[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 L0qL\>#ejr  
allotment notice 股份配售通知；配股通知 C,B{7s0-  
allotment of shares 股份分配 p2hPLq  
allowable 可获宽免；免税的 E-deXY  
allowable business loss 可扣除的营业亏损 A+KpECP  
allowable expenses 可扣税的支出 /H$:Q|T}  
allowance 免税额；津贴；备抵；准备金 $ncP#6  
allowance for debts 债项的免税额 rQ(u@u;  
allowance for depreciation by wear and tear 耗损折旧免税额 q}C;~nMD  
allowance for funeral expenses 殡殓费的免税额 d wku6lCk  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 QTU $mC]  
allowance for repairs and outgoings 修葺及支出方面的免税额 hX:yn:P~  
allowance to debtor 给债务人的津贴 |(=b  
alteration of capital 资本更改 n2Y a'YF  
alternate trustee 候补受托人 Pk&$#J_  
amalgamation 合并 A#gy[.Bb  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ^nLk{<D35  
ambit of charges 征税范围；收费范围 )B Z6QO`5n  
amended valuation 经修订的估值 zh5ovA%  
American Commodities Exchange 美国商品交易所 1-.(pA'  
American Express Bank Limited 美国运通银行 >VJ"e`  
American Stock Exchange 美国证券交易所 !?z"d  
amortization 摊销 zqLOwzMlLx  
amount due from banks 存放银行同业的款项 s0'6r$xj  
amount due from banks abroad 存放海外银行同业的款项 qmtH0I7)  
amount due from holding companies 控股公司欠款 VDlP,Mm*  
amount due from local banks 存放本港银行同业的款项 @v/ 8}n  
amount due to banks 银行同业的存款 k/i&e~! \  
amount due to banks abroad 海外银行同业的存款 >6|Xvtf  
amount due to holding companies 控股公司存款 l - ~PX  
amount due to local banks 本港银行同业的存款 q:mqA$n  
amount due to outport banks 外埠银行同业的存款 j2oU 1' b  
amount for note issue 发行纸币的款额 (Ft#6oK"  
amount of bond 担保契据的款额 n`D-?]*  
amount of consideration 代价款额 :ay`Id_tm  
amount of contribution 供款数额 gRwRhA/  
amount of indebtedness 负债款额 QG5c>Q  
amount of principal of the loan 贷款本金额 fr&K^je\  
amount of rates chargeable 应征差饷数额 EME}G42KN  
amount of share capital 股本额 2>)::9e4  
amount of sums assured 承保款额 !T.yv5ge'  
amount of variation 变动幅度 REPI>-|  
amount of vote 拨款数额 W(EN01d\  
amount payable 应付款额 K<v:RbU|[1  
amount receivable 应收款额 k)agbx  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 Vq S1n  
analysis 分析 JykNEMB#  
ancillary risk 附属风险 a[J_
H$6H!  
annual account 周年帐目；周年帐目报表；年度决算；年结 4 ;^  
annual accounting date 年结日期 7b(r'b@N  
annual allowance 每年免税额；年积金；年度津贴；年津 W{t-UK   
annual balance 年度余额 (R!`Z%  
annual disposable income 每年可动用收入 C\*0621  
annual estimates 周年预算 < fYcON  
annual fee 年费 rEjEz+wu  
annual general meeting 周年大会 7|<-rjz^  
annual growth rate 年增率；每年增长率 !3\( d{  
annual long-term supplement 长期个案每年补助金 EV_u8?va  
annual pensionable emolument 可供计算退休金的年薪 +<3e@s&  
annual report 年报 0e
j*0"Mq  
Annual Report on the Consumer Price Index 《消费物价指数年报》 1$ENNq#0  
annual return 周年报表；周年申报表；每年报税表格
5KW n>n  
Annual Return Rules 《周年报表规则》 w +HKvOs5c  
annual review of consumer prices 每年消费物价回顾 BX2}ar  
annual roll-forward basis 逐年延展方式 \F<C$cys\  
annual salary 年薪 ?}No'E1!I  
annual statement 年度报表；年度决算表 x) R4_3  
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 Efu/v<  
annuitant 年金受益人 r|3<UR%  
annuity 年金 k>#-NPU$  
annuity contract 年金合约 9Yji34eDZ  
annuity on human life 人寿年金 c1 1?Kq  
antecedent debt 先前的债项 Nk?L<'  
ante-dated cheque 倒填日期支票 /p) y!5e  
anticipated expenditure 预期开支 nr%P11U\c  
anticipated net profit 预期纯利 >(W\Eh{J  
anticipated revenue 预期收入 &7KX`%K"D  
anti-inflation measure 反通货膨胀措施 d
V3R)  
anti-inflationary stance 反通货膨胀立场 |^O3~!JP(>  
apparent deficit 表面赤字 VW:Voc  
apparent financial solvency 表面偿债能力 -uB*E1|Q  
apparent partner 表面合伙人 SA~oGgk=P  
application for personal assessment 个人入息课税申请书 4TcW%  
application of fund 资金应用 Bb7Vf7>  
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 >t4<2|!(M  
appointed actuary 委任精算师 vZIx>  
appointed auditor 委任核数师；委任审计师 ;MW=F9U*  
appointed trustee 委任的受托人 DK<}q1
xi  
appointer 委任人 Obc wmL  
apportioned pro rata 按比例分摊 fAD {sg  
apportionment 分配；分摊 >n5Kz]]
%  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 sX(rJLbD  
apportionment formula 分摊方程式 I}\`l+  
apportionment of estate duty 遗产税的分摊 _ Uv3glK  
appraisal 估价；评估 U)SQ3*j2D  
appreciable growth 可观增长 hlHle\[ds  
appreciable impact 显着影响 8zpTCae^=7  
appreciable increase 可观增长 cB2~W%H  
appreciation 增值；升值 ZU5;w  
appreciation against other currencies 相对其他货币升值 n0w0]dJ&lc  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ORt)sn&~d  
appreciation tax 增值税 Suk;##I  
appropriation 拨款；拨用；拨付 PBAQ KQ  
appropriation account 拨款帐目 1fV\84m^  
Appropriation Bill 拨款法案 | |#+ ^p7G  
appropriation-in-aid system 补助拨款办法 h[gKyxZ/t  
approved assets 核准资产 D/tFN +|P  
approved basket stock 认可一篮子证券 f4^\iZ{`G  
approved budget 核准预算 n&FRjq9y  
approved charitable donation 认可慈善捐款 =@.5J'!  
approved charitable institution 认可慈善机构 8VMD304  
approved currency 核准货币；认可货币 w=ZK=@  
approved estimates 核准预算 8-)@q|  
approved estimates of expenditure 核准开支预算 |L6 +e*  
approved overseas insurer 核准海外保险人 "SV/'0  
approved overseas trust company 核准海外信托公司 1P/4,D@  
approved pooled investment fund 核准汇集投资基金 03 ;L  
approved provident fund scheme 认可公积金计划 }nWW`:t kx  
approved provision 核准拨款 ,sn 9&E  
approved redeemable share 核准可赎回股份 cN| gaL  
approved regional stock 认可地区性证券 Y%8[bL$ d  
approved retirement scheme 认可退休金计划 %Pk@`t(3  
approved subordinated loan 核准附属贷款 f:h<tlob  
arbitrage 套戥；套汇；套利
y&2O)z!B  
arbitrageur 套戥者；套汇者 xOc&n 0}%  
arbitrary amount 临时款项 y{QF#&lW  
arrangement 措施；安排；协定 |]OI)w*  
arrears 欠款 eX o@3/  
arrears of pay 欠付薪酬 Y^ 'mBM#j  
arrears of revenue 逾期未收税款；逾期未收的帐项 O_&Km[  
articles of association 组织章程；组织细则；组织章程细则 D__*?frWpW  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 I(+%`{Wv  
ascertainment of profit 确定利润 Kk/cI6`W  
"Asia Clear" “亚洲结算系统”