[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 J#V`W&\,6  
allotment notice 股份配售通知；配股通知 paBGJ~{=  
allotment of shares 股份分配 Rg[e~##  
allowable 可获宽免；免税的 cn\& ;55v  
allowable business loss 可扣除的营业亏损 ^/n[5@6H  
allowable expenses 可扣税的支出 sf*SxdoZU  
allowance 免税额；津贴；备抵；准备金 u}%&LI`.  
allowance for debts 债项的免税额 <uTsXv  
allowance for depreciation by wear and tear 耗损折旧免税额 Ee|+uQ981>  
allowance for funeral expenses 殡殓费的免税额 3Xh&l[.  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 uBE,z>/,;  
allowance for repairs and outgoings 修葺及支出方面的免税额 H4:TYh  
allowance to debtor 给债务人的津贴 $m=z87hX  
alteration of capital 资本更改 EhFhL4Xdn  
alternate trustee 候补受托人 .V.N^8(:a  
amalgamation 合并 wO!hVm,Ta  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 &yA<R::o  
ambit of charges 征税范围；收费范围 *>'R R<  
amended valuation 经修订的估值 G>RYQ{O  
American Commodities Exchange 美国商品交易所 #P9VX5Tg  
American Express Bank Limited 美国运通银行 fBLd5  
American Stock Exchange 美国证券交易所 b/K&8C,c  
amortization 摊销 %xZ.+Ff%  
amount due from banks 存放银行同业的款项 zBs7]z!eP  
amount due from banks abroad 存放海外银行同业的款项 I@S<D"af  
amount due from holding companies 控股公司欠款 `
p?E{k.N  
amount due from local banks 存放本港银行同业的款项 kx=AX*I  
amount due to banks 银行同业的存款 M<p)@p  
amount due to banks abroad 海外银行同业的存款 P~qVr#eU  
amount due to holding companies 控股公司存款 .4Ny4CMHZ  
amount due to local banks 本港银行同业的存款 H);'\]_'x  
amount due to outport banks 外埠银行同业的存款 Q~@8t"P  
amount for note issue 发行纸币的款额 /*O,T  
amount of bond 担保契据的款额 .E}});l  
amount of consideration 代价款额 W
_ 6Jl5]  
amount of contribution 供款数额 y*(YZzF  
amount of indebtedness 负债款额 \fKE~
61  
amount of principal of the loan 贷款本金额 h@DJ/&;u@  
amount of rates chargeable 应征差饷数额 "|G,P-5G"  
amount of share capital 股本额 XGoy#h  
amount of sums assured 承保款额 eLYFd,?9  
amount of variation 变动幅度 Kmnr}Lp9  
amount of vote 拨款数额 ^`!Daqk  
amount payable 应付款额 ".0W8=  
amount receivable 应收款额 \;
6F-0  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 UJH{vjIv  
analysis 分析 Ji!-G4.n"  
ancillary risk 附属风险 c~'kW`sNV  
annual account 周年帐目；周年帐目报表；年度决算；年结 xKr,XZu  
annual accounting date 年结日期 bvx:R
~E$  
annual allowance 每年免税额；年积金；年度津贴；年津 `@eH4}L*  
annual balance 年度余额 op-#Ig$#  
annual disposable income 每年可动用收入 jwq"B$ap  
annual estimates 周年预算 gCJ'wv)6|%  
annual fee 年费 Xdq, =;  
annual general meeting 周年大会 7asq]Y}<  
annual growth rate 年增率；每年增长率 R,\ r{@yrz  
annual long-term supplement 长期个案每年补助金 kUUq9me&o  
annual pensionable emolument 可供计算退休金的年薪 }m H>lN  
annual report 年报 YzZF^q^I  
Annual Report on the Consumer Price Index 《消费物价指数年报》 `aUp&8{  
annual return 周年报表；周年申报表；每年报税表格 RrHnDO'  
Annual Return Rules 《周年报表规则》 ??m7xH5u1  
annual review of consumer prices 每年消费物价回顾 xB(:d'1|  
annual roll-forward basis 逐年延展方式 i4I0oRp  
annual salary 年薪 `
"H?nf0  
annual statement 年度报表；年度决算表 ]1&9~TL  
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 &FrB6y  
annuitant 年金受益人 OVyy}1Hx  
annuity 年金 *jK))|%  
annuity contract 年金合约 YP<]f>SBt  
annuity on human life 人寿年金  {K9E% ,w  
antecedent debt 先前的债项 #FB>}:L{h*  
ante-dated cheque 倒填日期支票 OD]J@m  
anticipated expenditure 预期开支 xiF%\#N  
anticipated net profit 预期纯利 !_ Q!H2il  
anticipated revenue 预期收入 I{zE73  
anti-inflation measure 反通货膨胀措施 ^eW.hNg  
anti-inflationary stance 反通货膨胀立场 !7)ID7d  
apparent deficit 表面赤字 Y/0O9}hf  
apparent financial solvency 表面偿债能力 Fw9``{4w  
apparent partner 表面合伙人 S7a6ntei  
application for personal assessment 个人入息课税申请书 2]9<%-=S  
application of fund 资金应用 ge?-^s4M  
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 %20-^&zZ  
appointed actuary 委任精算师 `5-#M/J  
appointed auditor 委任核数师；委任审计师 ? ~
Zr
d  
appointed trustee 委任的受托人 !)3s <{k#  
appointer 委任人 q=Yerp3~  
apportioned pro rata 按比例分摊 Z]TVH8%|k  
apportionment 分配；分摊  _)E8XyzF  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 ~Ls I<
z  
apportionment formula 分摊方程式 %-/:ps  
apportionment of estate duty 遗产税的分摊 rO$>zdmYHs  
appraisal 估价；评估 f#kevf9zc  
appreciable growth 可观增长 X-$t d~r  
appreciable impact 显着影响 Ro]IE|Fv  
appreciable increase 可观增长 5v
i#ItN}|  
appreciation 增值；升值 {H;|G0tR  
appreciation against other currencies 相对其他货币升值 %_MR.J+m2  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 /JeqoM"x  
appreciation tax 增值税 iT5 SuIv  
appropriation 拨款；拨用；拨付 '1'1T5x~  
appropriation account 拨款帐目 W 'a~pB1I  
Appropriation Bill 拨款法案 WlQ=CRY  
appropriation-in-aid system 补助拨款办法 !otq
 X-  
approved assets 核准资产 }8M`2HMFR  
approved basket stock 认可一篮子证券 ]8>UII,US  
approved budget 核准预算 #}7m'F  
approved charitable donation 认可慈善捐款 8ex:OTzn|  
approved charitable institution 认可慈善机构 Y"kS!!C>[  
approved currency 核准货币；认可货币 /v)!m&6]>  
approved estimates 核准预算 Gd6 ;'ZCmY  
approved estimates of expenditure 核准开支预算 DUKmwKM"k  
approved overseas insurer 核准海外保险人 'eDgeWt/CQ  
approved overseas trust company 核准海外信托公司 sQAc"S  
approved pooled investment fund 核准汇集投资基金 [RFK-E  
approved provident fund scheme 认可公积金计划 G\N"rG=  
approved provision 核准拨款 XjZao<?u  
approved redeemable share 核准可赎回股份 jjwMvf.R  
approved regional stock 认可地区性证券 gDNTIOV  
approved retirement scheme 认可退休金计划 P9i9<pR  
approved subordinated loan 核准附属贷款 uU(G_E ?  
arbitrage 套戥；套汇；套利 /Np"J  
arbitrageur 套戥者；套汇者 uxMy1oy  
arbitrary amount 临时款项 x";.gjI |g  
arrangement 措施；安排；协定 x]><}!\<&  
arrears 欠款 h"1"h.  
arrears of pay 欠付薪酬 /W$y"!^)J1  
arrears of revenue 逾期未收税款；逾期未收的帐项 \v3>Eo[  
articles of association 组织章程；组织细则；组织章程细则 V@n
(v\F  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 0tm_}L$g=b  
ascertainment of profit 确定利润 AzO3(1:  
"Asia Clear" “亚洲结算系统”