[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 7UMZs7L$  
allotment notice 股份配售通知；配股通知 X_o#!  
allotment of shares 股份分配 [_(J8~va  
allowable 可获宽免；免税的 S=!WFKcJR  
allowable business loss 可扣除的营业亏损 }]o8}$&(  
allowable expenses 可扣税的支出 K!&W}_@l  
allowance 免税额；津贴；备抵；准备金 BA2"GJvfIA  
allowance for debts 债项的免税额 HdqB B
  
allowance for depreciation by wear and tear 耗损折旧免税额 :.e'?a  
allowance for funeral expenses 殡殓费的免税额 1\m,8i+gU  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 Mu[lk=jC  
allowance for repairs and outgoings 修葺及支出方面的免税额 ;kk[x8
$  
allowance to debtor 给债务人的津贴 w8:[w  
alteration of capital 资本更改 JVX)>2&$  
alternate trustee 候补受托人 1#,4P1"  
amalgamation 合并 s;OGb{H7  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 EyA ny\"  
ambit of charges 征税范围；收费范围 W<X3!zuKSg  
amended valuation 经修订的估值 =eU=\td^  
American Commodities Exchange 美国商品交易所 j*?8w(!  
American Express Bank Limited 美国运通银行 T:@6(_Z  
American Stock Exchange 美国证券交易所 :$b`n  
amortization 摊销 lfHN_fE>Mq  
amount due from banks 存放银行同业的款项 \DQu!l@1U  
amount due from banks abroad 存放海外银行同业的款项 @-dGZ5  
amount due from holding companies 控股公司欠款 *HR pbe2  
amount due from local banks 存放本港银行同业的款项 e+lun -  
amount due to banks 银行同业的存款 1]Xx{j<  
amount due to banks abroad 海外银行同业的存款 >fXtu:C-!J  
amount due to holding companies 控股公司存款
{q)d  
amount due to local banks 本港银行同业的存款 RQQ'Wg  
amount due to outport banks 外埠银行同业的存款 ^Qx?)(@  
amount for note issue 发行纸币的款额 #kM|!U=  
amount of bond 担保契据的款额 SPb+H19;  
amount of consideration 代价款额 K`Kv.4  
amount of contribution 供款数额 sWr;%<K  
amount of indebtedness 负债款额 KBB)xez 8  
amount of principal of the loan 贷款本金额 d*d:-f~q  
amount of rates chargeable 应征差饷数额 ?0/$RpFEM#  
amount of share capital 股本额 >k\pSV[  
amount of sums assured 承保款额 q!:dZES  
amount of variation 变动幅度 PG63{  
amount of vote 拨款数额 >SDQ@63E?  
amount payable 应付款额 47Z3nl?  
amount receivable 应收款额 !YA X.e  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 hE {";/}J  
analysis 分析 )&1v[]%S  
ancillary risk 附属风险 LsWD^JE.  
annual account 周年帐目；周年帐目报表；年度决算；年结 a -Pz<*  
annual accounting date 年结日期 -orRmn6}  
annual allowance 每年免税额；年积金；年度津贴；年津 >whv*@Fr  
annual balance 年度余额 n\((#<&
 
annual disposable income 每年可动用收入 Sxq@W8W  
annual estimates 周年预算 MTtx|L\4  
annual fee 年费 O.B9w+G=  
annual general meeting 周年大会 {OEjIT
m  
annual growth rate 年增率；每年增长率 Pj

s=n7  
annual long-term supplement 长期个案每年补助金 N=\zx^w,  
annual pensionable emolument 可供计算退休金的年薪 6NX#=A  
annual report 年报 (BLxK)0<"  
Annual Report on the Consumer Price Index 《消费物价指数年报》 Xb%Q%"?~  
annual return 周年报表；周年申报表；每年报税表格 @bA5uY!  
Annual Return Rules 《周年报表规则》 d78 [(;  
annual review of consumer prices 每年消费物价回顾 _l7_!Il_  
annual roll-forward basis 逐年延展方式 L=#NUNiXr  
annual salary 年薪 IADHe\.  
annual statement 年度报表；年度决算表 &K0b3AWc  
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 ,N(Yjq"R  
annuitant 年金受益人 hEB5=~A_  
annuity 年金 jvB[bS`<H  
annuity contract 年金合约 wvq 4 P  
annuity on human life 人寿年金 t\ oud{Cv  
antecedent debt 先前的债项 m:h6J''<Z*  
ante-dated cheque 倒填日期支票 pRun5 )7  
anticipated expenditure 预期开支 q|<B9Jk  
anticipated net profit 预期纯利 >O\+9T@  
anticipated revenue 预期收入 OlCqv-B2&  
anti-inflation measure 反通货膨胀措施 9s"st\u 4  
anti-inflationary stance 反通货膨胀立场 )K{s^]Jp  
apparent deficit 表面赤字 BjfVNF;hk:  
apparent financial solvency 表面偿债能力 i=#`7pt%'a  
apparent partner 表面合伙人 $~6MR_ Yq  
application for personal assessment 个人入息课税申请书 I.3~ctzu  
application of fund 资金应用 ' {2]:  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 Vq+7 /+2"  
appointed actuary 委任精算师 F~6]I
I  
appointed auditor 委任核数师；委任审计师 7_2D4CI  
appointed trustee 委任的受托人 T$lV+[7  
appointer 委任人 9\.0v{&v  
apportioned pro rata 按比例分摊 T]wI)  
apportionment 分配；分摊 -Rw3[4>@O"  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 {ze69 h  
apportionment formula 分摊方程式 l}/_(*  
apportionment of estate duty 遗产税的分摊 /7 D5I\  
appraisal 估价；评估 HMF2sc$N  
appreciable growth 可观增长 id:,\iJ  
appreciable impact 显着影响 gw"cX
ny  
appreciable increase 可观增长 5Qq/nUR  
appreciation 增值；升值 /.0K#J:  
appreciation against other currencies 相对其他货币升值 xJ$uoy3+  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 A6=Z2i0w>X  
appreciation tax 增值税 DKt98;  
appropriation 拨款；拨用；拨付 t?>}0\1  
appropriation account 拨款帐目 QWOPCoUet  
Appropriation Bill 拨款法案 72Bc0Wg  
appropriation-in-aid system 补助拨款办法 k3$'K}=d  
approved assets 核准资产 "j_iq"J  
approved basket stock 认可一篮子证券 0E26J@jcZ7  
approved budget 核准预算 i) e6U(H  
approved charitable donation 认可慈善捐款 .5Y{Yme  
approved charitable institution 认可慈善机构 v<v;ZR)  
approved currency 核准货币；认可货币 mj'~-$5T  
approved estimates 核准预算 J`5+Zngr  
approved estimates of expenditure 核准开支预算 @ 3=pFYW)  
approved overseas insurer 核准海外保险人 .rk5u4yK  
approved overseas trust company 核准海外信托公司 Em&3g  
approved pooled investment fund 核准汇集投资基金 9$$  Ijf  
approved provident fund scheme 认可公积金计划 4JK6<Pk  
approved provision 核准拨款 ZFtR#r(~41  
approved redeemable share 核准可赎回股份 vE)N6Ss  
approved regional stock 认可地区性证券 gg#9I(pX  
approved retirement scheme 认可退休金计划 >`03EsU  
approved subordinated loan 核准附属贷款 .F 7?}8>Z  
arbitrage 套戥；套汇；套利 t}R!i-D|HB  
arbitrageur 套戥者；套汇者 c)#7T<>*'  
arbitrary amount 临时款项 m[=SCH-;  
arrangement 措施；安排；协定 #[M^Q h  
arrears 欠款 [ojL9.6  
arrears of pay 欠付薪酬 /}@F q  
arrears of revenue 逾期未收税款；逾期未收的帐项 ]z'L1vQl7  
articles of association 组织章程；组织细则；组织章程细则 GbO j% a  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 legWY)4D;  
ascertainment of profit 确定利润 :(XyiF<Ud  
"Asia Clear" “亚洲结算系统”