[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 O9AFQ)u   
allotment notice 股份配售通知；配股通知 A,3qjd,$ c  
allotment of shares 股份分配 PM'2zP[*W  
allowable 可获宽免；免税的 `oM'H+  
allowable business loss 可扣除的营业亏损 ?F*I2rt#  
allowable expenses 可扣税的支出 1X9J[5|ll  
allowance 免税额；津贴；备抵；准备金 UKPr[  
allowance for debts 债项的免税额 %OP|%^2  
allowance for depreciation by wear and tear 耗损折旧免税额 ]0W64cuT  
allowance for funeral expenses 殡殓费的免税额 kU.@HJ[@j  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 J|<C;[du>  
allowance for repairs and outgoings 修葺及支出方面的免税额 &2I8!Ia  
allowance to debtor 给债务人的津贴 zV(aw~CbZ  
alteration of capital 资本更改 DgB;6Wl  
alternate trustee 候补受托人 ImbA2Gcs  
amalgamation 合并 c:<a"$  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 q$Ms7`a  
ambit of charges 征税范围；收费范围 4&v&XLkb  
amended valuation 经修订的估值 k$pND,Ws  
American Commodities Exchange 美国商品交易所 kfZ(
:3W$  
American Express Bank Limited 美国运通银行 pWP1$;8   
American Stock Exchange 美国证券交易所 [8%q@6[  
amortization 摊销 7nP{a"4_  
amount due from banks 存放银行同业的款项 0Gu?;]GSv  
amount due from banks abroad 存放海外银行同业的款项 "bQi+@  
amount due from holding companies 控股公司欠款 *kcc]*6@s  
amount due from local banks 存放本港银行同业的款项 N>1d]DrQR  
amount due to banks 银行同业的存款 M}q;\}  
amount due to banks abroad 海外银行同业的存款 L!,@_   
amount due to holding companies 控股公司存款 '(g;nU<  
amount due to local banks 本港银行同业的存款 ^Y5I OX:  
amount due to outport banks 外埠银行同业的存款 |$~]|SK  
amount for note issue 发行纸币的款额 6\`8b&'n  
amount of bond 担保契据的款额 {dn:1IcN  
amount of consideration 代价款额 .tQ(q=#  
amount of contribution 供款数额 S\!vDtD@  
amount of indebtedness 负债款额 $1Zr.ERL|(  
amount of principal of the loan 贷款本金额 bW=3X- )  
amount of rates chargeable 应征差饷数额 7PBE(d%m  
amount of share capital 股本额 m9+?>/R  
amount of sums assured 承保款额 Q{an[9To~P  
amount of variation 变动幅度 -eIo  
amount of vote 拨款数额 Hi*|f!,H?  
amount payable 应付款额 g:GywXW  
amount receivable 应收款额 G;EJ\J6@Yw  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 lcgG5/82  
analysis 分析 'f.k'2T  
ancillary risk 附属风险 S4-jFD)U  
annual account 周年帐目；周年帐目报表；年度决算；年结 B<n[yiJ}  
annual accounting date 年结日期 #9~,d<H  
annual allowance 每年免税额；年积金；年度津贴；年津 4:pgZz!  
annual balance 年度余额 N Z,}v3  
annual disposable income 每年可动用收入  VJ_fA}U  
annual estimates 周年预算 P ?nk>  
annual fee 年费 P"]l/  
annual general meeting 周年大会 -=5~-
72~  
annual growth rate 年增率；每年增长率 #kA?*i[T  
annual long-term supplement 长期个案每年补助金 \fuz`fK:  
annual pensionable emolument 可供计算退休金的年薪 3d4A~!Iz  
annual report 年报 He}?\C Bo  
Annual Report on the Consumer Price Index 《消费物价指数年报》 `AvK=]  
annual return 周年报表；周年申报表；每年报税表格 A|YgA66M  
Annual Return Rules 《周年报表规则》 b;#_?2c  
annual review of consumer prices 每年消费物价回顾 w{So(AF  
annual roll-forward basis 逐年延展方式 v~jm<{={g  
annual salary 年薪 J9DI(`  
annual statement 年度报表；年度决算表 "?lz[K>  
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 LZ.Xcy  
annuitant 年金受益人 _VTpfeL@n  
annuity 年金 ;Krb/qr4_  
annuity contract 年金合约 x'..j5  
annuity on human life 人寿年金 Ei\>gXTH1-  
antecedent debt 先前的债项 @^ *62  
ante-dated cheque 倒填日期支票 67Qu<9}<-  
anticipated expenditure 预期开支 |5X59! JL  
anticipated net profit 预期纯利 11kyrv  
anticipated revenue 预期收入 I,HtW),  
anti-inflation measure 反通货膨胀措施 " a,4E{7  
anti-inflationary stance 反通货膨胀立场 +v:]#1  
apparent deficit 表面赤字 5MKM;6cA&p  
apparent financial solvency 表面偿债能力 DT)][V^w  
apparent partner 表面合伙人  N&kUTSd  
application for personal assessment 个人入息课税申请书 9F?-zn;2s  
application of fund 资金应用 >5"e<mwD7d  
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 DuDt'^]  
appointed actuary 委任精算师 4VwMl)8ic  
appointed auditor 委任核数师；委任审计师 .Dl ?a>I  
appointed trustee 委任的受托人 p] /[ji  
appointer 委任人 VmN7a6a  
apportioned pro rata 按比例分摊 r<Cr)%z!  
apportionment 分配；分摊 V2M4g  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 "5O>egt  
apportionment formula 分摊方程式 /c 7z[|  
apportionment of estate duty 遗产税的分摊 &zJ*afi)  
appraisal 估价；评估 )pT5"{  
appreciable growth 可观增长 "#-iD  
appreciable impact 显着影响 aNNRw(0/  
appreciable increase 可观增长 t u{ ~:Z(  
appreciation 增值；升值 (C"q-0?n  
appreciation against other currencies 相对其他货币升值 - 1d*zySL  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 c00rq ~<K  
appreciation tax 增值税 N-knhA  
appropriation 拨款；拨用；拨付 OVU)t]  
appropriation account 拨款帐目 @G=7A;-pv0  
Appropriation Bill 拨款法案 sPeTW*HeR  
appropriation-in-aid system 补助拨款办法 jw{B8<@s  
approved assets 核准资产 }1~9i'o%Z  
approved basket stock 认可一篮子证券 ^Jq('@  
approved budget 核准预算 ls!A'@J  
approved charitable donation 认可慈善捐款 (_>SuQK  
approved charitable institution 认可慈善机构 zwJ&K;"y(  
approved currency 核准货币；认可货币 VKX|0~  
approved estimates 核准预算 =>tkc/aa  
approved estimates of expenditure 核准开支预算 /IJy'@B  
approved overseas insurer 核准海外保险人 S-Vj$asv!  
approved overseas trust company 核准海外信托公司 hfyU}`]  
approved pooled investment fund 核准汇集投资基金 /2c(6h  
approved provident fund scheme 认可公积金计划 8wOscL f:  
approved provision 核准拨款 Ut;4`>T  
approved redeemable share 核准可赎回股份 US"g>WLwJ  
approved regional stock 认可地区性证券 q/54=8*h0  
approved retirement scheme 认可退休金计划 6o\uv   
approved subordinated loan 核准附属贷款 Zl3e=sg=  
arbitrage 套戥；套汇；套利 q oi21mCn  
arbitrageur 套戥者；套汇者 yt5<J -m  
arbitrary amount 临时款项 Ddg!1SF  
arrangement 措施；安排；协定 eA-oqolY  
arrears 欠款 udA@9a^;  
arrears of pay 欠付薪酬 j3/6hE
>  
arrears of revenue 逾期未收税款；逾期未收的帐项 7(h@5  
articles of association 组织章程；组织细则；组织章程细则 RJerx:]  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 g)r{LxT#+  
ascertainment of profit 确定利润 .udLMS/_  
"Asia Clear" “亚洲结算系统”