[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 xA^E+f:W_  
allotment notice 股份配售通知；配股通知 }e|cszNRd  
allotment of shares 股份分配 ^EN )}:%Z  
allowable 可获宽免；免税的 dU_;2d$  
allowable business loss 可扣除的营业亏损 |L*=\%t8  
allowable expenses 可扣税的支出 tvno3 "  
allowance 免税额；津贴；备抵；准备金 mUl0D0#  
allowance for debts 债项的免税额 nGX3_-U4  
allowance for depreciation by wear and tear 耗损折旧免税额 ;k0 Jl0[}  
allowance for funeral expenses 殡殓费的免税额 .~ uKr^%  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 f5M;q;   
allowance for repairs and outgoings 修葺及支出方面的免税额 yk!K5  
allowance to debtor 给债务人的津贴 iN[6}V6Sm  
alteration of capital 资本更改 Bi9Q8#lh  
alternate trustee 候补受托人 YeT{<9p  
amalgamation 合并 NsS;d^%I  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ;jx[ +  
ambit of charges 征税范围；收费范围 |) cJ  
amended valuation 经修订的估值 b IxH0=f  
American Commodities Exchange 美国商品交易所 P )oNNY6}  
American Express Bank Limited 美国运通银行 5'DY)s-K  
American Stock Exchange 美国证券交易所 o6w8Y/VPu  
amortization 摊销 #oiU|>3Y  
amount due from banks 存放银行同业的款项 6jm?d"9  
amount due from banks abroad 存放海外银行同业的款项 vC1fKo\p  
amount due from holding companies 控股公司欠款 9%21Q>Y?b  
amount due from local banks 存放本港银行同业的款项 U<F|A!Fg  
amount due to banks 银行同业的存款 k8J zey]X  
amount due to banks abroad 海外银行同业的存款 JXRU9`3)A  
amount due to holding companies 控股公司存款 sWse (_2  
amount due to local banks 本港银行同业的存款 
{d#sZT  
amount due to outport banks 外埠银行同业的存款 "{+2Q  
amount for note issue 发行纸币的款额 _'G'>X>}WU  
amount of bond 担保契据的款额 |_g7k2oLY  
amount of consideration 代价款额 uDJ;GD[yc  
amount of contribution 供款数额 O..{wdZy  
amount of indebtedness 负债款额 J9t?;3  
amount of principal of the loan 贷款本金额 ]iW:YNvXA  
amount of rates chargeable 应征差饷数额 }oiNgs/N  
amount of share capital 股本额  /s^42  
amount of sums assured 承保款额 >h:'Z*9  
amount of variation 变动幅度 WqM
| nX  
amount of vote 拨款数额 MBj Ae!,-  
amount payable 应付款额 K0oF=|  
amount receivable 应收款额 %${$P+a`D  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 %=*|:v
 
analysis 分析 sMVk]Mb  
ancillary risk 附属风险 %MGt3)  
annual account 周年帐目；周年帐目报表；年度决算；年结 PPFt p3C  
annual accounting date 年结日期 jPo,mz&^  
annual allowance 每年免税额；年积金；年度津贴；年津 %t6-wWM97  
annual balance 年度余额 $"( 15U  
annual disposable income 每年可动用收入 NCT:!&  
annual estimates 周年预算 Yj bp:  
annual fee 年费 T(Yp90'6  
annual general meeting 周年大会 :_xfi9L~W0  
annual growth rate 年增率；每年增长率 x%k@&d;z  
annual long-term supplement 长期个案每年补助金 iOZ#}"  
annual pensionable emolument 可供计算退休金的年薪 QL7.QG  
annual report 年报 F =*4]O  
Annual Report on the Consumer Price Index 《消费物价指数年报》 $nW9VMa  
annual return 周年报表；周年申报表；每年报税表格 21Dc.t{  
Annual Return Rules 《周年报表规则》 WK?5`|1l:x  
annual review of consumer prices 每年消费物价回顾 L58#ri=  
annual roll-forward basis 逐年延展方式 $aU.M3  
annual salary 年薪 DOGGQ$0  
annual statement 年度报表；年度决算表 'wYIJK~1  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 4sORp^t'Q  
annuitant 年金受益人 (_@]-  
annuity 年金 :JX2GRL4  
annuity contract 年金合约 PW5)") z  
annuity on human life 人寿年金 =NY55t .  
antecedent debt 先前的债项 djnES,^%9  
ante-dated cheque 倒填日期支票 M?My+oT  
anticipated expenditure 预期开支 s I\-0og  
anticipated net profit 预期纯利 _x""-X~OL  
anticipated revenue 预期收入
aaKf4}  
anti-inflation measure 反通货膨胀措施 ?aWVfX!+G5  
anti-inflationary stance 反通货膨胀立场 gjz-CY.hz  
apparent deficit 表面赤字 >`WfY(Lq  
apparent financial solvency 表面偿债能力 4'`P+p"A  
apparent partner 表面合伙人 }@t"B9D  
application for personal assessment 个人入息课税申请书 <)!,$]S  
application of fund 资金应用 K^@9\cl^  
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 })70S8k  
appointed actuary 委任精算师 uJH[C>  
appointed auditor 委任核数师；委任审计师 Wq+GlB*  
appointed trustee 委任的受托人 FP=27=  
appointer 委任人 ;ltk}hJ]
 
apportioned pro rata 按比例分摊 Djc-f  
apportionment 分配；分摊 "9c=kqkX  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 O<V 4j,  
apportionment formula 分摊方程式 >"=DN5w ,S  
apportionment of estate duty 遗产税的分摊 8TAJ#Lm  
appraisal 估价；评估 ZQf
PDH=  
appreciable growth 可观增长 JrY*K|YdW  
appreciable impact 显着影响 rq!
*unJ  
appreciable increase 可观增长 BK=w'1U  
appreciation 增值；升值 $Z;/Sh  
appreciation against other currencies 相对其他货币升值 LFW`ISY{  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 Ic_NQ<8  
appreciation tax 增值税 NNbdP;=:u  
appropriation 拨款；拨用；拨付 +e 2:?d@  
appropriation account 拨款帐目 4c(Em+4  
Appropriation Bill 拨款法案 A&Aj!#  
appropriation-in-aid system 补助拨款办法 \ B84  
approved assets 核准资产 M+VWAh#uD  
approved basket stock 认可一篮子证券 #>bj6<  
approved budget 核准预算 eZU9L/w:  
approved charitable donation 认可慈善捐款 7XyCl&Dc:  
approved charitable institution 认可慈善机构 ]7K2S{/o{  
approved currency 核准货币；认可货币 9-{=m+|b  
approved estimates 核准预算 8a
WEl%  
approved estimates of expenditure 核准开支预算 Kd^.>T-
 
approved overseas insurer 核准海外保险人 J=$\-  
approved overseas trust company 核准海外信托公司 54z.@BJhE  
approved pooled investment fund 核准汇集投资基金 }kr?+)wB  
approved provident fund scheme 认可公积金计划 /<8y>  
approved provision 核准拨款 HBOyiIm Q  
approved redeemable share 核准可赎回股份 r#4/~a5i~  
approved regional stock 认可地区性证券 "EMW'>&m  
approved retirement scheme 认可退休金计划 rq8 d}wj  
approved subordinated loan 核准附属贷款 C[ mTVxd  
arbitrage 套戥；套汇；套利 CKK}Z;~:  
arbitrageur 套戥者；套汇者 1]~w?)..'  
arbitrary amount 临时款项 3rKJ<(-2/  
arrangement 措施；安排；协定 n:`f.jG |  
arrears 欠款 S$Zi{bU`G  
arrears of pay 欠付薪酬 A)C)5W  
arrears of revenue 逾期未收税款；逾期未收的帐项 |SjRss:i+  
articles of association 组织章程；组织细则；组织章程细则 0Z6geBMc  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 c'eZ-\d{  
ascertainment of profit 确定利润 sNo8o1Hby  
"Asia Clear" “亚洲结算系统”