[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 tAPr4n!  
allotment notice 股份配售通知；配股通知 ]/o0 p  
allotment of shares 股份分配 A
c0^ `  
allowable 可获宽免；免税的  KKfC^g  
allowable business loss 可扣除的营业亏损 =` 8 %qh  
allowable expenses 可扣税的支出 d:U2b"k=/u  
allowance 免税额；津贴；备抵；准备金 rj.]M6#  
allowance for debts 债项的免税额 f`8]4ms"  
allowance for depreciation by wear and tear 耗损折旧免税额 (-RZ|VdYg  
allowance for funeral expenses 殡殓费的免税额 4oY<O  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 )9^0Qk' ]  
allowance for repairs and outgoings 修葺及支出方面的免税额 +w(sDH~kd  
allowance to debtor 给债务人的津贴 !N`$`qAK  
alteration of capital 资本更改
V/=NIeSE  
alternate trustee 候补受托人 =~OH.=9\  
amalgamation 合并 D[m+=-  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 *r b/BZX{  
ambit of charges 征税范围；收费范围 SMMV$;O{9  
amended valuation 经修订的估值 '8auj  
American Commodities Exchange 美国商品交易所 ^yO+-A2zC  
American Express Bank Limited 美国运通银行 q` l&G%  
American Stock Exchange 美国证券交易所 ileqI/40f  
amortization 摊销 MOiTzL*  
amount due from banks 存放银行同业的款项 MH"{N "|  
amount due from banks abroad 存放海外银行同业的款项 ?r~|B/]  
amount due from holding companies 控股公司欠款 0@FZQ$-  
amount due from local banks 存放本港银行同业的款项 v<*ga7'S  
amount due to banks 银行同业的存款 ?0v(_ v  
amount due to banks abroad 海外银行同业的存款 X3z$f(lF%)  
amount due to holding companies 控股公司存款 W[5a'}OV  
amount due to local banks 本港银行同业的存款 _I("k:E7  
amount due to outport banks 外埠银行同业的存款 XHX\+&6  
amount for note issue 发行纸币的款额 .L,xqd[zC  
amount of bond 担保契据的款额 X~aD\%kC7  
amount of consideration 代价款额 j}0W|*   
amount of contribution 供款数额 YLr<^G-v  
amount of indebtedness 负债款额 IoEITKd  
amount of principal of the loan 贷款本金额 UStNUNCq  
amount of rates chargeable 应征差饷数额 ])d_B\)Kck  
amount of share capital 股本额  aOS:rC  
amount of sums assured 承保款额 +=XDNSw  
amount of variation 变动幅度 QAp+LSm  
amount of vote 拨款数额 xQ4'$rL1d  
amount payable 应付款额 &f}a`/{@  
amount receivable 应收款额 (+@ Lnz\  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 "pb$[*_@$  
analysis 分析 \#(3r1(  
ancillary risk 附属风险 >~;MQDU5*Y  
annual account 周年帐目；周年帐目报表；年度决算；年结 yfBVy8Sm  
annual accounting date 年结日期 %i7bkdcwk  
annual allowance 每年免税额；年积金；年度津贴；年津 yPgDb[V+  
annual balance 年度余额 qIbp
0`m  
annual disposable income 每年可动用收入 6} DGEHc1  
annual estimates 周年预算 =j%B`cJ66_  
annual fee 年费 o"O=Epg  
annual general meeting 周年大会 a?LrSk`
 
annual growth rate 年增率；每年增长率 54TW8y `h  
annual long-term supplement 长期个案每年补助金 2>l =oXq  
annual pensionable emolument 可供计算退休金的年薪 * u_nu>  
annual report 年报 \q2#ef@2  
Annual Report on the Consumer Price Index 《消费物价指数年报》 8PQn=k9  
annual return 周年报表；周年申报表；每年报税表格 ]9xuLJ)  
Annual Return Rules 《周年报表规则》 MXSN <  
annual review of consumer prices 每年消费物价回顾 0?)U?=>]p  
annual roll-forward basis 逐年延展方式 ()< E?D=  
annual salary 年薪 P@gVzx)M  
annual statement 年度报表；年度决算表 rJ LlDKP-(  
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 k7rFbrLZ  
annuitant 年金受益人 %M=[h2SN  
annuity 年金 sSisO?F!Z  
annuity contract 年金合约 `>M-J-J  
annuity on human life 人寿年金 _j$"fg  
antecedent debt 先前的债项 SZO$#  
ante-dated cheque 倒填日期支票 |}~2=r z  
anticipated expenditure 预期开支 @;%+Ms  
anticipated net profit 预期纯利 X^!n'$^u  
anticipated revenue 预期收入 J%G EIe|  
anti-inflation measure 反通货膨胀措施 ' `0kW_'  
anti-inflationary stance 反通货膨胀立场 C- Aiv@@<=  
apparent deficit 表面赤字 Xb0$BAP  
apparent financial solvency 表面偿债能力 Z` 5jX;Z!  
apparent partner 表面合伙人 !.(Kpcrg  
application for personal assessment 个人入息课税申请书 \)\uAI-  
application of fund 资金应用 r-M:YB  
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 *R] Ob9X  
appointed actuary 委任精算师 kA`Z#yu  
appointed auditor 委任核数师；委任审计师 ?F{sym@i  
appointed trustee 委任的受托人 q=NI}k  
appointer 委任人 CqMm'6;$a}  
apportioned pro rata 按比例分摊 s@USJ4#  
apportionment 分配；分摊 cL31g_u  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 +_.k\CRms  
apportionment formula 分摊方程式 YCv)DW;  
apportionment of estate duty 遗产税的分摊 mAyc
fa  
appraisal 估价；评估 `
Gct_6  
appreciable growth 可观增长 Vu @2  
appreciable impact 显着影响 Gm,vLs9H$T  
appreciable increase 可观增长 I r8,=
 
appreciation 增值；升值 X9W'.s.[Q  
appreciation against other currencies 相对其他货币升值 iFJ2dFA  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 Rne#z2Ok
 
appreciation tax 增值税 @J`o pR  
appropriation 拨款；拨用；拨付 RCXm</  
appropriation account 拨款帐目 7Hghn"ol  
Appropriation Bill 拨款法案  =fJDFg  
appropriation-in-aid system 补助拨款办法 _|f1q  
approved assets 核准资产 ;[-OMGr]#  
approved basket stock 认可一篮子证券 ~d0:>8zQR  
approved budget 核准预算 1J`<'{*  
approved charitable donation 认可慈善捐款 "4Joou"U  
approved charitable institution 认可慈善机构 9YpgzCx Z  
approved currency 核准货币；认可货币 4@2<dw|*h  
approved estimates 核准预算 @DiXe[kI  
approved estimates of expenditure 核准开支预算 ZXCq>  
approved overseas insurer 核准海外保险人 jZ jWz1+  
approved overseas trust company 核准海外信托公司 [i[*xf-B  
approved pooled investment fund 核准汇集投资基金 w %4S NR  
approved provident fund scheme 认可公积金计划 Ban@$uf  
approved provision 核准拨款 b3/@$
x<  
approved redeemable share 核准可赎回股份 
j@N z  
approved regional stock 认可地区性证券 UQ0Sfu  
approved retirement scheme 认可退休金计划 Hrjry$t/J  
approved subordinated loan 核准附属贷款 5yOIwzr&Uu  
arbitrage 套戥；套汇；套利 kJQH{n+)R  
arbitrageur 套戥者；套汇者 w=NM==cLj  
arbitrary amount 临时款项 (`W_ -PI  
arrangement 措施；安排；协定 \a<7DTV  
arrears 欠款 jL9g.q4^  
arrears of pay 欠付薪酬 R Ihu9W  
arrears of revenue 逾期未收税款；逾期未收的帐项 v|!u]!JM  
articles of association 组织章程；组织细则；组织章程细则 myq@X(K  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 d#-scv}s5  
ascertainment of profit 确定利润 :G.u{cw  
"Asia Clear" “亚洲结算系统”