[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 Vb9',a?#n  
allotment notice 股份配售通知；配股通知 e^O(e  
allotment of shares 股份分配 )HX|S-qRU=  
allowable 可获宽免；免税的 TC<@e<-%Sq  
allowable business loss 可扣除的营业亏损 1AU#%wIEP  
allowable expenses 可扣税的支出 zA[0mkC?$  
allowance 免税额；津贴；备抵；准备金 ` 3:.??7N  
allowance for debts 债项的免税额 >Jp:O 7  
allowance for depreciation by wear and tear 耗损折旧免税额 [ :zO}
r:  
allowance for funeral expenses 殡殓费的免税额 j\m_o% 4  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 :sCqjz  
allowance for repairs and outgoings 修葺及支出方面的免税额 U*3uq7  
allowance to debtor 给债务人的津贴 :H c0b=  
alteration of capital 资本更改 ;X?mmv'  
alternate trustee 候补受托人 KCWc`Oz  
amalgamation 合并 Ntbg`LGf'!  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 0Q^Ikiv  
ambit of charges 征税范围；收费范围 _r2J7&  
amended valuation 经修订的估值 %* \es7m}  
American Commodities Exchange 美国商品交易所 tzs</2 G,  
American Express Bank Limited 美国运通银行 VZ\B<i  
American Stock Exchange 美国证券交易所 *cEob b  
amortization 摊销 n/h,Lr)Z  
amount due from banks 存放银行同业的款项 rta:f800z  
amount due from banks abroad 存放海外银行同业的款项 ]niJGt  
amount due from holding companies 控股公司欠款 0X^Ke(/89  
amount due from local banks 存放本港银行同业的款项 ?.YOI.U^  
amount due to banks 银行同业的存款 v{A KEX*  
amount due to banks abroad 海外银行同业的存款 ^.>jGI%rB  
amount due to holding companies 控股公司存款 -Y='_4s  
amount due to local banks 本港银行同业的存款 7[. 6axL  
amount due to outport banks 外埠银行同业的存款 ,~"$k[M  
amount for note issue 发行纸币的款额 lIProF0  
amount of bond 担保契据的款额 (`:O~>[N  
amount of consideration 代价款额 -e8}Pm "  
amount of contribution 供款数额 KjQR$-  
amount of indebtedness 负债款额 C?2'+K  
amount of principal of the loan 贷款本金额 #b~JDO(  
amount of rates chargeable 应征差饷数额 W>O~-2  
amount of share capital 股本额 #H0dZ.$b0  
amount of sums assured 承保款额 ZfB" E  
amount of variation 变动幅度 HB7;0yt`:  
amount of vote 拨款数额 ]Oif|k
`{  
amount payable 应付款额 yUp,NfS]o  
amount receivable 应收款额 T,VY.ep/  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 n-%s8aaVf  
analysis 分析 PpgP&;z4  
ancillary risk 附属风险 {\(L%\sV@  
annual account 周年帐目；周年帐目报表；年度决算；年结 WH= EPOR,  
annual accounting date 年结日期 %wSj%>&-R  
annual allowance 每年免税额；年积金；年度津贴；年津 4!LCR} K  
annual balance 年度余额 y>aZXa  
annual disposable income 每年可动用收入 tuhA 9}E  
annual estimates 周年预算 =X.9,$Y  
annual fee 年费 Cm\6tD  
annual general meeting 周年大会 |Z*J/v'@p  
annual growth rate 年增率；每年增长率 ;W^o@*i{>  
annual long-term supplement 长期个案每年补助金 O
j^,m.R  
annual pensionable emolument 可供计算退休金的年薪 ?!`=X>5  
annual report 年报 <-u8~N@43W  
Annual Report on the Consumer Price Index 《消费物价指数年报》 Et/&^&=\-  
annual return 周年报表；周年申报表；每年报税表格 AqV7\gdOC  
Annual Return Rules 《周年报表规则》 uxzze~_+C  
annual review of consumer prices 每年消费物价回顾 $t6e2=7  
annual roll-forward basis 逐年延展方式 +*hm-lv?  
annual salary 年薪 f4PIoZ e  
annual statement 年度报表；年度决算表 _C`K*u 6Z<  
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 kJ Mf   
annuitant 年金受益人 -
]t,E,(!  
annuity 年金 48*Do}l]  
annuity contract 年金合约 gwWN%Z"  
annuity on human life 人寿年金 l@ap]R  
antecedent debt 先前的债项 nTz6L
VF  
ante-dated cheque 倒填日期支票 Q !(pE&  
anticipated expenditure 预期开支 7K5P8N ,  
anticipated net profit 预期纯利 )-`;1ca)s  
anticipated revenue 预期收入 #jxe%2'Ot  
anti-inflation measure 反通货膨胀措施 $n^gmhp  
anti-inflationary stance 反通货膨胀立场 nVI!
@qW  
apparent deficit 表面赤字 :M6+p'`j  
apparent financial solvency 表面偿债能力 iX4Iu3  
apparent partner 表面合伙人 %C=]1Q=T)  
application for personal assessment 个人入息课税申请书 pe{;~-|6  
application of fund 资金应用 57g</p  
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 \} ^E`b  
appointed actuary 委任精算师 4`8<   
appointed auditor 委任核数师；委任审计师 Z>^pCc\lH  
appointed trustee 委任的受托人 ryFxn |4  
appointer 委任人 as>L[jyG/  
apportioned pro rata 按比例分摊 Y>&Ew* Y  
apportionment 分配；分摊 _z1(y}u}  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 Z%n(O(^L  
apportionment formula 分摊方程式 oun ;rMq  
apportionment of estate duty 遗产税的分摊 [Ts"OPb%~  
appraisal 估价；评估 n2IV2^ "  
appreciable growth 可观增长 = hN !;7G  
appreciable impact 显着影响 Qx'`PNU9\  
appreciable increase 可观增长 /0eYMG+K=  
appreciation 增值；升值 {4-[r#R<M  
appreciation against other currencies 相对其他货币升值 4sP2g&  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 0s>/mh;  
appreciation tax 增值税 ]7/ b/J  
appropriation 拨款；拨用；拨付 Bdu&V
*0g  
appropriation account 拨款帐目 l}lIi8  
Appropriation Bill 拨款法案 bpxezn z  
appropriation-in-aid system 补助拨款办法 _Y[jyD1>  
approved assets 核准资产 +r<0zh,n.  
approved basket stock 认可一篮子证券 Al`e/a  
approved budget 核准预算 (S v~2  
approved charitable donation 认可慈善捐款 wWp(yvz  
approved charitable institution 认可慈善机构 Q(\4]i< S  
approved currency 核准货币；认可货币 -c}, :G"  
approved estimates 核准预算 `3Uj{w/Q:L  
approved estimates of expenditure 核准开支预算 hsw9(D>jp  
approved overseas insurer 核准海外保险人 H/"lAXfb  
approved overseas trust company 核准海外信托公司 d`/tE?Gw  
approved pooled investment fund 核准汇集投资基金 kn/Ao}J74z  
approved provident fund scheme 认可公积金计划 p}<w#p |  
approved provision 核准拨款 H~E(JLcU  
approved redeemable share 核准可赎回股份 q/4 [3
h  
approved regional stock 认可地区性证券 z1
Ov|Q`  
approved retirement scheme 认可退休金计划 51QRM32Y  
approved subordinated loan 核准附属贷款 E.U
_W  
arbitrage 套戥；套汇；套利 Q[d}J+l4{  
arbitrageur 套戥者；套汇者 (X?/"lC)  
arbitrary amount 临时款项 /AQMFx4-5  
arrangement 措施；安排；协定 V 14B[|YM<  
arrears 欠款 "hy.GWF|*  
arrears of pay 欠付薪酬 qBT.x,$  
arrears of revenue 逾期未收税款；逾期未收的帐项 p3}?fej&|  
articles of association 组织章程；组织细则；组织章程细则 V._(q^  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 T =2=k&|  
ascertainment of profit 确定利润 p^ pOuy8  
"Asia Clear" “亚洲结算系统”