[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 (P2[5d|  
allotment notice 股份配售通知；配股通知 bcq@N  
allotment of shares 股份分配 o8w-$ Qb  
allowable 可获宽免；免税的 '9^E8+=|  
allowable business loss 可扣除的营业亏损 re7!p(W?,  
allowable expenses 可扣税的支出 V[#6yMU@  
allowance 免税额；津贴；备抵；准备金 Vil@?Y"  
allowance for debts 债项的免税额 Wl,%&H2S<  
allowance for depreciation by wear and tear 耗损折旧免税额 /DLr(  
allowance for funeral expenses 殡殓费的免税额 }=Hf?';m  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 p])D)FsMB  
allowance for repairs and outgoings 修葺及支出方面的免税额 5?^]1P_  
allowance to debtor 给债务人的津贴 ?+3R ^%`V  
alteration of capital 资本更改 t@X M /=d  
alternate trustee 候补受托人 xg(<oDn+\  
amalgamation 合并 PqTYAN&F  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 d
z8-):  
ambit of charges 征税范围；收费范围 -sP9E|/:'3  
amended valuation 经修订的估值 q A.+U:I8  
American Commodities Exchange 美国商品交易所 gs$3)t  
American Express Bank Limited 美国运通银行 !.9l4@z#  
American Stock Exchange 美国证券交易所 g+:$X- r  
amortization 摊销 w#W 5}i&x  
amount due from banks 存放银行同业的款项 w(aUEWYL  
amount due from banks abroad 存放海外银行同业的款项 4+)Zk$E  
amount due from holding companies 控股公司欠款 D5=C^`$2  
amount due from local banks 存放本港银行同业的款项 O:2 #_  
amount due to banks 银行同业的存款 !$xzAX,  
amount due to banks abroad 海外银行同业的存款 CP}0Ri)  
amount due to holding companies 控股公司存款 :RPVT,O}  
amount due to local banks 本港银行同业的存款 ,Yo: &>As  
amount due to outport banks 外埠银行同业的存款 TLy;4R2Nn  
amount for note issue 发行纸币的款额 _wMc*kjJO  
amount of bond 担保契据的款额 3QH(4N  
amount of consideration 代价款额 C=8H)Ef,l  
amount of contribution 供款数额 AlUJ1^o)  
amount of indebtedness 负债款额 2K Pqu:lv  
amount of principal of the loan 贷款本金额 TV<Aj"xw  
amount of rates chargeable 应征差饷数额 C2NzP& FD  
amount of share capital 股本额 g .3
f2w  
amount of sums assured 承保款额 #U\$@4D  
amount of variation 变动幅度 6tX.(/+L  
amount of vote 拨款数额 '=$T yiU  
amount payable 应付款额 eDuX"/kHA  
amount receivable 应收款额 &Y{F? c^  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 %j%%Rn  
analysis 分析 fH&zR#T7U4  
ancillary risk 附属风险 2ed@HJu  
annual account 周年帐目；周年帐目报表；年度决算；年结 6e zcS}:+  
annual accounting date 年结日期 <Uf|PFVj$  
annual allowance 每年免税额；年积金；年度津贴；年津 $\+ "qs)  
annual balance 年度余额 'HCnB]1  
annual disposable income 每年可动用收入 .a {QA  
annual estimates 周年预算 EVWA\RO'\  
annual fee 年费 .-J`d=Krp  
annual general meeting 周年大会 Q<dba12  
annual growth rate 年增率；每年增长率 P?xA$_+  
annual long-term supplement 长期个案每年补助金 rYbCOazr  
annual pensionable emolument 可供计算退休金的年薪 !`Le`c  
annual report 年报 :sFo  
Annual Report on the Consumer Price Index 《消费物价指数年报》 R3cg2H  
annual return 周年报表；周年申报表；每年报税表格 P7'M],!9w  
Annual Return Rules 《周年报表规则》 v< Ty|(gd  
annual review of consumer prices 每年消费物价回顾 (:JjQ`i  
annual roll-forward basis 逐年延展方式 So?m?,!W  
annual salary 年薪 l i@kLh  
annual statement 年度报表；年度决算表 @#A!w;bz  
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
-W9gH  
annuitant 年金受益人 D_Guc8*  
annuity 年金 -7
&?@M,u  
annuity contract 年金合约 <H!O:Mf_p  
annuity on human life 人寿年金 !f @XDW&R  
antecedent debt 先前的债项 -gB{:UYi3  
ante-dated cheque 倒填日期支票 N_0pO<<cs  
anticipated expenditure 预期开支 s~=g*99H  
anticipated net profit 预期纯利 $<:'!#%  
anticipated revenue 预期收入 =ydpU<aS  
anti-inflation measure 反通货膨胀措施 !h?=Wv ==]  
anti-inflationary stance 反通货膨胀立场 }H5/3be  
apparent deficit 表面赤字 _;#9!"&  
apparent financial solvency 表面偿债能力 'g2vX&=$A  
apparent partner 表面合伙人 w\p9J0  
application for personal assessment 个人入息课税申请书 ~C0Pu.{o  
application of fund 资金应用 ) ]3L/  
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 {|Bd?U;  
appointed actuary 委任精算师 o7J{+V  
appointed auditor 委任核数师；委任审计师 X`D+jiQ(f  
appointed trustee 委任的受托人 (NPxab8e*  
appointer 委任人 LGAX
"/LX  
apportioned pro rata 按比例分摊 uQWp+}>ZJy  
apportionment 分配；分摊 0juDuE?  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 %TDXF_.[  
apportionment formula 分摊方程式 n?}5!  
apportionment of estate duty 遗产税的分摊 vsc&Ju%k  
appraisal 估价；评估 m
oaodmt]x  
appreciable growth 可观增长 fw
y"w  
appreciable impact 显着影响 UUGe"]V^g:  
appreciable increase 可观增长 zx 7#)*  
appreciation 增值；升值 xuF5/(__  
appreciation against other currencies 相对其他货币升值 Et.j1M|g  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 G8noQ_-  
appreciation tax 增值税 l!/!?^8|f  
appropriation 拨款；拨用；拨付 JS PW>W"  
appropriation account 拨款帐目 G@B*E%$9  
Appropriation Bill 拨款法案 =E!x~S;N  
appropriation-in-aid system 补助拨款办法 g9`[Y~  
approved assets 核准资产 Nkx0CG*  
approved basket stock 认可一篮子证券 P
sp^@  
approved budget 核准预算 jx'
2N~$  
approved charitable donation 认可慈善捐款 UTvs |[  
approved charitable institution 认可慈善机构 ex!XB$X  
approved currency 核准货币；认可货币 ?3Pazc]+|  
approved estimates 核准预算 H@Q`  
approved estimates of expenditure 核准开支预算 + LS3T^  
approved overseas insurer 核准海外保险人 4j{oaey  
approved overseas trust company 核准海外信托公司 }f]b't  
approved pooled investment fund 核准汇集投资基金 v~f'K3fLp  
approved provident fund scheme 认可公积金计划 l0. FiO@_Q  
approved provision 核准拨款 VjY<\WqbS  
approved redeemable share 核准可赎回股份 Oi6Eo~\f  
approved regional stock 认可地区性证券 9{$8\E9*nd  
approved retirement scheme 认可退休金计划 JCNk\@0i*  
approved subordinated loan 核准附属贷款 CIEJql?`  
arbitrage 套戥；套汇；套利 o(zTNk5d  
arbitrageur 套戥者；套汇者 3T?f5+@I  
arbitrary amount 临时款项 -<PC"B  
arrangement 措施；安排；协定 "ee'2O  
arrears 欠款 *Wso3 6an  
arrears of pay 欠付薪酬 !VFem~'d  
arrears of revenue 逾期未收税款；逾期未收的帐项 *<xrp*O  
articles of association 组织章程；组织细则；组织章程细则 R5gado  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 >(OYK}ZN  
ascertainment of profit 确定利润 cLAesj  
"Asia Clear" “亚洲结算系统”