[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  "iR:KW@  
allotment notice 股份配售通知；配股通知 y$9! rbL  
allotment of shares 股份分配 .cHkh^EDY  
allowable 可获宽免；免税的 ^/6P~iK'  
allowable business loss 可扣除的营业亏损 {o 2 qY|S  
allowable expenses 可扣税的支出 k'k}/Hxub  
allowance 免税额；津贴；备抵；准备金 8*x=Fm,Ok  
allowance for debts 债项的免税额 \7%#4@;?  
allowance for depreciation by wear and tear 耗损折旧免税额 T9XUNR{&  
allowance for funeral expenses 殡殓费的免税额 TEh
.?  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 R7U%v"F>`  
allowance for repairs and outgoings 修葺及支出方面的免税额 9K#3JyW*  
allowance to debtor 给债务人的津贴 _6V1oe2  
alteration of capital 资本更改 YSB=nd_  
alternate trustee 候补受托人 C<3<,~gI  
amalgamation 合并 -U\'Emu4  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ]%y>l j?Y  
ambit of charges 征税范围；收费范围 hlDB'8  
amended valuation 经修订的估值 l? U!rFRq`  
American Commodities Exchange 美国商品交易所 ca,W:9#.xn  
American Express Bank Limited 美国运通银行 KPI96P  
American Stock Exchange 美国证券交易所 =JW-EQ6[T  
amortization 摊销 0Sz[u\w  
amount due from banks 存放银行同业的款项 V.z8 ]iG  
amount due from banks abroad 存放海外银行同业的款项 Mn/@?K?y  
amount due from holding companies 控股公司欠款 o<%0|n_O&  
amount due from local banks 存放本港银行同业的款项 /aMOZ=,q}  
amount due to banks 银行同业的存款 jz![ #-G  
amount due to banks abroad 海外银行同业的存款 yi*EobP  
amount due to holding companies 控股公司存款 `CH,QT7e  
amount due to local banks 本港银行同业的存款 oda
,  
amount due to outport banks 外埠银行同业的存款 C l,vBjl h  
amount for note issue 发行纸币的款额 $xbW*w  
amount of bond 担保契据的款额 \Dy|}LE  
amount of consideration 代价款额 D[#V  
amount of contribution 供款数额 PkI+z_  
amount of indebtedness 负债款额 e).;;0  
amount of principal of the loan 贷款本金额 Y#XRn_2D  
amount of rates chargeable 应征差饷数额 @aZTx/  
amount of share capital 股本额 g27'il  
amount of sums assured 承保款额 >Rd~-w)!|  
amount of variation 变动幅度 Hcwfe=K&/  
amount of vote 拨款数额 RG""/x;  
amount payable 应付款额 IlB8~{p_  
amount receivable 应收款额 
_1&Ar4:  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 qSB&Q0T  
analysis 分析 <K`E*IaW  
ancillary risk 附属风险 3,Yr%`/5'  
annual account 周年帐目；周年帐目报表；年度决算；年结 8"9&x} tl-  
annual accounting date 年结日期 /De~K+w7o  
annual allowance 每年免税额；年积金；年度津贴；年津 $q)YC.5$  
annual balance 年度余额 V(F9=r<X  
annual disposable income 每年可动用收入 |Z<\kx  
annual estimates 周年预算 0Zi+x #&d  
annual fee 年费 T"W<l4i-  
annual general meeting 周年大会 h7!O K  
annual growth rate 年增率；每年增长率 ESIP+  
annual long-term supplement 长期个案每年补助金 ]FZPgO'G  
annual pensionable emolument 可供计算退休金的年薪 e5>'H!)  
annual report 年报 5EcVW|(  
Annual Report on the Consumer Price Index 《消费物价指数年报》 j*G: 8Lg  
annual return 周年报表；周年申报表；每年报税表格 l^9gFp~I  
Annual Return Rules 《周年报表规则》 .Mb[j1L^  
annual review of consumer prices 每年消费物价回顾 &]#L'D!"  
annual roll-forward basis 逐年延展方式 ~qrSHn}+PU  
annual salary 年薪 HDhISPg  
annual statement 年度报表；年度决算表 32<D9_  
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 /oHCV0!0  
annuitant 年金受益人 3WJk04r  
annuity 年金 GQn:lu3j:  
annuity contract 年金合约 p@su:B2Rl  
annuity on human life 人寿年金 pWGR#x'  
antecedent debt 先前的债项 $TXxhd 6  
ante-dated cheque 倒填日期支票 31a,i2Q4  
anticipated expenditure 预期开支 "mW'tm1+  
anticipated net profit 预期纯利 p35=CX`T.  
anticipated revenue 预期收入 |(z{)yWbC[  
anti-inflation measure 反通货膨胀措施 ], pB:=  
anti-inflationary stance 反通货膨胀立场 bGH#s {'5  
apparent deficit 表面赤字 wW@e#:  
apparent financial solvency 表面偿债能力 UxTLr-db^  
apparent partner 表面合伙人 FnA Kfh(  
application for personal assessment 个人入息课税申请书 :rVR{,pL  
application of fund 资金应用 1+;bd'Ie  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 i D IY|  
appointed actuary 委任精算师 1@}F8&EZ  
appointed auditor 委任核数师；委任审计师 iY,C0=n5Y  
appointed trustee 委任的受托人 qY#*LqV  
appointer 委任人 B>^6tdz  
apportioned pro rata 按比例分摊 #T_!-;(Z  
apportionment 分配；分摊 Uz^N6q  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 AygdAg'\  
apportionment formula 分摊方程式 t<p#u=jOa  
apportionment of estate duty 遗产税的分摊 vPNbV  
appraisal 估价；评估 p|-MwC eH  
appreciable growth 可观增长 Yub}AuU`v  
appreciable impact 显着影响 Y,)(Q  
appreciable increase 可观增长 )t| :_Z  
appreciation 增值；升值 l/'Gbu ECm  
appreciation against other currencies 相对其他货币升值 szsVk#p  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 .n]"vpWm[  
appreciation tax 增值税 [<RhaZz  
appropriation 拨款；拨用；拨付 L1SKOM$  
appropriation account 拨款帐目 4H-eFs%5  
Appropriation Bill 拨款法案 @*YF!LdU{M  
appropriation-in-aid system 补助拨款办法 )[Tm[o?Y.  
approved assets 核准资产 Dt: Q$  
approved basket stock 认可一篮子证券 )}@D\(/@  
approved budget 核准预算 )j36Y =r3  
approved charitable donation 认可慈善捐款 '@t$3 hk  
approved charitable institution 认可慈善机构 kw#X,hP  
approved currency 核准货币；认可货币 dw"Es;^  
approved estimates 核准预算 _`udd)Y2  
approved estimates of expenditure 核准开支预算 +#FqC/`l  
approved overseas insurer 核准海外保险人 Z6Fu~D2Uy  
approved overseas trust company 核准海外信托公司 c4tw)O-X  
approved pooled investment fund 核准汇集投资基金 1!v{#w{u7  
approved provident fund scheme 认可公积金计划 *4U_MM#rX  
approved provision 核准拨款 pWV_KS  
approved redeemable share 核准可赎回股份 Fc1!i8vv  
approved regional stock 认可地区性证券 t`Z'TqP R  
approved retirement scheme 认可退休金计划 H -Mb:4  
approved subordinated loan 核准附属贷款 fvC,P#z'|  
arbitrage 套戥；套汇；套利 Z=a%)Ki?Ag  
arbitrageur 套戥者；套汇者 oe*1jR_J`[  
arbitrary amount 临时款项 #DUfEZ  
arrangement 措施；安排；协定 W@T\i2r$z  
arrears 欠款 Njc@5*rJ&  
arrears of pay 欠付薪酬 xS,24{-HJ  
arrears of revenue 逾期未收税款；逾期未收的帐项 -#|;qFD]  
articles of association 组织章程；组织细则；组织章程细则 )zr*Ecz  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 {rKC4:  
ascertainment of profit 确定利润 !?P8[K  
"Asia Clear" “亚洲结算系统”