[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 GK[9IF#_>  
allotment notice 股份配售通知；配股通知 }}k*i0  
allotment of shares 股份分配 0G2Y_A&e**  
allowable 可获宽免；免税的 Oqq'r"S  
allowable business loss 可扣除的营业亏损 f.uy;v  
allowable expenses 可扣税的支出 M0OIcMTv  
allowance 免税额；津贴；备抵；准备金 ^YB2E*  
allowance for debts 债项的免税额 VE}r'MBk  
allowance for depreciation by wear and tear 耗损折旧免税额 'fCSP|  
allowance for funeral expenses 殡殓费的免税额 dczSW]%  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 .?LRt  
allowance for repairs and outgoings 修葺及支出方面的免税额 emB<{kOkw  
allowance to debtor 给债务人的津贴 1kR. .p<"  
alteration of capital 资本更改 )d2:r 07a  
alternate trustee 候补受托人 i ^2A:6}?  
amalgamation 合并 G;EJ\J6@Yw  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 lcgG5/82  
ambit of charges 征税范围；收费范围 #z7yoP  
amended valuation 经修订的估值 V`HnFAW  
American Commodities Exchange 美国商品交易所 B<n[yiJ}  
American Express Bank Limited 美国运通银行 k8%@PC$  
American Stock Exchange 美国证券交易所 4^ U%` 1  
amortization 摊销  yK$aVK"  
amount due from banks 存放银行同业的款项 rS8\Vf]F  
amount due from banks abroad 存放海外银行同业的款项 8Op^6rX4  
amount due from holding companies 控股公司欠款 {J,4g:4G  
amount due from local banks 存放本港银行同业的款项 #kA?*i[T  
amount due to banks 银行同业的存款 E> $_ $'  
amount due to banks abroad 海外银行同业的存款 l-S0Gn/'X  
amount due to holding companies 控股公司存款 bf{_U%`  
amount due to local banks 本港银行同业的存款 sLXM$SMBh  
amount due to outport banks 外埠银行同业的存款 +{C)^!zBK  
amount for note issue 发行纸币的款额 NJVkn~<  
amount of bond 担保契据的款额 ^:}C,lIrG  
amount of consideration 代价款额 z%
iPk'^  
amount of contribution 供款数额 _VTpfeL@n  
amount of indebtedness 负债款额 *::.Uo4O  
amount of principal of the loan 贷款本金额 7J ?s&x  
amount of rates chargeable 应征差饷数额 g j]8/~lr  
amount of share capital 股本额 @+Sr~:K  
amount of sums assured 承保款额 78~/1-  
amount of variation 变动幅度  Fq5u%S  
amount of vote 拨款数额 %e3E}m>  
amount payable 应付款额 AE~@F4MK  
amount receivable 应收款额 FQ`1c[M@  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 )N607 Fa-  
analysis 分析 @!
O(%0 =  
ancillary risk 附属风险 `'k2gq&  
annual account 周年帐目；周年帐目报表；年度决算；年结 "@/pQoLy  
annual accounting date 年结日期 <>Dw8?O  
annual allowance 每年免税额；年积金；年度津贴；年津 [{Q $$aV1  
annual balance 年度余额 Un,'a8>V`  
annual disposable income 每年可动用收入 5??}9  
annual estimates 周年预算 \i@R5v=zL  
annual fee 年费 j3T)gFP  
annual general meeting 周年大会 ~K99DK.  
annual growth rate 年增率；每年增长率 `Syfl^9B  
annual long-term supplement 长期个案每年补助金 vyB{35p$  
annual pensionable emolument 可供计算退休金的年薪 \%.o
i@A  
annual report 年报 ZH8w^}  
Annual Report on the Consumer Price Index 《消费物价指数年报》 bZ OCj1  
annual return 周年报表；周年申报表；每年报税表格 T!>hPg  
Annual Return Rules 《周年报表规则》 D %)L"5C  
annual review of consumer prices 每年消费物价回顾 9y;}B y  
annual roll-forward basis 逐年延展方式 sPeTW*HeR  
annual salary 年薪 ?A_+G 5  
annual statement 年度报表；年度决算表 #N>66!/V  
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 I"x|U[*B  
annuitant 年金受益人 T]tu#h{ a  
annuity 年金 8>6<GdGL<n  
annuity contract 年金合约 F ]Zg  
annuity on human life 人寿年金 6 R})KIG  
antecedent debt 先前的债项 ;v2eAe@7  
ante-dated cheque 倒填日期支票 $@71 w~y  
anticipated expenditure 预期开支 .Y?]r6CC/  
anticipated net profit 预期纯利 |UMm>.\'  
anticipated revenue 预期收入 QT^b-~^  
anti-inflation measure 反通货膨胀措施 uL1lB@G@  
anti-inflationary stance 反通货膨胀立场 nqUn
DnP2c  
apparent deficit 表面赤字 ~D4l64  
apparent financial solvency 表面偿债能力 Fb8d=Zc  
apparent partner 表面合伙人 Wkjp:`(-$r  
application for personal assessment 个人入息课税申请书 oQu>Qr{Zp  
application of fund 资金应用 GN! R<9  
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 NW`.7'aWT  
appointed actuary 委任精算师 DwGM+)!  
appointed auditor 委任核数师；委任审计师 #G F.M,O/h  
appointed trustee 委任的受托人 FjtS  
appointer 委任人 aEIz,^3  
apportioned pro rata 按比例分摊 42"nbJ  
apportionment 分配；分摊 6Z J-oT!.  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 .IdbaH _a  
apportionment formula 分摊方程式 rXD:^wUSc  
apportionment of estate duty 遗产税的分摊 NQ 6oyg@&  
appraisal 估价；评估 "B (?|r%  
appreciable growth 可观增长 WlvT&W  
appreciable impact 显着影响 nYZ6'Iwi'  
appreciable increase 可观增长 rM A%By^L-  
appreciation 增值；升值 uK"FopUJ4i  
appreciation against other currencies 相对其他货币升值 sRT H_]c  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 Komdz/g  
appreciation tax 增值税 Aixe?A_x  
appropriation 拨款；拨用；拨付 s=jYQ5nv  
appropriation account 拨款帐目 5!qf{ 4j  
Appropriation Bill 拨款法案 m+s*Io{Ip  
appropriation-in-aid system 补助拨款办法 3Q=\W<Wu  
approved assets 核准资产 uZrp ^  
approved basket stock 认可一篮子证券 IBJNs$  
approved budget 核准预算 xlwf @XW  
approved charitable donation 认可慈善捐款 i)X~L4gn  
approved charitable institution 认可慈善机构 GEf=A.WAfw  
approved currency 核准货币；认可货币 $u~ui@kB  
approved estimates 核准预算 |a#ikY _nd  
approved estimates of expenditure 核准开支预算 j;
_  
approved overseas insurer 核准海外保险人 `j)56bR  
approved overseas trust company 核准海外信托公司 B47I?~{  
approved pooled investment fund 核准汇集投资基金 ]9/A=p?J@  
approved provident fund scheme 认可公积金计划 @U5gxK*  
approved provision 核准拨款 zE$HHY2ovi  
approved redeemable share 核准可赎回股份 -sJD:G,%  
approved regional stock 认可地区性证券 Fd<Ouyxqe  
approved retirement scheme 认可退休金计划 ,IboPh&Q78  
approved subordinated loan 核准附属贷款 w$f_z*/  
arbitrage 套戥；套汇；套利 g&2g>]  
arbitrageur 套戥者；套汇者 OH2IO  
arbitrary amount 临时款项 p+]S)K GZw  
arrangement 措施；安排；协定 /K&9c !]$C  
arrears 欠款 TA*}p=?6?!  
arrears of pay 欠付薪酬 l%GArH`  
arrears of revenue 逾期未收税款；逾期未收的帐项 -kLBq:
M  
articles of association 组织章程；组织细则；组织章程细则 }>BNdm"Er  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 95@u|#n  
ascertainment of profit 确定利润 v {HF}L  
"Asia Clear" “亚洲结算系统”