[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 S8+l!$7  
allotment notice 股份配售通知；配股通知 :-lq Yd5^  
allotment of shares 股份分配 MxUbx+_N  
allowable 可获宽免；免税的 k3e6y  
allowable business loss 可扣除的营业亏损 0I:5}$+J?  
allowable expenses 可扣税的支出 7'65+c[&  
allowance 免税额；津贴；备抵；准备金 -;ra(L`  
allowance for debts 债项的免税额 N`$F>E,T%  
allowance for depreciation by wear and tear 耗损折旧免税额 HmkxE  
allowance for funeral expenses 殡殓费的免税额 E2t&@t%W  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 MK@rx6<9  
allowance for repairs and outgoings 修葺及支出方面的免税额 m xBx?xM-  
allowance to debtor 给债务人的津贴 ]Hq,Pr_+  
alteration of capital 资本更改 W(Md0*   
alternate trustee 候补受托人 Wd+G)Mu_=  
amalgamation 合并 FGie*t  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 \ltS~EuWU  
ambit of charges 征税范围；收费范围 #Ef!X  
amended valuation 经修订的估值 1Y;.fZE  
American Commodities Exchange 美国商品交易所 ?Q+*[YEJ5  
American Express Bank Limited 美国运通银行 "L`BuAB  
American Stock Exchange 美国证券交易所 kOdpW  
amortization 摊销 EYZ&%.Sy5  
amount due from banks 存放银行同业的款项 GVu[X?q@|  
amount due from banks abroad 存放海外银行同业的款项 v _:KqdmO]  
amount due from holding companies 控股公司欠款 #G?#ot2o  
amount due from local banks 存放本港银行同业的款项 =Ti @Y  
amount due to banks 银行同业的存款 iPY)Ew`Im  
amount due to banks abroad 海外银行同业的存款 [`s.fk
b8  
amount due to holding companies 控股公司存款 5} <OB-9  
amount due to local banks 本港银行同业的存款 1zG6^U  
amount due to outport banks 外埠银行同业的存款 =./PY10'  
amount for note issue 发行纸币的款额 2A =Y  
amount of bond 担保契据的款额 X2;72  
amount of consideration 代价款额 F|/6;&*?M  
amount of contribution 供款数额 ~`^kP.()  
amount of indebtedness 负债款额 ^c9_F9N  
amount of principal of the loan 贷款本金额 m8x?`Gw~jw  
amount of rates chargeable 应征差饷数额 g:xg ~H2  
amount of share capital 股本额 5-k gGO
t  
amount of sums assured 承保款额 2M \7j  
amount of variation 变动幅度 7fzH(H  
amount of vote 拨款数额 4M|C>My  
amount payable 应付款额  f<$*,P  
amount receivable 应收款额 n[qnrk*3 %  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 py':36'  
analysis 分析 _A& [rBm|  
ancillary risk 附属风险 E BoC,{R#  
annual account 周年帐目；周年帐目报表；年度决算；年结 c+7I  
annual accounting date 年结日期 [`E_/95  
annual allowance 每年免税额；年积金；年度津贴；年津 xhCQRw  
annual balance 年度余额 d(d3@b4Ta  
annual disposable income 每年可动用收入 d2US~.;>l  
annual estimates 周年预算 VPuo!H  
annual fee 年费 >Di`zw~  
annual general meeting 周年大会 vN@0
4a\h  
annual growth rate 年增率；每年增长率 9!_LsQ\)  
annual long-term supplement 长期个案每年补助金 yw%ES  
annual pensionable emolument 可供计算退休金的年薪 xaB#GdD  
annual report 年报 g`C"t3~%S  
Annual Report on the Consumer Price Index 《消费物价指数年报》 >ifys)wg>  
annual return 周年报表；周年申报表；每年报税表格 :RZ'_5P[If  
Annual Return Rules 《周年报表规则》 s!yD%zO  
annual review of consumer prices 每年消费物价回顾 nGK=Nf.5  
annual roll-forward basis 逐年延展方式 W!kF(O NA  
annual salary 年薪 TNeL%s?B3  
annual statement 年度报表；年度决算表 %}-ogi
/c  
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 D'{o3Q,%K  
annuitant 年金受益人  r3OtQ  
annuity 年金 xO%yjG=  
annuity contract 年金合约 U8HuqFC  
annuity on human life 人寿年金 g2} aEfp!H  
antecedent debt 先前的债项 2$b1q!g<  
ante-dated cheque 倒填日期支票 qC& xuu|  
anticipated expenditure 预期开支 ygm6(+  
anticipated net profit 预期纯利 /:BC<]s  
anticipated revenue 预期收入 [I'q"yRu]i  
anti-inflation measure 反通货膨胀措施 1rue+GL  
anti-inflationary stance 反通货膨胀立场 0pB'^Q{  
apparent deficit 表面赤字 ;[g~h |{6  
apparent financial solvency 表面偿债能力 @n9iOf~<  
apparent partner 表面合伙人 p<Tg }fg  
application for personal assessment 个人入息课税申请书 BVH)!]m0  
application of fund 资金应用 e$Y7V  
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 s2 aFme  
appointed actuary 委任精算师 1GLb^:~A  
appointed auditor 委任核数师；委任审计师 N>P" $  
appointed trustee 委任的受托人 j\Fbi3H  
appointer 委任人 z5<&}Vh;P  
apportioned pro rata 按比例分摊 $gk=~p|  
apportionment 分配；分摊 Kuk@x.~0m  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 }095U(@  
apportionment formula 分摊方程式 =KnHa.%  
apportionment of estate duty 遗产税的分摊 c^&:':Z%'  
appraisal 估价；评估 ygQAA
!&']  
appreciable growth 可观增长 /z)8k4  
appreciable impact 显着影响 @Y(7n/*  
appreciable increase 可观增长 _jxysFl=  
appreciation 增值；升值 KO}TCa  
appreciation against other currencies 相对其他货币升值 3z#
fFP@E  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 )^)|b5,  
appreciation tax 增值税 ]i `~J  
appropriation 拨款；拨用；拨付 HC>k/Gk"  
appropriation account 拨款帐目 xB
w ua;  
Appropriation Bill 拨款法案 5$$]ZMof  
appropriation-in-aid system 补助拨款办法 abEdZ)$  
approved assets 核准资产 '=(yh{W  
approved basket stock 认可一篮子证券 9~iDL|0'~  
approved budget 核准预算 V|nJ%G\  
approved charitable donation 认可慈善捐款 3A\Hiy!{F  
approved charitable institution 认可慈善机构  f|yq~3x)  
approved currency 核准货币；认可货币 RcI0n"Gi_  
approved estimates 核准预算 vDc&m  
approved estimates of expenditure 核准开支预算 ?DNeL; 6  
approved overseas insurer 核准海外保险人 ??P3
gA  
approved overseas trust company 核准海外信托公司 SQuW`EHBgs  
approved pooled investment fund 核准汇集投资基金 ]tbl1=|  
approved provident fund scheme 认可公积金计划 5y~B/.YY  
approved provision 核准拨款 f-}_  
approved redeemable share 核准可赎回股份 !#WJ(zSq  
approved regional stock 认可地区性证券 n0^3F1Z  
approved retirement scheme 认可退休金计划 PC!X<C8*  
approved subordinated loan 核准附属贷款 C$v !emu  
arbitrage 套戥；套汇；套利
IF ?  
arbitrageur 套戥者；套汇者 |qq29dS?  
arbitrary amount 临时款项 )L,Nh~  
arrangement 措施；安排；协定 HuD~( CI.  
arrears 欠款 +2s][^-KV  
arrears of pay 欠付薪酬 6". v6  
arrears of revenue 逾期未收税款；逾期未收的帐项 9v}vCg  
articles of association 组织章程；组织细则；组织章程细则 S?~/ V]  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 m W4tW  
ascertainment of profit 确定利润 7bkh")^  
"Asia Clear" “亚洲结算系统”