[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 xhCQRw  
allotment notice 股份配售通知；配股通知 z.\\m;s  
allotment of shares 股份分配 &'i>d &  
allowable 可获宽免；免税的 ZAeJTCCk  
allowable business loss 可扣除的营业亏损 8tf>G(I{  
allowable expenses 可扣税的支出 &e3}Vop  
allowance 免税额；津贴；备抵；准备金 1:M'|uc  
allowance for debts 债项的免税额 ubsv\[:C  
allowance for depreciation by wear and tear 耗损折旧免税额 `1Md1e:J  
allowance for funeral expenses 殡殓费的免税额 ]5:[6;wS  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 |0>rojMq  
allowance for repairs and outgoings 修葺及支出方面的免税额 _8-1wx  
allowance to debtor 给债务人的津贴 -kP2 Brm  
alteration of capital 资本更改 "R
-j  
alternate trustee 候补受托人 [AFGh L+t3  
amalgamation 合并 <
;>k[P'  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 p`Tl)[*  
ambit of charges 征税范围；收费范围 nygeR|:\  
amended valuation 经修订的估值 `*yOc6i]  
American Commodities Exchange 美国商品交易所 >b#CR/^z  
American Express Bank Limited 美国运通银行  tj8o6N#  
American Stock Exchange 美国证券交易所 v;g,qO!LJ  
amortization 摊销 mI
:D  
amount due from banks 存放银行同业的款项 4DP< )KX  
amount due from banks abroad 存放海外银行同业的款项 n}1hmAhZ  
amount due from holding companies 控股公司欠款 Uvi@HB HJ  
amount due from local banks 存放本港银行同业的款项 -Gl!W`$I`  
amount due to banks 银行同业的存款 qPUACuF'  
amount due to banks abroad 海外银行同业的存款 ~R=p[h)  
amount due to holding companies 控股公司存款 Rf>V]R  
amount due to local banks 本港银行同业的存款 p<Tg }fg  
amount due to outport banks 外埠银行同业的存款 'Cz]p~oF  
amount for note issue 发行纸币的款额 e$Y7V  
amount of bond 担保契据的款额 s2 aFme  
amount of consideration 代价款额 1GLb^:~A  
amount of contribution 供款数额 8Jp?@qt=$  
amount of indebtedness 负债款额 /Jc^XWf  
amount of principal of the loan 贷款本金额 Po\+zZjo  
amount of rates chargeable 应征差饷数额 c$u#U~~  
amount of share capital 股本额 (
U.VCSn  
amount of sums assured 承保款额 ntL%&wY  
amount of variation 变动幅度 Sn.I{~  
amount of vote 拨款数额 \K m+>G  
amount payable 应付款额 +:
c}LCI9<  
amount receivable 应收款额 @Y(7n/*  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 _jxysFl=  
analysis 分析 $SniQ  
ancillary risk 附属风险 ^Ga_wJP8S  
annual account 周年帐目；周年帐目报表；年度决算；年结 1.~^QH\p?3  
annual accounting date 年结日期 Kl(u~/=6  
annual allowance 每年免税额；年积金；年度津贴；年津 chE}`I?  
annual balance 年度余额 ashVV
~\8A  
annual disposable income 每年可动用收入 s <$*A;t  
annual estimates 周年预算 z!~{3M  
annual fee 年费 `@:k*d  
annual general meeting 周年大会 jt9@aN.mJN  
annual growth rate 年增率；每年增长率 : 9zEne4  
annual long-term supplement 长期个案每年补助金 [E}pU8.t6  
annual pensionable emolument 可供计算退休金的年薪 Pb@$RAU63  
annual report 年报 ,p..h+l  
Annual Report on the Consumer Price Index 《消费物价指数年报》 w%6 L"  
annual return 周年报表；周年申报表；每年报税表格 dGR #l)  
Annual Return Rules 《周年报表规则》 =_2(S6~  
annual review of consumer prices 每年消费物价回顾 5(Xq58nhxI  
annual roll-forward basis 逐年延展方式 UC00zW<Z@"  
annual salary 年薪 j2n 4; m  
annual statement 年度报表；年度决算表 n!NA}Oa  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 zKG]7  
annuitant 年金受益人 :{Iv ]d  
annuity 年金 3);Wgh6  
annuity contract 年金合约 3[m~6Ys  
annuity on human life 人寿年金 k.H4Mf(4  
antecedent debt 先前的债项 ]U 1S?p  
ante-dated cheque 倒填日期支票 GMob&0l8_  
anticipated expenditure 预期开支 T=pKen/  
anticipated net profit 预期纯利 /"1[qT\F  
anticipated revenue 预期收入 -PiZvge  
anti-inflation measure 反通货膨胀措施 2-"`%rE  
anti-inflationary stance 反通货膨胀立场 ADA*w 1  
apparent deficit 表面赤字 P$`k* v  
apparent financial solvency 表面偿债能力 f{D~ZC.*  
apparent partner 表面合伙人 $[(FCS  
application for personal assessment 个人入息课税申请书 r`:dUCFE  
application of fund 资金应用 }iB>3|\  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 DJRr  
appointed actuary 委任精算师 `{J(S'a`  
appointed auditor 委任核数师；委任审计师 |c,'0V,"cH  
appointed trustee 委任的受托人 @#5 ?tk0  
appointer 委任人 k,[[ CZ0j  
apportioned pro rata 按比例分摊 ]5eZLXM  
apportionment 分配；分摊 T\T>\&nY+|  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 Vjr}"K$Y  
apportionment formula 分摊方程式 o7:"Sl2AD  
apportionment of estate duty 遗产税的分摊 v
,c:cKj  
appraisal 估价；评估 X.ZY1vO  
appreciable growth 可观增长 xEe3,tb'e  
appreciable impact 显着影响
8PW3x-+  
appreciable increase 可观增长 {_J1m&/  
appreciation 增值；升值 QPsvc6ds  
appreciation against other currencies 相对其他货币升值 ]i'gU(+;`  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 J)=Ts({  
appreciation tax 增值税 G\S_e7$/  
appropriation 拨款；拨用；拨付 Dt+uf5o(  
appropriation account 拨款帐目 p{rzP,Pb&  
Appropriation Bill 拨款法案 brt`oR  
appropriation-in-aid system 补助拨款办法 Oj.xJ(uX+v  
approved assets 核准资产 zLVk7u{e  
approved basket stock 认可一篮子证券 M4}zRr([.5  
approved budget 核准预算 7C^W<SUo  
approved charitable donation 认可慈善捐款 k.#[h@Pm  
approved charitable institution 认可慈善机构 G%fNGQwT  
approved currency 核准货币；认可货币 ~`Rooh3m  
approved estimates 核准预算 ]4-t*Em  
approved estimates of expenditure 核准开支预算 dIvvJk8  
approved overseas insurer 核准海外保险人 zzyD'n7D  
approved overseas trust company 核准海外信托公司 !t
v+,l&L  
approved pooled investment fund 核准汇集投资基金 n'Z5rXg  
approved provident fund scheme 认可公积金计划 N< 7  
approved provision 核准拨款 NiH.Pv)Oa'  
approved redeemable share 核准可赎回股份 %;tBWyq}_  
approved regional stock 认可地区性证券 4ew#@  
approved retirement scheme 认可退休金计划 IgtTYxI  
approved subordinated loan 核准附属贷款 hc5iIJ]  
arbitrage 套戥；套汇；套利 x?-kt.M  
arbitrageur 套戥者；套汇者 `v1~nNoY  
arbitrary amount 临时款项 )u_[cEJHO  
arrangement 措施；安排；协定 +K*_=gHF.  
arrears 欠款 [%BWCd8Q~P  
arrears of pay 欠付薪酬 yDB Mm^  
arrears of revenue 逾期未收税款；逾期未收的帐项 1ba* U~OEg  
articles of association 组织章程；组织细则；组织章程细则 *6P)HU@  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 o^&nkR  
ascertainment of profit 确定利润 5JRj'G0I  
"Asia Clear" “亚洲结算系统”