[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 yr>J^Et%_  
allotment notice 股份配售通知；配股通知 n2AoEbd  
allotment of shares 股份分配 ?RG;q  
allowable 可获宽免；免税的 rDwd!Jet  
allowable business loss 可扣除的营业亏损 =&"pG`x  
allowable expenses 可扣税的支出 $(0<T<\  
allowance 免税额；津贴；备抵；准备金 7yg{0a  
allowance for debts 债项的免税额 .^F&6'h1H  
allowance for depreciation by wear and tear 耗损折旧免税额 `hG`}G|^  
allowance for funeral expenses 殡殓费的免税额 +U, t*U4,  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 MU] F'6V  
allowance for repairs and outgoings 修葺及支出方面的免税额 8,+T[S  
allowance to debtor 给债务人的津贴 r/N
aoIrJV  
alteration of capital 资本更改 s/~[/2[bnf  
alternate trustee 候补受托人 twldw uN  
amalgamation 合并 9dszn^]T  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 s2N'Ip  
ambit of charges 征税范围；收费范围 w > GW  
amended valuation 经修订的估值 5"U5^6:T  
American Commodities Exchange 美国商品交易所 }mZCQJ#`  
American Express Bank Limited 美国运通银行 .uX(-8n ~  
American Stock Exchange 美国证券交易所 c; .y  
amortization 摊销 U$a)lcJd  
amount due from banks 存放银行同业的款项 CP"5E?dcK  
amount due from banks abroad 存放海外银行同业的款项 MxGQM>  
amount due from holding companies 控股公司欠款 fWfhs}_  
amount due from local banks 存放本港银行同业的款项 k"BM1-f  
amount due to banks 银行同业的存款 ^56D) A=  
amount due to banks abroad 海外银行同业的存款 p.4Sgeh#  
amount due to holding companies 控股公司存款 ~KGE(o4p  
amount due to local banks 本港银行同业的存款 ]+qd|}^  
amount due to outport banks 外埠银行同业的存款 H|?r_Ns  
amount for note issue 发行纸币的款额 g.:ZMV  
amount of bond 担保契据的款额 Gk58VODo  
amount of consideration 代价款额 \KpJIHkBRy  
amount of contribution 供款数额 %O(W;O  
amount of indebtedness 负债款额 ;Cx`RF w  
amount of principal of the loan 贷款本金额 wp~KrUlR  
amount of rates chargeable 应征差饷数额 Z *l&<q>#  
amount of share capital 股本额 A~?)g!tS<  
amount of sums assured 承保款额 -2U|G  
amount of variation 变动幅度 <R2SV=]Sq#  
amount of vote 拨款数额 }Sh@.3*  
amount payable 应付款额 /N/jwLr  
amount receivable 应收款额 "GqasbX  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 PDgZb  
analysis 分析 bccf4EyQ Y  
ancillary risk 附属风险 +\PLUOk  
annual account 周年帐目；周年帐目报表；年度决算；年结 E ){ODyk  
annual accounting date 年结日期 9*n?V;E  
annual allowance 每年免税额；年积金；年度津贴；年津 1)N#  
annual balance 年度余额 9K&YHg:1  
annual disposable income 每年可动用收入 \Z~@/OVc
  
annual estimates 周年预算 5PpS/I:on  
annual fee 年费 B~<bc  
annual general meeting 周年大会 V%M@zd?u.  
annual growth rate 年增率；每年增长率 ky]L`
w  
annual long-term supplement 长期个案每年补助金 vf?m6CMU!  
annual pensionable emolument 可供计算退休金的年薪 rF?QI*`Y(  
annual report 年报 Esj1Vv#  
Annual Report on the Consumer Price Index 《消费物价指数年报》 6(A"5B=\  
annual return 周年报表；周年申报表；每年报税表格 R>[G6LOG  
Annual Return Rules 《周年报表规则》  V2 ;?  
annual review of consumer prices 每年消费物价回顾 E`wq`g`H<  
annual roll-forward basis 逐年延展方式 +H? XqSC  
annual salary 年薪 Y{4 nBu  
annual statement 年度报表；年度决算表 6k37RpgH  
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 yzNDXA.  
annuitant 年金受益人 ,MLAW  
annuity 年金 v]q"{c/  
annuity contract 年金合约 a(`"qS  
annuity on human life 人寿年金 4*q6#=G  
antecedent debt 先前的债项 -gb@BIV#  
ante-dated cheque 倒填日期支票 YcSPU(  
anticipated expenditure 预期开支 +-hfl/$  
anticipated net profit 预期纯利 ;Q5o38(  
anticipated revenue 预期收入 KC<K*UHPAH  
anti-inflation measure 反通货膨胀措施 \:Hh'-77q  
anti-inflationary stance 反通货膨胀立场 mLHl]xs4  
apparent deficit 表面赤字 ,;h}<("q  
apparent financial solvency 表面偿债能力 ub4(g~E  
apparent partner 表面合伙人 QT"o"B  
application for personal assessment 个人入息课税申请书 '?mky,:HT  
application of fund 资金应用 Djp;\.$(  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 d=HD! e  
appointed actuary 委任精算师 [/J(E\9  
appointed auditor 委任核数师；委任审计师 }?U #@ h  
appointed trustee 委任的受托人 ?IiFFfs  
appointer 委任人 _#<7s`i  
apportioned pro rata 按比例分摊 &c= 3BEh  
apportionment 分配；分摊 W=K+kB  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 a{}8030S  
apportionment formula 分摊方程式 /EVXkf0  
apportionment of estate duty 遗产税的分摊 #J$z0%P  
appraisal 估价；评估 z Hl+P*)  
appreciable growth 可观增长 P[
,  
appreciable impact 显着影响 [h iV#  
appreciable increase 可观增长 > mP([]  
appreciation 增值；升值 y(**F8>?xE  
appreciation against other currencies 相对其他货币升值 v + ?'/Q%  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 k,/2]{#53d  
appreciation tax 增值税 llpgi,-=  
appropriation 拨款；拨用；拨付 gYw=Z_z  
appropriation account 拨款帐目 5%fR9?)  
Appropriation Bill 拨款法案 V67<Ky>  
appropriation-in-aid system 补助拨款办法 3+vMi[YO  
approved assets 核准资产 1L_(n  
approved basket stock 认可一篮子证券 .`h:1FP8  
approved budget 核准预算 *Y ?&N2@c  
approved charitable donation 认可慈善捐款 `6*1mE1K&  
approved charitable institution 认可慈善机构 AT"!Ys|  
approved currency 核准货币；认可货币 Q3LScpp  
approved estimates 核准预算 2&<&q J  
approved estimates of expenditure 核准开支预算 H<3ayp$  
approved overseas insurer 核准海外保险人 !$,e)89  
approved overseas trust company 核准海外信托公司 _&$nJu  
approved pooled investment fund 核准汇集投资基金 T FK#ign  
approved provident fund scheme 认可公积金计划 [g lhru=+  
approved provision 核准拨款 |OBZSk1jp  
approved redeemable share 核准可赎回股份 6[]O3Aa  
approved regional stock 认可地区性证券 o5w =  
approved retirement scheme 认可退休金计划 h]
^= y.Q  
approved subordinated loan 核准附属贷款 8ao>]5Rs3  
arbitrage 套戥；套汇；套利 w`>g^_xsg  
arbitrageur 套戥者；套汇者 aN"dk-eK  
arbitrary amount 临时款项 $w! v  
arrangement 措施；安排；协定 6p~8(-nG  
arrears 欠款 SrvC34<7  
arrears of pay 欠付薪酬 n'<F'1SWv  
arrears of revenue 逾期未收税款；逾期未收的帐项 SM
HQh.O?5  
articles of association 组织章程；组织细则；组织章程细则 ]nx5E_j2  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 9Qc=D
"'  
ascertainment of profit 确定利润 yJHFo[wGMJ  
"Asia Clear" “亚洲结算系统”