[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 unc8WXW  
allotment notice 股份配售通知；配股通知 yb6gYN  
allotment of shares 股份分配 %l[]n;
*$  
allowable 可获宽免；免税的 c2Wp 8l  
allowable business loss 可扣除的营业亏损 tUi@'%>=5  
allowable expenses 可扣税的支出 L$6W,D  
allowance 免税额；津贴；备抵；准备金 r;_*.|AH  
allowance for debts 债项的免税额 9#E)H?`g  
allowance for depreciation by wear and tear 耗损折旧免税额 _N:GZLG  
allowance for funeral expenses 殡殓费的免税额 +CN!3(r  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 '*D>/hn|:]  
allowance for repairs and outgoings 修葺及支出方面的免税额 5a&BgBO1M  
allowance to debtor 给债务人的津贴 MY'T%_id  
alteration of capital 资本更改 08+\fT [  
alternate trustee 候补受托人 GT,1t=|&V  
amalgamation 合并 uCoy~kt292  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 a66Ns7Rb   
ambit of charges 征税范围；收费范围 U".5x~UC  
amended valuation 经修订的估值 *alifdp 
 
American Commodities Exchange 美国商品交易所 gg/2R?O]  
American Express Bank Limited 美国运通银行 MM6PaD{  
American Stock Exchange 美国证券交易所 _+,>N
J  
amortization 摊销 3  $a;  
amount due from banks 存放银行同业的款项 &v#pS!UOj  
amount due from banks abroad 存放海外银行同业的款项 qOv`&%txW  
amount due from holding companies 控股公司欠款 QmMA]Q  
amount due from local banks 存放本港银行同业的款项 KM? w{ ~9  
amount due to banks 银行同业的存款 /ke[nr  
amount due to banks abroad 海外银行同业的存款 ?&!e f{  
amount due to holding companies 控股公司存款 8[;AFm?,`  
amount due to local banks 本港银行同业的存款 {YG qa$+\  
amount due to outport banks 外埠银行同业的存款 3&6sQ-}*  
amount for note issue 发行纸币的款额 rl,i,1t  
amount of bond 担保契据的款额 3L36 2  
amount of consideration 代价款额 9_O6Sl  
amount of contribution 供款数额 />wE[`  
amount of indebtedness 负债款额 i*r ag0Mw  
amount of principal of the loan 贷款本金额 >qBJK)LHOv  
amount of rates chargeable 应征差饷数额 +j %y#_~  
amount of share capital 股本额 h>F"GR?U_(  
amount of sums assured 承保款额 EQ.K+d*K][  
amount of variation 变动幅度 D#A6s32a  
amount of vote 拨款数额 H@b4(6  
amount payable 应付款额 OF2W UcQ  
amount receivable 应收款额 U>sEFzBup  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 >pp#>{}  
analysis 分析 #r/5!*3  
ancillary risk 附属风险 [8Fn0A  
annual account 周年帐目；周年帐目报表；年度决算；年结 W
w"]3  
annual accounting date 年结日期 yb,X }"Et  
annual allowance 每年免税额；年积金；年度津贴；年津 G[6i\Et  
annual balance 年度余额 Lrmhr3 w5  
annual disposable income 每年可动用收入 +cM~ |  
annual estimates 周年预算 b +Z/nfS  
annual fee 年费 WrS
>^\:  
annual general meeting 周年大会 {$#88Qa\-  
annual growth rate 年增率；每年增长率 X`J86G)  
annual long-term supplement 长期个案每年补助金 Wt=\hixj-  
annual pensionable emolument 可供计算退休金的年薪 HYL['B?Wid  
annual report 年报 "dT"6,  
Annual Report on the Consumer Price Index 《消费物价指数年报》 V(8,94vm  
annual return 周年报表；周年申报表；每年报税表格 `:C2Cj  
Annual Return Rules 《周年报表规则》 J~n|5*cz  
annual review of consumer prices 每年消费物价回顾 qzEv!?)a  
annual roll-forward basis 逐年延展方式 \C
>+ubF  
annual salary 年薪 A!Tm[oqu  
annual statement 年度报表；年度决算表 )7X$um  
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 !l]_c5  
annuitant 年金受益人 bDm7$ (  
annuity 年金 s4QCun~m  
annuity contract 年金合约 MiR$N  
annuity on human life 人寿年金 ANgt\8  
antecedent debt 先前的债项 1xu~@v60  
ante-dated cheque 倒填日期支票  _8 !x  
anticipated expenditure 预期开支 )+DDIq  
anticipated net profit 预期纯利 u:Ye`]~o  
anticipated revenue 预期收入 '1(6@5tyWk  
anti-inflation measure 反通货膨胀措施 Eg8b|!-')8  
anti-inflationary stance 反通货膨胀立场 L|L|liWd  
apparent deficit 表面赤字 7 XLqP  
apparent financial solvency 表面偿债能力 ens]?,`0  
apparent partner 表面合伙人 }+Q4s]  
application for personal assessment 个人入息课税申请书 P]TT8Jgw  
application of fund 资金应用 Pd-LDs+Ga  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 QBGjH^kL  
appointed actuary 委任精算师 Xk/iyp/  
appointed auditor 委任核数师；委任审计师 [$pb  
appointed trustee 委任的受托人 >rJ**y
 
appointer 委任人 v~yw-}fk%  
apportioned pro rata 按比例分摊 B:Ft(,  
apportionment 分配；分摊
G0~Z|P  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 TZ `Ypi7r  
apportionment formula 分摊方程式 =<7z :]  
apportionment of estate duty 遗产税的分摊 \yZVn6GVr  
appraisal 估价；评估 tTF<DD}8  
appreciable growth 可观增长 /.=aA~|  
appreciable impact 显着影响 ,RM8D)m\  
appreciable increase 可观增长 *8uS,s6g  
appreciation 增值；升值 F"  M  
appreciation against other currencies 相对其他货币升值 5b
a e-  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 I$p1^8~L  
appreciation tax 增值税 jvAjnh#  
appropriation 拨款；拨用；拨付 .9WOTti  
appropriation account 拨款帐目 dJ#go*Gn  
Appropriation Bill 拨款法案 ck%YEMs  
appropriation-in-aid system 补助拨款办法 lC`w}0p  
approved assets 核准资产 xm1'  
approved basket stock 认可一篮子证券 ?{jey_]M  
approved budget 核准预算 Aj=GekX{  
approved charitable donation 认可慈善捐款 8aIqc  
approved charitable institution 认可慈善机构 9#m3<oSJ  
approved currency 核准货币；认可货币 ^,mN-.W  
approved estimates 核准预算 |Olz h63k:  
approved estimates of expenditure 核准开支预算 PTLlLa85<  
approved overseas insurer 核准海外保险人 {I0U 4]  
approved overseas trust company 核准海外信托公司 l U8pX$  
approved pooled investment fund 核准汇集投资基金 [f! { -T  
approved provident fund scheme 认可公积金计划 k52IvB@2  
approved provision 核准拨款 9P)!v.,T/  
approved redeemable share 核准可赎回股份 vd(S&&]o1  
approved regional stock 认可地区性证券 OzD\*,{7  
approved retirement scheme 认可退休金计划 x;$ESPPg  
approved subordinated loan 核准附属贷款 ~*"ZF-c
,  
arbitrage 套戥；套汇；套利 K;WQV,  
arbitrageur 套戥者；套汇者 ~]QQaP  
arbitrary amount 临时款项 E?czolNl  
arrangement 措施；安排；协定 }A,!|m4  
arrears 欠款 1#%H!GKvTU  
arrears of pay 欠付薪酬 aL*MCgb'  
arrears of revenue 逾期未收税款；逾期未收的帐项 xr]bH.>  
articles of association 组织章程；组织细则；组织章程细则 L+p}%!g  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 /]'&cD 1  
ascertainment of profit 确定利润 8>W52~^fU  
"Asia Clear" “亚洲结算系统”