[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 $e /^u[~:  
allotment notice 股份配售通知；配股通知 (S v~2  
allotment of shares 股份分配 A+UU~?3y  
allowable 可获宽免；免税的 XZ5 /=z  
allowable business loss 可扣除的营业亏损 wX*K]VMn  
allowable expenses 可扣税的支出 ,yTjU{<"  
allowance 免税额；津贴；备抵；准备金 uZ=NSbYsA  
allowance for debts 债项的免税额 U2%.S&wS,e  
allowance for depreciation by wear and tear 耗损折旧免税额 (~J^3O]Fo  
allowance for funeral expenses 殡殓费的免税额 2~t[RY  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 ~wVd$%7`  
allowance for repairs and outgoings 修葺及支出方面的免税额 fks)+L'  
allowance to debtor 给债务人的津贴 Zt3)]sB  
alteration of capital 资本更改 nw6+.pOy  
alternate trustee 候补受托人 YLVPAODY  
amalgamation 合并 DK oN}c  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 @
G4X  
ambit of charges 征税范围；收费范围 <3j"&i]Tm*  
amended valuation 经修订的估值 :Pv*,qHE  
American Commodities Exchange 美国商品交易所 3ux0Jr2yT  
American Express Bank Limited 美国运通银行 T]?n)L,2  
American Stock Exchange 美国证券交易所 LvEnXS  
amortization 摊销 1\r|g2Z :  
amount due from banks 存放银行同业的款项 %.z,+Zz?  
amount due from banks abroad 存放海外银行同业的款项 V._(q^  
amount due from holding companies 控股公司欠款 T =2=k&|  
amount due from local banks 存放本港银行同业的款项 p^ pOuy8  
amount due to banks 银行同业的存款 UYz0PSV=.  
amount due to banks abroad 海外银行同业的存款 %~QO8q_7  
amount due to holding companies 控股公司存款 o^V(U~m]  
amount due to local banks 本港银行同业的存款 [S@}T zE  
amount due to outport banks 外埠银行同业的存款 SM^-Z|d?  
amount for note issue 发行纸币的款额 i:l<C  
amount of bond 担保契据的款额 M5trNSL &u  
amount of consideration 代价款额 "{D|@
Bc  
amount of contribution 供款数额 mB\C
?=_  
amount of indebtedness 负债款额 .%82P(  
amount of principal of the loan 贷款本金额 JO@|*/mL  
amount of rates chargeable 应征差饷数额 Jx=hJ-FY  
amount of share capital 股本额 7^Yk`Z?|a  
amount of sums assured 承保款额 7K{Nb  
amount of variation 变动幅度 XB[<;*Iz  
amount of vote 拨款数额 >[1W:KQA  
amount payable 应付款额 9RWkm%?  
amount receivable 应收款额 /QEiMrz@6  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 C-?!S  
analysis 分析 /CIh2 ]#e  
ancillary risk 附属风险 x[Wwq=~  
annual account 周年帐目；周年帐目报表；年度决算；年结 bTSL<"(]N  
annual accounting date 年结日期 B7Tk4q\;Q  
annual allowance 每年免税额；年积金；年度津贴；年津 Gxax2o  
annual balance 年度余额 @EoZI ~  
annual disposable income 每年可动用收入 /N-_FMl?  
annual estimates 周年预算 _0 m\[t.  
annual fee 年费 v-! u\  
annual general meeting 周年大会 K2<~(78C  
annual growth rate 年增率；每年增长率 Q_vW3xz  
annual long-term supplement 长期个案每年补助金 \-*eL;q P  
annual pensionable emolument 可供计算退休金的年薪 ]1gx#y 2  
annual report 年报 A4QcQ"  
Annual Report on the Consumer Price Index 《消费物价指数年报》 ;2m<CSv!D  
annual return 周年报表；周年申报表；每年报税表格 1+7GUSIb  
Annual Return Rules 《周年报表规则》 v{<[)cr  
annual review of consumer prices 每年消费物价回顾 ')N{wSM9Ft  
annual roll-forward basis 逐年延展方式 4R8G&8b  
annual salary 年薪 Eaqca{%/^  
annual statement 年度报表；年度决算表 m5D"A D  
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 g_Im;1$  
annuitant 年金受益人 dr<<!q /  
annuity 年金 %AW4.3()8  
annuity contract 年金合约 |0z;K:5s
 
annuity on human life 人寿年金 /(8a~f&%r  
antecedent debt 先前的债项 nPUqMn'  
ante-dated cheque 倒填日期支票 -ti{6:H8  
anticipated expenditure 预期开支 "3F;cCDv]  
anticipated net profit 预期纯利 b5:op@V  
anticipated revenue 预期收入 "EV!>^Z  
anti-inflation measure 反通货膨胀措施 R3X{:1{j  
anti-inflationary stance 反通货膨胀立场 tV/Z)fpyH  
apparent deficit 表面赤字 [/_+ >M  
apparent financial solvency 表面偿债能力 a83g\c5   
apparent partner 表面合伙人 c '\SfW<  
application for personal assessment 个人入息课税申请书 4 m-I5!=O  
application of fund 资金应用 gip/( /NX  
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 #Z~C`n u  
appointed actuary 委任精算师 AddeaB5<  
appointed auditor 委任核数师；委任审计师 ?U7) XvQ  
appointed trustee 委任的受托人 k6Cn"2q <  
appointer 委任人 ~l~Tk6EM  
apportioned pro rata 按比例分摊 Q7bq  
apportionment 分配；分摊 0L^u2HZYL  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 q_Lo3|t i  
apportionment formula 分摊方程式 !rhk $L  
apportionment of estate duty 遗产税的分摊 voe7l+Xk  
appraisal 估价；评估 #?B%Ja% ;W  
appreciable growth 可观增长 G9g6.8*&  
appreciable impact 显着影响 \/|)HElKR  
appreciable increase 可观增长 `)4a[thp  
appreciation 增值；升值 [4J6iF  
appreciation against other currencies 相对其他货币升值 '!1$9o^$  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 jKIc09H|  
appreciation tax 增值税 mceG!@t  
appropriation 拨款；拨用；拨付 &2I*0  
appropriation account 拨款帐目 =iHiPvP0  
Appropriation Bill 拨款法案 :!zC"d
9@  
appropriation-in-aid system 补助拨款办法 5y4u5Tm-%  
approved assets 核准资产 s:y ^_W)d  
approved basket stock 认可一篮子证券 "gW7<ilw   
approved budget 核准预算 {0YAzZ7  
approved charitable donation 认可慈善捐款 Tx%VU8\?n  
approved charitable institution 认可慈善机构 +'
oX  
approved currency 核准货币；认可货币 W0cgI9 =9  
approved estimates 核准预算 =22ALlxk  
approved estimates of expenditure 核准开支预算 O3NWXe<  
approved overseas insurer 核准海外保险人 `3q;~ 9  
approved overseas trust company 核准海外信托公司 zX7q:Pt  
approved pooled investment fund 核准汇集投资基金 eXl=i-'  
approved provident fund scheme 认可公积金计划 r(2R<A  
approved provision 核准拨款 s4T}Bsr  
approved redeemable share 核准可赎回股份 RD<75]**{  
approved regional stock 认可地区性证券 uM(UO,X  
approved retirement scheme 认可退休金计划 <JI& {1  
approved subordinated loan 核准附属贷款 KbxR Lx]w  
arbitrage 套戥；套汇；套利 Rn+4DcR  
arbitrageur 套戥者；套汇者 5c-N0@\  
arbitrary amount 临时款项 qI3NkVA'C  
arrangement 措施；安排；协定 mE#nU(+Ta  
arrears 欠款 8rbG*6  
arrears of pay 欠付薪酬 +1;'B4  
arrears of revenue 逾期未收税款；逾期未收的帐项 _ :^7a3I  
articles of association 组织章程；组织细则；组织章程细则 b*,
3< 9  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 ~y0R'oi  
ascertainment of profit 确定利润 G\iyJSj[P  
"Asia Clear" “亚洲结算系统”