[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 ]Otl(\v(h  
allotment notice 股份配售通知；配股通知 :(x 90;DW  
allotment of shares 股份分配 L/cbq*L  
allowable 可获宽免；免税的 )=D9L  
allowable business loss 可扣除的营业亏损 aR;Q^YJ+a  
allowable expenses 可扣税的支出 .^1=*j(;  
allowance 免税额；津贴；备抵；准备金 a-DE-V Uls  
allowance for debts 债项的免税额 8%U )EU  
allowance for depreciation by wear and tear 耗损折旧免税额 8c$IsvJg  
allowance for funeral expenses 殡殓费的免税额 *JOv  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 C{S6Ri  
allowance for repairs and outgoings 修葺及支出方面的免税额 |b7>kM}"  
allowance to debtor 给债务人的津贴 55N/ [{[  
alteration of capital 资本更改 `Op
";E88  
alternate trustee 候补受托人 tv|=`~Y  
amalgamation 合并
`^N;%[c`z  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 X!_OOfueP8  
ambit of charges 征税范围；收费范围 +~/zCJ;F  
amended valuation 经修订的估值 &c@I4RV|q  
American Commodities Exchange 美国商品交易所 'XQv> J  
American Express Bank Limited 美国运通银行 h;unbz  
American Stock Exchange 美国证券交易所 G6Fg<g9:  
amortization 摊销 ,|c_l)  
amount due from banks 存放银行同业的款项 en~(XE1  
amount due from banks abroad 存放海外银行同业的款项 d ly 0874  
amount due from holding companies 控股公司欠款 C"mb-n7s  
amount due from local banks 存放本港银行同业的款项 j+ys&pDczm  
amount due to banks 银行同业的存款 I2l'y8)d  
amount due to banks abroad 海外银行同业的存款 hQ8{ A7  
amount due to holding companies 控股公司存款 $fvUb_n  
amount due to local banks 本港银行同业的存款 ZyWC_r!  
amount due to outport banks 外埠银行同业的存款 G j:|  
amount for note issue 发行纸币的款额 n#fg7d%  
amount of bond 担保契据的款额 5V
cYdu3  
amount of consideration 代价款额 $_UF9l0  
amount of contribution 供款数额 &Gt9a-ne  
amount of indebtedness 负债款额 8|/YxF<  
amount of principal of the loan 贷款本金额 5f5`7uVJF  
amount of rates chargeable 应征差饷数额 #75;%a8  
amount of share capital 股本额 m4 (Fuu  
amount of sums assured 承保款额 /L 4WWQ5  
amount of variation 变动幅度 sOW|TN>y\  
amount of vote 拨款数额 N!3f1d7RQ  
amount payable 应付款额  x1et,&,  
amount receivable 应收款额 lo#, zd~  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 3^a"$VW1  
analysis 分析 EKf4f^<  
ancillary risk 附属风险 BkF[nL*|  
annual account 周年帐目；周年帐目报表；年度决算；年结 WveFB%@`;  
annual accounting date 年结日期 ( FRf.mv{  
annual allowance 每年免税额；年积金；年度津贴；年津 '$V R_N\  
annual balance 年度余额 g/J!U8W"  
annual disposable income 每年可动用收入 YGO@X(ej,  
annual estimates 周年预算 90!Ib~7zH  
annual fee 年费 k|D!0^HE[  
annual general meeting 周年大会 G!IQ<FuY  
annual growth rate 年增率；每年增长率 #Grm-W9E  
annual long-term supplement 长期个案每年补助金 !|/fVWH  
annual pensionable emolument 可供计算退休金的年薪 V_kE"W)  
annual report 年报 Id0F2 [  
Annual Report on the Consumer Price Index 《消费物价指数年报》 m @%|Q;  
annual return 周年报表；周年申报表；每年报税表格 :KLD~k7yA(  
Annual Return Rules 《周年报表规则》 \v_C7R;&  
annual review of consumer prices 每年消费物价回顾 F8I<4S  
annual roll-forward basis 逐年延展方式 %ab79RS]C  
annual salary 年薪 
df'g},_  
annual statement 年度报表；年度决算表 %r"GL  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 =!X4j3Cv  
annuitant 年金受益人 ccSSau5N  
annuity 年金 QFYy$T+W  
annuity contract 年金合约 5PPpX=\  
annuity on human life 人寿年金 _;{-w%Vf  
antecedent debt 先前的债项 u"jnEKN0y  
ante-dated cheque 倒填日期支票 :S12=sFl$  
anticipated expenditure 预期开支 M=A9ax  
anticipated net profit 预期纯利 i.]zq  
anticipated revenue 预期收入  Ul Iw&U  
anti-inflation measure 反通货膨胀措施 De_</1Au!2  
anti-inflationary stance 反通货膨胀立场 Tjqn::~D  
apparent deficit 表面赤字 fLAF/#\2  
apparent financial solvency 表面偿债能力 ?r<F\rBT7*  
apparent partner 表面合伙人 !Xi>{nV  
application for personal assessment 个人入息课税申请书 JPG!c
X%  
application of fund 资金应用 A h6x2(:  
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 *zWn4BckN  
appointed actuary 委任精算师 v3Yj2LSqx  
appointed auditor 委任核数师；委任审计师 3XtGi<u  
appointed trustee 委任的受托人 0 y%R  
appointer 委任人 ^@2Vh*k  
apportioned pro rata 按比例分摊 Bl];^W^P  
apportionment 分配；分摊 Cj+=9Dc  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 CdO-xL6F  
apportionment formula 分摊方程式 `uHpj`EU  
apportionment of estate duty 遗产税的分摊 k Dt)S$N4n  
appraisal 估价；评估
ex458^N_  
appreciable growth 可观增长 }i:'f2/  
appreciable impact 显着影响 1\0
@?6`^  
appreciable increase 可观增长 K~-XDLh5Nu  
appreciation 增值；升值 "S:N-Tf%U  
appreciation against other currencies 相对其他货币升值 C5UDez  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 8)8oR&(f  
appreciation tax 增值税 vM/v}6;_K2  
appropriation 拨款；拨用；拨付 c^IEj1@}'?  
appropriation account 拨款帐目 /p0LtUMu  
Appropriation Bill 拨款法案 ]s@8I2_  
appropriation-in-aid system 补助拨款办法 ;7k7/f:  
approved assets 核准资产 ,v_r$kh^  
approved basket stock 认可一篮子证券 dAl<'~g  
approved budget 核准预算 u0b-JJ7)BQ  
approved charitable donation 认可慈善捐款 1,'^BgI,  
approved charitable institution 认可慈善机构 qhtAtP>i"  
approved currency 核准货币；认可货币 I>Q,]S1h  
approved estimates 核准预算 Ai18]QD-  
approved estimates of expenditure 核准开支预算 D:tZiS=0  
approved overseas insurer 核准海外保险人 g"S+V#R  
approved overseas trust company 核准海外信托公司 A>A'dQ69  
approved pooled investment fund 核准汇集投资基金 C/Bx_j((  
approved provident fund scheme 认可公积金计划 l$_rA~Mo  
approved provision 核准拨款 :w%bw\}  
approved redeemable share 核准可赎回股份  LB7I`W  
approved regional stock 认可地区性证券 8 {%9%{  
approved retirement scheme 认可退休金计划 #9VY[<  
approved subordinated loan 核准附属贷款 mp3_n:R?  
arbitrage 套戥；套汇；套利 `|Z@UPHzG  
arbitrageur 套戥者；套汇者 Eo&qc 17)`  
arbitrary amount 临时款项 @(fY4]
K  
arrangement 措施；安排；协定 XF$]KAL0  
arrears 欠款 }tO<_f))  
arrears of pay 欠付薪酬 ya g  
arrears of revenue 逾期未收税款；逾期未收的帐项 MWh+h7k'  
articles of association 组织章程；组织细则；组织章程细则  \3?;[xD  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 AiK
4t-  
ascertainment of profit 确定利润 h\\2r>  
"Asia Clear" “亚洲结算系统”