[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 Lg9]kpOpa  
allotment notice 股份配售通知；配股通知 @`%.\_  
allotment of shares 股份分配 y|.wL=;  
allowable 可获宽免；免税的 '(+l77G  
allowable business loss 可扣除的营业亏损 W;~^3Hz6  
allowable expenses 可扣税的支出 U,RIr8G  
allowance 免税额；津贴；备抵；准备金 4d!&.Qo9  
allowance for debts 债项的免税额 6C r$R]5  
allowance for depreciation by wear and tear 耗损折旧免税额 2J9eeN  
allowance for funeral expenses 殡殓费的免税额 A |NX"  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 dXe763~<  
allowance for repairs and outgoings 修葺及支出方面的免税额 ,m3AVHa*G  
allowance to debtor 给债务人的津贴 A"vI6ud>  
alteration of capital 资本更改 `"GD'Oa  
alternate trustee 候补受托人 nqgfAQsE)  
amalgamation 合并 "9LPq  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 DMfC(w.d  
ambit of charges 征税范围；收费范围 9tl Fbu  
amended valuation 经修订的估值 YlPZa3\  
American Commodities Exchange 美国商品交易所 d`({
z]W;  
American Express Bank Limited 美国运通银行 oWs&W  
American Stock Exchange 美国证券交易所 0AR4/5 .  
amortization 摊销 _qE2r^o"B  
amount due from banks 存放银行同业的款项 Rv.W~FE^  
amount due from banks abroad 存放海外银行同业的款项 qpp:h_E  
amount due from holding companies 控股公司欠款 *eUL1 m8Y  
amount due from local banks 存放本港银行同业的款项 kZUuRB~om  
amount due to banks 银行同业的存款 G?3S_3J2  
amount due to banks abroad 海外银行同业的存款 ? 1Z\=s  
amount due to holding companies 控股公司存款 xs.[]>nQN  
amount due to local banks 本港银行同业的存款 i;/qJKr&#  
amount due to outport banks 外埠银行同业的存款 /%)MlG  
amount for note issue 发行纸币的款额 S:Yo9~  
amount of bond 担保契据的款额 pC5-,Z;8  
amount of consideration 代价款额 am:LLk-Lx  
amount of contribution 供款数额 ~\ie/}zYj  
amount of indebtedness 负债款额 8P5xRUkV  
amount of principal of the loan 贷款本金额 JN|<R%hy  
amount of rates chargeable 应征差饷数额 &hV;3";  
amount of share capital 股本额 3vrQY9H>  
amount of sums assured 承保款额 | @di<d@  
amount of variation 变动幅度 *D4H;P#  
amount of vote 拨款数额 Hsp|<;Yg  
amount payable 应付款额 (&njZdcb*  
amount receivable 应收款额 nr s!e  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 HL88  
analysis 分析 t{?_]2vl  
ancillary risk 附属风险 !Z4,UTu|Q  
annual account 周年帐目；周年帐目报表；年度决算；年结 =1\'xz}p?  
annual accounting date 年结日期 }d6g{`  
annual allowance 每年免税额；年积金；年度津贴；年津 U$Ew,v<   
annual balance 年度余额 hrS/3c'<Z  
annual disposable income 每年可动用收入 :Bn\1\  
annual estimates 周年预算 2{U4wTu  
annual fee 年费 3P#1fI(c  
annual general meeting 周年大会 mcr71j  
annual growth rate 年增率；每年增长率 'JkK0a2D  
annual long-term supplement 长期个案每年补助金 SxOM@A  
annual pensionable emolument 可供计算退休金的年薪 d^lA 52X6P  
annual report 年报 K"g[%O<  
Annual Report on the Consumer Price Index 《消费物价指数年报》 [FC%_R&&  
annual return 周年报表；周年申报表；每年报税表格 ]}'WNy6c&x  
Annual Return Rules 《周年报表规则》 3%cNePlr  
annual review of consumer prices 每年消费物价回顾 <D&75C#  
annual roll-forward basis 逐年延展方式 YVs{\1|'  
annual salary 年薪 4pc=MR  
annual statement 年度报表；年度决算表 c=@=lGgo  
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 Nc;7KMOIA  
annuitant 年金受益人 @]2cL  
annuity 年金 $&a`zffG  
annuity contract 年金合约 mtTJm4  
annuity on human life 人寿年金 }>tUkXlhJ<  
antecedent debt 先前的债项 r)7A# 3wId  
ante-dated cheque 倒填日期支票 iqOd] H]v  
anticipated expenditure 预期开支 r*tGT_/6  
anticipated net profit 预期纯利 d6M d~$R  
anticipated revenue 预期收入 ]?<uf40Mm  
anti-inflation measure 反通货膨胀措施 lJU[9)Q_  
anti-inflationary stance 反通货膨胀立场 !PQ@"L)p  
apparent deficit 表面赤字 9$)4C|  
apparent financial solvency 表面偿债能力 wz:wR+  
apparent partner 表面合伙人 M4DRG%21  
application for personal assessment 个人入息课税申请书 xNm<` Y?  
application of fund 资金应用 ,u\M7,a^  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 .@[+05Yw  
appointed actuary 委任精算师 h|jsi*4NnL  
appointed auditor 委任核数师；委任审计师 {8JJ$_  
appointed trustee 委任的受托人 }O!LTD  
appointer 委任人 uvm=i .  
apportioned pro rata 按比例分摊 S B'.   
apportionment 分配；分摊 Ad`;O+/;  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 v"bOv"!al  
apportionment formula 分摊方程式 q@^ =im  
apportionment of estate duty 遗产税的分摊 _{ ?1+  
appraisal 估价；评估 1; H(   
appreciable growth 可观增长 nQ/El&{  
appreciable impact 显着影响 T=>&`aZH  
appreciable increase 可观增长 3S <5s}  
appreciation 增值；升值 F%< 0pi  
appreciation against other currencies 相对其他货币升值 f+F /`P%  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 
mNuv>GAb  
appreciation tax 增值税 |'a5nh!  
appropriation 拨款；拨用；拨付 m >'o&Hj  
appropriation account 拨款帐目 O(!wDnhc  
Appropriation Bill 拨款法案 f PDn
kr  
appropriation-in-aid system 补助拨款办法 rb,&i1  
approved assets 核准资产 _#-(XQa  
approved basket stock 认可一篮子证券 ))k^7g9M`  
approved budget 核准预算 Dj %jrtT  
approved charitable donation 认可慈善捐款 dIK!xOStA  
approved charitable institution 认可慈善机构 y]@_DL#J=  
approved currency 核准货币；认可货币 1Z*-@%RX  
approved estimates 核准预算 T>L6 X:d  
approved estimates of expenditure 核准开支预算 @BBqH&<`  
approved overseas insurer 核准海外保险人 1?mQ fW@G  
approved overseas trust company 核准海外信托公司 Ig S.U  
approved pooled investment fund 核准汇集投资基金 [kn`~
hI  
approved provident fund scheme 认可公积金计划 C96|T>bk  
approved provision 核准拨款 W\X51DrEx  
approved redeemable share 核准可赎回股份 ``zg |h  
approved regional stock 认可地区性证券 w3B*%x)  
approved retirement scheme 认可退休金计划 iD{;!dUZ  
approved subordinated loan 核准附属贷款 UT>\u
 
arbitrage 套戥；套汇；套利 ?hmj0i;XC  
arbitrageur 套戥者；套汇者 Ag}>gbz~G  
arbitrary amount 临时款项 cMtkdIO  
arrangement 措施；安排；协定 J *^|ojX  
arrears 欠款 Z7Mc.[C  
arrears of pay 欠付薪酬 ,qaI dw[  
arrears of revenue 逾期未收税款；逾期未收的帐项 [}+ MZ  
articles of association 组织章程；组织细则；组织章程细则 6Zkus20  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 .dl1sv U  
ascertainment of profit 确定利润 L,\ Yj  
"Asia Clear" “亚洲结算系统”