[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 Y>OL2g  
allotment notice 股份配售通知；配股通知 B_f0-nKP  
allotment of shares 股份分配 !83x,*O  
allowable 可获宽免；免税的 ?(8z O"  
allowable business loss 可扣除的营业亏损 >z=_V|^$  
allowable expenses 可扣税的支出 | .bp  
allowance 免税额；津贴；备抵；准备金 D+ki2UVt&  
allowance for debts 债项的免税额 qF9rY)ifm  
allowance for depreciation by wear and tear 耗损折旧免税额 Bjg 21b w^  
allowance for funeral expenses 殡殓费的免税额 mtfyhFk  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 apW0(&\  
allowance for repairs and outgoings 修葺及支出方面的免税额 DNgQ.lV  
allowance to debtor 给债务人的津贴 Bx(+uNQ  
alteration of capital 资本更改 kvU0$1  
alternate trustee 候补受托人 FV[6">;
g  
amalgamation 合并 ^V^In-[!y:  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 TO\%F}m(  
ambit of charges 征税范围；收费范围 gto@o\&=  
amended valuation 经修订的估值 /Vpd*obMB  
American Commodities Exchange 美国商品交易所 e O,  
American Express Bank Limited 美国运通银行 qZ!1>`B  
American Stock Exchange 美国证券交易所 vPG!S{4  
amortization 摊销 $s2-O!P?  
amount due from banks 存放银行同业的款项 rT`D@ I  
amount due from banks abroad 存放海外银行同业的款项 {Y5h*BD>  
amount due from holding companies 控股公司欠款 B3I\=  
amount due from local banks 存放本港银行同业的款项 vcB+h;x  
amount due to banks 银行同业的存款 )k&pp^q\  
amount due to banks abroad 海外银行同业的存款 C9-9cdW H  
amount due to holding companies 控股公司存款 5H6GZ:hp  
amount due to local banks 本港银行同业的存款 :oB4\/(G#  
amount due to outport banks 外埠银行同业的存款 lY}mrb  
amount for note issue 发行纸币的款额 >/"XX,3  
amount of bond 担保契据的款额 t\2myR3  
amount of consideration 代价款额 *$(=I6b  
amount of contribution 供款数额 O$ i6r]j_  
amount of indebtedness 负债款额 A!v-[AI[  
amount of principal of the loan 贷款本金额 hp(n;(OR  
amount of rates chargeable 应征差饷数额 FV/xp}nz  
amount of share capital 股本额 d9/E^)TT  
amount of sums assured 承保款额 BfOG e!Si  
amount of variation 变动幅度 KmV>tn BQ  
amount of vote 拨款数额 \Rn.ug  
amount payable 应付款额 <$.KCLP  
amount receivable 应收款额 |Sg *j-.  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 3&*0n^g  
analysis 分析 'Rfvr7G/?  
ancillary risk 附属风险 <.3@-z>w2,  
annual account 周年帐目；周年帐目报表；年度决算；年结 RCt)qh+  
annual accounting date 年结日期 QnxkD)f*0  
annual allowance 每年免税额；年积金；年度津贴；年津 Fg a9  
annual balance 年度余额 k?Jzy  
annual disposable income 每年可动用收入 }wR)
p  
annual estimates 周年预算 ilK8V4k<T)  
annual fee 年费 ^JtGT  
annual general meeting 周年大会 Rn{q/h  
annual growth rate 年增率；每年增长率 )EO/P+ &  
annual long-term supplement 长期个案每年补助金 ~4}m'#!  
annual pensionable emolument 可供计算退休金的年薪 ,Ucb)8a  
annual report 年报 qn@Qd9Sf  
Annual Report on the Consumer Price Index 《消费物价指数年报》 +2oZB]GPL  
annual return 周年报表；周年申报表；每年报税表格 u2<:mu[|P  
Annual Return Rules 《周年报表规则》 &
3{:h  
annual review of consumer prices 每年消费物价回顾 SU# S'  
annual roll-forward basis 逐年延展方式 V`69%35*@  
annual salary 年薪 _|8"&*T^  
annual statement 年度报表；年度决算表 @6*<Xs =  
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 iy tSC  
annuitant 年金受益人 ^ +{ ~ ^y7  
annuity 年金 UO"8 I2rB  
annuity contract 年金合约 gb(\c:yg1R  
annuity on human life 人寿年金 E08AZOY&g  
antecedent debt 先前的债项 %8o(x 0  
ante-dated cheque 倒填日期支票 NtTLvO6  
anticipated expenditure 预期开支 `j>qOT  
anticipated net profit 预期纯利 !xo@i XL  
anticipated revenue 预期收入 |0f\>X I  
anti-inflation measure 反通货膨胀措施 q){]fp.,@  
anti-inflationary stance 反通货膨胀立场 C`mXEX5  
apparent deficit 表面赤字 @YwaOc_%  
apparent financial solvency 表面偿债能力 >mF
`XbS  
apparent partner 表面合伙人 4)j<(5  
application for personal assessment 个人入息课税申请书 n+GCL+Mo  
application of fund 资金应用 rvE!Q=y~  
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 N#.IpY'7Ze  
appointed actuary 委任精算师 [9?=&O#*  
appointed auditor 委任核数师；委任审计师 6%S>~L66  
appointed trustee 委任的受托人 n^Z?u9VR  
appointer 委任人 ip5s'S~  
apportioned pro rata 按比例分摊 4kXx(FE  
apportionment 分配；分摊 5!nZvv  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 <2cq 0*$  
apportionment formula 分摊方程式 p'w[
5'  
apportionment of estate duty 遗产税的分摊 r~s03g0  
appraisal 估价；评估 D'nV &m  
appreciable growth 可观增长 5 (H; x74  
appreciable impact 显着影响 M csqMI6  
appreciable increase 可观增长 R:.7c(s  
appreciation 增值；升值 Zt!l3(*tt  
appreciation against other currencies 相对其他货币升值 ]}v`#-Px(  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 %oor7 -l  
appreciation tax 增值税 DBmcvC  
appropriation 拨款；拨用；拨付 bkOm/8k|4  
appropriation account 拨款帐目 CKBi-q FH  
Appropriation Bill 拨款法案 c7r
YG]  
appropriation-in-aid system 补助拨款办法 t1Jz?Ix6%  
approved assets 核准资产 t*}<v@,  
approved basket stock 认可一篮子证券 #kb(2Td  
approved budget 核准预算 :&:>sd(QD  
approved charitable donation 认可慈善捐款 dfJ7Dhn  
approved charitable institution 认可慈善机构 4|+ |L_  
approved currency 核准货币；认可货币 ;,4J:zvZdQ  
approved estimates 核准预算 q6G([h7  
approved estimates of expenditure 核准开支预算 =kc{Q@Dk  
approved overseas insurer 核准海外保险人 Z#J{tXZc  
approved overseas trust company 核准海外信托公司 b&_p"8)_  
approved pooled investment fund 核准汇集投资基金 Fk9(FOFg  
approved provident fund scheme 认可公积金计划 _SFD}w3b$  
approved provision 核准拨款 t!iF(R\  
approved redeemable share 核准可赎回股份 d?{2A84S  
approved regional stock 认可地区性证券 &0C!P=-p  
approved retirement scheme 认可退休金计划 / 9;Pbxn  
approved subordinated loan 核准附属贷款 qJ!oH&/cD  
arbitrage 套戥；套汇；套利 9Akwr }  
arbitrageur 套戥者；套汇者 ah<f&2f  
arbitrary amount 临时款项 Rw\DJJrz  
arrangement 措施；安排；协定 #&5\1Qu  
arrears 欠款 eD(a +El}  
arrears of pay 欠付薪酬 uBMNkN8  
arrears of revenue 逾期未收税款；逾期未收的帐项 B+Bv(p  
articles of association 组织章程；组织细则；组织章程细则 -"nYCF  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 +es6c')  
ascertainment of profit 确定利润 '#Fh J%x  
"Asia Clear" “亚洲结算系统”