[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 G>?'b  
allotment notice 股份配售通知；配股通知 Pgh)+>ON  
allotment of shares 股份分配 }48o{\  
allowable 可获宽免；免税的 ~]S%b3>  
allowable business loss 可扣除的营业亏损 yq]/r=e!k  
allowable expenses 可扣税的支出 TMAart;<  
allowance 免税额；津贴；备抵；准备金 $?M$^-(e  
allowance for debts 债项的免税额 C?-_8OA  
allowance for depreciation by wear and tear 耗损折旧免税额 
.cCB,re  
allowance for funeral expenses 殡殓费的免税额 0WO-+eRB/  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 KpF/g[m  
allowance for repairs and outgoings 修葺及支出方面的免税额 N&YQZ^o  
allowance to debtor 给债务人的津贴 e00s*LdC  
alteration of capital 资本更改 o7^u@*"F  
alternate trustee 候补受托人 r(i!".Z  
amalgamation 合并 ELa:yIl0  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 RuBL_Vi  
ambit of charges 征税范围；收费范围 eGE[4Z  
amended valuation 经修订的估值 J=7<dEm&  
American Commodities Exchange 美国商品交易所 "IMq +  
American Express Bank Limited 美国运通银行 {I p)%uR  
American Stock Exchange 美国证券交易所 I>n2# -8  
amortization 摊销 bQBYzvd  
amount due from banks 存放银行同业的款项 %YV3-W8S0  
amount due from banks abroad 存放海外银行同业的款项 5 cz6\A&  
amount due from holding companies 控股公司欠款 US2Tdmy@05  
amount due from local banks 存放本港银行同业的款项 LPK[ ^  
amount due to banks 银行同业的存款 Q2 jl61d_9  
amount due to banks abroad 海外银行同业的存款 ]<<+#Rg  
amount due to holding companies 控股公司存款 0?/vcsO  
amount due to local banks 本港银行同业的存款 "Wz74bl e  
amount due to outport banks 外埠银行同业的存款 1WJ%n;  
amount for note issue 发行纸币的款额  /}&@1  
amount of bond 担保契据的款额 -h1FrDBt  
amount of consideration 代价款额 &8'QD~  
amount of contribution 供款数额 }&qr"z4  
amount of indebtedness 负债款额 D4;6}gRC  
amount of principal of the loan 贷款本金额 l~j{i/>  
amount of rates chargeable 应征差饷数额 !^_G~`r$2J  
amount of share capital 股本额 wfY]J
0l  
amount of sums assured 承保款额 eW.[M?,  
amount of variation 变动幅度 b_%W*Q  
amount of vote 拨款数额 )uxXG`,h  
amount payable 应付款额 |:G`f8
q9  
amount receivable 应收款额 e}bY 9  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 O$$$1VHYo  
analysis 分析 fNNi
k7  
ancillary risk 附属风险 Qu6Q)dZ<  
annual account 周年帐目；周年帐目报表；年度决算；年结 <F#/wU^9  
annual accounting date 年结日期 e_z"<yq  
annual allowance 每年免税额；年积金；年度津贴；年津 le.(KgRS4  
annual balance 年度余额 n&;-rj^qq  
annual disposable income 每年可动用收入 ^_o9%)RL(  
annual estimates 周年预算 ;&?l1Vu  
annual fee 年费 q@8j[15  
annual general meeting 周年大会 VSQxlAGk@  
annual growth rate 年增率；每年增长率 ~vv\A5O[|  
annual long-term supplement 长期个案每年补助金 +:m'a5D
m  
annual pensionable emolument 可供计算退休金的年薪 wML5T+  
annual report 年报 I$vM )+v=  
Annual Report on the Consumer Price Index 《消费物价指数年报》 ,.PW qfb  
annual return 周年报表；周年申报表；每年报税表格 w$)E#|i  
Annual Return Rules 《周年报表规则》 BBUXoz  
annual review of consumer prices 每年消费物价回顾 3GUJlFj  
annual roll-forward basis 逐年延展方式 Tt*n.HA  
annual salary 年薪 e
lw}(l<F  
annual statement 年度报表；年度决算表 WzxDnd<B  
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 F2k)hG*|{  
annuitant 年金受益人 Lf}@v  
annuity 年金 '@ C\,E  
annuity contract 年金合约 `Q~`Eq?@  
annuity on human life 人寿年金 L?~-<k  
antecedent debt 先前的债项 PN@[k:5(  
ante-dated cheque 倒填日期支票 $IB>a  
anticipated expenditure 预期开支 Tx!
c}  
anticipated net profit 预期纯利 (y;8izp9!  
anticipated revenue 预期收入 ecl$z6'c  
anti-inflation measure 反通货膨胀措施 6: o?@%  
anti-inflationary stance 反通货膨胀立场 ]'a9>o  
apparent deficit 表面赤字 i][af  
apparent financial solvency 表面偿债能力 8E9W\@\  
apparent partner 表面合伙人 a}]zwV&  
application for personal assessment 个人入息课税申请书 DU.nXwl]  
application of fund 资金应用 Tl ?]K  
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 //\UthOT  
appointed actuary 委任精算师 $xU5vCwAo  
appointed auditor 委任核数师；委任审计师 B\z4o\am%  
appointed trustee 委任的受托人 Q?\rwnW?U  
appointer 委任人 ?a]uyw,  
apportioned pro rata 按比例分摊 Ikbz3]F^V  
apportionment 分配；分摊 m+Bt9|d  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 V$7SVq  
apportionment formula 分摊方程式 3%$nRP X  
apportionment of estate duty 遗产税的分摊 _'lrI23I  
appraisal 估价；评估 {}TR'Y4  
appreciable growth 可观增长 |Skxa\MI  
appreciable impact 显着影响
DMY?'Nts!  
appreciable increase 可观增长 ;v?!Pml2k  
appreciation 增值；升值 5$ra4+k0  
appreciation against other currencies 相对其他货币升值 c>*RQ4vE  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 jLEwFPz  
appreciation tax 增值税 X(;,-7Jw  
appropriation 拨款；拨用；拨付 k 8Swra?j  
appropriation account 拨款帐目 c%
+9uu3  
Appropriation Bill 拨款法案 :"aCl~cy9g  
appropriation-in-aid system 补助拨款办法 -r!N; s$t  
approved assets 核准资产 e2v[ma-  
approved basket stock 认可一篮子证券 XNU[\I  
approved budget 核准预算 fem>WPvG  
approved charitable donation 认可慈善捐款 ^|(w)Sy  
approved charitable institution 认可慈善机构 _e;$Y#`EO  
approved currency 核准货币；认可货币 ~X/1%  
approved estimates 核准预算 }"'^.FG^_  
approved estimates of expenditure 核准开支预算 =N9a!ii|  
approved overseas insurer 核准海外保险人 uW8LG\Z>D5  
approved overseas trust company 核准海外信托公司 ci@U a}T  
approved pooled investment fund 核准汇集投资基金 @qfVt  
approved provident fund scheme 认可公积金计划 fdD?"z  
approved provision 核准拨款 ]B<Hrnn  
approved redeemable share 核准可赎回股份 cIO7RD$8  
approved regional stock 认可地区性证券 JRm:hf'  
approved retirement scheme 认可退休金计划 l(T CF  
approved subordinated loan 核准附属贷款 q,JMmhWaT  
arbitrage 套戥；套汇；套利 /8GgEW9Q~G  
arbitrageur 套戥者；套汇者 ,4-)  e  
arbitrary amount 临时款项 I]]3=?Y  
arrangement 措施；安排；协定 ' y [eH  
arrears 欠款 J/j?;qx]j  
arrears of pay 欠付薪酬 wPn#>\/L  
arrears of revenue 逾期未收税款；逾期未收的帐项 8/;q~:v  
articles of association 组织章程；组织细则；组织章程细则 Fvy__qcHi  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 $f-f0t'  
ascertainment of profit 确定利润 Y d4J:  
"Asia Clear" “亚洲结算系统”