[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 zcn> 4E)  
allotment notice 股份配售通知；配股通知 :Adx7!6  
allotment of shares 股份分配 /FP;Hsw%  
allowable 可获宽免；免税的 dIQxU  
allowable business loss 可扣除的营业亏损 "r:i  
allowable expenses 可扣税的支出 ( !K?^si  
allowance 免税额；津贴；备抵；准备金 Xm#E99  
allowance for debts 债项的免税额 1WArgR  
allowance for depreciation by wear and tear 耗损折旧免税额 YPq4VX,  
allowance for funeral expenses 殡殓费的免税额 9KqN .  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 mBp3_E.t  
allowance for repairs and outgoings 修葺及支出方面的免税额 9|;"+jlt  
allowance to debtor 给债务人的津贴 st|;]q9?  
alteration of capital 资本更改 zvzS$Gpe  
alternate trustee 候补受托人 `7f><p/q  
amalgamation 合并 o~ v   
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 #u<^  
ambit of charges 征税范围；收费范围 v, =[!=8!  
amended valuation 经修订的估值 M/O4JZEqh  
American Commodities Exchange 美国商品交易所 jbDap i<  
American Express Bank Limited 美国运通银行 X=sC8Edx  
American Stock Exchange 美国证券交易所 WcG!6.U>  
amortization 摊销 CG`s@5y>5  
amount due from banks 存放银行同业的款项 %syFHUBw  
amount due from banks abroad 存放海外银行同业的款项 N2 vA/  
amount due from holding companies 控股公司欠款 X^2Txm d  
amount due from local banks 存放本港银行同业的款项 P|:*OM p  
amount due to banks 银行同业的存款 Aqc Cb[1r  
amount due to banks abroad 海外银行同业的存款 Lc0U-!{G  
amount due to holding companies 控股公司存款 ?Re6oLm<B  
amount due to local banks 本港银行同业的存款 xaM? B7  
amount due to outport banks 外埠银行同业的存款 H[cHF  
amount for note issue 发行纸币的款额 3)?v  
amount of bond 担保契据的款额 5BztOYn,  
amount of consideration 代价款额 F5*NK!U  
amount of contribution 供款数额 l'pu?TP{a  
amount of indebtedness 负债款额 d]kP@flOV  
amount of principal of the loan 贷款本金额 M[;N6EJH  
amount of rates chargeable 应征差饷数额 )yHJc$OlMx  
amount of share capital 股本额 YY&3M  
amount of sums assured 承保款额 R(i2TAaaU  
amount of variation 变动幅度 -{ae  
amount of vote 拨款数额 +IRr&J*P  
amount payable 应付款额 NI@$"  
amount receivable 应收款额 't3
@dz_dG  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 POnI&y]
  
analysis 分析 [f_4%Now  
ancillary risk 附属风险 oj8_e xx  
annual account 周年帐目；周年帐目报表；年度决算；年结 86]})H  
annual accounting date 年结日期 VcLB0T7m\  
annual allowance 每年免税额；年积金；年度津贴；年津 ]~')OSjw  
annual balance 年度余额 zW,Nv>Ac5  
annual disposable income 每年可动用收入 /~4wM#Y
i8  
annual estimates 周年预算 &WqKsH$  
annual fee 年费 wRc=;f  
annual general meeting 周年大会 _cWz9 ;  
annual growth rate 年增率；每年增长率 Z5oX "Yx  
annual long-term supplement 长期个案每年补助金 ^/)!)=?  
annual pensionable emolument 可供计算退休金的年薪 d )}@0Q  
annual report 年报 \Mujx3Fmvx  
Annual Report on the Consumer Price Index 《消费物价指数年报》 Ab"mX0n  
annual return 周年报表；周年申报表；每年报税表格 Z[(V0/[]  
Annual Return Rules 《周年报表规则》 !hBzT7CO  
annual review of consumer prices 每年消费物价回顾 fnZaIV=H  
annual roll-forward basis 逐年延展方式 M
zF9 &{N  
annual salary 年薪 FY^#%0~  
annual statement 年度报表；年度决算表 rvdhfM!-A  
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 k:+Bex$g  
annuitant 年金受益人 .^?^QH3  
annuity 年金 Ws+
Zmpk%  
annuity contract 年金合约 *jB
n ^  
annuity on human life 人寿年金 +npcU:(Kg  
antecedent debt 先前的债项 /(aKhUjhb  
ante-dated cheque 倒填日期支票 L$ nFRl&  
anticipated expenditure 预期开支 liYR8D |  
anticipated net profit 预期纯利 ]h Dy]  
anticipated revenue 预期收入 c: a5pd7T  
anti-inflation measure 反通货膨胀措施 # j
=r  
anti-inflationary stance 反通货膨胀立场 :6,qp?/  
apparent deficit 表面赤字 4z~%gt74O]  
apparent financial solvency 表面偿债能力 nvJ2V$  
apparent partner 表面合伙人 :6^8Q,C1@  
application for personal assessment 个人入息课税申请书 CoZXbTq  
application of fund 资金应用 *ybwlLg  
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 ?z:Xdx\l  
appointed actuary 委任精算师 }]qx "  
appointed auditor 委任核数师；委任审计师  5y}kI  
appointed trustee 委任的受托人 G(4*e! aZ0  
appointer 委任人 [n53eC  
apportioned pro rata 按比例分摊 tRqg')y  
apportionment 分配；分摊 ZQd\!K8y^Q  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 +O@v|}9"w3  
apportionment formula 分摊方程式 [7QIpt+FSo  
apportionment of estate duty 遗产税的分摊 p'`SYEY@Z  
appraisal 估价；评估 a"!D@a  
appreciable growth 可观增长 oNgu-&  
appreciable impact 显着影响 jY]hMQ/H  
appreciable increase 可观增长 Vd8BQB,Q  
appreciation 增值；升值 C$Y pk\p  
appreciation against other currencies 相对其他货币升值 9$9Pv%F:j  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 :QSCky*i  
appreciation tax 增值税 e[3r
z%'Q  
appropriation 拨款；拨用；拨付 >3S^9{d  
appropriation account 拨款帐目 yM3]<~m  
Appropriation Bill 拨款法案 + sTZ) 5vQ  
appropriation-in-aid system 补助拨款办法 zH0{S.3k  
approved assets 核准资产 H:~41f[  
approved basket stock 认可一篮子证券 )xJo/{?  
approved budget 核准预算
ty8\@l  
approved charitable donation 认可慈善捐款 nDR)UR  
approved charitable institution 认可慈善机构 zuWfR&U|W  
approved currency 核准货币；认可货币 (5l5@MN  
approved estimates 核准预算 EW* 's(  
approved estimates of expenditure 核准开支预算 #+1*g4m~B  
approved overseas insurer 核准海外保险人 `_IgH  
approved overseas trust company 核准海外信托公司 w3^>{2iqq  
approved pooled investment fund 核准汇集投资基金 qlT'gUt=H  
approved provident fund scheme 认可公积金计划 ;rSpM  
approved provision 核准拨款 UuV<#N)  
approved redeemable share 核准可赎回股份 H
8>u:  
approved regional stock 认可地区性证券 [l+1zt0w0  
approved retirement scheme 认可退休金计划 =
R M=@X  
approved subordinated loan 核准附属贷款 1|za>N6[yu  
arbitrage 套戥；套汇；套利 ,gR9~k,  
arbitrageur 套戥者；套汇者 ZMSP8(V  
arbitrary amount 临时款项 \O"EK~x}/  
arrangement 措施；安排；协定 DA[s k7  
arrears 欠款 *wml 4lh  
arrears of pay 欠付薪酬 y<|vcg8x  
arrears of revenue 逾期未收税款；逾期未收的帐项 S`LS/)  
articles of association 组织章程；组织细则；组织章程细则 $K)9(DD  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 a0Y/,S*K  
ascertainment of profit 确定利润 {+V1>6  
"Asia Clear" “亚洲结算系统”