[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 =IQ5<;U3  
allotment notice 股份配售通知；配股通知 0c<.iM  
allotment of shares 股份分配 0+ kH:dP{  
allowable 可获宽免；免税的 5#+^E{  
allowable business loss 可扣除的营业亏损 ~&7MkkftM  
allowable expenses 可扣税的支出 mUdOX7$c>  
allowance 免税额；津贴；备抵；准备金 H1QJk_RL  
allowance for debts 债项的免税额 !`,Sfqij  
allowance for depreciation by wear and tear 耗损折旧免税额 g" .are'7  
allowance for funeral expenses 殡殓费的免税额 y)W@{@{kl  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 Of[XKFn_  
allowance for repairs and outgoings 修葺及支出方面的免税额 GS a[ oh  
allowance to debtor 给债务人的津贴 ,}ECF>  
alteration of capital 资本更改 N`L0Vd  
alternate trustee 候补受托人 w~"KA6^  
amalgamation 合并 6/r)y+H  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 %t" CX5n  
ambit of charges 征税范围；收费范围 4{rZppm  
amended valuation 经修订的估值 0 yuW*z  
American Commodities Exchange 美国商品交易所 OZ |IA:,}  
American Express Bank Limited 美国运通银行 {MCi<7j<?  
American Stock Exchange 美国证券交易所 U |Jo{(Y  
amortization 摊销 x,|hU@h  
amount due from banks 存放银行同业的款项 AP7Yuv`  
amount due from banks abroad 存放海外银行同业的款项 a1+#3X.  
amount due from holding companies 控股公司欠款 2.l Z:VLN  
amount due from local banks 存放本港银行同业的款项
g!?:Ye`5  
amount due to banks 银行同业的存款 %S*{9hm/  
amount due to banks abroad 海外银行同业的存款 WJkZ!O$"j  
amount due to holding companies 控股公司存款 19Mu61  
amount due to local banks 本港银行同业的存款 G MX?  
amount due to outport banks 外埠银行同业的存款 CF&6J$ZBgJ  
amount for note issue 发行纸币的款额 `.FF!P:{C*  
amount of bond 担保契据的款额 ]
2eK  
amount of consideration 代价款额 HkUWehVm  
amount of contribution 供款数额 TgmnG/Z  
amount of indebtedness 负债款额 j3{I /m  
amount of principal of the loan 贷款本金额 a!<8\vzg  
amount of rates chargeable 应征差饷数额 VEqS;~[  
amount of share capital 股本额 4E]l{"k<  
amount of sums assured 承保款额 =|3
ek  
amount of variation 变动幅度 h]5C|M|  
amount of vote 拨款数额 #LL?IRH9^  
amount payable 应付款额 v9w'!C)b  
amount receivable 应收款额 .TND a&  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 f]`#J%P  
analysis 分析 njScz"L~  
ancillary risk 附属风险 wVicyiY]  
annual account 周年帐目；周年帐目报表；年度决算；年结 }z _  
annual accounting date 年结日期 gQxbi1!;9  
annual allowance 每年免税额；年积金；年度津贴；年津 '=nQ$/!q  
annual balance 年度余额 K1r#8Q!t  
annual disposable income 每年可动用收入 Xm%D><CC8"  
annual estimates 周年预算 =vDEfO/T  
annual fee 年费 !`g~F\l  
annual general meeting 周年大会 544X1Ww2  
annual growth rate 年增率；每年增长率 j9?}j#@  
annual long-term supplement 长期个案每年补助金 x(etb<!jd  
annual pensionable emolument 可供计算退休金的年薪 wkA+j9.  
annual report 年报 k o.(pb@+  
Annual Report on the Consumer Price Index 《消费物价指数年报》 u frW\X  
annual return 周年报表；周年申报表；每年报税表格 7n8~K3~;  
Annual Return Rules 《周年报表规则》 B_nVP  
annual review of consumer prices 每年消费物价回顾 6*B19+-  
annual roll-forward basis 逐年延展方式 \r /ya<5  
annual salary 年薪 "?ucO4d  
annual statement 年度报表；年度决算表 T>}5:,N~  
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 h{HF8>u[  
annuitant 年金受益人 (l-tvk4Ln  
annuity 年金 NdtB1b  
annuity contract 年金合约 0B@SN)<kH  
annuity on human life 人寿年金 Z:,U]Z(  
antecedent debt 先前的债项 dv8>[#  
ante-dated cheque 倒填日期支票 !%^^\,  
anticipated expenditure 预期开支 k2c}3 MeP  
anticipated net profit 预期纯利 v, n$^R  
anticipated revenue 预期收入 kbTm^y"  
anti-inflation measure 反通货膨胀措施 tZ=E')!\  
anti-inflationary stance 反通货膨胀立场 *)ardZV${  
apparent deficit 表面赤字 0E,8R{e  
apparent financial solvency 表面偿债能力 "= 6_V?&w  
apparent partner 表面合伙人 WHsgjvh"  
application for personal assessment 个人入息课税申请书 zEd0Tmt  
application of fund 资金应用 _/uFsYC  
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 x_|UPF  
appointed actuary 委任精算师 o<<xY<  
appointed auditor 委任核数师；委任审计师 BSYzC9h`  
appointed trustee 委任的受托人 lD^]\;?  
appointer 委任人 !>{G,\^=pT  
apportioned pro rata 按比例分摊 rR9|6l 3  
apportionment 分配；分摊 so"$m  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 ]ndvt[4L  
apportionment formula 分摊方程式 A?CcHw rT  
apportionment of estate duty 遗产税的分摊 Bt>}rYz1  
appraisal 估价；评估 qfL~Wp2E;  
appreciable growth 可观增长 SSz~YR^}Sr  
appreciable impact 显着影响 b8V~S'6VqO  
appreciable increase 可观增长 7ePqmB<.  
appreciation 增值；升值 6l5:1|8b,!  
appreciation against other currencies 相对其他货币升值 ,4zmb`dP <  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 1Ty<\b Z=  
appreciation tax 增值税 |B'9\OkP[=  
appropriation 拨款；拨用；拨付 X%Z{K-  
appropriation account 拨款帐目 3HLNCt09  
Appropriation Bill 拨款法案 /tP|b_7O  
appropriation-in-aid system 补助拨款办法 ;i Fz?d3;  
approved assets 核准资产 S0~2{G"v  
approved basket stock 认可一篮子证券 g .onTFwN  
approved budget 核准预算 mz@T  
approved charitable donation 认可慈善捐款 MaRi+3F  
approved charitable institution 认可慈善机构 OK{quM5  
approved currency 核准货币；认可货币 !n* +(lZ  
approved estimates 核准预算 (8Bk;bd  
approved estimates of expenditure 核准开支预算 cxA^:3  
approved overseas insurer 核准海外保险人 (d(hR0HKE  
approved overseas trust company 核准海外信托公司 "OQ^U_  
approved pooled investment fund 核准汇集投资基金 w8kOVN2b  
approved provident fund scheme 认可公积金计划 4SlADvG
l  
approved provision 核准拨款 \@
8+U;d  
approved redeemable share 核准可赎回股份 Gnfd;. (.  
approved regional stock 认可地区性证券 E=e*VEjy  
approved retirement scheme 认可退休金计划 [z9`)VIe  
approved subordinated loan 核准附属贷款 D}dn.$  
arbitrage 套戥；套汇；套利 R%Q @  
arbitrageur 套戥者；套汇者 |+iws8xK?  
arbitrary amount 临时款项 CjlKMbnBH  
arrangement 措施；安排；协定 LXbP 2  
arrears 欠款 3gv|9T  
arrears of pay 欠付薪酬 S/D^  
arrears of revenue 逾期未收税款；逾期未收的帐项 -j73Wz  
articles of association 组织章程；组织细则；组织章程细则 |K.mP4CKY  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 k p<OJy  
ascertainment of profit 确定利润 ^C_#<m_k  
"Asia Clear" “亚洲结算系统”