[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 mQ `r`DW  
allotment notice 股份配售通知；配股通知 f4; 8?  
allotment of shares 股份分配 oVZ8p-  
allowable 可获宽免；免税的 c#-97"_8  
allowable business loss 可扣除的营业亏损 i)^ZH#Gp  
allowable expenses 可扣税的支出 "a_D]D(d5  
allowance 免税额；津贴；备抵；准备金 FT?1Q'  
allowance for debts 债项的免税额 1VM5W!}  
allowance for depreciation by wear and tear 耗损折旧免税额 M:q ;z(  
allowance for funeral expenses 殡殓费的免税额 Q)i`.mHfFI  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 &_x/Dzu!z  
allowance for repairs and outgoings 修葺及支出方面的免税额 }\qdow-  
allowance to debtor 给债务人的津贴 g(F*Y>hk  
alteration of capital 资本更改 oL/^[TXjH  
alternate trustee 候补受托人 /xbF1@XtL  
amalgamation 合并 1 H@rNa m&  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 Hbj:CViYq  
ambit of charges 征税范围；收费范围 GP kCgb(  
amended valuation 经修订的估值 vCe<-k  
American Commodities Exchange 美国商品交易所 9Q5P7}%p  
American Express Bank Limited 美国运通银行 ?01""Om   
American Stock Exchange 美国证券交易所 w0`L)f5v  
amortization 摊销 r{3`
zqo  
amount due from banks 存放银行同业的款项 *"bp}3$^^  
amount due from banks abroad 存放海外银行同业的款项 v\tb f  
amount due from holding companies 控股公司欠款 m6ws#%|[  
amount due from local banks 存放本港银行同业的款项 WHk/mAI-s  
amount due to banks 银行同业的存款 uT loj.  
amount due to banks abroad 海外银行同业的存款 +g7nM7,1a  
amount due to holding companies 控股公司存款 ')cgx9   
amount due to local banks 本港银行同业的存款 7CN[Z9Y^}  
amount due to outport banks 外埠银行同业的存款 1X}Tp\e  
amount for note issue 发行纸币的款额 "jJ)hk5e  
amount of bond 担保契据的款额 Q]'!FmXf  
amount of consideration 代价款额 ~O7(0RsCN  
amount of contribution 供款数额 %H~gN9Vn#@  
amount of indebtedness 负债款额 p%y\`Nlgdx  
amount of principal of the loan 贷款本金额 "$V2$  
amount of rates chargeable 应征差饷数额 (#"s!!b  
amount of share capital 股本额 YD.^\E4o  
amount of sums assured 承保款额 1EPOYvf%U  
amount of variation 变动幅度 NS~knR\&  
amount of vote 拨款数额 r/<JY5  
amount payable 应付款额 6OW-Dif^AG  
amount receivable 应收款额 "8 mulE,  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 D}U<7=\3H  
analysis 分析 BfLZ  
ancillary risk 附属风险 ,DOmh<b  
annual account 周年帐目；周年帐目报表；年度决算；年结 oVsazYJ|?  
annual accounting date 年结日期 E.bbIV6mQ  
annual allowance 每年免税额；年积金；年度津贴；年津 ymCIk/\  
annual balance 年度余额 ;i?!qB>baX  
annual disposable income 每年可动用收入 0qUap*fvC  
annual estimates 周年预算 XFe7qt;%  
annual fee 年费 #iDFGkK/  
annual general meeting 周年大会 WYzaD}  
annual growth rate 年增率；每年增长率 *g6o ;c  
annual long-term supplement 长期个案每年补助金 9o'6es..@Z  
annual pensionable emolument 可供计算退休金的年薪 {xoo9jq-  
annual report 年报 j7+t@DqQ  
Annual Report on the Consumer Price Index 《消费物价指数年报》 !Qzp!k9d  
annual return 周年报表；周年申报表；每年报税表格 ?0%TE\I8  
Annual Return Rules 《周年报表规则》  6+z]MT  
annual review of consumer prices 每年消费物价回顾 .4(f0RG  
annual roll-forward basis 逐年延展方式 )eMh,r  
annual salary 年薪 X1dG'PQ  
annual statement 年度报表；年度决算表 ` \0a5UFR  
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 5z>\'a1U  
annuitant 年金受益人 I@M^Wu]wW  
annuity 年金 l!` 0I] }  
annuity contract 年金合约 EC&,0i4n:  
annuity on human life 人寿年金 F
;&e5G  
antecedent debt 先前的债项 6|Q'
\  
ante-dated cheque 倒填日期支票 [![(h %  
anticipated expenditure 预期开支 ,RO(k4  
anticipated net profit 预期纯利 T$;XJx  
anticipated revenue 预期收入 hyoZh Y  
anti-inflation measure 反通货膨胀措施 Cw 5K*  
anti-inflationary stance 反通货膨胀立场 +N@F,3yNa  
apparent deficit 表面赤字 LS$82UB&  
apparent financial solvency 表面偿债能力 loe>"_`Cq  
apparent partner 表面合伙人 S$WM&9U  
application for personal assessment 个人入息课税申请书 mIo7 K5z{  
application of fund 资金应用 mK4|=Q  
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 jy2nn:1#^  
appointed actuary 委任精算师 PlUjjJU  
appointed auditor 委任核数师；委任审计师 y*(j{0yd  
appointed trustee 委任的受托人 /vMyf),2  
appointer 委任人 J,Ap9HJt  
apportioned pro rata 按比例分摊 W2N7  
apportionment 分配；分摊 .&xNJdsY  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 4
pT|r6!<  
apportionment formula 分摊方程式 N Z`hy>LF^  
apportionment of estate duty 遗产税的分摊 \TlUC<urP  
appraisal 估价；评估 R!G7;m'N1  
appreciable growth 可观增长 -`EoTXT*U  
appreciable impact 显着影响 ^W'[l al.  
appreciable increase 可观增长 E%B Gf}h  
appreciation 增值；升值 7k|(5P;  
appreciation against other currencies 相对其他货币升值 n<*]`do,w  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 -5.%{Go$[  
appreciation tax 增值税 NM.B=<Aw*  
appropriation 拨款；拨用；拨付 [+z:^a1?V  
appropriation account 拨款帐目 eov-"SJ
B  
Appropriation Bill 拨款法案 $t}1|q|  
appropriation-in-aid system 补助拨款办法 <LN$[&f#  
approved assets 核准资产 3)SZVME1Z  
approved basket stock 认可一篮子证券 zmRK%a(  
approved budget 核准预算 3PffQ,c[~  
approved charitable donation 认可慈善捐款 1bkUT_  
approved charitable institution 认可慈善机构 hh&y2#Io  
approved currency 核准货币；认可货币 {[*_HAy7  
approved estimates 核准预算 zK?[dO  
approved estimates of expenditure 核准开支预算 ^i\1c-/  
approved overseas insurer 核准海外保险人 n`xh/vGm#  
approved overseas trust company 核准海外信托公司 
G1t p  
approved pooled investment fund 核准汇集投资基金 It-*CD9  
approved provident fund scheme 认可公积金计划 [CX?Tt  
approved provision 核准拨款 w}q"y+=Z:  
approved redeemable share 核准可赎回股份 e]?S-J'z  
approved regional stock 认可地区性证券 P.DWC'IBN  
approved retirement scheme 认可退休金计划 U$uO%:4%  
approved subordinated loan 核准附属贷款 F9w&!yW:  
arbitrage 套戥；套汇；套利
H>6;I  
arbitrageur 套戥者；套汇者 ;bE6Y]"Rz  
arbitrary amount 临时款项 kELyD( ^P`  
arrangement 措施；安排；协定 5V!XD9P'  
arrears 欠款 ?UDO%`X  
arrears of pay 欠付薪酬 DU8LU*q'  
arrears of revenue 逾期未收税款；逾期未收的帐项 V"iLeC  
articles of association 组织章程；组织细则；组织章程细则 :X*LlN  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 b%j:-^0V  
ascertainment of profit 确定利润 ]{^vs'as \  
"Asia Clear" “亚洲结算系统”