[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 aS84n.?vq  
allotment notice 股份配售通知；配股通知 D+JAK!W  
allotment of shares 股份分配 +1rkq\{l  
allowable 可获宽免；免税的 8`=v.   
allowable business loss 可扣除的营业亏损 \?**2{9&)  
allowable expenses 可扣税的支出 -] srp;=i  
allowance 免税额；津贴；备抵；准备金 E{?au]y$J  
allowance for debts 债项的免税额 a0=

WfeT  
allowance for depreciation by wear and tear 耗损折旧免税额 X6\ sF"E  
allowance for funeral expenses 殡殓费的免税额 |kJ%`j(7R  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 W/fuKGZi_  
allowance for repairs and outgoings 修葺及支出方面的免税额 d\]Yk]r  
allowance to debtor 给债务人的津贴 aC%&U4OS  
alteration of capital 资本更改 r)^
vO+3u  
alternate trustee 候补受托人 k^\pU\J  
amalgamation 合并 W$0^(FH[  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 "%qzj93>  
ambit of charges 征税范围；收费范围 :o46rBs  
amended valuation 经修订的估值 oD9^ID+  
American Commodities Exchange 美国商品交易所 ea'&xs#GK  
American Express Bank Limited 美国运通银行 >R\lqLILb,  
American Stock Exchange 美国证券交易所 C0jj(ku&  
amortization 摊销 jYRP8 Yi  
amount due from banks 存放银行同业的款项 pO7Zs  
amount due from banks abroad 存放海外银行同业的款项 i,IB!x  
amount due from holding companies 控股公司欠款 piy`zc-yu  
amount due from local banks 存放本港银行同业的款项 ~PnTaAPJ  
amount due to banks 银行同业的存款 nKoiG*PI  
amount due to banks abroad 海外银行同业的存款 wE]K~y!`  
amount due to holding companies 控股公司存款 Wp)*Mbq@  
amount due to local banks 本港银行同业的存款 r [:   
amount due to outport banks 外埠银行同业的存款 -fS.9+k0/  
amount for note issue 发行纸币的款额 (wRgus  
amount of bond 担保契据的款额 y5r4+2B  
amount of consideration 代价款额 _ :Ag?2  
amount of contribution 供款数额 qpIC{'A.  
amount of indebtedness 负债款额 U8.7>ENnP&  
amount of principal of the loan 贷款本金额 #Tw@wfaq)  
amount of rates chargeable 应征差饷数额 M{g%cR0  
amount of share capital 股本额 |`Or'%|PR  
amount of sums assured 承保款额 ]:>,A@7  
amount of variation 变动幅度 EU7|,>a  
amount of vote 拨款数额 eI45PMP  
amount payable 应付款额 ':{>a28=  
amount receivable 应收款额 d.UQW yLG  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 kQ1w5mCh  
analysis 分析 Q7Iw[=;\  
ancillary risk 附属风险 JjaoOe  
annual account 周年帐目；周年帐目报表；年度决算；年结 WHXj8*]6  
annual accounting date 年结日期 vM:cWat  
annual allowance 每年免税额；年积金；年度津贴；年津 -Eu6U`"(  
annual balance 年度余额 $odso;H n  
annual disposable income 每年可动用收入 S*o[ZA   
annual estimates 周年预算 hj'(*ND7z  
annual fee 年费 1 zw*/dp  
annual general meeting 周年大会 Q></`QWpoB  
annual growth rate 年增率；每年增长率 / 0 O=(  
annual long-term supplement 长期个案每年补助金 8>hwK)av  
annual pensionable emolument 可供计算退休金的年薪 ; AO#xv+#  
annual report 年报 '5&s=M_  
Annual Report on the Consumer Price Index 《消费物价指数年报》 YIw1   
annual return 周年报表；周年申报表；每年报税表格 x }Ad_#q  
Annual Return Rules 《周年报表规则》 {|I;YDA  
annual review of consumer prices 每年消费物价回顾 y@0E[/O  
annual roll-forward basis 逐年延展方式 nRyU]=-X  
annual salary 年薪 R2Zgx\VV'  
annual statement 年度报表；年度决算表 okbQ<{9  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 FEV Ep  
annuitant 年金受益人 ]a5 f2lE  
annuity 年金 .L'
.c/ s  
annuity contract 年金合约 h1'\:N`  
annuity on human life 人寿年金 :oJ=iB'Zc  
antecedent debt 先前的债项 '!/<P"5t  
ante-dated cheque 倒填日期支票 0a80 LAK  
anticipated expenditure 预期开支 !1e6Ss  
anticipated net profit 预期纯利 :POj6j/  
anticipated revenue 预期收入 [Xb@ Wh:yG  
anti-inflation measure 反通货膨胀措施 u\C lP#  
anti-inflationary stance 反通货膨胀立场 >=[(^l  
apparent deficit 表面赤字 ~\J}Kqg  
apparent financial solvency 表面偿债能力 |PC*=ykT3  
apparent partner 表面合伙人 d_IAs  
application for personal assessment 个人入息课税申请书 yUpgoX(6  
application of fund 资金应用 4$P0:  
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 oYukLr  
appointed actuary 委任精算师 @Y1s$,=xB  
appointed auditor 委任核数师；委任审计师 6i1LjLB  
appointed trustee 委任的受托人 I:mr}mv=i  
appointer 委任人 iof-7{+3_  
apportioned pro rata 按比例分摊 8ji_#og  
apportionment 分配；分摊 ~]QHk?[wc  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 %}%Qc6.H  
apportionment formula 分摊方程式 j KoG7HH  
apportionment of estate duty 遗产税的分摊 rx]  @A  
appraisal 估价；评估 Uu`9"  
appreciable growth 可观增长 ouuuc9x]  
appreciable impact 显着影响 *s:(j
Dlv  
appreciable increase 可观增长 9jw\s P@  
appreciation 增值；升值 r,h%[JKM  
appreciation against other currencies 相对其他货币升值 8uWa=C)  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 q^Y-}=w  
appreciation tax 增值税 Q\ 0cvmU  
appropriation 拨款；拨用；拨付 ;C2K~8,  
appropriation account 拨款帐目 zx)z/
1  
Appropriation Bill 拨款法案 zzX_q(:S  
appropriation-in-aid system 补助拨款办法 !qWH`[:  
approved assets 核准资产 iv4H#rJ  
approved basket stock 认可一篮子证券 >U[j]V]  
approved budget 核准预算
]"?)Z  
approved charitable donation 认可慈善捐款 K~R`%r_  
approved charitable institution 认可慈善机构 t+!$[K0/  
approved currency 核准货币；认可货币 B!?%O  
approved estimates 核准预算 .=s&EEF  
approved estimates of expenditure 核准开支预算 0@%v1Oja  
approved overseas insurer 核准海外保险人 |>dI/_'  
approved overseas trust company 核准海外信托公司 d'NIV9P`j]  
approved pooled investment fund 核准汇集投资基金 ivN&HAxI@  
approved provident fund scheme 认可公积金计划 E&[{4Ml  
approved provision 核准拨款 wY[+ZT  
approved redeemable share 核准可赎回股份 ^G}47(  
approved regional stock 认可地区性证券 Pu"P 9  
approved retirement scheme 认可退休金计划 zd >t-?g  
approved subordinated loan 核准附属贷款 4bYK}o S  
arbitrage 套戥；套汇；套利 }khV'6"'|  
arbitrageur 套戥者；套汇者 5Ou`z5S\k  
arbitrary amount 临时款项 M 0U0;QJ  
arrangement 措施；安排；协定 nH[yJGZYSA  
arrears 欠款 J^Wa8Q;9lX  
arrears of pay 欠付薪酬 |xdsl,  
arrears of revenue 逾期未收税款；逾期未收的帐项 hvsWs.;L'  
articles of association 组织章程；组织细则；组织章程细则 @emK1iwm  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 W*),y:  
ascertainment of profit 确定利润 paCV!tP  
"Asia Clear" “亚洲结算系统”