[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 ]=%6n@z'  
allotment notice 股份配售通知；配股通知 ByuBZ!m  
allotment of shares 股份分配 S*>T%#F6Uo  
allowable 可获宽免；免税的 R8:5N3Fx  
allowable business loss 可扣除的营业亏损 }zS5o [OE  
allowable expenses 可扣税的支出 g1?9ge1  
allowance 免税额；津贴；备抵；准备金 Mo<q(_ZeRP  
allowance for debts 债项的免税额 Be6+YM5Cl  
allowance for depreciation by wear and tear 耗损折旧免税额 $5/d?q-ts{  
allowance for funeral expenses 殡殓费的免税额 r{t6Vv2J  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 @tPr\F  
allowance for repairs and outgoings 修葺及支出方面的免税额 gwsIzYV  
allowance to debtor 给债务人的津贴 \EU^`o+  
alteration of capital 资本更改 
u#rbc"  
alternate trustee 候补受托人 M|
j=J{r  
amalgamation 合并 ^ <qi&*  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 `Oi#`lC\  
ambit of charges 征税范围；收费范围 UlXxG|  
amended valuation 经修订的估值 *Ti"8^`6  
American Commodities Exchange 美国商品交易所 <YtjE!2  
American Express Bank Limited 美国运通银行 J^ewG  
American Stock Exchange 美国证券交易所 t$~'$kM)<  
amortization 摊销 ^[r1Dk  
amount due from banks 存放银行同业的款项 ez!W0  
amount due from banks abroad 存放海外银行同业的款项 $|@vmv0  
amount due from holding companies 控股公司欠款 `'^o45  
amount due from local banks 存放本港银行同业的款项 tk*-Cx?_  
amount due to banks 银行同业的存款 YvcV801Go  
amount due to banks abroad 海外银行同业的存款  F81EZ/  
amount due to holding companies 控股公司存款 r#2Fk&Z9  
amount due to local banks 本港银行同业的存款 p}h.2)PO  
amount due to outport banks 外埠银行同业的存款 L-:@Om!  
amount for note issue 发行纸币的款额 8PH4v\tJEK  
amount of bond 担保契据的款额 V2`Ud[  
amount of consideration 代价款额 +-(,'slov  
amount of contribution 供款数额 \>pm (gF  
amount of indebtedness 负债款额 \lm]G7h  
amount of principal of the loan 贷款本金额 fqY'Uq$=  
amount of rates chargeable 应征差饷数额 uSRhIKy  
amount of share capital 股本额 :{ZwzJ  
amount of sums assured 承保款额 :UP8nq  
amount of variation 变动幅度 +0z7}u\x  
amount of vote 拨款数额 X[r0$yuE  
amount payable 应付款额 1%*\* z  
amount receivable 应收款额 G`kz 0Vk  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 NU?<bIQ  
analysis 分析 );VuZsmi  
ancillary risk 附属风险 s[y.gR.(  
annual account 周年帐目；周年帐目报表；年度决算；年结 P_N F;v5v  
annual accounting date 年结日期 G%: 3.:E"  
annual allowance 每年免税额；年积金；年度津贴；年津 <$zhNu~  
annual balance 年度余额 UWqD)6  
annual disposable income 每年可动用收入 LtX53c  
annual estimates 周年预算 +)WU:aKI  
annual fee 年费 ;5.&TQT  
annual general meeting 周年大会 Wh| T3&  
annual growth rate 年增率；每年增长率 _p%n%Oce
 
annual long-term supplement 长期个案每年补助金 ~=iH*AQR  
annual pensionable emolument 可供计算退休金的年薪 prN+{N8YC  
annual report 年报 o h\$u5  
Annual Report on the Consumer Price Index 《消费物价指数年报》 |u^S}"@3sU  
annual return 周年报表；周年申报表；每年报税表格 =t)qy5  
Annual Return Rules 《周年报表规则》 viUJ4Pn
 
annual review of consumer prices 每年消费物价回顾 ^}p##7t[  
annual roll-forward basis 逐年延展方式 AQ@)'  
annual salary 年薪 vg[
3\!8z[  
annual statement 年度报表；年度决算表 {9}CU ~R  
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 <>9!oOa  
annuitant 年金受益人 ]#^v754X^T  
annuity 年金 oo2d,  
annuity contract 年金合约 ls:oC},p*  
annuity on human life 人寿年金 ^ex\S8j  
antecedent debt 先前的债项 |r Aot2  
ante-dated cheque 倒填日期支票 4jC)"tch  
anticipated expenditure 预期开支 Z;81"
  
anticipated net profit 预期纯利 +sjzT[ Dn  
anticipated revenue 预期收入 {~&Q"8 }G  
anti-inflation measure 反通货膨胀措施 Vez8~r3  
anti-inflationary stance 反通货膨胀立场 dB[4NT  
apparent deficit 表面赤字 CAC4A
  
apparent financial solvency 表面偿债能力 rf%lhBv  
apparent partner 表面合伙人 ;[R6rV He{  
application for personal assessment 个人入息课税申请书 8I
/3T  
application of fund 资金应用 lMGO4U[z  
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 aMhVO(+FW  
appointed actuary 委任精算师 *$-X&.h[  
appointed auditor 委任核数师；委任审计师 dGBjV #bNT  
appointed trustee 委任的受托人 *YeQCt-l  
appointer 委任人 aF^NYe  
apportioned pro rata 按比例分摊  XyE$0i~t  
apportionment 分配；分摊 pN5kcvQ  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 -i2rcH  
apportionment formula 分摊方程式 w=WF$)ZU  
apportionment of estate duty 遗产税的分摊 Uc {m##!  
appraisal 估价；评估 ^wd@mWxx  
appreciable growth 可观增长 ;un@ E:  
appreciable impact 显着影响 3;BI wb_  
appreciable increase 可观增长 d7vPZ_j^z  
appreciation 增值；升值 3< ?+Yhq  
appreciation against other currencies 相对其他货币升值 b/:wpy+9Z  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 G5/A{1sz&  
appreciation tax 增值税 /ki-Tha  
appropriation 拨款；拨用；拨付 gPMfn:a-8  
appropriation account 拨款帐目 lxL.ztL  
Appropriation Bill 拨款法案 Mg`!tFe3  
appropriation-in-aid system 补助拨款办法 j9[I6ko5'  
approved assets 核准资产 %T]^,y$n  
approved basket stock 认可一篮子证券 lEFd^@t  
approved budget 核准预算 %o%V4K*  
approved charitable donation 认可慈善捐款 {V QGfN  
approved charitable institution 认可慈善机构 +mVAmG@  
approved currency 核准货币；认可货币 3Xu|hkK\e  
approved estimates 核准预算 ;F"! $Z/  
approved estimates of expenditure 核准开支预算 8eS(gKD  
approved overseas insurer 核准海外保险人 `w:kY9  
approved overseas trust company 核准海外信托公司 JpfA+r  
approved pooled investment fund 核准汇集投资基金 kx;X:I(5&P  
approved provident fund scheme 认可公积金计划 z:#]P0  
approved provision 核准拨款 BeVDTk:  
approved redeemable share 核准可赎回股份 fYk>LW  
approved regional stock 认可地区性证券 .u7}p#  
approved retirement scheme 认可退休金计划 bLai@mL&a  
approved subordinated loan 核准附属贷款 AuXUD9-  
arbitrage 套戥；套汇；套利 uH9Vj<E$K  
arbitrageur 套戥者；套汇者 iX+8!>Q  
arbitrary amount 临时款项 x'`{#bKD  
arrangement 措施；安排；协定 gA(npsUHI  
arrears 欠款 `;6M|5G  
arrears of pay 欠付薪酬 ~o^|>]  
arrears of revenue 逾期未收税款；逾期未收的帐项 xO )c23Z)]  
articles of association 组织章程；组织细则；组织章程细则 O0#[hY,  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 bu _ @>`S  
ascertainment of profit 确定利润 M[mYG _{J  
"Asia Clear" “亚洲结算系统”