[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 :I:!BXQT$  
allotment notice 股份配售通知；配股通知 "(3BvMA&!9  
allotment of shares 股份分配 ;+<&8.=,)  
allowable 可获宽免；免税的 A%D7bQ
 
allowable business loss 可扣除的营业亏损 w - Pk7I  
allowable expenses 可扣税的支出 Ju3*lk/j-  
allowance 免税额；津贴；备抵；准备金 )d$glI+  
allowance for debts 债项的免税额 L
v'D^'I  
allowance for depreciation by wear and tear 耗损折旧免税额 ,>:;#2+og  
allowance for funeral expenses 殡殓费的免税额 MwR0@S}*
 
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 0LfU=X0#7  
allowance for repairs and outgoings 修葺及支出方面的免税额 z6?)3'  
allowance to debtor 给债务人的津贴 e=Z, Jg  
alteration of capital 资本更改 z-LB^kc8oQ  
alternate trustee 候补受托人 -x'z XvWZ  
amalgamation 合并 9f
',7i  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 qd#sY.|1  
ambit of charges 征税范围；收费范围 Ka6,<C o  
amended valuation 经修订的估值 E2"q3_,,  
American Commodities Exchange 美国商品交易所 FFH_d <q  
American Express Bank Limited 美国运通银行 {e[c  
American Stock Exchange 美国证券交易所 Wo7F  
amortization 摊销 HVP"A3}KC  
amount due from banks 存放银行同业的款项 t@R ?Rgu3  
amount due from banks abroad 存放海外银行同业的款项 0qo)."V{  
amount due from holding companies 控股公司欠款 {iv<w8CU)  
amount due from local banks 存放本港银行同业的款项 \L(*]:EP  
amount due to banks 银行同业的存款 1 29q`u;  
amount due to banks abroad 海外银行同业的存款 GF>'\@Th  
amount due to holding companies 控股公司存款 gx&Tt  
amount due to local banks 本港银行同业的存款 >layJt
  
amount due to outport banks 外埠银行同业的存款 kH4Ai3#g  
amount for note issue 发行纸币的款额 (d<4"!  
amount of bond 担保契据的款额 z %e8K(  
amount of consideration 代价款额 #ssN027  
amount of contribution 供款数额 y
-j\zK  
amount of indebtedness 负债款额 @~#Ym1{W  
amount of principal of the loan 贷款本金额 )QG<f{wS  
amount of rates chargeable 应征差饷数额 ;}1xn3THCn  
amount of share capital 股本额 -,+q# F  
amount of sums assured 承保款额
]6{*^4kX  
amount of variation 变动幅度 ,daKC  
amount of vote 拨款数额 "7v@Rye  
amount payable 应付款额 *=wYuJ#  
amount receivable 应收款额 nIoPC[%_  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 o.'g]Q<}UB  
analysis 分析 GD:4"$)[o  
ancillary risk 附属风险 +{/*z  
annual account 周年帐目；周年帐目报表；年度决算；年结 K\$J4~EtG  
annual accounting date 年结日期 CXO2N1~(J  
annual allowance 每年免税额；年积金；年度津贴；年津 8Y_ol#\L  
annual balance 年度余额 cP}KU5j  
annual disposable income 每年可动用收入 _^
'I  
annual estimates 周年预算 5i-Rglo  
annual fee 年费 S3@|Q\*r  
annual general meeting 周年大会 gCN$ }  
annual growth rate 年增率；每年增长率 Vm df8[5  
annual long-term supplement 长期个案每年补助金 wo3wtx  
annual pensionable emolument 可供计算退休金的年薪 Q\WC+,
_%  
annual report 年报 jU3Z*Z)zN  
Annual Report on the Consumer Price Index 《消费物价指数年报》  %<\6TZr  
annual return 周年报表；周年申报表；每年报税表格 ;]w<&C!=  
Annual Return Rules 《周年报表规则》 V~hlq$jn<Y  
annual review of consumer prices 每年消费物价回顾 v9D22,K-  
annual roll-forward basis 逐年延展方式 3 HIz9F(  
annual salary 年薪 c= x,ijY "  
annual statement 年度报表；年度决算表 |0\0a&tkPl  
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>.J1C  
annuitant 年金受益人 ~\cO"(y5:O  
annuity 年金 2PeR   
annuity contract 年金合约 v0kqu  
annuity on human life 人寿年金 !TP@- X;  
antecedent debt 先前的债项 #_|sgS?1  
ante-dated cheque 倒填日期支票 Qq@G\eRo  
anticipated expenditure 预期开支 ?0 m\(#  
anticipated net profit 预期纯利 (^5 7UmFv]  
anticipated revenue 预期收入 Mze;k3  
anti-inflation measure 反通货膨胀措施 cwuO[^S}  
anti-inflationary stance 反通货膨胀立场 Fk6x<^Q<w  
apparent deficit 表面赤字 h8Xg`C\  
apparent financial solvency 表面偿债能力 ^47PLLRP  
apparent partner 表面合伙人 c(/VYMJZ&  
application for personal assessment 个人入息课税申请书 b-Z4 Jo G  
application of fund 资金应用 UDe |Sb  
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 L3p`  
appointed actuary 委任精算师 )'
hH^(Yu  
appointed auditor 委任核数师；委任审计师 s%!`kWVJ.  
appointed trustee 委任的受托人 U^.4Hy&D  
appointer 委任人 +*n-<x5"  
apportioned pro rata 按比例分摊 qU,c~C=Qf  
apportionment 分配；分摊 Ic{F*nnM  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 +e-,ST&w(  
apportionment formula 分摊方程式 c=[O `/f  
apportionment of estate duty 遗产税的分摊 O$g_@B0E1  
appraisal 估价；评估 HeK h>  
appreciable growth 可观增长 r,]#b[:.s|  
appreciable impact 显着影响 [<,~3oRu  
appreciable increase 可观增长 (Si=m;g  
appreciation 增值；升值 N6T{  
appreciation against other currencies 相对其他货币升值 y')RT R{>M  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 \NGC$p n  
appreciation tax 增值税 $v`afd y  
appropriation 拨款；拨用；拨付 8$c bVMjh  
appropriation account 拨款帐目 )%X;^(zKM  
Appropriation Bill 拨款法案 pCu!l#J  
appropriation-in-aid system 补助拨款办法 ;oxAe<VIj  
approved assets 核准资产 Xwa_3Xm*Le  
approved basket stock 认可一篮子证券 KT.?Xp:z  
approved budget 核准预算 NJ
MJ  
approved charitable donation 认可慈善捐款 J@L9p46,  
approved charitable institution 认可慈善机构 d$Y7u  
approved currency 核准货币；认可货币 M0' a9.d  
approved estimates 核准预算 BT_tOEL#  
approved estimates of expenditure 核准开支预算 S\wW)Pv8  
approved overseas insurer 核准海外保险人 s 1ge0~p3  
approved overseas trust company 核准海外信托公司 R|P_GN6>  
approved pooled investment fund 核准汇集投资基金 M('d-Q{B7L  
approved provident fund scheme 认可公积金计划 FkqQf8HB  
approved provision 核准拨款 T'#!~GpB  
approved redeemable share 核准可赎回股份 A;J MV+2N  
approved regional stock 认可地区性证券 G2#d$  
approved retirement scheme 认可退休金计划 -.<k~71  
approved subordinated loan 核准附属贷款 >az;!7~cD  
arbitrage 套戥；套汇；套利 I<=Df5M  
arbitrageur 套戥者；套汇者 -/D|]qqHm  
arbitrary amount 临时款项 _ OaRY]  
arrangement 措施；安排；协定 b}G24{  
arrears 欠款 #Rew [\$  
arrears of pay 欠付薪酬 %@R~DBS  
arrears of revenue 逾期未收税款；逾期未收的帐项 _}mK!_`  
articles of association 组织章程；组织细则；组织章程细则 S:8OQI  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 3_`szl-  
ascertainment of profit 确定利润 Hwm?#6\5  
"Asia Clear" “亚洲结算系统”