[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 EC\rh](d 1  
allotment notice 股份配售通知；配股通知 #L1yL<'  
allotment of shares 股份分配 5qODS_Eq  
allowable 可获宽免；免税的 Zj /H3,7  
allowable business loss 可扣除的营业亏损 :ayO+fr#  
allowable expenses 可扣税的支出 :h](;W>H  
allowance 免税额；津贴；备抵；准备金 \gPNHL*  
allowance for debts 债项的免税额 hTNYjXj  
allowance for depreciation by wear and tear 耗损折旧免税额 A~~|X  
allowance for funeral expenses 殡殓费的免税额 E%v[7 ST  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 >f9]Nj  
allowance for repairs and outgoings 修葺及支出方面的免税额 dT0z^SG  
allowance to debtor 给债务人的津贴 94>7-d  
alteration of capital 资本更改 -%QEzu&  
alternate trustee 候补受托人 }M"'K2_Z  
amalgamation 合并 |RbUmuj  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 _o=`-iy9  
ambit of charges 征税范围；收费范围 HN &vk/[  
amended valuation 经修订的估值 |H|eH~.yg&  
American Commodities Exchange 美国商品交易所 FL_ arhrqD  
American Express Bank Limited 美国运通银行 14)kKWG  
American Stock Exchange 美国证券交易所 |GLn 9vw7S  
amortization 摊销 )F9%^a(  
amount due from banks 存放银行同业的款项 0%L$TJ.''  
amount due from banks abroad 存放海外银行同业的款项 P^{`d_[K%  
amount due from holding companies 控股公司欠款
!nD[hI8P  
amount due from local banks 存放本港银行同业的款项 w]}cB+C+l#  
amount due to banks 银行同业的存款 OG<]`!"  
amount due to banks abroad 海外银行同业的存款 o@V/37!  
amount due to holding companies 控股公司存款 {10+(Vl  
amount due to local banks 本港银行同业的存款 "9Fv!*<-W  
amount due to outport banks 外埠银行同业的存款 BDm H^`V  
amount for note issue 发行纸币的款额 Yv`1ySR  
amount of bond 担保契据的款额 *~aI>7H  
amount of consideration 代价款额 g_U*_5doA  
amount of contribution 供款数额 Ns7l-mb  
amount of indebtedness 负债款额 f>JzG
,-  
amount of principal of the loan 贷款本金额 Z(clw  
amount of rates chargeable 应征差饷数额 p`V9+CA  
amount of share capital 股本额 b|pNc'u:Cn  
amount of sums assured 承保款额
@X
/ =.  
amount of variation 变动幅度 fJN9+l  
amount of vote 拨款数额 <P)%Ms  
amount payable 应付款额 K {N;k-  
amount receivable 应收款额 LSOwa  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 OsuSx^}  
analysis 分析 Mh@ylp+q  
ancillary risk 附属风险 <zWQ[^  
annual account 周年帐目；周年帐目报表；年度决算；年结 Z-r0 D  
annual accounting date 年结日期 o~z.7q  
annual allowance 每年免税额；年积金；年度津贴；年津 gM/_:+bT>P  
annual balance 年度余额 g&20F`.N*>  
annual disposable income 每年可动用收入 vf'jz
`Z  
annual estimates 周年预算 6/
[h24d  
annual fee 年费 K^p"Z$$  
annual general meeting 周年大会 |HIA[.q  
annual growth rate 年增率；每年增长率 X=RmCc$:  
annual long-term supplement 长期个案每年补助金 gA8u E  
annual pensionable emolument 可供计算退休金的年薪 :<|fZa4!"  
annual report 年报 ,kuF TWB  
Annual Report on the Consumer Price Index 《消费物价指数年报》 ,DsT: 8  
annual return 周年报表；周年申报表；每年报税表格 d=Ihl30m  
Annual Return Rules 《周年报表规则》 f#JF5>o  
annual review of consumer prices 每年消费物价回顾 p{_O*bo  
annual roll-forward basis 逐年延展方式 S )1:*>@  
annual salary 年薪 mi3q1npb7[  
annual statement 年度报表；年度决算表 :=KGQ3V~eK  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 !Kn+*'#  
annuitant 年金受益人 u(Q(UuI  
annuity 年金 A=>6$L];'  
annuity contract 年金合约 O4+w2'.,  
annuity on human life 人寿年金 s`#j8>`M  
antecedent debt 先前的债项 a*@Z^5f  
ante-dated cheque 倒填日期支票 P>cJ~FM  
anticipated expenditure 预期开支 kUBHK"}K  
anticipated net profit 预期纯利 zL=I-fVq  
anticipated revenue 预期收入 Jrrk$0H^~  
anti-inflation measure 反通货膨胀措施 '<jp.sZQ  
anti-inflationary stance 反通货膨胀立场 O?<_,-.  
apparent deficit 表面赤字 S 2` ;7  
apparent financial solvency 表面偿债能力 EG=>F1&M  
apparent partner 表面合伙人 W5yu`Br  
application for personal assessment 个人入息课税申请书 HCZ%DBU96  
application of fund 资金应用 R1rfp;   
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 T{kwy3  
appointed actuary 委任精算师 B3=/iOb#  
appointed auditor 委任核数师；委任审计师 &l)v'  
appointed trustee 委任的受托人 eHZl-|-  
appointer 委任人 x=<
>%m5R  
apportioned pro rata 按比例分摊 ziip*<a!_  
apportionment 分配；分摊  o=
5uM  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 B}bNl 7 ~  
apportionment formula 分摊方程式 YS6az0ie  
apportionment of estate duty 遗产税的分摊 "s^@PzQpN  
appraisal 估价；评估 */qc%!YV9  
appreciable growth 可观增长 Xm+3`$<  
appreciable impact 显着影响 0([jD25J!  
appreciable increase 可观增长 DdW8~yI&  
appreciation 增值；升值 MO+0]uh:  
appreciation against other currencies 相对其他货币升值 .=<pU k 3G  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 6@
361f[  
appreciation tax 增值税 =hb87g.  
appropriation 拨款；拨用；拨付 *)sz]g|d  
appropriation account 拨款帐目 `qEm5+`  
Appropriation Bill 拨款法案 =?x=CEW  
appropriation-in-aid system 补助拨款办法 4&WzGnK  
approved assets 核准资产 p 8rAtz>=J  
approved basket stock 认可一篮子证券 -B! TA0=oJ  
approved budget 核准预算 TW? MS em  
approved charitable donation 认可慈善捐款 ?XrTZ{5'  
approved charitable institution 认可慈善机构 vCr$miZ  
approved currency 核准货币；认可货币 )^xmy6k  
approved estimates 核准预算 zL}DLfy>R  
approved estimates of expenditure 核准开支预算 b .@dUuKz-  
approved overseas insurer 核准海外保险人 'KrkCA  
approved overseas trust company 核准海外信托公司 e;\c=J,eE  
approved pooled investment fund 核准汇集投资基金 Qc/J"<Lx  
approved provident fund scheme 认可公积金计划 <T9m.:l  
approved provision 核准拨款 iIRigW  
approved redeemable share 核准可赎回股份 "Vy\-^  
approved regional stock 认可地区性证券 z<XS"4l?W  
approved retirement scheme 认可退休金计划 1@
Gv`{v  
approved subordinated loan 核准附属贷款 'S>Jps@  
arbitrage 套戥；套汇；套利 $^GnY7$!>  
arbitrageur 套戥者；套汇者 bsDUFX H]  
arbitrary amount 临时款项 lsf?R'1  
arrangement 措施；安排；协定 3mpjSL  
arrears 欠款 A>S2BL#=  
arrears of pay 欠付薪酬 b&&'b)  
arrears of revenue 逾期未收税款；逾期未收的帐项 oDK\v8w-  
articles of association 组织章程；组织细则；组织章程细则 I#%-A  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 (b5af_ c  
ascertainment of profit 确定利润 z81!F'x;  
"Asia Clear" “亚洲结算系统”