[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 5MaN {*)l  
allotment notice 股份配售通知；配股通知 =JIceLL  
allotment of shares 股份分配 -&>V.hi7  
allowable 可获宽免；免税的 E6TeZ%g  
allowable business loss 可扣除的营业亏损 '7sf)0\:<p  
allowable expenses 可扣税的支出 WJhTU@'  
allowance 免税额；津贴；备抵；准备金 rM ,e $  
allowance for debts 债项的免税额 4k<o  
allowance for depreciation by wear and tear 耗损折旧免税额 IDH~nMz  
allowance for funeral expenses 殡殓费的免税额 :^3)[.m  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 kg]6q T;Y  
allowance for repairs and outgoings 修葺及支出方面的免税额 ly17FLJ].  
allowance to debtor 给债务人的津贴 a+cMXMf  
alteration of capital 资本更改 KHML!f=mu  
alternate trustee 候补受托人 (yqe4  
amalgamation 合并 ["EXSptB  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 C!*!n^qA  
ambit of charges 征税范围；收费范围 @F<{/|P  
amended valuation 经修订的估值 i
"0Bc{cQ  
American Commodities Exchange 美国商品交易所 f47]gtB-  
American Express Bank Limited 美国运通银行 0vm>*M*p
 
American Stock Exchange 美国证券交易所 Bdw33z*m  
amortization 摊销 [! $NTt_  
amount due from banks 存放银行同业的款项 =#V^t$  
amount due from banks abroad 存放海外银行同业的款项 hTX[W%K  
amount due from holding companies 控股公司欠款 +M0pmK!  
amount due from local banks 存放本港银行同业的款项 ~DInd-<5  
amount due to banks 银行同业的存款 t^~vi'bB  
amount due to banks abroad 海外银行同业的存款 ][$I~nRf  
amount due to holding companies 控股公司存款 "=Br&FN{|  
amount due to local banks 本港银行同业的存款 v.-DXQ
q  
amount due to outport banks 外埠银行同业的存款 }8ubGMr,Y  
amount for note issue 发行纸币的款额 >9&31wA_  
amount of bond 担保契据的款额 U"k$qZ[
 
amount of consideration 代价款额 P"_/P8  
amount of contribution 供款数额 mQ:{>`  
amount of indebtedness 负债款额 (?r,pAc:  
amount of principal of the loan 贷款本金额 (SBhU:^h  
amount of rates chargeable 应征差饷数额 VV$t*9w  
amount of share capital 股本额 ;t{q]"? W  
amount of sums assured 承保款额 ^z{szy?Fg  
amount of variation 变动幅度 ^9[Q;
=R  
amount of vote 拨款数额 a_>|N
y6{  
amount payable 应付款额 Jp=fLo 9  
amount receivable 应收款额 6eV#x%z@v'  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 Jbu2y'zE  
analysis 分析 @Dh2@2`>  
ancillary risk 附属风险 M/?,Qii  
annual account 周年帐目；周年帐目报表；年度决算；年结 .T'@P7Hdx  
annual accounting date 年结日期 k8w\d+!v  
annual allowance 每年免税额；年积金；年度津贴；年津 'I]XX==_  
annual balance 年度余额 y/Xs+ {x  
annual disposable income 每年可动用收入 S\A/*!%~y  
annual estimates 周年预算 )\akIA  
annual fee 年费 I%3[aBz4  
annual general meeting 周年大会 Y$=jAN  
annual growth rate 年增率；每年增长率 bE_8NA"2  
annual long-term supplement 长期个案每年补助金 tqGrhOt  
annual pensionable emolument 可供计算退休金的年薪 dht0PZdx?  
annual report 年报 =fcg4h5(  
Annual Report on the Consumer Price Index 《消费物价指数年报》 ~#pATPW@
(  
annual return 周年报表；周年申报表；每年报税表格 3v8LzS3@  
Annual Return Rules 《周年报表规则》 * jlIV$r_  
annual review of consumer prices 每年消费物价回顾 oACAC+CP  
annual roll-forward basis 逐年延展方式 "hsT^sy  
annual salary 年薪 |THpkfW  
annual statement 年度报表；年度决算表 HuevDy4  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 5RP kAC  
annuitant 年金受益人 vF27+/2+R  
annuity 年金 -'&/7e6>y  
annuity contract 年金合约 +=3=%%?C  
annuity on human life 人寿年金 \vA*dQ-  
antecedent debt 先前的债项 &W2*'$j"_  
ante-dated cheque 倒填日期支票 %_OjmXOfe  
anticipated expenditure 预期开支 4ijtx)SA  
anticipated net profit 预期纯利 c#n 2
!  
anticipated revenue 预期收入 |[*Bn3E:  
anti-inflation measure 反通货膨胀措施 y}?|+/ dN  
anti-inflationary stance 反通货膨胀立场 @Vm*b@  
apparent deficit 表面赤字 rW{!8FhI  
apparent financial solvency 表面偿债能力 ']M/'CcM  
apparent partner 表面合伙人 ^D+J k8  
application for personal assessment 个人入息课税申请书 BQ-x#[%s  
application of fund 资金应用 p#@#$u-  
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 -> cL)  
appointed actuary 委任精算师 y{ur'**l  
appointed auditor 委任核数师；委任审计师 R_!.vGhkN  
appointed trustee 委任的受托人 :"%/u9<A  
appointer 委任人 -YA,Stc-  
apportioned pro rata 按比例分摊 g>lZs  
apportionment 分配；分摊 4zoQe>v~  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 NAR6 q{c  
apportionment formula 分摊方程式 b #VtPn]  
apportionment of estate duty 遗产税的分摊 -o ).<&#  
appraisal 估价；评估 8dczC  
appreciable growth 可观增长 =oBpS=<7  
appreciable impact 显着影响 `/8@Fj  
appreciable increase 可观增长 GK@OdurAR  
appreciation 增值；升值 GJ ^c^`  
appreciation against other currencies 相对其他货币升值
w#"\*SKK  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ^""edCs  
appreciation tax 增值税 Tq 1\  
appropriation 拨款；拨用；拨付 $V~@w.
-Z#  
appropriation account 拨款帐目
-%asHDQ{  
Appropriation Bill 拨款法案 >e;-$$e  
appropriation-in-aid system 补助拨款办法 :`bC3Mr  
approved assets 核准资产 d][ Wm  
approved basket stock 认可一篮子证券 jq+(2  
approved budget 核准预算 @oXGa>Ru  
approved charitable donation 认可慈善捐款 /R#zu_i  
approved charitable institution 认可慈善机构 vSgT36ZF  
approved currency 核准货币；认可货币 ? #K|l*  
approved estimates 核准预算 ~7]V^tG  
approved estimates of expenditure 核准开支预算 &2tfj(ms  
approved overseas insurer 核准海外保险人 =nEP:7~{  
approved overseas trust company 核准海外信托公司 g)X3:=['  
approved pooled investment fund 核准汇集投资基金 {EgSjxfmw  
approved provident fund scheme 认可公积金计划 /5@YZ?|#2  
approved provision 核准拨款 y'R}  
approved redeemable share 核准可赎回股份 LPvp (1  
approved regional stock 认可地区性证券 Rlq7.2cP  
approved retirement scheme 认可退休金计划 $RD~,<oEm  
approved subordinated loan 核准附属贷款 ZEqW*piI  
arbitrage 套戥；套汇；套利 '/d
51  
arbitrageur 套戥者；套汇者 xTHD_?d  
arbitrary amount 临时款项 TGCB=e  
arrangement 措施；安排；协定 SI7rTJ]/  
arrears 欠款 qE
)FQeN  
arrears of pay 欠付薪酬 Y ;Ym= n'  
arrears of revenue 逾期未收税款；逾期未收的帐项 ? wS}'  
articles of association 组织章程；组织细则；组织章程细则 kCB
tK?g  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 [M|^e;tWK  
ascertainment of profit 确定利润 zoq;3a5cqB  
"Asia Clear" “亚洲结算系统”