[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 0 _4p>v:  
allotment notice 股份配售通知；配股通知 ~1e?9D  
allotment of shares 股份分配 ZH6#(;b  
allowable 可获宽免；免税的 #+$pE@u7A  
allowable business loss 可扣除的营业亏损 >a;0<Ui&Q  
allowable expenses 可扣税的支出 s*%pNE U  
allowance 免税额；津贴；备抵；准备金 n:QFwwQ`Q;  
allowance for debts 债项的免税额 e$!01Y$HI  
allowance for depreciation by wear and tear 耗损折旧免税额 5-rG8  
allowance for funeral expenses 殡殓费的免税额 e<F>u#d  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 @~WSWlQW  
allowance for repairs and outgoings 修葺及支出方面的免税额 fePt[U)2  
allowance to debtor 给债务人的津贴 +<qmVW^X  
alteration of capital 资本更改 iIrH&}2  
alternate trustee 候补受托人 |ci1P[y  
amalgamation 合并 -jN:~.  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ['1JNUX  
ambit of charges 征税范围；收费范围 ^\|Hz\"*  
amended valuation 经修订的估值 @N^?I*|u  
American Commodities Exchange 美国商品交易所 fd Vye|%  
American Express Bank Limited 美国运通银行 t<sy7e='  
American Stock Exchange 美国证券交易所 ZWJ%t'kF  
amortization 摊销 E1'| ;}/  
amount due from banks 存放银行同业的款项 \~j6}4XS1.  
amount due from banks abroad 存放海外银行同业的款项 C|"BMam  
amount due from holding companies 控股公司欠款 MZ9{*y[z  
amount due from local banks 存放本港银行同业的款项 +-8u09-F  
amount due to banks 银行同业的存款 P!uwhha/g  
amount due to banks abroad 海外银行同业的存款 ^uZ!e+   
amount due to holding companies 控股公司存款 :.xdG >\n3  
amount due to local banks 本港银行同业的存款 4DGc[  
amount due to outport banks 外埠银行同业的存款 M? 7 CBqZ  
amount for note issue 发行纸币的款额 1E3'H7k\t  
amount of bond 担保契据的款额 BEU^,r3z  
amount of consideration 代价款额 -TL `nGF  
amount of contribution 供款数额 T2Du z,  
amount of indebtedness 负债款额 vpTYfE  
amount of principal of the loan 贷款本金额 42 6l:>D(  
amount of rates chargeable 应征差饷数额 w?u4-GT  
amount of share capital 股本额 X MkyX&y  
amount of sums assured 承保款额 fK-tvP0}*  
amount of variation 变动幅度 !\e&7sV~Q  
amount of vote 拨款数额 y~ubH{O#  
amount payable 应付款额 ~lg1S  
amount receivable 应收款额  k2]Q~  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 $inpiO|s  
analysis 分析 4i<V^go"  
ancillary risk 附属风险 'j u  
annual account 周年帐目；周年帐目报表；年度决算；年结 mn5mdrv3WZ  
annual accounting date 年结日期 Ojea~Y]Sr  
annual allowance 每年免税额；年积金；年度津贴；年津 JI&ik_k3  
annual balance 年度余额 ^Ob#B!=  
annual disposable income 每年可动用收入 Mq
A%hlq  
annual estimates 周年预算 qRV5qN2{XY  
annual fee 年费 1w30Vj2<  
annual general meeting 周年大会 <W$Ig@4[.d  
annual growth rate 年增率；每年增长率
SLCV|@G  
annual long-term supplement 长期个案每年补助金 Z:TW{:lrI  
annual pensionable emolument 可供计算退休金的年薪 ZW+[f$X  
annual report 年报 _6Ex}`fyJ  
Annual Report on the Consumer Price Index 《消费物价指数年报》 kqyVUfX$3  
annual return 周年报表；周年申报表；每年报税表格 hSBR9g  
Annual Return Rules 《周年报表规则》 |dP[_nh?  
annual review of consumer prices 每年消费物价回顾 m\h. sg&  
annual roll-forward basis 逐年延展方式 e+_~a8 -|  
annual salary 年薪 RA5*QW  
annual statement 年度报表；年度决算表 (YOp  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 >pS@;t'  
annuitant 年金受益人 Ds}ctL{6 "  
annuity 年金 BK+(Uf;g  
annuity contract 年金合约 fi/[(RBG  
annuity on human life 人寿年金 {9 PeBc  
antecedent debt 先前的债项 hvc%6A\nm  
ante-dated cheque 倒填日期支票 VW," dmC  
anticipated expenditure 预期开支 WKHEU)'!  
anticipated net profit 预期纯利 J}c `\4gD  
anticipated revenue 预期收入 .1O  
anti-inflation measure 反通货膨胀措施 =CCxY7)M+.  
anti-inflationary stance 反通货膨胀立场 >n`!S`)9{  
apparent deficit 表面赤字 rXortK#\%  
apparent financial solvency 表面偿债能力 MV+S.`R  
apparent partner 表面合伙人 ch^tq",1>  
application for personal assessment 个人入息课税申请书 Hcts^zm2u  
application of fund 资金应用 #5Zf6w  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 &s]wf  
appointed actuary 委任精算师 )isJ^ *6y  
appointed auditor 委任核数师；委任审计师 hM":?Rx  
appointed trustee 委任的受托人 oH[4<K>  
appointer 委任人 zmREz
P#X  
apportioned pro rata 按比例分摊 k!%[W,*  
apportionment 分配；分摊 &n5Lc`  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 2f;fdzjk8K  
apportionment formula 分摊方程式 kX\\t.nH  
apportionment of estate duty 遗产税的分摊 ]["=K!la:  
appraisal 估价；评估 D$ >gAv  
appreciable growth 可观增长
 :RYh@.  
appreciable impact 显着影响 upD2vtU  
appreciable increase 可观增长 Q@7-UIV|q  
appreciation 增值；升值 9 `3%o9V9Y  
appreciation against other currencies 相对其他货币升值 _A8x{[$  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 [CCj5N1/  
appreciation tax 增值税 6" s}<  
appropriation 拨款；拨用；拨付 \P3[_kbf1  
appropriation account 拨款帐目 |'C{nTX  
Appropriation Bill 拨款法案 ka3(sctZ5  
appropriation-in-aid system 补助拨款办法 `L-GI{EJ  
approved assets 核准资产 b IS3  
approved basket stock 认可一篮子证券 s@WF[S7D  
approved budget 核准预算 # U46Au  
approved charitable donation 认可慈善捐款 OS X5S:XS  
approved charitable institution 认可慈善机构 -ZmccT"8  
approved currency 核准货币；认可货币 ZTq"SQ>ym  
approved estimates 核准预算 GMY"*J<E  
approved estimates of expenditure 核准开支预算 q.
%[!O  
approved overseas insurer 核准海外保险人 @0XqUcV  
approved overseas trust company 核准海外信托公司 #0i] g)  
approved pooled investment fund 核准汇集投资基金 ]3+xJz~=  
approved provident fund scheme 认可公积金计划 hQm"K~SW
=  
approved provision 核准拨款 d[b(+sHp a  
approved redeemable share 核准可赎回股份 0st)/\  
approved regional stock 认可地区性证券 ql|ksios  
approved retirement scheme 认可退休金计划 F<KUVe  
approved subordinated loan 核准附属贷款 $@[`/Uh   
arbitrage 套戥；套汇；套利 "y%S.ipWG  
arbitrageur 套戥者；套汇者 r9x.c7=O  
arbitrary amount 临时款项 ,ZVC
@P,L  
arrangement 措施；安排；协定 AWp{n  
arrears 欠款 {x$h K98  
arrears of pay 欠付薪酬 kW'xuZ&  
arrears of revenue 逾期未收税款；逾期未收的帐项 uC_&?  
articles of association 组织章程；组织细则；组织章程细则 sT.
:"Pj$  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 lP4A?J+Q  
ascertainment of profit 确定利润 8x`?Yc  
"Asia Clear" “亚洲结算系统”