[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 t[%ELHV  
allotment notice 股份配售通知；配股通知 ^k4 n  
allotment of shares 股份分配 ?RU_SCp-  
allowable 可获宽免；免税的 g{^(EZ,  
allowable business loss 可扣除的营业亏损
uV\~2#o$_  
allowable expenses 可扣税的支出 "= >8UR  
allowance 免税额；津贴；备抵；准备金 LT6VZ, S  
allowance for debts 债项的免税额 l4Qv$  
allowance for depreciation by wear and tear 耗损折旧免税额 ({9P, D~2  
allowance for funeral expenses 殡殓费的免税额 _v +At;Y  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 +YnQOh%v0s  
allowance for repairs and outgoings 修葺及支出方面的免税额 vlx \hJ<I  
allowance to debtor 给债务人的津贴 4<y|SI!  
alteration of capital 资本更改 %nT&  
alternate trustee 候补受托人 _[8sL^  
amalgamation 合并 C.R e*;EI,  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 D}L4uz?  
ambit of charges 征税范围；收费范围 7oFA5T _  
amended valuation 经修订的估值 zJT,Hv .  
American Commodities Exchange 美国商品交易所 V(<(k,8
=  
American Express Bank Limited 美国运通银行 wZ\% !#}7  
American Stock Exchange 美国证券交易所 CQ^I;[=d  
amortization 摊销 uoe>T:  
amount due from banks 存放银行同业的款项 _Rey~]iJJ8  
amount due from banks abroad 存放海外银行同业的款项 zR_yxs'  
amount due from holding companies 控股公司欠款 jWJ/gv~ $  
amount due from local banks 存放本港银行同业的款项 <G#z;]N  
amount due to banks 银行同业的存款 | sZu1K  
amount due to banks abroad 海外银行同业的存款 eW zyydl  
amount due to holding companies 控股公司存款 9}Qrb@DT  
amount due to local banks 本港银行同业的存款 hSfLNvK  
amount due to outport banks 外埠银行同业的存款 iYl$2 5k/1  
amount for note issue 发行纸币的款额 Ll'!aar,  
amount of bond 担保契据的款额 6HxZS+],c  
amount of consideration 代价款额 kG|pM54:^  
amount of contribution 供款数额 atWB*kqI  
amount of indebtedness 负债款额 $,#,yl ol  
amount of principal of the loan 贷款本金额 B)L;ja  
amount of rates chargeable 应征差饷数额 u@$pOLI
 
amount of share capital 股本额 HP*AN@>Kw  
amount of sums assured 承保款额 A
l Q  
amount of variation 变动幅度 SWM6+i p  
amount of vote 拨款数额 "f3KE=cUm  
amount payable 应付款额 M}W};~V2ng  
amount receivable 应收款额 TLiA>`r=  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 P g1EE"N@  
analysis 分析 rCFTch"  
ancillary risk 附属风险 +jpC%o}C  
annual account 周年帐目；周年帐目报表；年度决算；年结 5,1q%  
annual accounting date 年结日期 d*TpHLm  
annual allowance 每年免税额；年积金；年度津贴；年津 ?5#=Mh#  
annual balance 年度余额 (8/Qt\3jv  
annual disposable income 每年可动用收入 2gbMUdpp  
annual estimates 周年预算 #3o]Qo[Sc  
annual fee 年费 "JCvsCe  
annual general meeting 周年大会 %xWscA%^u  
annual growth rate 年增率；每年增长率 FI|@=l;_  
annual long-term supplement 长期个案每年补助金 ; 
(;J  
annual pensionable emolument 可供计算退休金的年薪 ljo^ 2  
annual report 年报 6X.lncE@p  
Annual Report on the Consumer Price Index 《消费物价指数年报》 (
" +/ :  
annual return 周年报表；周年申报表；每年报税表格 8FY/57.W  
Annual Return Rules 《周年报表规则》 Fl^}tC  
annual review of consumer prices 每年消费物价回顾 KU}HVM{  
annual roll-forward basis 逐年延展方式 'hM?
J*m  
annual salary 年薪 StuDtY  
annual statement 年度报表；年度决算表 d.3O1TXK  
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 fC4D#  
annuitant 年金受益人 fjAJys)Q  
annuity 年金 {!C';^  
annuity contract 年金合约 r&|-6OQZZ  
annuity on human life 人寿年金 "wPFQXU  
antecedent debt 先前的债项 @Pc]qu  
ante-dated cheque 倒填日期支票 )2P4EEs[  
anticipated expenditure 预期开支 Sr`gQ#b@r}  
anticipated net profit 预期纯利 Y+#e| x  
anticipated revenue 预期收入 n_n0Q}du  
anti-inflation measure 反通货膨胀措施 {&Fh$H!  
anti-inflationary stance 反通货膨胀立场 %q@eCN  
apparent deficit 表面赤字 fr 0iEO_  
apparent financial solvency 表面偿债能力 .bYDj&]P{  
apparent partner 表面合伙人 <M1XG7_I  
application for personal assessment 个人入息课税申请书 {t$ vsR  
application of fund 资金应用 Aghcjy|j  
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 {daNw>TH  
appointed actuary 委任精算师 t/bDDV"  
appointed auditor 委任核数师；委任审计师 "b!QE2bRO  
appointed trustee 委任的受托人 ]8q5k5
~  
appointer 委任人 In0kP"  
apportioned pro rata 按比例分摊 TIV
1?S  
apportionment 分配；分摊 +SmcZ^\OZ  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 HlB'yOHv!  
apportionment formula 分摊方程式 ?'K}bmdt}.  
apportionment of estate duty 遗产税的分摊 W9?Yzl  
appraisal 估价；评估 x,js}Mlw  
appreciable growth 可观增长 C9
/?B:   
appreciable impact 显着影响  j$#pG  
appreciable increase 可观增长 qoMYiF}/e  
appreciation 增值；升值 2;4Of~  
appreciation against other currencies 相对其他货币升值 `OnN12`  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 2F3IC  
appreciation tax 增值税 J[UL f7:  
appropriation 拨款；拨用；拨付 `"M=ZVk  
appropriation account 拨款帐目 ,SJB3if  
Appropriation Bill 拨款法案 v'.?:S&m  
appropriation-in-aid system 补助拨款办法 d'Z|+lq:  
approved assets 核准资产 ,:-S<]fS{_  
approved basket stock 认可一篮子证券 TD,W*(b  
approved budget 核准预算 2"nd(+QH  
approved charitable donation 认可慈善捐款 /yIkHb^c  
approved charitable institution 认可慈善机构 K3?7Hndf2  
approved currency 核准货币；认可货币 [S":~3^B6  
approved estimates 核准预算 <!&nyuSz  
approved estimates of expenditure 核准开支预算 $dci?7q  
approved overseas insurer 核准海外保险人 K|Std)6  
approved overseas trust company 核准海外信托公司 l{aXX[E&1  
approved pooled investment fund 核准汇集投资基金 CIQo2~G  
approved provident fund scheme 认可公积金计划 aD3'gc,l  
approved provision 核准拨款 ~tDV{ml  
approved redeemable share 核准可赎回股份 1I KDp]SN  
approved regional stock 认可地区性证券 Ve7[U_"  
approved retirement scheme 认可退休金计划 V?HC\F-  
approved subordinated loan 核准附属贷款 pF#nj`L  
arbitrage 套戥；套汇；套利 ,;H)CUe1"  
arbitrageur 套戥者；套汇者 J`uV $l:  
arbitrary amount 临时款项  HlPf   
arrangement 措施；安排；协定 [1dlV/  
arrears 欠款 J^ryUOo}b  
arrears of pay 欠付薪酬 .!,T>:R  
arrears of revenue 逾期未收税款；逾期未收的帐项 pb}QP  
articles of association 组织章程；组织细则；组织章程细则 {?l#*XH;  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 r.[!n)*  
ascertainment of profit 确定利润 +l2{EiQw  
"Asia Clear" “亚洲结算系统”