[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 f(h nomn  
allotment notice 股份配售通知；配股通知 )-_]y|/D:r  
allotment of shares 股份分配 X&[S.$_U  
allowable 可获宽免；免税的 E2s lpo  
allowable business loss 可扣除的营业亏损 DUk&`BSJ  
allowable expenses 可扣税的支出 ^0/FZ)V8  
allowance 免税额；津贴；备抵；准备金 `;ofQ z4  
allowance for debts 债项的免税额 HD(4Ms  
allowance for depreciation by wear and tear 耗损折旧免税额 \tj7Jy  
allowance for funeral expenses 殡殓费的免税额 e `!PQMLU  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 #-_';Er\  
allowance for repairs and outgoings 修葺及支出方面的免税额 _JZwd9K  
allowance to debtor 给债务人的津贴 Nd.+Rs  
alteration of capital 资本更改 n4cM /unU  
alternate trustee 候补受托人 8X@ p?43  
amalgamation 合并 +ou ]|  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 P9)E1]Dc$  
ambit of charges 征税范围；收费范围 )")_aA  
amended valuation 经修订的估值 G/nSF:rp  
American Commodities Exchange 美国商品交易所 @?$x  
American Express Bank Limited 美国运通银行 ^T[8j/9o^  
American Stock Exchange 美国证券交易所 fWx %?J  
amortization 摊销 @O/Jy2>3H  
amount due from banks 存放银行同业的款项 bqHR~4 #IR  
amount due from banks abroad 存放海外银行同业的款项 6q[|U_3I@  
amount due from holding companies 控股公司欠款 kCXQHX  
amount due from local banks 存放本港银行同业的款项 ieN}Ajl2  
amount due to banks 银行同业的存款 gAA2S5th  
amount due to banks abroad 海外银行同业的存款 [i18$q5D  
amount due to holding companies 控股公司存款 /Q4TQ\:  
amount due to local banks 本港银行同业的存款 .{` :  
amount due to outport banks 外埠银行同业的存款 ]xlV;m  
amount for note issue 发行纸币的款额 |F }y6 gH  
amount of bond 担保契据的款额 #,0PLU3%  
amount of consideration 代价款额 U{vt9t  
amount of contribution 供款数额 hjVct r  
amount of indebtedness 负债款额 42a.@JbLQ  
amount of principal of the loan 贷款本金额 tiZ5 :^$b4  
amount of rates chargeable 应征差饷数额 VQ5D?^'0/  
amount of share capital 股本额 }pJ6CW  
amount of sums assured 承保款额 b ^wL{q  
amount of variation 变动幅度 $4^cbk  
amount of vote 拨款数额 v+.  n9  
amount payable 应付款额 :a M ZJm  
amount receivable 应收款额 Lo^0VD!O  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 M ABrf`<b  
analysis 分析 !}Sf?nP#  
ancillary risk 附属风险 %#xdD2oN  
annual account 周年帐目；周年帐目报表；年度决算；年结 (yjx+K_[  
annual accounting date 年结日期 u^DfRd&P0  
annual allowance 每年免税额；年积金；年度津贴；年津 EZy:_xjZ  
annual balance 年度余额 _i_^s0J  
annual disposable income 每年可动用收入 I}djDtJ  
annual estimates 周年预算 -nVQB146^  
annual fee 年费 `nAR/Ye  
annual general meeting 周年大会 9yU(ei:GUo  
annual growth rate 年增率；每年增长率 k[9~Er+  
annual long-term supplement 长期个案每年补助金 00Tm]mMQX  
annual pensionable emolument 可供计算退休金的年薪 3/rEXKS  
annual report 年报 S VCTiG8t  
Annual Report on the Consumer Price Index 《消费物价指数年报》 {BkTJQ )  
annual return 周年报表；周年申报表；每年报税表格 .<0|V  
Annual Return Rules 《周年报表规则》 C-i9F%..  
annual review of consumer prices 每年消费物价回顾 kD&% 7Vz  
annual roll-forward basis 逐年延展方式 ~HWH2g  
annual salary 年薪 Gwyjie9t  
annual statement 年度报表；年度决算表
K4\{G  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 o~Jce$X  
annuitant 年金受益人 h^yLmRL  
annuity 年金 tPv3nh  
annuity contract 年金合约 BE`{? -G  
annuity on human life 人寿年金 ZY_ aE  
antecedent debt 先前的债项 #2`ST=#  
ante-dated cheque 倒填日期支票 ;DQ{6(  
anticipated expenditure 预期开支 +m|S7yr'  
anticipated net profit 预期纯利 ;WydXQ}Q^  
anticipated revenue 预期收入 q"Ct=d  
anti-inflation measure 反通货膨胀措施 RO>3U2  
anti-inflationary stance 反通货膨胀立场 |;~kHc$W  
apparent deficit 表面赤字 %sd1`1In  
apparent financial solvency 表面偿债能力 s(~tL-_ K  
apparent partner 表面合伙人 ]>j>bHG  
application for personal assessment 个人入息课税申请书 'o D31\@I  
application of fund 资金应用 M]FA y"E  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件  4RPc&%  
appointed actuary 委任精算师 h(M_ K  
appointed auditor 委任核数师；委任审计师 5k%GjT  
appointed trustee 委任的受托人 v[k;R  
appointer 委任人 c[p>*FnP  
apportioned pro rata 按比例分摊 YkOl@l$D  
apportionment 分配；分摊 K]~! =j)v  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 BHmmvbM#Qm  
apportionment formula 分摊方程式 u'Od~x^z  
apportionment of estate duty 遗产税的分摊 (R 'GrN>  
appraisal 估价；评估 1 u[a713O  
appreciable growth 可观增长 ]2:w?+
T  
appreciable impact 显着影响 C)x>/Qr~  
appreciable increase 可观增长 41-u*$   
appreciation 增值；升值 ;rp("<g:>  
appreciation against other currencies 相对其他货币升值 2O|jVGap5x  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 {RG4m{#9  
appreciation tax 增值税 b-)m'B}`  
appropriation 拨款；拨用；拨付 $N !l-lu=  
appropriation account 拨款帐目 $ #z ` R;  
Appropriation Bill 拨款法案 tu4-##{  
appropriation-in-aid system 补助拨款办法 T^z  
approved assets 核准资产 a ~  
approved basket stock 认可一篮子证券 %4bGI/\/  
approved budget 核准预算 )Y@E5Tuk>  
approved charitable donation 认可慈善捐款 D8OW|wVE  
approved charitable institution 认可慈善机构 ;u:A:Y4V  
approved currency 核准货币；认可货币 B=?m_4
\$m  
approved estimates 核准预算 dBWi1vTF  
approved estimates of expenditure 核准开支预算 U z *7J  
approved overseas insurer 核准海外保险人 A7`+XqG  
approved overseas trust company 核准海外信托公司 Z.^DJ9E<1  
approved pooled investment fund 核准汇集投资基金 3np |\i  
approved provident fund scheme 认可公积金计划 =d+~l  
approved provision 核准拨款 +#;t.&\80N  
approved redeemable share 核准可赎回股份 +'-i(]@!'  
approved regional stock 认可地区性证券 8;
%F-?  
approved retirement scheme 认可退休金计划 b0(bL_,  
approved subordinated loan 核准附属贷款 Ihn#GzM?u  
arbitrage 套戥；套汇；套利 "c9T4=]&t  
arbitrageur 套戥者；套汇者 #<$pl]>}t  
arbitrary amount 临时款项 .RazjXAY  
arrangement 措施；安排；协定 EPd9'9 S  
arrears 欠款 a)o-6  
arrears of pay 欠付薪酬 !#NGGIp;  
arrears of revenue 逾期未收税款；逾期未收的帐项 _?}[7K!~d  
articles of association 组织章程；组织细则；组织章程细则 [=EmDP:@  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 ydZS^BqG  
ascertainment of profit 确定利润 pW7#&@AR  
"Asia Clear" “亚洲结算系统”