[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 GsQ*4=C  
allotment notice 股份配售通知；配股通知 9Fo fr  
allotment of shares 股份分配 Vw tZLP36  
allowable 可获宽免；免税的 Bc7V)YK  
allowable business loss 可扣除的营业亏损 m8R9{LC  
allowable expenses 可扣税的支出 R=Zn -q  
allowance 免税额；津贴；备抵；准备金 NGC,lv  
allowance for debts 债项的免税额 Yd EptAI  
allowance for depreciation by wear and tear 耗损折旧免税额 .IarkeCtb  
allowance for funeral expenses 殡殓费的免税额 ({s6eqMhDd  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 l<g5yY yf  
allowance for repairs and outgoings 修葺及支出方面的免税额 T
lZT1H  
allowance to debtor 给债务人的津贴 j.e0;! (L}  
alteration of capital 资本更改 @"-</x3o  
alternate trustee 候补受托人 d}'U?6ob  
amalgamation 合并 N_eX/ux  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 tVuWVJ4M  
ambit of charges 征税范围；收费范围 B* kcNlW  
amended valuation 经修订的估值 E/M_lvQ
 
American Commodities Exchange 美国商品交易所 7hP<f}xL  
American Express Bank Limited 美国运通银行 dU)]:>Uz  
American Stock Exchange 美国证券交易所 \Ig68dFf%  
amortization 摊销 6W[}$#w  
amount due from banks 存放银行同业的款项 vhbDb)J  
amount due from banks abroad 存放海外银行同业的款项 ]\-^>!F#K  
amount due from holding companies 控股公司欠款 S$TmZk=  
amount due from local banks 存放本港银行同业的款项 FBx_c;)9Z  
amount due to banks 银行同业的存款 e^p +1-B  
amount due to banks abroad 海外银行同业的存款 x8Loyt_C  
amount due to holding companies 控股公司存款 M_v?9L  
amount due to local banks 本港银行同业的存款 "@R>J?Cc+  
amount due to outport banks 外埠银行同业的存款 Hy.AyU|L  
amount for note issue 发行纸币的款额 `Z:R Ce^  
amount of bond 担保契据的款额 1 `^Rdi0  
amount of consideration 代价款额 q6Rr
.A  
amount of contribution 供款数额 :Z`:nq.a  
amount of indebtedness 负债款额 PyVC}dUAX  
amount of principal of the loan 贷款本金额 \B F*m"lz  
amount of rates chargeable 应征差饷数额 w(ln5q  
amount of share capital 股本额 x:-.+C%  
amount of sums assured 承保款额 De7Ts  
amount of variation 变动幅度 F+R?a+e  
amount of vote 拨款数额 _Zk{!  
amount payable 应付款额 2M#M"LHo  
amount receivable 应收款额 f-DL:@crU  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 *e
I)Z=8  
analysis 分析 |4$M]Mf0  
ancillary risk 附属风险 .2d9?p3Y  
annual account 周年帐目；周年帐目报表；年度决算；年结 fjvN$NgVs  
annual accounting date 年结日期 valtev0<  
annual allowance 每年免税额；年积金；年度津贴；年津 dS^T$sz.co  
annual balance 年度余额 sn 7AR88M;  
annual disposable income 每年可动用收入 QaUm1i#
 
annual estimates 周年预算 D\Ij yZ-O  
annual fee 年费 7Q\|=$2  
annual general meeting 周年大会 #/PAA  
annual growth rate 年增率；每年增长率 5T sUQc  
annual long-term supplement 长期个案每年补助金 ]7-&V-Ct*  
annual pensionable emolument 可供计算退休金的年薪 DZzN>9<)^  
annual report 年报 hxce\OuU0h  
Annual Report on the Consumer Price Index 《消费物价指数年报》 5F`;yh+e  
annual return 周年报表；周年申报表；每年报税表格 g^*<f8 ~d  
Annual Return Rules 《周年报表规则》 ;iDPn2?6?x  
annual review of consumer prices 每年消费物价回顾 zJe#m|Z  
annual roll-forward basis 逐年延展方式 r0p w_j  
annual salary 年薪 zdXkR]   
annual statement 年度报表；年度决算表 ^u3V E  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 G\|,5HED  
annuitant 年金受益人 *s@Qtgu  
annuity 年金 @lJzr3}WZ  
annuity contract 年金合约 !9 fz(9  
annuity on human life 人寿年金 z-M3  
antecedent debt 先前的债项 \fr-<5w79  
ante-dated cheque 倒填日期支票 Aw&tP[N[  
anticipated expenditure 预期开支 [+O"
<Ua  
anticipated net profit 预期纯利 5 ae2<Y=  
anticipated revenue 预期收入 ge]STSM0n7  
anti-inflation measure 反通货膨胀措施 EC
v)v  
anti-inflationary stance 反通货膨胀立场 2]%h$f+  
apparent deficit 表面赤字 !i=nSqW  
apparent financial solvency 表面偿债能力 9 \^|6k,  
apparent partner 表面合伙人 ~]ZpA-*@Ut  
application for personal assessment 个人入息课税申请书 wAnb Di{W  
application of fund 资金应用 v[Kxja;  
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 R<B7K?SxV~  
appointed actuary 委任精算师 f/CuE%7BR  
appointed auditor 委任核数师；委任审计师 C6rg<tCH  
appointed trustee 委任的受托人 Z7 E
  
appointer 委任人 yf&7P;A  
apportioned pro rata 按比例分摊 N},n `Yl.  
apportionment 分配；分摊 &89oO@5  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 1S@vGq}  
apportionment formula 分摊方程式 {Z p\^/  
apportionment of estate duty 遗产税的分摊 bH"hX  
appraisal 估价；评估 eh"3NRrN  
appreciable growth 可观增长 m3o,@=b  
appreciable impact 显着影响
;WldHaZ9r  
appreciable increase 可观增长 YM5fyv?  
appreciation 增值；升值 >E*$ E  
appreciation against other currencies 相对其他货币升值 ;5@ t[r  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 CbN!1E6).  
appreciation tax 增值税 ou %/l4dC  
appropriation 拨款；拨用；拨付 b(9FZ]7S  
appropriation account 拨款帐目 =J1rlnaaEL  
Appropriation Bill 拨款法案 HF3f)}l$  
appropriation-in-aid system 补助拨款办法 Rb\6;i8R  
approved assets 核准资产 k}~O}~-  
approved basket stock 认可一篮子证券 mFHH515  
approved budget 核准预算 *Vho?P6y\Y  
approved charitable donation 认可慈善捐款 V2N_8)s9W  
approved charitable institution 认可慈善机构 2)j0Ai%  
approved currency 核准货币；认可货币 $+7`Dy!  
approved estimates 核准预算 O:da-xWJ  
approved estimates of expenditure 核准开支预算 id$Ul?z8  
approved overseas insurer 核准海外保险人 q4V7  
approved overseas trust company 核准海外信托公司 dx;k`r$w  
approved pooled investment fund 核准汇集投资基金 vVL@K,q  
approved provident fund scheme 认可公积金计划 gzeQ|m2]  
approved provision 核准拨款 a')|1DnR  
approved redeemable share 核准可赎回股份 1 T:Y0  
approved regional stock 认可地区性证券 3"rzb]= R  
approved retirement scheme 认可退休金计划 -j&Tc`j_  
approved subordinated loan 核准附属贷款 Un6/e/6,  
arbitrage 套戥；套汇；套利 =|=.>?t6Z0  
arbitrageur 套戥者；套汇者 A'nq}t 3  
arbitrary amount 临时款项 v!%5&: c3  
arrangement 措施；安排；协定 ntmyNf
?;  
arrears 欠款 x"~~l  
arrears of pay 欠付薪酬 f nI|  
arrears of revenue 逾期未收税款；逾期未收的帐项 <x!GE>sf+  
articles of association 组织章程；组织细则；组织章程细则 >CkjUZu]&  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 !~h}8'a?  
ascertainment of profit 确定利润 DLCkM*'  
"Asia Clear" “亚洲结算系统”