[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 dE_I=v  
allotment notice 股份配售通知；配股通知 @$ea-fK??  
allotment of shares 股份分配 :<`hsKy&  
allowable 可获宽免；免税的
ke(LjRS  
allowable business loss 可扣除的营业亏损 SLiQHWw*J  
allowable expenses 可扣税的支出 &;)6G1X1  
allowance 免税额；津贴；备抵；准备金 #&hu-gMV  
allowance for debts 债项的免税额 F>F&+63Q-  
allowance for depreciation by wear and tear 耗损折旧免税额 >#MGGCGL  
allowance for funeral expenses 殡殓费的免税额 Ef
}rMkv  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 <AzM~]"3  
allowance for repairs and outgoings 修葺及支出方面的免税额 r}gp{Pf7e  
allowance to debtor 给债务人的津贴 A#"AqNVWv  
alteration of capital 资本更改 u/D=&"tL  
alternate trustee 候补受托人 mxpncM=q  
amalgamation 合并 fy|Ae  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 05<MsxB"w  
ambit of charges 征税范围；收费范围 U73 {Uv  
amended valuation 经修订的估值 T]5Jsr
T  
American Commodities Exchange 美国商品交易所 E+ 65  
American Express Bank Limited 美国运通银行 *d,u)l :S  
American Stock Exchange 美国证券交易所 C7]K9  
amortization 摊销 xY/ S;dE  
amount due from banks 存放银行同业的款项 CVi3nS5Yl  
amount due from banks abroad 存放海外银行同业的款项 @nJ#kd[  
amount due from holding companies 控股公司欠款 GUe&WW:Sqk  
amount due from local banks 存放本港银行同业的款项 XG5mfKMt+  
amount due to banks 银行同业的存款 Tv;|K's'  
amount due to banks abroad 海外银行同业的存款 JvHGu&Nr!  
amount due to holding companies 控股公司存款 4Qr16,Us  
amount due to local banks 本港银行同业的存款 P2n b&lVdu  
amount due to outport banks 外埠银行同业的存款 s-Mzl?o  
amount for note issue 发行纸币的款额 kCRP?sj  
amount of bond 担保契据的款额 YdgaZJs  
amount of consideration 代价款额 t._W643~  
amount of contribution 供款数额 az(u=}  
amount of indebtedness 负债款额 (i,TxjS'od  
amount of principal of the loan 贷款本金额 rZ~.tT|(  
amount of rates chargeable 应征差饷数额 nKFua l3  
amount of share capital 股本额 Um k9  
amount of sums assured 承保款额 K4vl#*qn  
amount of variation 变动幅度 W@^O'&3d  
amount of vote 拨款数额 i%+p\eeq*  
amount payable 应付款额 K"cN`Kj<*-  
amount receivable 应收款额 uC>X;<^  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 0ih=<@1K  
analysis 分析 89>U Koc?  
ancillary risk 附属风险 t` R#pQ  
annual account 周年帐目；周年帐目报表；年度决算；年结 F3\'WQh  
annual accounting date 年结日期 <Gy)|qpK[  
annual allowance 每年免税额；年积金；年度津贴；年津 /\-qz$  
annual balance 年度余额 C?bq7kD:H  
annual disposable income 每年可动用收入 qbjLTE=  
annual estimates 周年预算 Fz_SID  
annual fee 年费 BzqM$F( L,  
annual general meeting 周年大会 i
/nA(%_  
annual growth rate 年增率；每年增长率 ?qviJDD|f  
annual long-term supplement 长期个案每年补助金 kzhncku  
annual pensionable emolument 可供计算退休金的年薪 2$^n@<uZ@  
annual report 年报 R=IZFwr  
Annual Report on the Consumer Price Index 《消费物价指数年报》 "CdL?(  
annual return 周年报表；周年申报表；每年报税表格 C@ ` eYi  
Annual Return Rules 《周年报表规则》 'H<0:bQ=I  
annual review of consumer prices 每年消费物价回顾 S x';Cj-  
annual roll-forward basis 逐年延展方式 y!SElKj  
annual salary 年薪 ?Sj3-*/?  
annual statement 年度报表；年度决算表 }fW@8ji\  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 g_G'%{T7  
annuitant 年金受益人 T`f6`1x  
annuity 年金 F:.rb Ei  
annuity contract 年金合约 a%"My;8  
annuity on human life 人寿年金 #Al.Itj  
antecedent debt 先前的债项 LL+ROX^M  
ante-dated cheque 倒填日期支票 }g:y!pk  
anticipated expenditure 预期开支 `}ak;^Me  
anticipated net profit 预期纯利 Lrgv:n  
anticipated revenue 预期收入 +(iM]L$Fw%  
anti-inflation measure 反通货膨胀措施 oHkF>B [  
anti-inflationary stance 反通货膨胀立场 g&y'#,'Q~,  
apparent deficit 表面赤字 R9o3T)9V  
apparent financial solvency 表面偿债能力 F#KO!\iA+  
apparent partner 表面合伙人 .'C$w1[w  
application for personal assessment 个人入息课税申请书 ^w.x~#zI  
application of fund 资金应用 Yxye?R-:  
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 pOlo_na}[  
appointed actuary 委任精算师  $9dm2#0d  
appointed auditor 委任核数师；委任审计师 [?mDTD8zU  
appointed trustee 委任的受托人 woJO0hHR  
appointer 委任人 [vkz<sL"  
apportioned pro rata 按比例分摊 ,vEwck#  
apportionment 分配；分摊 E%\jR  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 i$HaE)qZ  
apportionment formula 分摊方程式 N.OC _H&  
apportionment of estate duty 遗产税的分摊 =.,]}  
appraisal 估价；评估 $Scb8<  
appreciable growth 可观增长 sw{,l"]<  
appreciable impact 显着影响 PDaHY  
appreciable increase 可观增长 B5>h@p-UV  
appreciation 增值；升值 zXQo pQ1  
appreciation against other currencies 相对其他货币升值 60P^aj$V  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 "Zd4e2>{M\  
appreciation tax 增值税 OJng  
appropriation 拨款；拨用；拨付 S?Q4u!FC  
appropriation account 拨款帐目 QLYb>8?"C  
Appropriation Bill 拨款法案 > ;}np F>  
appropriation-in-aid system 补助拨款办法 #/zPAcV:  
approved assets 核准资产 8munw  
approved basket stock 认可一篮子证券 XQ&iV7   
approved budget 核准预算 W!pLk/|ls  
approved charitable donation 认可慈善捐款 $e#p -z  
approved charitable institution 认可慈善机构 R4G$!6Ld  
approved currency 核准货币；认可货币 _ETG.SYq  
approved estimates 核准预算 {7&(2Z]z  
approved estimates of expenditure 核准开支预算  K*Y.mM)  
approved overseas insurer 核准海外保险人 ItGi2'}  
approved overseas trust company 核准海外信托公司 sXp>4MomV  
approved pooled investment fund 核准汇集投资基金 %;kr%%t%  
approved provident fund scheme 认可公积金计划 !={Z]J  
approved provision 核准拨款 6%Ap/zvCZ>  
approved redeemable share 核准可赎回股份 ; mF-y,E  
approved regional stock 认可地区性证券 f^il|Obzl  
approved retirement scheme 认可退休金计划 4*W ??(=j  
approved subordinated loan 核准附属贷款 zRPX mu{t  
arbitrage 套戥；套汇；套利 4`5jq)  
arbitrageur 套戥者；套汇者 hD!W&Er  
arbitrary amount 临时款项 a9PSg/p  
arrangement 措施；安排；协定 \tTZN  
arrears 欠款 7E T^,6  
arrears of pay 欠付薪酬 dABmK;  
arrears of revenue 逾期未收税款；逾期未收的帐项 n5dFp%k  
articles of association 组织章程；组织细则；组织章程细则 h')@NnFP1  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 .C(Ir  
ascertainment of profit 确定利润 Ub=g<MYHV  
"Asia Clear" “亚洲结算系统”