[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 g"iLhm`L  
allotment notice 股份配售通知；配股通知 amn\#_(  
allotment of shares 股份分配 f6h!wx  
allowable 可获宽免；免税的 sSMcF[]@2I  
allowable business loss 可扣除的营业亏损 RMx$]wn_  
allowable expenses 可扣税的支出 WU -_Y^  
allowance 免税额；津贴；备抵；准备金 VY5/C;0^h  
allowance for debts 债项的免税额 Xn'{g  
allowance for depreciation by wear and tear 耗损折旧免税额 &O5W  
allowance for funeral expenses 殡殓费的免税额 67/&.d!  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 ,wN>
,(  
allowance for repairs and outgoings 修葺及支出方面的免税额 Wm/0Y'$r&k  
allowance to debtor 给债务人的津贴 q >|:mXR  
alteration of capital 资本更改 Ty21-0F  
alternate trustee 候补受托人 RTW4r9~'  
amalgamation 合并 Qf|=xV,F  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 y[s* %yP3l  
ambit of charges 征税范围；收费范围 Ck|3 DiRQ  
amended valuation 经修订的估值 < d GGH  
American Commodities Exchange 美国商品交易所 H)), ~<s  
American Express Bank Limited 美国运通银行 0P<b
S?e<l  
American Stock Exchange 美国证券交易所 EVW{!\8[  
amortization 摊销 y-TS?5Dr]  
amount due from banks 存放银行同业的款项 J<<0U;  
amount due from banks abroad 存放海外银行同业的款项 %C!u/:.Kv  
amount due from holding companies 控股公司欠款 u2SnL$A7  
amount due from local banks 存放本港银行同业的款项 v^a. b  
amount due to banks 银行同业的存款 ]e'Ol$3U9=  
amount due to banks abroad 海外银行同业的存款 hDp -,ag{  
amount due to holding companies 控股公司存款 6p X[m{  
amount due to local banks 本港银行同业的存款 Su0[f/4m.Q  
amount due to outport banks 外埠银行同业的存款 5{Xld,zw  
amount for note issue 发行纸币的款额 q89#Ftkt  
amount of bond 担保契据的款额 @"9^U_Qf1z  
amount of consideration 代价款额 1Y"[Qs]"mU  
amount of contribution 供款数额 a3wTcp "r  
amount of indebtedness 负债款额 ZLBv\VQ  
amount of principal of the loan 贷款本金额 meHAa`  
amount of rates chargeable 应征差饷数额 lH6z
Z8rh  
amount of share capital 股本额 d?RKobk  
amount of sums assured 承保款额 w a!g/\  
amount of variation 变动幅度 uM\(#jZ  
amount of vote 拨款数额 7T]}<aK<c[  
amount payable 应付款额 8,BNs5  
amount receivable 应收款额 p4 #U:_  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 V=pg9KR!T  
analysis 分析 sD,[,6(  
ancillary risk 附属风险 Vj7(6'Hg  
annual account 周年帐目；周年帐目报表；年度决算；年结 +)C?v&N  
annual accounting date 年结日期 D6trqB  
annual allowance 每年免税额；年积金；年度津贴；年津 -0 [^w  
annual balance 年度余额 X&1R6O  
annual disposable income 每年可动用收入 \$o!M1j  
annual estimates 周年预算 IS`1}i$1%  
annual fee 年费 }b-"[TDEF  
annual general meeting 周年大会 OTA@4~{C  
annual growth rate 年增率；每年增长率 ]VifDFL
}  
annual long-term supplement 长期个案每年补助金 ;?>xuC$  
annual pensionable emolument 可供计算退休金的年薪 fLj#+h-!  
annual report 年报 }JXAG/<  
Annual Report on the Consumer Price Index 《消费物价指数年报》 v,N*vqWS  
annual return 周年报表；周年申报表；每年报税表格 8}3dwr;-  
Annual Return Rules 《周年报表规则》 *~F\k):>  
annual review of consumer prices 每年消费物价回顾 )1%l$W  
annual roll-forward basis 逐年延展方式 }yup`R  
annual salary 年薪 !7MC[z(|N  
annual statement 年度报表；年度决算表 =@U~sl[  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 KLW#+vZ  
annuitant 年金受益人 D Gl_SMJb  
annuity 年金 ozZW7dveU  
annuity contract 年金合约 C0o0 l>  
annuity on human life 人寿年金 g@!mV)c97  
antecedent debt 先前的债项 eHCLENLmB  
ante-dated cheque 倒填日期支票 sW[8f Z71  
anticipated expenditure 预期开支 WQ/H8rOs  
anticipated net profit 预期纯利 hr&&"d {s  
anticipated revenue 预期收入 qJ=4HlLno  
anti-inflation measure 反通货膨胀措施 COe"te  
anti-inflationary stance 反通货膨胀立场 bce>DLF  
apparent deficit 表面赤字 ]sBSLEie '  
apparent financial solvency 表面偿债能力 /; ;_l2t  
apparent partner 表面合伙人 [A?Dx-R;(  
application for personal assessment 个人入息课税申请书 XK[cbVu  
application of fund 资金应用 -lr)z= })  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 (9hCO -r  
appointed actuary 委任精算师 V
P H  
appointed auditor 委任核数师；委任审计师 Fp>iwdjFg  
appointed trustee 委任的受托人 vtyk\e)  
appointer 委任人 \_pP:e  
apportioned pro rata 按比例分摊 8W$uw~|dw  
apportionment 分配；分摊 }D_h*9  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 uGIA4CUm  
apportionment formula 分摊方程式 "'us.t.  
apportionment of estate duty 遗产税的分摊 %N#8D<ULd  
appraisal 估价；评估 J0BA@jH5  
appreciable growth 可观增长 LAG*H  
appreciable impact 显着影响
j(4BMk  
appreciable increase 可观增长 H79XP.TtE  
appreciation 增值；升值 ' ,L>UIXw  
appreciation against other currencies 相对其他货币升值 km1{Oh  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 q<mDs$^K  
appreciation tax 增值税 ]J;pUH+u  
appropriation 拨款；拨用；拨付 X~ n=U4s}O  
appropriation account 拨款帐目 J%d\ 7  
Appropriation Bill 拨款法案 >e y.7YG  
appropriation-in-aid system 补助拨款办法 %n-:mSus  
approved assets 核准资产 J;|r00M  
approved basket stock 认可一篮子证券 T#'+w@Q9{9  
approved budget 核准预算 4fPbwiKj  
approved charitable donation 认可慈善捐款 _=9o:F  
approved charitable institution 认可慈善机构 8&g|iG  
approved currency 核准货币；认可货币 07WZ w1(;  
approved estimates 核准预算 f/t1@d!  
approved estimates of expenditure 核准开支预算 %?K1X^52d  
approved overseas insurer 核准海外保险人 o7"2"( =>  
approved overseas trust company 核准海外信托公司 fZU#%b6G  
approved pooled investment fund 核准汇集投资基金 @/i;/$\
 
approved provident fund scheme 认可公积金计划 N*6Y5[g!\  
approved provision 核准拨款 <Cc}MDM604  
approved redeemable share 核准可赎回股份 f\O)+Vc  
approved regional stock 认可地区性证券 @!z9 .o;  
approved retirement scheme 认可退休金计划 H\7#$ HB  
approved subordinated loan 核准附属贷款 }LLnJl~Z  
arbitrage 套戥；套汇；套利 g_?:G$1H  
arbitrageur 套戥者；套汇者 rYUhGm
g`  
arbitrary amount 临时款项 xQV5-VoFC  
arrangement 措施；安排；协定 23XSQHVx  
arrears 欠款 j0b?dK
d  
arrears of pay 欠付薪酬 "L^Klk?Vn  
arrears of revenue 逾期未收税款；逾期未收的帐项 \a]JH\T)Q  
articles of association 组织章程；组织细则；组织章程细则 Q+(}nz4  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 $ 2'AY  
ascertainment of profit 确定利润 k,o|"9H  
"Asia Clear" “亚洲结算系统”