[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 SfJ./ny  
allotment notice 股份配售通知；配股通知 EI
_  
allotment of shares 股份分配 F>]m3(  
allowable 可获宽免；免税的 ) RO<o O  
allowable business loss 可扣除的营业亏损 ]UH`Pdlt  
allowable expenses 可扣税的支出 OCZ[D{i9@  
allowance 免税额；津贴；备抵；准备金 $/=nU*pd  
allowance for debts 债项的免税额 H^.IY_I`U*  
allowance for depreciation by wear and tear 耗损折旧免税额 -1ce<nN  
allowance for funeral expenses 殡殓费的免税额 _~q?
_'kx  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 %]I ZLJ  
allowance for repairs and outgoings 修葺及支出方面的免税额 ;9~6_@,@o  
allowance to debtor 给债务人的津贴 U Z|HJ8_  
alteration of capital 资本更改 &Y 4F!Rb  
alternate trustee 候补受托人 _)]+hUwY  
amalgamation 合并 +hE(Ra#  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 NPd%M  
ambit of charges 征税范围；收费范围 *+uHQgn(  
amended valuation 经修订的估值 Qb)C[5a}  
American Commodities Exchange 美国商品交易所 ]J:1P`k.  
American Express Bank Limited 美国运通银行 Tsz p3,] f  
American Stock Exchange 美国证券交易所 z]2]XTmWs  
amortization 摊销  ={5#fgK>  
amount due from banks 存放银行同业的款项 n>A98NQ  
amount due from banks abroad 存放海外银行同业的款项 ;Ra+=z}>  
amount due from holding companies 控股公司欠款 X=Ys<TM,  
amount due from local banks 存放本港银行同业的款项 {_Lgtu  
amount due to banks 银行同业的存款 jCrpL~tWT  
amount due to banks abroad 海外银行同业的存款 GrTulN?  
amount due to holding companies 控股公司存款 
u1z  
amount due to local banks 本港银行同业的存款 8}fu,$$5  
amount due to outport banks 外埠银行同业的存款 K]j0_~3
s  
amount for note issue 发行纸币的款额 Mz1G5xcl  
amount of bond 担保契据的款额 "=6 v&G]U4  
amount of consideration 代价款额 /DqLrA  
amount of contribution 供款数额 y_HN6  
amount of indebtedness 负债款额 -jn WZ5.  
amount of principal of the loan 贷款本金额 '0\@McU]  
amount of rates chargeable 应征差饷数额 : C b&v07  
amount of share capital 股本额 {X*^s5{
;H  
amount of sums assured 承保款额 Gg~QAsks   
amount of variation 变动幅度 >0dv+8M n  
amount of vote 拨款数额 \MK*by  
amount payable 应付款额 )r[&RGz6  
amount receivable 应收款额 Kh4$ wwn  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 (`6T&>(4  
analysis 分析 ,SQZD,3v4  
ancillary risk 附属风险 !A>z(eIsv`  
annual account 周年帐目；周年帐目报表；年度决算；年结 fm(e3]  
annual accounting date 年结日期 vk>b#%1{  
annual allowance 每年免税额；年积金；年度津贴；年津 *1 G>YH  
annual balance 年度余额 f)g7 3=  
annual disposable income 每年可动用收入 Fe.t/amS/  
annual estimates 周年预算 MB%Q WU  
annual fee 年费 O/.Uh`T`6  
annual general meeting 周年大会 &z]K
\-xp  
annual growth rate 年增率；每年增长率 =7m}yDs6$  
annual long-term supplement 长期个案每年补助金 quvanxV-L  
annual pensionable emolument 可供计算退休金的年薪 uP<0WCN  
annual report 年报 W`"uu.~f  
Annual Report on the Consumer Price Index 《消费物价指数年报》 A<6%r7&B'  
annual return 周年报表；周年申报表；每年报税表格 25NTIzI@@  
Annual Return Rules 《周年报表规则》 jS;J:$>^  
annual review of consumer prices 每年消费物价回顾 $t5V=}m>  
annual roll-forward basis 逐年延展方式 3Wwj p  
annual salary 年薪 nOQa_G]Gz  
annual statement 年度报表；年度决算表 OiAJ[L  
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 #-8\JEn  
annuitant 年金受益人 TZtjbD>B  
annuity 年金 y$3;$ R^  
annuity contract 年金合约 <,AS8^$X[  
annuity on human life 人寿年金 N`E-+9L)  
antecedent debt 先前的债项 u7xDau(c  
ante-dated cheque 倒填日期支票 <BSc* 9Q  
anticipated expenditure 预期开支 ifo7%XPcg  
anticipated net profit 预期纯利 50 A^bbid  
anticipated revenue 预期收入 a6:x"Tv  
anti-inflation measure 反通货膨胀措施 .TE?KI 
  
anti-inflationary stance 反通货膨胀立场 RZe'Kw -  
apparent deficit 表面赤字 DAwqo.m  
apparent financial solvency 表面偿债能力  49d@!  
apparent partner 表面合伙人 h?-#9<A  
application for personal assessment 个人入息课税申请书 u
Nn[[LS  
application of fund 资金应用 6G}+gqbX  
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 h(qQsxIOhS  
appointed actuary 委任精算师 -!0_:m3  
appointed auditor 委任核数师；委任审计师 ,v&L:a  
appointed trustee 委任的受托人 hoT/KWD,  
appointer 委任人 `]LSbS  
apportioned pro rata 按比例分摊 XX1Il;1G#  
apportionment 分配；分摊 '|7Woxl9  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 LTJc,3\,  
apportionment formula 分摊方程式 x!_<z''  
apportionment of estate duty 遗产税的分摊 NxVw!TsR  
appraisal 估价；评估 0 a~HiIh  
appreciable growth 可观增长 -k(CJ5H9  
appreciable impact 显着影响 SxK:]Aw  
appreciable increase 可观增长 ~2d:Q6  
appreciation 增值；升值 k'$!(*]\b  
appreciation against other currencies 相对其他货币升值 1
5$4&=O  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 bu&t'?zx!  
appreciation tax 增值税 341?0%=  
appropriation 拨款；拨用；拨付 84i_k  
appropriation account 拨款帐目
v+e|o:o#  
Appropriation Bill 拨款法案 w'X]M#Q><  
appropriation-in-aid system 补助拨款办法 4
t/&.  
approved assets 核准资产 }tPk@$  
approved basket stock 认可一篮子证券 bS >0DU   
approved budget 核准预算 M0|'f'  
approved charitable donation 认可慈善捐款 5j0{p$'9  
approved charitable institution 认可慈善机构 uY< H#k  
approved currency 核准货币；认可货币 =`Y.=RL+'n  
approved estimates 核准预算 YF:2>w<  
approved estimates of expenditure 核准开支预算 [+w3J#K  
approved overseas insurer 核准海外保险人 Z+pom7A"E  
approved overseas trust company 核准海外信托公司 DFO7uw1  
approved pooled investment fund 核准汇集投资基金 0t#g}  
approved provident fund scheme 认可公积金计划 9_fePS|Z4  
approved provision 核准拨款 5efxEt>U  
approved redeemable share 核准可赎回股份 \V2,pi8'v  
approved regional stock 认可地区性证券 y<XlRTy[}  
approved retirement scheme 认可退休金计划 24Z]%+b*E  
approved subordinated loan 核准附属贷款 tn|,O.t  
arbitrage 套戥；套汇；套利 4yaxl\2  
arbitrageur 套戥者；套汇者 *2}O-e  
arbitrary amount 临时款项 ecOy6@UDY  
arrangement 措施；安排；协定 \n9A^v`F/  
arrears 欠款 y[O-pD`  
arrears of pay 欠付薪酬 >QHo@Zqj(  
arrears of revenue 逾期未收税款；逾期未收的帐项 m-T~fJ  
articles of association 组织章程；组织细则；组织章程细则 uhV0J97  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 nK3k]gLc{  
ascertainment of profit 确定利润 M}DH5
H"s  
"Asia Clear" “亚洲结算系统”