[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 @"~Mglgw  
allotment notice 股份配售通知；配股通知 T#lySev  
allotment of shares 股份分配 {PM)D [$i  
allowable 可获宽免；免税的 lPS
A  
allowable business loss 可扣除的营业亏损 g~L1e5C]z  
allowable expenses 可扣税的支出 MwxfTH"wi  
allowance 免税额；津贴；备抵；准备金 ;+-$=l3[a  
allowance for debts 债项的免税额 -5NP@  
allowance for depreciation by wear and tear 耗损折旧免税额 lQ%]](a6  
allowance for funeral expenses 殡殓费的免税额 yG0Wr=/<?  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 Ii?"`d+JA  
allowance for repairs and outgoings 修葺及支出方面的免税额 `>fN?He  
allowance to debtor 给债务人的津贴 jl<rxO?-F  
alteration of capital 资本更改 vf@d(g  
alternate trustee 候补受托人 S.+)">buH  
amalgamation 合并 EX>|+zYL  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 S,5>g07-`  
ambit of charges 征税范围；收费范围 j$*]'s&_hZ  
amended valuation 经修订的估值 xG_ ;F  
American Commodities Exchange 美国商品交易所 LnJ/t(KV  
American Express Bank Limited 美国运通银行 y+RT[*bX5o  
American Stock Exchange 美国证券交易所 *@Z/L26s;=  
amortization 摊销 h2Ifq!(:  
amount due from banks 存放银行同业的款项 p[e|N;W8A  
amount due from banks abroad 存放海外银行同业的款项
x5m .MQ J  
amount due from holding companies 控股公司欠款 u[U~`*i*rA  
amount due from local banks 存放本港银行同业的款项 /UjRuUC]  
amount due to banks 银行同业的存款 tg~&kaz  
amount due to banks abroad 海外银行同业的存款 DYH-5yX7  
amount due to holding companies 控股公司存款 b?oT|@  
amount due to local banks 本港银行同业的存款 O0"i>}g4  
amount due to outport banks 外埠银行同业的存款 (Jfi 3 m  
amount for note issue 发行纸币的款额 r0kA47  
amount of bond 担保契据的款额 FTt7o'U  
amount of consideration 代价款额 -p>KFHj6  
amount of contribution 供款数额 h*hV  
amount of indebtedness 负债款额 5(MWgC1  
amount of principal of the loan 贷款本金额 \%NhggS*  
amount of rates chargeable 应征差饷数额  w\;=3C`  
amount of share capital 股本额 uLb- NxQ-  
amount of sums assured 承保款额 !EM21Sc  
amount of variation 变动幅度 ,"PwN v  
amount of vote 拨款数额 +by
w*Kk  
amount payable 应付款额 o lNL|WJ`w  
amount receivable 应收款额 mW 5L;>  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 Ta!.oC[  
analysis 分析 H/Goaf%  
ancillary risk 附属风险 AEi@t0By  
annual account 周年帐目；周年帐目报表；年度决算；年结 mf@YmKbp  
annual accounting date 年结日期 1X2oz  
annual allowance 每年免税额；年积金；年度津贴；年津 $BE^'5G&4Y  
annual balance 年度余额 44?5]C7  
annual disposable income 每年可动用收入 @DkPJla&  
annual estimates 周年预算 9Pd~  
annual fee 年费
;ijJ%/  
annual general meeting 周年大会 "JVzv U]  
annual growth rate 年增率；每年增长率 +M@G 8l  
annual long-term supplement 长期个案每年补助金 {H $\,  
annual pensionable emolument 可供计算退休金的年薪 GU'5`Yzd9  
annual report 年报 *^c4q|G.-  
Annual Report on the Consumer Price Index 《消费物价指数年报》 qB]z"Hfq,  
annual return 周年报表；周年申报表；每年报税表格 7^ KQQ([  
Annual Return Rules 《周年报表规则》 %8$JL=c  
annual review of consumer prices 每年消费物价回顾 R^](X*  
annual roll-forward basis 逐年延展方式 Oe$cM=Yf  
annual salary 年薪 vG\]xM'u  
annual statement 年度报表；年度决算表 B0q![  
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 N,'JQch},8  
annuitant 年金受益人 1y0.tdI(  
annuity 年金 '[Oi_gE.  
annuity contract 年金合约 y%TR2CvT  
annuity on human life 人寿年金 )\^o<x2S  
antecedent debt 先前的债项 U]hQ#a+  
ante-dated cheque 倒填日期支票 um#;S;  
anticipated expenditure 预期开支 l,*Q?q  
anticipated net profit 预期纯利 rxa"ji!)  
anticipated revenue 预期收入 Yc?taL)  
anti-inflation measure 反通货膨胀措施 DGHX:Ft#  
anti-inflationary stance 反通货膨胀立场 o;];ng  
apparent deficit 表面赤字 &O0+\A9tP  
apparent financial solvency 表面偿债能力 5B2x# m|8  
apparent partner 表面合伙人 AV d  
application for personal assessment 个人入息课税申请书 e,~c~Db* Q  
application of fund 资金应用 5Tu#o()  
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 q3NS?t!  
appointed actuary 委任精算师 P603P  
appointed auditor 委任核数师；委任审计师 mkE*.I0=  
appointed trustee 委任的受托人 x0lX6 |D  
appointer 委任人 Q(]-\L
'  
apportioned pro rata 按比例分摊 U"m!f*a  
apportionment 分配；分摊 6^{ hY^Z  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 'b661,+d  
apportionment formula 分摊方程式 aGpRdF1;!  
apportionment of estate duty 遗产税的分摊 >j`*-(`2fa  
appraisal 估价；评估 #(aROTV5a  
appreciable growth 可观增长 &@+K%qW[e  
appreciable impact 显着影响  _&(ij(H  
appreciable increase 可观增长 Go`omh b  
appreciation 增值；升值 q`$QroZT"  
appreciation against other currencies 相对其他货币升值 k
}lx!Ck  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 w,}}mC)\*  
appreciation tax 增值税 g+k6pi*  
appropriation 拨款；拨用；拨付 ljt1:@SN(  
appropriation account 拨款帐目 mH{cGu?  
Appropriation Bill 拨款法案 &/JnAfmYqt  
appropriation-in-aid system 补助拨款办法 ^G2vA8%  
approved assets 核准资产 p*npY"}v  
approved basket stock 认可一篮子证券 &-b=gnT   
approved budget 核准预算 E0O{5YF^T  
approved charitable donation 认可慈善捐款 W^=8
9I4]  
approved charitable institution 认可慈善机构 $}KYpSV  
approved currency 核准货币；认可货币 <q[*kr  
approved estimates 核准预算 akCl05YW  
approved estimates of expenditure 核准开支预算 3&y u  
approved overseas insurer 核准海外保险人 zi-+@ 9T  
approved overseas trust company 核准海外信托公司 #[KwR\b{:+  
approved pooled investment fund 核准汇集投资基金 t9`NCng 5  
approved provident fund scheme 认可公积金计划 ~36c0 =  
approved provision 核准拨款 (B$FX<K3  
approved redeemable share 核准可赎回股份 +] 5a(/m.~  
approved regional stock 认可地区性证券 \3 LD^[qi  
approved retirement scheme 认可退休金计划 (QRl -| +  
approved subordinated loan 核准附属贷款 R3@iN&  
arbitrage 套戥；套汇；套利 ~IqT>  
arbitrageur 套戥者；套汇者 c''O+,L1+  
arbitrary amount 临时款项 I9Sh~vTm=u  
arrangement 措施；安排；协定 3\WES!  
arrears 欠款 =0f8W=d:Vr  
arrears of pay 欠付薪酬 #TSM#Uqe  
arrears of revenue 逾期未收税款；逾期未收的帐项 A&M/W'$s  
articles of association 组织章程；组织细则；组织章程细则 4xYo2X,B  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 zp9 ?Ia  
ascertainment of profit 确定利润 Wey\GQ`"8  
"Asia Clear" “亚洲结算系统”