[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 [ = q1T3  
allotment notice 股份配售通知；配股通知 Xza(k  
allotment of shares 股份分配 7hcYD!DS  
allowable 可获宽免；免税的 :6 R\OeH+  
allowable business loss 可扣除的营业亏损 ORw,)l  
allowable expenses 可扣税的支出 g}{aZ$sta  
allowance 免税额；津贴；备抵；准备金 :J@gmY:C  
allowance for debts 债项的免税额 !>&o01i  
allowance for depreciation by wear and tear 耗损折旧免税额 ~L\z8[<C  
allowance for funeral expenses 殡殓费的免税额 Z]Cq3~l  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 g3/W=~r  
allowance for repairs and outgoings 修葺及支出方面的免税额 %)W2H^  
allowance to debtor 给债务人的津贴 '[:D$q;  
alteration of capital 资本更改 n5NsmVW\x  
alternate trustee 候补受托人 E7UU  
amalgamation 合并 - %h.t+=U  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 &%DY\*  
ambit of charges 征税范围；收费范围 "Ac-tzhE  
amended valuation 经修订的估值 7(8;to6(  
American Commodities Exchange 美国商品交易所 5c0 ZRV#  
American Express Bank Limited 美国运通银行 O
m\vMd@!  
American Stock Exchange 美国证券交易所 K=k"a  
amortization 摊销 Rtl"Ub@HV  
amount due from banks 存放银行同业的款项 =s2*H8]  
amount due from banks abroad 存放海外银行同业的款项 1~ 3_^3OT  
amount due from holding companies 控股公司欠款 PiIpnoM  
amount due from local banks 存放本港银行同业的款项 nRS}}6Q  
amount due to banks 银行同业的存款 u|TeE\0  
amount due to banks abroad 海外银行同业的存款 266h\2t6  
amount due to holding companies 控股公司存款 i%]EEVmN  
amount due to local banks 本港银行同业的存款 AJ`h9%B  
amount due to outport banks 外埠银行同业的存款 5x4yyb'  
amount for note issue 发行纸币的款额 q dBrQC  
amount of bond 担保契据的款额 WiR(;m<g  
amount of consideration 代价款额 NP3
y+s  
amount of contribution 供款数额 vMH  
amount of indebtedness 负债款额 Ckuh: bs  
amount of principal of the loan 贷款本金额 B LiF 5  
amount of rates chargeable 应征差饷数额 ]MitOkX  
amount of share capital 股本额 ?mxMk6w  
amount of sums assured 承保款额 K`zdc`/  
amount of variation 变动幅度 U$ElV]N  
amount of vote 拨款数额 ~KX/ Ai  
amount payable 应付款额 c9u`!'g`i  
amount receivable 应收款额 >W+%8e  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 ~Otoqu|  
analysis 分析 :>f )g  
ancillary risk 附属风险 k9
I %PH  
annual account 周年帐目；周年帐目报表；年度决算；年结 L+i=VGm0  
annual accounting date 年结日期 051E6-  
annual allowance 每年免税额；年积金；年度津贴；年津 `0gyr(fES  
annual balance 年度余额 C1n> M}b  
annual disposable income 每年可动用收入 ~-Qw.EdC  
annual estimates 周年预算 A[{yCn`tM  
annual fee 年费 D'PI1 0t  
annual general meeting 周年大会 j-}O0~Jz  
annual growth rate 年增率；每年增长率 29
] G^f>  
annual long-term supplement 长期个案每年补助金 /{n-Y/jp  
annual pensionable emolument 可供计算退休金的年薪 vw/J8'  
annual report 年报 >jLY"  
Annual Report on the Consumer Price Index 《消费物价指数年报》 /%1ON9o>  
annual return 周年报表；周年申报表；每年报税表格 Vv=. -&'  
Annual Return Rules 《周年报表规则》 L^?qOylu  
annual review of consumer prices 每年消费物价回顾 %pL''R9VF  
annual roll-forward basis 逐年延展方式 %XQ(fj>  
annual salary 年薪 Js?]$V"  
annual statement 年度报表；年度决算表 .|fHy  
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 s-Tv8goNV  
annuitant 年金受益人 AH7}/Rc  
annuity 年金 wc4{)qDE  
annuity contract 年金合约 Kn;"R:  
annuity on human life 人寿年金 D'DfJwA  
antecedent debt 先前的债项 mNTzUoZF'@  
ante-dated cheque 倒填日期支票 o|<!"AD7  
anticipated expenditure 预期开支 MKi0jwJM  
anticipated net profit 预期纯利 >SHhAEF  
anticipated revenue 预期收入 #h ]g?*}OJ  
anti-inflation measure 反通货膨胀措施 SO'vp
z{  
anti-inflationary stance 反通货膨胀立场 :tg)p+KB  
apparent deficit 表面赤字 WP'!*[z  
apparent financial solvency 表面偿债能力 E*K;H8}s  
apparent partner 表面合伙人 %l[( Iw  
application for personal assessment 个人入息课税申请书 &n:.k}/P  
application of fund 资金应用 =-n}[Y}A  
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 CkQ3# L<2  
appointed actuary 委任精算师 e6$WQd`O  
appointed auditor 委任核数师；委任审计师 "]Xc` 3SM  
appointed trustee 委任的受托人 {hrX'2:ClT  
appointer 委任人 i<Zc"v;  
apportioned pro rata 按比例分摊 [waIi3Dv\  
apportionment 分配；分摊 tg4pyW<  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 +iRh
  
apportionment formula 分摊方程式 {_p_%;  
apportionment of estate duty 遗产税的分摊 ( ^Nz9{  
appraisal 估价；评估 c<Tf 2]vZE  
appreciable growth 可观增长 V {ddr:]
4  
appreciable impact 显着影响 Dp-z[]})1  
appreciable increase 可观增长  Fywv  
appreciation 增值；升值 /@TF5]Ri  
appreciation against other currencies 相对其他货币升值 c,+:i1IAy  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 c 3)jccWTc  
appreciation tax 增值税 y}ev ,j  
appropriation 拨款；拨用；拨付 {B*s{{[ /'  
appropriation account 拨款帐目 y _k l:Ssa  
Appropriation Bill 拨款法案 $B5aje}i  
appropriation-in-aid system 补助拨款办法 \"OG6G_>$  
approved assets 核准资产 n9ej7
oj  
approved basket stock 认可一篮子证券 Z,Dl` w  
approved budget 核准预算 j{+.tIzpq[  
approved charitable donation 认可慈善捐款 `7V]y-  
approved charitable institution 认可慈善机构 cU!vsdR3  
approved currency 核准货币；认可货币
R(G7m@@{  
approved estimates 核准预算 'e'cb>GnA  
approved estimates of expenditure 核准开支预算 B*Dz{a^.:  
approved overseas insurer 核准海外保险人 ~dTrf>R8M  
approved overseas trust company 核准海外信托公司 x7<K<k;s  
approved pooled investment fund 核准汇集投资基金 JOeeU8C  
approved provident fund scheme 认可公积金计划 ?J>  
approved provision 核准拨款 LBDjIpR6  
approved redeemable share 核准可赎回股份 T!)(Dv8@F  
approved regional stock 认可地区性证券 +Q"4Migbe@  
approved retirement scheme 认可退休金计划 P8/0H(,  
approved subordinated loan 核准附属贷款 #BH*Z(  
arbitrage 套戥；套汇；套利 Ry6@VQ"NLb  
arbitrageur 套戥者；套汇者 $Ri; ^pZw[  
arbitrary amount 临时款项 a~y'RyA  
arrangement 措施；安排；协定 :nOFR$W  
arrears 欠款 }y gD3:vN7  
arrears of pay 欠付薪酬 \bvfEP  
arrears of revenue 逾期未收税款；逾期未收的帐项 |[b{)s?x  
articles of association 组织章程；组织细则；组织章程细则 bdE[;+58  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 ~6LN6}~|.  
ascertainment of profit 确定利润 N6i Q8P-  
"Asia Clear" “亚洲结算系统”