销 qL.1N~$2  
amount due from banks 存放银行同业的款项 ^\Tde*48  
amount due from banks abroad 存放海外银行同业的款项 +dq&9N/  
amount due from holding companies 控股公司欠款 ivYHq#b59  
amount due from local banks 存放本港银行同业的款项 r1b{G%;mJ  
amount due to banks 银行同业的存款 ,l^; ZE  
amount due to banks abroad 海外银行同业的存款 !G=!^RA  
amount due to holding companies 控股公司存款 u&yAMWl  
amount due to local banks 本港银行同业的存款 %K8Ei/p\t]  
amount due to outport banks 外埠银行同业的存款 Cx2s5vJX4p  
amount for note issue 发行纸币的款额 ,*$L_itL  
amount of bond 担保契据的款额 ~XQj0'  
amount of consideration 代价款额 Cj"+` C)l  
amount of contribution 供款数额 ((&
_m9a  
amount of indebtedness 负债款额 M]4qS('[  
amount of principal of the loan 贷款本金额 T;K@3]FbX  
amount of rates chargeable 应征差饷数额 " 2A`M~  
amount of share capital 股本额 4Xt.}S!  
amount of sums assured 承保款额 s kC*  
amount of variation 变动幅度
OD7tM0Wn  
amount of vote 拨款数额 Sm(X/P=z  
amount payable 应付款额 >Eg/ir0  
amount receivable 应收款额 *@/1]W  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 > 2_xRn<P  
analysis 分析 gw' uY$  
ancillary risk 附属风险 Q%)da)0:c  
annual account 周年帐目；周年帐目报表；年度决算；年结 ,<R/jHZP9  
annual accounting date 年结日期 0t[|3A~Q  
annual allowance 每年免税额；年积金；年度津贴；年津 x>:~=#Vi  
annual balance 年度余额 s\2
t|d   
annual disposable income 每年可动用收入 *'4+kj7>  
annual estimates 周年预算 P
DQC^2Z  
annual fee 年费 "#1KO1@G  
annual general meeting 周年大会 bC*( ,n<'  
annual growth rate 年增率；每年增长率 Ks'msSMC  
annual long-term supplement 长期个案每年补助金 Gu[G_^>  
annual pensionable emolument 可供计算退休金的年薪 C#{s[l\]  
annual report 年报 hG51jVYtw  
Annual Report on the Consumer Price Index 《消费物价指数年报》 le60b@2G0  
annual return 周年报表；周年申报表；每年报税表格 :cU6W2EV  
Annual Return Rules 《周年报表规则》 tQ0iie1Ys  
annual review of consumer prices 每年消费物价回顾 l2H-E&'
=  
annual roll-forward basis 逐年延展方式 qd$Y"~Mco  
annual salary 年薪 \GhL{Awv&a  
annual statement 年度报表；年度决算表 Ua0fs|t1v  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 _RI`I}&9Z  
annuitant 年金受益人 F/,K8<|r>  
annuity 年金 XTboFrf  
annuity contract 年金合约 r9nH6 Md\  
annuity on human life 人寿年金 -OV:y
],-  
antecedent debt 先前的债项 u&{}hv&FY  
ante-dated cheque 倒填日期支票 .m%/JquMFM  
anticipated expenditure 预期开支 jZwv!-:  
anticipated net profit 预期纯利 U8TH}9Q  
anticipated revenue 预期收入 3ht>eaHi  
anti-inflation measure 反通货膨胀措施 `! ~~Wf'  
anti-inflationary stance 反通货膨胀立场 JxI\ss?O  
apparent deficit 表面赤字 Itq248+Ci  
apparent financial solvency 表面偿债能力 }nh!dVA8lh  
apparent partner 表面合伙人 |NuX9!S  
application for personal assessment 个人入息课税申请书 :yg:sU  
application of fund 资金应用 w_zUA'n+  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 +9mE1$C  
appointed actuary 委任精算师 |e{F;8  
appointed auditor 委任核数师；委任审计师 V9
aGo#  
appointed trustee 委任的受托人 <X@XbM  
appointer 委任人 7G6XK   
apportioned pro rata 按比例分摊 M
R4e.+#E  
apportionment 分配；分摊 Fu0"Asxce  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 st~ 1[in  
apportionment formula 分摊方程式 Y2lBQp8'|  
apportionment of estate duty 遗产税的分摊 2cv!85  
appraisal 估价；评估 Pn?Ujjv  
appreciable growth 可观增长 ^G:}%4  
appreciable impact 显着影响 RNa59b  
appreciable increase 可观增长 %LI[+#QE  
appreciation 增值；升值 >fZ N?>`  
appreciation against other currencies 相对其他货币升值 hd+(M[C<9  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 4wLN#dpeEy  
appreciation tax 增值税 yC%zX}5  
appropriation 拨款；拨用；拨付 ^eF%4DUC;  
appropriation account 拨款帐目 ]rwHr;.  
Appropriation Bill 拨款法案 bcx,Kb  
appropriation-in-aid system 补助拨款办法 ]oOSL=~c  
approved assets 核准资产 JSXJlau  
approved basket stock 认可一篮子证券 K<
k!sh  
approved budget 核准预算 0}LBnV  
approved charitable donation 认可慈善捐款 y$i^C:N  
approved charitable institution 认可慈善机构 7Iz%Jty  
approved currency 核准货币；认可货币 U`)\|\NY  
approved estimates 核准预算 eXs^YPi  
approved estimates of expenditure 核准开支预算 \!-I Y  
approved overseas insurer 核准海外保险人 qKt*<KGeY  
approved overseas trust company 核准海外信托公司 )I~U&sT\/  
approved pooled investment fund 核准汇集投资基金 FYOQ}N   
approved provident fund scheme 认可公积金计划 4KbOyTQ  
approved provision 核准拨款 g5",jTn#  
approved redeemable share 核准可赎回股份 pFB^l|\ ]  
approved regional stock 认可地区性证券 mGZJ$|  
approved retirement scheme 认可退休金计划 1gK<dg  
approved subordinated loan 核准附属贷款 @=i-*
U  
arbitrage 套戥；套汇；套利 V(gmC%6%l*  
arbitrageur 套戥者；套汇者 ^|^ywgK  
arbitrary amount 临时款项 6[.#B!;9  
arrangement 措施；安排；协定 ot%^FvQ[c  
arrears 欠款 Uz4!O  
arrears of pay 欠付薪酬 2OA0
rH"v  
arrears of revenue 逾期未收税款；逾期未收的帐项 ?"hrCEHV{9  
articles of association 组织章程；组织细则；组织章程细则 c+BD37S  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 S['rfD>9  
ascertainment of profit 确定利润 R #f*QXv  
"Asia Clear" “亚洲结算系统”