[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 @QdnjX
II*  
allotment notice 股份配售通知；配股通知 ?^9BMQ+  
allotment of shares 股份分配 #6=MKpR  
allowable 可获宽免；免税的 iA'As%S1  
allowable business loss 可扣除的营业亏损 i%;"[M  
allowable expenses 可扣税的支出 l!?yu]Yon  
allowance 免税额；津贴；备抵；准备金 OQp, 3M{_  
allowance for debts 债项的免税额 FI"HJwAs  
allowance for depreciation by wear and tear 耗损折旧免税额 S2K#[mDG  
allowance for funeral expenses 殡殓费的免税额 sN~\+_  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 Nxk(mec"  
allowance for repairs and outgoings 修葺及支出方面的免税额 PD6_)PXn  
allowance to debtor 给债务人的津贴 7Xg?U'X  
alteration of capital 资本更改 aD9q^EoEs  
alternate trustee 候补受托人 ;3"@g] e  
amalgamation 合并 j6S"UwJjp  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 :,S98
z#  
ambit of charges 征税范围；收费范围 #HAC*n  
amended valuation 经修订的估值 Pbn!KX~F~  
American Commodities Exchange 美国商品交易所 W.I\J<=V  
American Express Bank Limited 美国运通银行 y('k`>C  
American Stock Exchange 美国证券交易所 Kqg!,Sn|  
amortization 摊销 PFrfd_s{>\  
amount due from banks 存放银行同业的款项 'yY>as  
amount due from banks abroad 存放海外银行同业的款项
""% A'TZ  
amount due from holding companies 控股公司欠款 5~'IKcW<  
amount due from local banks 存放本港银行同业的款项 GZ3 ]N  
amount due to banks 银行同业的存款 J !HjeZ  
amount due to banks abroad 海外银行同业的存款 0uvzxmN  
amount due to holding companies 控股公司存款 5Bjgr  
amount due to local banks 本港银行同业的存款 DyO$P#~?  
amount due to outport banks 外埠银行同业的存款 ?o*I9 [Z)  
amount for note issue 发行纸币的款额 PuL<^aJ  
amount of bond 担保契据的款额 =0qpVFvU  
amount of consideration 代价款额 R>/NE!q  
amount of contribution 供款数额 mr:CuqJ  
amount of indebtedness 负债款额 b2C`g]ibQ  
amount of principal of the loan 贷款本金额 By)u-)g9  
amount of rates chargeable 应征差饷数额 J00
VTb`  
amount of share capital 股本额 !do?~$Og  
amount of sums assured 承保款额 !w39FfU{  
amount of variation 变动幅度 \ZI'|Ad  
amount of vote 拨款数额 !bnyJA  
amount payable 应付款额 U{@5*4  
amount receivable 应收款额 T-_"|-k}P%  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 5jB*fIz  
analysis 分析 3g~'5Ao  
ancillary risk 附属风险 Lel|,mc`k2  
annual account 周年帐目；周年帐目报表；年度决算；年结 qS|\JG  
annual accounting date 年结日期 ntVS:F
 
annual allowance 每年免税额；年积金；年度津贴；年津 -7 U|a/  
annual balance 年度余额 yQNV@T<o  
annual disposable income 每年可动用收入 _hu
")os  
annual estimates 周年预算 R?o$Y6}5  
annual fee 年费 -n80&  
annual general meeting 周年大会 _)T5lEFl=  
annual growth rate 年增率；每年增长率 AlXNg!j;5K  
annual long-term supplement 长期个案每年补助金 iB TYY{-wF  
annual pensionable emolument 可供计算退休金的年薪 iB[~U3  
annual report 年报 c0&Rg#  
Annual Report on the Consumer Price Index 《消费物价指数年报》 @#g<IBG=*  
annual return 周年报表；周年申报表；每年报税表格 vw,rF`LjZ  
Annual Return Rules 《周年报表规则》 ;r[@v347  
annual review of consumer prices 每年消费物价回顾 (QoI<j""  
annual roll-forward basis 逐年延展方式 EJ@p-}I!  
annual salary 年薪 gKYfQ+  
annual statement 年度报表；年度决算表 c2t=_aAIPQ  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 \R36w^c3  
annuitant 年金受益人 Gs+3
e8  
annuity 年金 G 0%6ch^%  
annuity contract 年金合约 ="wzq+U  
annuity on human life 人寿年金 KG H/^!u+R  
antecedent debt 先前的债项 {!t7[Ctb  
ante-dated cheque 倒填日期支票 }G4ztiuG  
anticipated expenditure 预期开支 u_(VEfs4  
anticipated net profit 预期纯利 l i~d?>  
anticipated revenue 预期收入 FCi U  
anti-inflation measure 反通货膨胀措施 #txE=e"&o  
anti-inflationary stance 反通货膨胀立场 CHrFM@CM  
apparent deficit 表面赤字 TJ q~)Bm  
apparent financial solvency 表面偿债能力 +_XzmjnDd  
apparent partner 表面合伙人 "j;4 k.`h  
application for personal assessment 个人入息课税申请书 Dn&D!B  
application of fund 资金应用 EkgE_8  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 i;LXu%3\  
appointed actuary 委任精算师 'Vyt4^$%  
appointed auditor 委任核数师；委任审计师 T}V!`0vKw  
appointed trustee 委任的受托人 5? hw !  
appointer 委任人 3)\8%Ox  
apportioned pro rata 按比例分摊 ]E\n9X-{  
apportionment 分配；分摊 vnW
WneeNr  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 ):i&`}SY  
apportionment formula 分摊方程式 0"CG7Vg,zh  
apportionment of estate duty 遗产税的分摊 Vn*tpbz  
appraisal 估价；评估 bFe+m1Q_  
appreciable growth 可观增长 0 stc9_O  
appreciable impact 显着影响 QUu}Xg:  
appreciable increase 可观增长 sZx/Ee   
appreciation 增值；升值 =c/wplv*  
appreciation against other currencies 相对其他货币升值 !O`(JSoG  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 #Q2Y&2`yGT  
appreciation tax 增值税 Vx~,Uex0+  
appropriation 拨款；拨用；拨付 ]IoUwgpI)  
appropriation account 拨款帐目 U}[I   
Appropriation Bill 拨款法案 %Ev4]}2C1  
appropriation-in-aid system 补助拨款办法 xuqv6b.  
approved assets 核准资产 $0vb
^  
approved basket stock 认可一篮子证券 o4|M0  
approved budget 核准预算 G1vNt7  
approved charitable donation 认可慈善捐款 {phNd s%  
approved charitable institution 认可慈善机构 &*+'>UEe5  
approved currency 核准货币；认可货币 8C*c{(4  
approved estimates 核准预算 vQ;Ex  
approved estimates of expenditure 核准开支预算 /Mvf8v  
approved overseas insurer 核准海外保险人 .&DhN#EN0  
approved overseas trust company 核准海外信托公司 r"P|dlV-  
approved pooled investment fund 核准汇集投资基金 Wk)OkIFR  
approved provident fund scheme 认可公积金计划 R}O_[  
approved provision 核准拨款 ~_/(t'9  
approved redeemable share 核准可赎回股份 vEJWFoeEFm  
approved regional stock 认可地区性证券 < jJ  
approved retirement scheme 认可退休金计划 wOU_*uY@6'  
approved subordinated loan 核准附属贷款 G3Z)Z)N  
arbitrage 套戥；套汇；套利 &5yVxL:  
arbitrageur 套戥者；套汇者 <g"{Wv: h  
arbitrary amount 临时款项 >CHrg]9  
arrangement 措施；安排；协定 #d6)#:uss  
arrears 欠款 PGqQ@6B  
arrears of pay 欠付薪酬 aDU<wxnSvO  
arrears of revenue 逾期未收税款；逾期未收的帐项 ?8'*,bK  
articles of association 组织章程；组织细则；组织章程细则 'uBu6G  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 N sXHO  
ascertainment of profit 确定利润 16=sij%A  
"Asia Clear" “亚洲结算系统”