[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 MzJCiX^  
allotment notice 股份配售通知；配股通知 I,j4 BU4  
allotment of shares 股份分配 n|w+08c"  
allowable 可获宽免；免税的 lLx!_h  
allowable business loss 可扣除的营业亏损 z8Q!~NN-K  
allowable expenses 可扣税的支出 Fb5U@X/vE  
allowance 免税额；津贴；备抵；准备金 I&;>(@K  
allowance for debts 债项的免税额 %ou,|Dww  
allowance for depreciation by wear and tear 耗损折旧免税额 H}^
'  
allowance for funeral expenses 殡殓费的免税额 M&Ka^h;N  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 Jz}nV1G(jz  
allowance for repairs and outgoings 修葺及支出方面的免税额 M"~jNe|  
allowance to debtor 给债务人的津贴 cO~<iy  
alteration of capital 资本更改 ;c(a)_1  
alternate trustee 候补受托人 K p3}A$uV  
amalgamation 合并 XO <wK  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 `8:)? 0Ez  
ambit of charges 征税范围；收费范围 ?"6Zf LRi  
amended valuation 经修订的估值 zM9#1^X  
American Commodities Exchange 美国商品交易所 =}^NyLE?  
American Express Bank Limited 美国运通银行 :C~Ar]  
American Stock Exchange 美国证券交易所 U0~_'&Fe  
amortization 摊销
-8TJ:#| N  
amount due from banks 存放银行同业的款项 (#Y~z',I  
amount due from banks abroad 存放海外银行同业的款项 RgJ@J/p"  
amount due from holding companies 控股公司欠款 M
MM tB
6  
amount due from local banks 存放本港银行同业的款项 BG>Y[u\N  
amount due to banks 银行同业的存款 h0GoF A<  
amount due to banks abroad 海外银行同业的存款 aF{_"X2  
amount due to holding companies 控股公司存款 rhJ&* 0M  
amount due to local banks 本港银行同业的存款 rf.pT+g.P  
amount due to outport banks 外埠银行同业的存款 y+k_&ss  
amount for note issue 发行纸币的款额 e7vm3<m4  
amount of bond 担保契据的款额 V]=22Cxi'~  
amount of consideration 代价款额 P6:9o}K6  
amount of contribution 供款数额 CVj^{||eF  
amount of indebtedness 负债款额 Dp@XAyiA[  
amount of principal of the loan 贷款本金额 jjs/6sSRk  
amount of rates chargeable 应征差饷数额 "g{q=[U}  
amount of share capital 股本额 @T'^V0!-q:  
amount of sums assured 承保款额 1Ms[$$b$  
amount of variation 变动幅度 t&r.Kf9Z\  
amount of vote 拨款数额 0 67c/c  
amount payable 应付款额 Y[ G_OoU  
amount receivable 应收款额 OxlA)$.hpu  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 z A,vp^  
analysis 分析 ~P4C`Q1PT#  
ancillary risk 附属风险 i]JTKL{\q  
annual account 周年帐目；周年帐目报表；年度决算；年结 m5\T,  
annual accounting date 年结日期 <Vat@e  
annual allowance 每年免税额；年积金；年度津贴；年津 mxa~JAlN_  
annual balance 年度余额 NVyBEAoh  
annual disposable income 每年可动用收入 rPV Q#iB  
annual estimates 周年预算 KII{GDR]  
annual fee 年费 fqNh\~kja  
annual general meeting 周年大会 P*|N)S)X%  
annual growth rate 年增率；每年增长率 uZqL'l+/y  
annual long-term supplement 长期个案每年补助金 vB:\ZX4  
annual pensionable emolument 可供计算退休金的年薪 FXQWT9Kk~_  
annual report 年报 jUe@xis<T  
Annual Report on the Consumer Price Index 《消费物价指数年报》 #NS|9jW  
annual return 周年报表；周年申报表；每年报税表格 th?+
TNb^  
Annual Return Rules 《周年报表规则》 R+ * ; [  
annual review of consumer prices 每年消费物价回顾 3uL f0D  
annual roll-forward basis 逐年延展方式 <I+kB^Er  
annual salary 年薪 twT/uBQ4a  
annual statement 年度报表；年度决算表 xQoZ[  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 Ltlp9 S  
annuitant 年金受益人
K9!HW&?<|  
annuity 年金 L*@`i ]jl  
annuity contract 年金合约 uYJS=NGNA  
annuity on human life 人寿年金 w^yb`\$  
antecedent debt 先前的债项 "T Zq")-  
ante-dated cheque 倒填日期支票 u[>"_!T  
anticipated expenditure 预期开支 ]vrZGX a+  
anticipated net profit 预期纯利 2g.lb&3W  
anticipated revenue 预期收入 SSK}'LQ  
anti-inflation measure 反通货膨胀措施 AIF?>wgq  
anti-inflationary stance 反通货膨胀立场 b!<_ JOL2.  
apparent deficit 表面赤字 ~#_~DqbMZ5  
apparent financial solvency 表面偿债能力 ,7{|90'V<  
apparent partner 表面合伙人 p{f R$-d  
application for personal assessment 个人入息课税申请书 M'*s5:i  
application of fund 资金应用 >O'\ jp}$l  
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 /6x&%G:m#  
appointed actuary 委任精算师 CM6% g f3  
appointed auditor 委任核数师；委任审计师 1\}vU  
appointed trustee 委任的受托人 Z 3BwbH  
appointer 委任人 v"*r %nCi  
apportioned pro rata 按比例分摊 X! d-"[  
apportionment 分配；分摊 Sj+H{xJi  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 K-qWT7<  
apportionment formula 分摊方程式 i:lc]B  
apportionment of estate duty 遗产税的分摊 :F(4&e=w  
appraisal 估价；评估 yD\q4G  
appreciable growth 可观增长 rrD
6x>  
appreciable impact 显着影响 |IgR1kp+.  
appreciable increase 可观增长 %~rEJB@{  
appreciation 增值；升值 lriezI  
appreciation against other currencies 相对其他货币升值 "LBMpgpU  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 i3-5~@M  
appreciation tax 增值税 &<&tdShI  
appropriation 拨款；拨用；拨付 _l d.Xmvd  
appropriation account 拨款帐目 "?" :  
Appropriation Bill 拨款法案 Y}~sTuWU  
appropriation-in-aid system 补助拨款办法 bnxp[Qk|5  
approved assets 核准资产 m=l>8  
approved basket stock 认可一篮子证券 (tK_(gO  
approved budget 核准预算 H2 X_WSwm  
approved charitable donation 认可慈善捐款 )CGQ}  
approved charitable institution 认可慈善机构 .N(R~_  
approved currency 核准货币；认可货币 7Cz~nin>7  
approved estimates 核准预算 ym;]3<I?I[  
approved estimates of expenditure 核准开支预算 corm'AJ/  
approved overseas insurer 核准海外保险人 E=NjWO  
approved overseas trust company 核准海外信托公司 6pt,]FlU  
approved pooled investment fund 核准汇集投资基金 $LP(\T([  
approved provident fund scheme 认可公积金计划 E-A9lJW
r  
approved provision 核准拨款 0s n$QmW:  
approved redeemable share 核准可赎回股份 WQ|Ufl;  
approved regional stock 认可地区性证券 WowKq0sn
 
approved retirement scheme 认可退休金计划 *G"hjc$L  
approved subordinated loan 核准附属贷款  f<o|5r  
arbitrage 套戥；套汇；套利 I|X`9  
arbitrageur 套戥者；套汇者 -l[H]BAMXy  
arbitrary amount 临时款项 D*l(p5[  
arrangement 措施；安排；协定 1[P}D~ nQ  
arrears 欠款 &4Z8df!  
arrears of pay 欠付薪酬 [P2>KQ\  
arrears of revenue 逾期未收税款；逾期未收的帐项 ?1Nz ,Lc$  
articles of association 组织章程；组织细则；组织章程细则 5ibr1zs  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 >+O0W)g{o  
ascertainment of profit 确定利润 qq)5)S  
"Asia Clear" “亚洲结算系统”