[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 v7"Hvp3w  
allotment notice 股份配售通知；配股通知 W Ie2j  
allotment of shares 股份分配 tRqg')y  
allowable 可获宽免；免税的 Jb~nu  
allowable business loss 可扣除的营业亏损 rC(-dJkV  
allowable expenses 可扣税的支出 P5:X7[  
allowance 免税额；津贴；备抵；准备金 ]Z@+ |&@L  
allowance for debts 债项的免税额 gFsnL*L0  
allowance for depreciation by wear and tear 耗损折旧免税额 9$9Pv%F:j  
allowance for funeral expenses 殡殓费的免税额 ;'o:1{Y  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 e[3r
z%'Q  
allowance for repairs and outgoings 修葺及支出方面的免税额 nFVQOr;  
allowance to debtor 给债务人的津贴 =
5JTVF  
alteration of capital 资本更改 (I?CW~3#  
alternate trustee 候补受托人 B:YUb{CJ  
amalgamation 合并 ]"Do%
<  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 6j]pJ]F6  
ambit of charges 征税范围；收费范围
uW.)(l  
amended valuation 经修订的估值 ^,Sl^ 9K  
American Commodities Exchange 美国商品交易所 94=aVM\>>  
American Express Bank Limited 美国运通银行 +OUYQMmM  
American Stock Exchange 美国证券交易所 0A~zuK  
amortization 摊销 E57J).x-BP  
amount due from banks 存放银行同业的款项 N6GvzmG#g  
amount due from banks abroad 存放海外银行同业的款项 |JpLMUG  
amount due from holding companies 控股公司欠款 iU5Aj:U3  
amount due from local banks 存放本港银行同业的款项 ]}g;q*!J  
amount due to banks 银行同业的存款 EZm6WvlxSI  
amount due to banks abroad 海外银行同业的存款 pg}9baW?  
amount due to holding companies 控股公司存款 Min^EAG@  
amount due to local banks 本港银行同业的存款 x<  Td  
amount due to outport banks 外埠银行同业的存款 =
R M=@X  
amount for note issue 发行纸币的款额 &^HqbLz  
amount of bond 担保契据的款额 \7 8w1Rkl  
amount of consideration 代价款额 6%mFiX  
amount of contribution 供款数额 @wWro?s'p  
amount of indebtedness 负债款额 Bn7~p+N  
amount of principal of the loan 贷款本金额 FW)G5^Tf  
amount of rates chargeable 应征差饷数额 YN\!I  
amount of share capital 股本额 NqsIMCl  
amount of sums assured 承保款额 Kvu0Av-7  
amount of variation 变动幅度 =YPvh]][  
amount of vote 拨款数额 'RIlyH~Yf  
amount payable 应付款额 axTvA(k9  
amount receivable 应收款额 ]jUxL=]r  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 |[k/ %  
analysis 分析 uvo2W !  
ancillary risk 附属风险 E(i<3U"4h[  
annual account 周年帐目；周年帐目报表；年度决算；年结 0@R @L}m  
annual accounting date 年结日期 Td&w  
annual allowance 每年免税额；年积金；年度津贴；年津 ~-+lZ4}  
annual balance 年度余额 V 0<>Xo%  
annual disposable income 每年可动用收入 c}nXMA^^  
annual estimates 周年预算 #,dE )  
annual fee 年费 Pg3O )
D9  
annual general meeting 周年大会 :y)'_p *l/  
annual growth rate 年增率；每年增长率 #ii,GN~N  
annual long-term supplement 长期个案每年补助金  C0\A  
annual pensionable emolument 可供计算退休金的年薪 MQR@(>TZy  
annual report 年报 O87Ptr8  
Annual Report on the Consumer Price Index 《消费物价指数年报》 -[kbHrl&  
annual return 周年报表；周年申报表；每年报税表格 l$%mZl  
Annual Return Rules 《周年报表规则》 `(|jm$Q  
annual review of consumer prices 每年消费物价回顾 $u"t/_%  
annual roll-forward basis 逐年延展方式 l<7)uO^8  
annual salary 年薪 8oI)q4V  
annual statement 年度报表；年度决算表 MB,;HeP!  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 `I.Uw$,P  
annuitant 年金受益人  6?U2Et  
annuity 年金 nw3CI&Y`  
annuity contract 年金合约 LTsG  
annuity on human life 人寿年金 RlU=  
antecedent debt 先前的债项 O!!Ne'I  
ante-dated cheque 倒填日期支票 lNSB "S  
anticipated expenditure 预期开支 1mw<$'pm0  
anticipated net profit 预期纯利 neGCMKtzlJ  
anticipated revenue 预期收入 $I%75IZ  
anti-inflation measure 反通货膨胀措施 >$]SYF29  
anti-inflationary stance 反通货膨胀立场 p]*BeiT#n%  
apparent deficit 表面赤字 LPgP;%ohO/  
apparent financial solvency 表面偿债能力 56Q9RU(M  
apparent partner 表面合伙人 UE4zmIq  
application for personal assessment 个人入息课税申请书 ;C8'7  
application of fund 资金应用 Ak!l}d  
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 wL]7d3t  
appointed actuary 委任精算师 (il
U<Ht  
appointed auditor 委任核数师；委任审计师 Zy2@1-z6  
appointed trustee 委任的受托人 |okS7.|I
X  
appointer 委任人 U@$Kp>X  
apportioned pro rata 按比例分摊 v%|()Z0  
apportionment 分配；分摊 fDmGgD?  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 3AWNoXh  
apportionment formula 分摊方程式 P7n+@L$  
apportionment of estate duty 遗产税的分摊 CErkmod{}e  
appraisal 估价；评估 iw|6w,-)C  
appreciable growth 可观增长 iP1u u  
appreciable impact 显着影响 h<oQ9zW
)  
appreciable increase 可观增长 C[$uf  
appreciation 增值；升值 fL7ym,?  
appreciation against other currencies 相对其他货币升值 C'ZF#Z  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 Q E7 r{  
appreciation tax 增值税 8S
1%;@c  
appropriation 拨款；拨用；拨付 CCJ!;d;&87  
appropriation account 拨款帐目 /i+8b(x  
Appropriation Bill 拨款法案 rJJI<{$  
appropriation-in-aid system 补助拨款办法 iYj+NL  
approved assets 核准资产 LEMgRI`rf  
approved basket stock 认可一篮子证券 FAAqdK0  
approved budget 核准预算 t@-:e^ v  
approved charitable donation 认可慈善捐款 @>'.F<:P<  
approved charitable institution 认可慈善机构 KOWxP47b  
approved currency 核准货币；认可货币 gP*:>[lR  
approved estimates 核准预算 5-|fp(Ww_W  
approved estimates of expenditure 核准开支预算 G0Wzx)3]  
approved overseas insurer 核准海外保险人 JcxhI]E  
approved overseas trust company 核准海外信托公司 MT" 2^&R  
approved pooled investment fund 核准汇集投资基金 P)~PrTa%  
approved provident fund scheme 认可公积金计划 x
UE9%qO  
approved provision 核准拨款 )J+vmY~&  
approved redeemable share 核准可赎回股份 4 Yq|Z  
approved regional stock 认可地区性证券
*7hr3x  
approved retirement scheme 认可退休金计划 Fl GKy9k  
approved subordinated loan 核准附属贷款 uY;-x~Z  
arbitrage 套戥；套汇；套利 Ml8'=KN_  
arbitrageur 套戥者；套汇者 kWL\JDZ`.  
arbitrary amount 临时款项 28M!G~|  
arrangement 措施；安排；协定 EAq/Yw2$  
arrears 欠款 W`]
,  
arrears of pay 欠付薪酬 V|vU17Cgy  
arrears of revenue 逾期未收税款；逾期未收的帐项 1c S{3  
articles of association 组织章程；组织细则；组织章程细则 [#H$@g|CT  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 &#Sg1$/+  
ascertainment of profit 确定利润 @*W,Jm3Y  
"Asia Clear" “亚洲结算系统”