[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 | Z7j s"  
allotment notice 股份配售通知；配股通知 n^|xp;] :  
allotment of shares 股份分配 O9?.J,,mVh  
allowable 可获宽免；免税的 P* &0HbJ  
allowable business loss 可扣除的营业亏损 l"`VvW[  
allowable expenses 可扣税的支出 -u"|{5? '  
allowance 免税额；津贴；备抵；准备金 e>c -b^{&  
allowance for debts 债项的免税额 [tt{wl"E  
allowance for depreciation by wear and tear 耗损折旧免税额 /E\04Bs  
allowance for funeral expenses 殡殓费的免税额 $n!5JS@40  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 rloxM~7!,)  
allowance for repairs and outgoings 修葺及支出方面的免税额 hPz=Ec<zW  
allowance to debtor 给债务人的津贴 LdO
me[C1  
alteration of capital 资本更改 mP6}$D  
alternate trustee 候补受托人 sk8DW  
amalgamation 合并 Y-1K'VhT  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 )h0>e9z>Y  
ambit of charges 征税范围；收费范围 lo6upirZX  
amended valuation 经修订的估值 i!UT =  
American Commodities Exchange 美国商品交易所 (b[=~N
h'  
American Express Bank Limited 美国运通银行 E.Th}+
  
American Stock Exchange 美国证券交易所
mM?,e7Xhs  
amortization 摊销 }m^^6h  
amount due from banks 存放银行同业的款项 /!t:MK;  
amount due from banks abroad 存放海外银行同业的款项 v_U/0 0
  
amount due from holding companies 控股公司欠款 hPG@ iX|V  
amount due from local banks 存放本港银行同业的款项 @f|~$$k=  
amount due to banks 银行同业的存款 +eH`mI0f  
amount due to banks abroad 海外银行同业的存款 C}3a^j  
amount due to holding companies 控股公司存款 V6c8o2G;+  
amount due to local banks 本港银行同业的存款 +0*\q  
amount due to outport banks 外埠银行同业的存款 G~u
$BV'  
amount for note issue 发行纸币的款额 :~W(#T,$E  
amount of bond 担保契据的款额 ju;OQC~[L]  
amount of consideration 代价款额 `DSFaBj,  
amount of contribution 供款数额 bw/mF5AsW  
amount of indebtedness 负债款额 H$^9#{  
amount of principal of the loan 贷款本金额 ]:2Ro:4Yv  
amount of rates chargeable 应征差饷数额 baTd;`Pn  
amount of share capital 股本额 c'VCCXe  
amount of sums assured 承保款额 'CJ_&HR  
amount of variation 变动幅度 2g5 4<G*e  
amount of vote 拨款数额 8q6Le{G  
amount payable 应付款额 _D{FQRU<YD  
amount receivable 应收款额 >jTiYJI_M  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 .L1[Rv3  
analysis 分析 p-(V2SP/)t  
ancillary risk 附属风险 %q;y74  
annual account 周年帐目；周年帐目报表；年度决算；年结 !@P{s'<:  
annual accounting date 年结日期 wi.E$RckD  
annual allowance 每年免税额；年积金；年度津贴；年津 e&ZH 1^O  
annual balance 年度余额 #pW!(tfN^a  
annual disposable income 每年可动用收入 Z]2z*XD  
annual estimates 周年预算 (Lh!7g/0N  
annual fee 年费 2{l|<'  
annual general meeting 周年大会 ZR)M<*$  
annual growth rate 年增率；每年增长率 L">jSZW[[  
annual long-term supplement 长期个案每年补助金 wKfq'W{  
annual pensionable emolument 可供计算退休金的年薪 @sZ' --Y  
annual report 年报 1\/vS$bi(  
Annual Report on the Consumer Price Index 《消费物价指数年报》 Si23w'T  
annual return 周年报表；周年申报表；每年报税表格 T.;U~<  
Annual Return Rules 《周年报表规则》 KdZ=g ZSH  
annual review of consumer prices 每年消费物价回顾 A/lznBHR  
annual roll-forward basis 逐年延展方式 Kk zG#'I1  
annual salary 年薪 RHvKWt  
annual statement 年度报表；年度决算表 /?Y4C)G  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 -R];tpddR5  
annuitant 年金受益人 k+i0@G'C(  
annuity 年金 KC9VQeSc  
annuity contract 年金合约 k'e1ZAn  
annuity on human life 人寿年金  4y5Q5)j  
antecedent debt 先前的债项 b"td]H3h  
ante-dated cheque 倒填日期支票 @J^ Oy 3z  
anticipated expenditure 预期开支 @_c&lToj_  
anticipated net profit 预期纯利 MZX@Gi<S[  
anticipated revenue 预期收入 ##mBO
dx  
anti-inflation measure 反通货膨胀措施 9[YnY~z)  
anti-inflationary stance 反通货膨胀立场 >OjK0jiPf  
apparent deficit 表面赤字 2p 7;v7)y  
apparent financial solvency 表面偿债能力 Lq6nmjL  
apparent partner 表面合伙人 tOk=m'aUK  
application for personal assessment 个人入息课税申请书  \oGU6h<  
application of fund 资金应用 g.8^ )u  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 vGJw/ij'X  
appointed actuary 委任精算师 `GY]JVW  
appointed auditor 委任核数师；委任审计师 4v5qK  
appointed trustee 委任的受托人 vs$
.i  
appointer 委任人 pxyFM@Z](  
apportioned pro rata 按比例分摊 &FZ~n?;hQ  
apportionment 分配；分摊 d:]ZFk_*  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 ^K~=2^sh  
apportionment formula 分摊方程式 LKZ<\% X  
apportionment of estate duty 遗产税的分摊 s6;ZaU  
appraisal 估价；评估 5O
FB [  
appreciable growth 可观增长 #X{lV]Z  
appreciable impact 显着影响 pD~."fb  
appreciable increase 可观增长 (otD4VR_  
appreciation 增值；升值 mQU t 'j4  
appreciation against other currencies 相对其他货币升值 c5KciTD^  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 -Fop<q\b  
appreciation tax 增值税 =&.9z 4A  
appropriation 拨款；拨用；拨付 A~0yMww:$  
appropriation account 拨款帐目 HG5E,^1n  
Appropriation Bill 拨款法案 pf yJL?_%  
appropriation-in-aid system 补助拨款办法 "18cD5-#  
approved assets 核准资产 K^b'<} $|p  
approved basket stock 认可一篮子证券 X6r<#n|l  
approved budget 核准预算 G-vkkNj%e  
approved charitable donation 认可慈善捐款 PCc{0Rp\vk  
approved charitable institution 认可慈善机构 !{g>g%2!  
approved currency 核准货币；认可货币 4VsttT  
approved estimates 核准预算 ka_R|xG\  
approved estimates of expenditure 核准开支预算 k%N$eO$  
approved overseas insurer 核准海外保险人 }C=+Tn  
approved overseas trust company 核准海外信托公司 \vL{f;2J  
approved pooled investment fund 核准汇集投资基金 (J(SwL|  
approved provident fund scheme 认可公积金计划 AuBBSk8($  
approved provision 核准拨款 $c+:dO|Fb  
approved redeemable share 核准可赎回股份 ojIGfQV  
approved regional stock 认可地区性证券 f/,8sGkX;  
approved retirement scheme 认可退休金计划 $TAsb>W!(  
approved subordinated loan 核准附属贷款 m'ZxmsFo  
arbitrage 套戥；套汇；套利 2jxh7\zE  
arbitrageur 套戥者；套汇者 2jP(D%n  
arbitrary amount 临时款项 7Mh!@Rd_V  
arrangement 措施；安排；协定 6\QsK96_  
arrears 欠款  SmAF+d
 
arrears of pay 欠付薪酬 ,!^;<UR:  
arrears of revenue 逾期未收税款；逾期未收的帐项 @Ps1.  
articles of association 组织章程；组织细则；组织章程细则 BGO pUy  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 PiNf;b^
9  
ascertainment of profit 确定利润 lO1]P&@  
"Asia Clear" “亚洲结算系统”