[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  !J!zi  
allotment notice 股份配售通知；配股通知 8}h ^Frh  
allotment of shares 股份分配 7r?O(0>  
allowable 可获宽免；免税的 adtK$@Yeg  
allowable business loss 可扣除的营业亏损 ;`g\Tu  
allowable expenses 可扣税的支出 , RfU1R  
allowance 免税额；津贴；备抵；准备金 J'^s5hxn+0  
allowance for debts 债项的免税额 Nk=F.fp|/  
allowance for depreciation by wear and tear 耗损折旧免税额 _H^Ij  
allowance for funeral expenses 殡殓费的免税额 k9UmTvX  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 2#&9qGR  
allowance for repairs and outgoings 修葺及支出方面的免税额 84tuN
  
allowance to debtor 给债务人的津贴 mtuq  
alteration of capital 资本更改 VA.jt}YGE  
alternate trustee 候补受托人 =" K;3a`GI  
amalgamation 合并 Ne*I$T 5  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 <K:?<F  
ambit of charges 征税范围；收费范围 1Lwi?~!LI  
amended valuation 经修订的估值 @8C^[fDL  
American Commodities Exchange 美国商品交易所 ]3hz{zqV^  
American Express Bank Limited 美国运通银行 [YP8z~  
American Stock Exchange 美国证券交易所 (FZL>  
amortization 摊销 VpMpZ9oM<  
amount due from banks 存放银行同业的款项 mH*42XC*  
amount due from banks abroad 存放海外银行同业的款项 6HpSZa  
amount due from holding companies 控股公司欠款 0TU~Q  
amount due from local banks 存放本港银行同业的款项 {y<[1Pms  
amount due to banks 银行同业的存款 pr>Qu:  
amount due to banks abroad 海外银行同业的存款 OTd=(dwh  
amount due to holding companies 控股公司存款 jo=XxA  
amount due to local banks 本港银行同业的存款 eJ)Bs20Q  
amount due to outport banks 外埠银行同业的存款 mJewUc!<5  
amount for note issue 发行纸币的款额 YD 2M<.U  
amount of bond 担保契据的款额 $/,qw   
amount of consideration 代价款额 VA
4vAF  
amount of contribution 供款数额 "-XL Y_  
amount of indebtedness 负债款额 |tz1'YOB  
amount of principal of the loan 贷款本金额 1iaNb[:QX  
amount of rates chargeable 应征差饷数额 T :CsYj1  
amount of share capital 股本额 mB;W9[  
amount of sums assured 承保款额 #0`2wuo {  
amount of variation 变动幅度 `d6 {Tli  
amount of vote 拨款数额 }aXc,;
Ps  
amount payable 应付款额 4nkH0dJQ  
amount receivable 应收款额 K]zBPfx  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 -Qo`UL.}  
analysis 分析 UY j  
ancillary risk 附属风险 MdU_zY(c  
annual account 周年帐目；周年帐目报表；年度决算；年结 a}#[mw@m=  
annual accounting date 年结日期 oe`oUnN  
annual allowance 每年免税额；年积金；年度津贴；年津 :Y
y+%  
annual balance 年度余额 VJD$nh #M5  
annual disposable income 每年可动用收入 J5k\R+\H  
annual estimates 周年预算 S4s\tA<  
annual fee 年费 9?gLi!rd  
annual general meeting 周年大会 BMU~1[r  
annual growth rate 年增率；每年增长率 En+4@BC  
annual long-term supplement 长期个案每年补助金 &GwBxJ  
annual pensionable emolument 可供计算退休金的年薪 2|tZ xlt-  
annual report 年报 Zp@p9][C  
Annual Report on the Consumer Price Index 《消费物价指数年报》 Bcrd}'no  
annual return 周年报表；周年申报表；每年报税表格 N4!YaQQ;}  
Annual Return Rules 《周年报表规则》 dTyTj|"x{  
annual review of consumer prices 每年消费物价回顾 V!c
{%zd  
annual roll-forward basis 逐年延展方式 xBG&ZM4"^f  
annual salary 年薪 JoKD6Q1D  
annual statement 年度报表；年度决算表 Po&gr@e .V  
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 g6Qzkvw)  
annuitant 年金受益人 g
63:WX-\  
annuity 年金 ?)Z~H,Q(z  
annuity contract 年金合约 t?28s/?  
annuity on human life 人寿年金 !OPK?7  
antecedent debt 先前的债项 =NAL*4c+  
ante-dated cheque 倒填日期支票 z|}Anc[\  
anticipated expenditure 预期开支 ,f$A5RN  
anticipated net profit 预期纯利 @`k!7? Sq  
anticipated revenue 预期收入 Mb3,!  
anti-inflation measure 反通货膨胀措施 f|?i6.N>f  
anti-inflationary stance 反通货膨胀立场 zdyS"H}  
apparent deficit 表面赤字 nfy"M),et  
apparent financial solvency 表面偿债能力 gsc/IUk  
apparent partner 表面合伙人 y2\, L  
application for personal assessment 个人入息课税申请书 !-x^b.${B  
application of fund 资金应用 eN>=x40  
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 $b\Gl=YX^  
appointed actuary 委任精算师 E~2}rK+#)  
appointed auditor 委任核数师；委任审计师 %whPTc0P  
appointed trustee 委任的受托人 9g"a`a?c  
appointer 委任人 Y!i4P#4+q  
apportioned pro rata 按比例分摊 KLsTgo|J  
apportionment 分配；分摊 vrGRZa  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 )o G_x{  
apportionment formula 分摊方程式 !K'kk n,h  
apportionment of estate duty 遗产税的分摊 93)&  
appraisal 估价；评估 eXnMS!g%Z  
appreciable growth 可观增长 @`$8rck`  
appreciable impact 显着影响 qB3 SQ:y  
appreciable increase 可观增长 ff-9NvW4v  
appreciation 增值；升值 M,e_=aq  
appreciation against other currencies 相对其他货币升值 b,D+1'  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 O]m,zk  
appreciation tax 增值税 lj@c"Yrk  
appropriation 拨款；拨用；拨付 %l,p />r  
appropriation account 拨款帐目 wjoxfPnf  
Appropriation Bill 拨款法案 N#C,_ k  
appropriation-in-aid system 补助拨款办法 ?5'UrqYSW  
approved assets 核准资产 u` `FD  
approved basket stock 认可一篮子证券 B2 Tp; )  
approved budget 核准预算 n:`> QY  
approved charitable donation 认可慈善捐款 \W(C=e  
approved charitable institution 认可慈善机构 >LFhu6T  
approved currency 核准货币；认可货币 %1@+pf/  
approved estimates 核准预算 +MGEO+  
approved estimates of expenditure 核准开支预算 $eX; 2  
approved overseas insurer 核准海外保险人 7tUl$H;I/R  
approved overseas trust company 核准海外信托公司 -HP [IJP  
approved pooled investment fund 核准汇集投资基金 P`Anf_  
approved provident fund scheme 认可公积金计划 |0B h  
approved provision 核准拨款 ;wp)E nF  
approved redeemable share 核准可赎回股份 H;G*tje/M  
approved regional stock 认可地区性证券 <{9E.6G`n  
approved retirement scheme 认可退休金计划 hi*\5(uH  
approved subordinated loan 核准附属贷款 op"RrZAZBT  
arbitrage 套戥；套汇；套利 <{3VK  
arbitrageur 套戥者；套汇者 72&xEx  
arbitrary amount 临时款项 /(E)|*~6  
arrangement 措施；安排；协定 qdL;Ii<Y0  
arrears 欠款 J ;i/X;^  
arrears of pay 欠付薪酬 or]8;eQ?  
arrears of revenue 逾期未收税款；逾期未收的帐项 r_-iOxt~5  
articles of association 组织章程；组织细则；组织章程细则 %S]5wR6;_  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 CcLP/  
ascertainment of profit 确定利润 EbY%:jR  
"Asia Clear" “亚洲结算系统”