[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 /8}+#h)[  
allotment notice 股份配售通知；配股通知 nZCpT |M5  
allotment of shares 股份分配 RRqMwy>%  
allowable 可获宽免；免税的 KeI:/2  
allowable business loss 可扣除的营业亏损 hPz df*(8  
allowable expenses 可扣税的支出 //lZmyP?  
allowance 免税额；津贴；备抵；准备金 &ZN'Ey?  
allowance for debts 债项的免税额 #2jn4>  
allowance for depreciation by wear and tear 耗损折旧免税额 {@5WeWlz~  
allowance for funeral expenses 殡殓费的免税额 k6'#  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 o ks=|'&  
allowance for repairs and outgoings 修葺及支出方面的免税额 NP`s[  
allowance to debtor 给债务人的津贴 `^L<db^A  
alteration of capital 资本更改 id+m[']+  
alternate trustee 候补受托人 m5w9l"U]H  
amalgamation 合并 S}^s5ztm  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 MQ(/l_=zQ  
ambit of charges 征税范围；收费范围 SU  O;  
amended valuation 经修订的估值 g[au-.:  
American Commodities Exchange 美国商品交易所 s2?,'es  
American Express Bank Limited 美国运通银行
^HFU@/  
American Stock Exchange 美国证券交易所 =6<w'>  
amortization 摊销 I"sobZ`  
amount due from banks 存放银行同业的款项 hlFU"u_  
amount due from banks abroad 存放海外银行同业的款项 X/-KkC  
amount due from holding companies 控股公司欠款 v*~ %x  
amount due from local banks 存放本港银行同业的款项 CS5jJi"pD3  
amount due to banks 银行同业的存款 pq?[wp"  
amount due to banks abroad 海外银行同业的存款 :Q ?J}N  
amount due to holding companies 控股公司存款 UD<^r]'x  
amount due to local banks 本港银行同业的存款 90iW-"l+[  
amount due to outport banks 外埠银行同业的存款 1LE^dS^V  
amount for note issue 发行纸币的款额 [gkRXP[DGs  
amount of bond 担保契据的款额 `s83rhs`!  
amount of consideration 代价款额 S~rVRC"<xo  
amount of contribution 供款数额 s$>m0^  
amount of indebtedness 负债款额 V87ee,  
amount of principal of the loan 贷款本金额 9` CiE  
amount of rates chargeable 应征差饷数额 )SL@>Cij  
amount of share capital 股本额 ,}IER  
amount of sums assured 承保款额 3cfZ!E~^kc  
amount of variation 变动幅度 ;}eEG{`Y  
amount of vote 拨款数额 nUud?F^_  
amount payable 应付款额 ro&Y7m   
amount receivable 应收款额 OpbT63@L  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 *KjVPs  
analysis 分析 |t65#1  
ancillary risk 附属风险 I"cQ5gF?A  
annual account 周年帐目；周年帐目报表；年度决算；年结 hw ;dm  
annual accounting date 年结日期 $qlqWy-s  
annual allowance 每年免税额；年积金；年度津贴；年津 {`K]sa7`  
annual balance 年度余额 I6hhU;)C  
annual disposable income 每年可动用收入 9(^X2L&Z  
annual estimates 周年预算 0J:U\ S  
annual fee 年费 <S8I"8 {Mb  
annual general meeting 周年大会 4-M6C 5#.  
annual growth rate 年增率；每年增长率 RM^?&PM85  
annual long-term supplement 长期个案每年补助金 /
 2_B$  
annual pensionable emolument 可供计算退休金的年薪 ?mYV\kDt\  
annual report 年报 "`jZ(+  
Annual Report on the Consumer Price Index 《消费物价指数年报》 v[,v{5b  
annual return 周年报表；周年申报表；每年报税表格 ZaRr2Z:!  
Annual Return Rules 《周年报表规则》 |,a%z-l  
annual review of consumer prices 每年消费物价回顾 e1`)3-f  
annual roll-forward basis 逐年延展方式 1RI#kti-"  
annual salary 年薪 a(x.{}uG,  
annual statement 年度报表；年度决算表 cu479VzPx:  
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 4lY&=_K[)  
annuitant 年金受益人 lNh=>DPu  
annuity 年金 Q_dXRBv=n  
annuity contract 年金合约 \2gvp6  
annuity on human life 人寿年金 OP|.I._I  
antecedent debt 先前的债项 kol,Qs  
ante-dated cheque 倒填日期支票 7dufY }}  
anticipated expenditure 预期开支 %|`:5s-T%  
anticipated net profit 预期纯利 2w x[D  
anticipated revenue 预期收入 } Jdh^t.  
anti-inflation measure 反通货膨胀措施 2pxWv )0  
anti-inflationary stance 反通货膨胀立场 r?"}@MRW  
apparent deficit 表面赤字 P,$[|)[E  
apparent financial solvency 表面偿债能力 m0BG9~p|  
apparent partner 表面合伙人 ,<;l"v(  
application for personal assessment 个人入息课税申请书 xS H6n  
application of fund 资金应用 s]F?=yEp  
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 =0C l  
appointed actuary 委任精算师 X|-v0 f  
appointed auditor 委任核数师；委任审计师 Qe @A5#  
appointed trustee 委任的受托人 I*+LJy ;j
 
appointer 委任人 taWirqd9  
apportioned pro rata 按比例分摊 33{;[/4  
apportionment 分配；分摊
YoV^xl6g  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 B7Ki@)  
apportionment formula 分摊方程式 w!B,kqTG  
apportionment of estate duty 遗产税的分摊 k Z+q  
appraisal 估价；评估 rnMG0  
appreciable growth 可观增长 `r~`N`o5A  
appreciable impact 显着影响 _q$0lqq~u  
appreciable increase 可观增长 uS: A4tN  
appreciation 增值；升值 u n?
j  
appreciation against other currencies 相对其他货币升值 mc0sdb,c$  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 KD,^*FkkL  
appreciation tax 增值税 'uP'P#  
appropriation 拨款；拨用；拨付 Ad}-I%Ie  
appropriation account 拨款帐目 NS Mjr_  
Appropriation Bill 拨款法案 ="5k\1W1M  
appropriation-in-aid system 补助拨款办法 a2cx  
approved assets 核准资产 =RW* %8C  
approved basket stock 认可一篮子证券 5(iSOsb  
approved budget 核准预算 +X* F<6mZ  
approved charitable donation 认可慈善捐款 ==-7F3QP  
approved charitable institution 认可慈善机构 ;uM34^  
approved currency 核准货币；认可货币 {~j /XB  
approved estimates 核准预算 |MOn0 *  
approved estimates of expenditure 核准开支预算 ;1{iF2jZ:  
approved overseas insurer 核准海外保险人 oglXW
8  
approved overseas trust company 核准海外信托公司 hb 
/8Q  
approved pooled investment fund 核准汇集投资基金 VL_)]LR*)  
approved provident fund scheme 认可公积金计划 e/]O<,*  
approved provision 核准拨款 >~`Y
 
approved redeemable share 核准可赎回股份 dxzv
Pgi?  
approved regional stock 认可地区性证券 p<of<YU)  
approved retirement scheme 认可退休金计划 AI^AK0.L  
approved subordinated loan 核准附属贷款 $?]@_=  
arbitrage 套戥；套汇；套利 5}-)vsa`  
arbitrageur 套戥者；套汇者 CbTf"p
l  
arbitrary amount 临时款项 _9Dn\=g  
arrangement 措施；安排；协定 '\ph `Run  
arrears 欠款 vO}qjw  
arrears of pay 欠付薪酬 m+D2hK*  
arrears of revenue 逾期未收税款；逾期未收的帐项 nu 4Pc  
articles of association 组织章程；组织细则；组织章程细则 T!m42EvIvE  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 E@5 z
d@[  
ascertainment of profit 确定利润 NDB*BmG  
"Asia Clear" “亚洲结算系统”