[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 i]&C=X  
allotment notice 股份配售通知；配股通知 As0E'n85  
allotment of shares 股份分配 &R+/Ie#0dz  
allowable 可获宽免；免税的 dbM~41C6  
allowable business loss 可扣除的营业亏损 Ji4xor  
allowable expenses 可扣税的支出 =@(&xfTC  
allowance 免税额；津贴；备抵；准备金 ?'ID7mL  
allowance for debts 债项的免税额 "D#+:ix8G|  
allowance for depreciation by wear and tear 耗损折旧免税额 ap hfzo  
allowance for funeral expenses 殡殓费的免税额 ;NNYJqWd^]  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 x=>B 6o-f  
allowance for repairs and outgoings 修葺及支出方面的免税额 zOJ4I^^  
allowance to debtor 给债务人的津贴 r4&g~+ck  
alteration of capital 资本更改 lz2B,#  
alternate trustee 候补受托人 4/UY*Us&  
amalgamation 合并 pQv`fr =  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 kI7c22OJ  
ambit of charges 征税范围；收费范围 (jb9Uk_t  
amended valuation 经修订的估值 ~D# -i >Z  
American Commodities Exchange 美国商品交易所 mQEE?/xX;  
American Express Bank Limited 美国运通银行 "Bl]_YPv  
American Stock Exchange 美国证券交易所 /)RyRS8c  
amortization 摊销 .j"iJ/  
amount due from banks 存放银行同业的款项 )!SA]>-  
amount due from banks abroad 存放海外银行同业的款项 @qj4rt"  
amount due from holding companies 控股公司欠款 BG ,ln(Vz  
amount due from local banks 存放本港银行同业的款项  I/YBL  
amount due to banks 银行同业的存款 zq]I"0Bi.  
amount due to banks abroad 海外银行同业的存款 )CgKZ"  
amount due to holding companies 控股公司存款 W^j;"qj  
amount due to local banks 本港银行同业的存款 eS(hLXE!7  
amount due to outport banks 外埠银行同业的存款 cGF_|1`  
amount for note issue 发行纸币的款额 0u[Vd:()v(  
amount of bond 担保契据的款额 8<V6W F`e  
amount of consideration 代价款额 38ac~1HjE  
amount of contribution 供款数额 matW>D;J  
amount of indebtedness 负债款额 ^h wF=  
amount of principal of the loan 贷款本金额 )~W 35  
amount of rates chargeable 应征差饷数额 Xwz9E!m  
amount of share capital 股本额 aumWU{j=  
amount of sums assured 承保款额 RcJ.=?I!  
amount of variation 变动幅度 Z;M}.'BE  
amount of vote 拨款数额 E"i<fr T  
amount payable 应付款额 b
loe|o!  
amount receivable 应收款额 iCd$gwA>F  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 &CP0T:h  
analysis 分析 ,Dh+- }  
ancillary risk 附属风险 R1'tW=  
annual account 周年帐目；周年帐目报表；年度决算；年结 RRSkXDU}  
annual accounting date 年结日期 m~7[fgN2  
annual allowance 每年免税额；年积金；年度津贴；年津 } @r|o:I  
annual balance 年度余额 J)R2O{z  
annual disposable income 每年可动用收入 nsf.wHGZ"J  
annual estimates 周年预算 Q\H1=8  
annual fee 年费 * AsILK0  
annual general meeting 周年大会 |#OMrP+oi  
annual growth rate 年增率；每年增长率 _#f+@)vR  
annual long-term supplement 长期个案每年补助金 GFA D  
annual pensionable emolument 可供计算退休金的年薪 _6U=7<f  
annual report 年报 kT7x !7C  
Annual Report on the Consumer Price Index 《消费物价指数年报》 m.:2G  
annual return 周年报表；周年申报表；每年报税表格 Oe#*-  
Annual Return Rules 《周年报表规则》 sd(Yr6~..  
annual review of consumer prices 每年消费物价回顾 C1V :_-  
annual roll-forward basis 逐年延展方式 o 8fB  
annual salary 年薪 ?HD eiJkX  
annual statement 年度报表；年度决算表 <V`1?9c7D1  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 gteG*pi  
annuitant 年金受益人 %P3|#0yg0  
annuity 年金 
VIIBw  
annuity contract 年金合约 FJI%+$]  
annuity on human life 人寿年金 /-C`*P=:u  
antecedent debt 先前的债项 mBAI";L3  
ante-dated cheque 倒填日期支票 fRcs@yZnS  
anticipated expenditure 预期开支 Kp]\r-5UD>  
anticipated net profit 预期纯利 p?@R0]  
anticipated revenue 预期收入 MKdS_&F;~  
anti-inflation measure 反通货膨胀措施  adCT
o  
anti-inflationary stance 反通货膨胀立场 jRn5)u  
apparent deficit 表面赤字 $m hIXA.  
apparent financial solvency 表面偿债能力 a9f!f %9  
apparent partner 表面合伙人 f0^; *Y  
application for personal assessment 个人入息课税申请书 {pWb*~!k  
application of fund 资金应用 h4iz(*  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 vHydqFi9  
appointed actuary 委任精算师 {zckY  
appointed auditor 委任核数师；委任审计师 XJ$mRh0`K  
appointed trustee 委任的受托人  L- '{
  
appointer 委任人 pqT+lai)#  
apportioned pro rata 按比例分摊 ce&Q}_  
apportionment 分配；分摊 Bd++G'FZ  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 sxK|0i}6  
apportionment formula 分摊方程式 `d ,v  
apportionment of estate duty 遗产税的分摊 $ [t7&e  
appraisal 估价；评估 g+R
gDt9  
appreciable growth 可观增长 6x.ZS'y  
appreciable impact 显着影响 $>M-oNeC  
appreciable increase 可观增长 /%9Ge AAs  
appreciation 增值；升值 K|Cb6''  
appreciation against other currencies 相对其他货币升值 .="/n8B  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 qN=l$_UD  
appreciation tax 增值税 Y3
 V9  
appropriation 拨款；拨用；拨付 _8z ga A  
appropriation account 拨款帐目 #/,WgsAC  
Appropriation Bill 拨款法案 Lu][0+-  
appropriation-in-aid system 补助拨款办法 QjIn0MJ)Xm  
approved assets 核准资产 kq4ii`zi8  
approved basket stock 认可一篮子证券 F ]x2
;N  
approved budget 核准预算 .%"s| D  
approved charitable donation 认可慈善捐款 E2nsBP=5C  
approved charitable institution 认可慈善机构 #Fwf]{J
 
approved currency 核准货币；认可货币 2=%R>&]*  
approved estimates 核准预算 ]?<=DHn  
approved estimates of expenditure 核准开支预算 fep8hf B;  
approved overseas insurer 核准海外保险人 yQ03&{#  
approved overseas trust company 核准海外信托公司 x & ZW f?  
approved pooled investment fund 核准汇集投资基金 AZ7m=Q97  
approved provident fund scheme 认可公积金计划 b%TLvV 9F  
approved provision 核准拨款 `zP{E T_Y  
approved redeemable share 核准可赎回股份 N?3BzI%?  
approved regional stock 认可地区性证券 MXP3ZN'  
approved retirement scheme 认可退休金计划 3;'RF#VL  
approved subordinated loan 核准附属贷款 hMNC]  
arbitrage 套戥；套汇；套利 `Ei:Z%@7C  
arbitrageur 套戥者；套汇者 X4$86  
arbitrary amount 临时款项 ?l/+*/AR;  
arrangement 措施；安排；协定 (/[wM>q:r  
arrears 欠款 R^f-j-$o]  
arrears of pay 欠付薪酬 [h0.k"&[  
arrears of revenue 逾期未收税款；逾期未收的帐项 = lMs1}S9  
articles of association 组织章程；组织细则；组织章程细则 N]|P||fC  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 t,IQ|B&0  
ascertainment of profit 确定利润 xV\mS+#  
"Asia Clear" “亚洲结算系统”