[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 O]cuJp  
allotment notice 股份配售通知；配股通知 rUxjm\  
allotment of shares 股份分配 o$rA;^2X  
allowable 可获宽免；免税的 +LhV4@zC  
allowable business loss 可扣除的营业亏损 KSgYf;  
allowable expenses 可扣税的支出
VOkSR 6  
allowance 免税额；津贴；备抵；准备金 ;kfl5  
allowance for debts 债项的免税额 ;
%a  
allowance for depreciation by wear and tear 耗损折旧免税额 Usl963A#'F  
allowance for funeral expenses 殡殓费的免税额 4Je[!X@C  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 lK"m|Z  
allowance for repairs and outgoings 修葺及支出方面的免税额
mzm{p(.  
allowance to debtor 给债务人的津贴 vT{+Z\LL=  
alteration of capital 资本更改 A81'ca/  
alternate trustee 候补受托人 HaA2y  
amalgamation 合并 (TTS-(  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 }MIg RQ9  
ambit of charges 征税范围；收费范围 1haNpLfS>  
amended valuation 经修订的估值 B6-1q& E/  
American Commodities Exchange 美国商品交易所 G/N1[)  
American Express Bank Limited 美国运通银行 ncdj/C  
American Stock Exchange 美国证券交易所 ZE:!>VXa87  
amortization 摊销 ;km ^ OO$  
amount due from banks 存放银行同业的款项 k{C03=xk  
amount due from banks abroad 存放海外银行同业的款项 n%K^G4k^  
amount due from holding companies 控股公司欠款 sIzy/W0iV  
amount due from local banks 存放本港银行同业的款项 ^Rh`XE  
amount due to banks 银行同业的存款 wO&
+Bb\=  
amount due to banks abroad 海外银行同业的存款 z2U^z
*n{  
amount due to holding companies 控股公司存款 oYAHyCkVq  
amount due to local banks 本港银行同业的存款 | {Tq/  
amount due to outport banks 外埠银行同业的存款 `DS7J\c$  
amount for note issue 发行纸币的款额 (Tv~$\=  
amount of bond 担保契据的款额 i5#4@ 4aC  
amount of consideration 代价款额 {wh, "Ok_  
amount of contribution 供款数额 =:*2t  
amount of indebtedness 负债款额 Y6RbRcJw  
amount of principal of the loan 贷款本金额 [79iC$8B|  
amount of rates chargeable 应征差饷数额 1!W'0LPM  
amount of share capital 股本额 BFswqp:  
amount of sums assured 承保款额 CLgfNrW~  
amount of variation 变动幅度 +!cibTQTT  
amount of vote 拨款数额 %\] x}IC  
amount payable 应付款额 Vb,'VN%   
amount receivable 应收款额 ^i!I
0Q2yd  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 $&X-ay o  
analysis 分析 KD`*[.tT  
ancillary risk 附属风险 3YD.Fjz$  
annual account 周年帐目；周年帐目报表；年度决算；年结 O39f  
annual accounting date 年结日期 Sf'uKSX1%  
annual allowance 每年免税额；年积金；年度津贴；年津 ']U<R=5T$  
annual balance 年度余额 u$<>8aM ei  
annual disposable income 每年可动用收入 PVaqKCj:6W  
annual estimates 周年预算 |+Cd2[hN  
annual fee 年费 V`m9+<.1b  
annual general meeting 周年大会 w5`EJp8MC  
annual growth rate 年增率；每年增长率
I9L7,~s  
annual long-term supplement 长期个案每年补助金 |ITh2m  
annual pensionable emolument 可供计算退休金的年薪 |f3 :9(p  
annual report 年报 w>wzV=R  
Annual Report on the Consumer Price Index 《消费物价指数年报》 y' RQ_Gi  
annual return 周年报表；周年申报表；每年报税表格 )Wy:I_F351  
Annual Return Rules 《周年报表规则》 c@Xb6z_>  
annual review of consumer prices 每年消费物价回顾 'x<o{Hi"\B  
annual roll-forward basis 逐年延展方式 LRqlK\  
annual salary 年薪 1#KBf[0  
annual statement 年度报表；年度决算表 \Vx_$E  
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 Hm'aD2k  
annuitant 年金受益人 (bAw>  
annuity 年金 k [iT']  
annuity contract 年金合约 R(f6uO!m  
annuity on human life 人寿年金 R$bDj>8  
antecedent debt 先前的债项 yX.; x 0  
ante-dated cheque 倒填日期支票 }H:wgy`  
anticipated expenditure 预期开支 INY?@in  
anticipated net profit 预期纯利 Sq]QRI/  
anticipated revenue 预期收入 Y+{jG(rg.F  
anti-inflation measure 反通货膨胀措施 =
wlPm5  
anti-inflationary stance 反通货膨胀立场 '"T9y=9]s  
apparent deficit 表面赤字 uM,R+)3  
apparent financial solvency 表面偿债能力 vZ1?4hG  
apparent partner 表面合伙人 (0["|h32,  
application for personal assessment 个人入息课税申请书 0ax
;Q[z2  
application of fund 资金应用 U
(2=fKK;  
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 p8j*m~4B  
appointed actuary 委任精算师 fR]KXfZ  
appointed auditor 委任核数师；委任审计师 $f=6>Kn|^]  
appointed trustee 委任的受托人 x/ix%!8J  
appointer 委任人  9XhcA  
apportioned pro rata 按比例分摊 B+z>$6  
apportionment 分配；分摊 }/QtIY#I  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 uH)?`I\zrd  
apportionment formula 分摊方程式 1#9
PE(!2  
apportionment of estate duty 遗产税的分摊 )Em`kle  
appraisal 估价；评估 #gVWLm<  
appreciable growth 可观增长 MlR]+]  
appreciable impact 显着影响 x@3cZd0 j#  
appreciable increase 可观增长 OZEbs 7  
appreciation 增值；升值 $LVzhQlD  
appreciation against other currencies 相对其他货币升值 }Fsr"RER@{  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 \1hQ7:f;\  
appreciation tax 增值税 D!z'Y,.  
appropriation 拨款；拨用；拨付 S]NT+XM  
appropriation account 拨款帐目 1024L;  
Appropriation Bill 拨款法案 LtUvFe  
appropriation-in-aid system 补助拨款办法
dZX;k0  
approved assets 核准资产 ,(&Fb~r]  
approved basket stock 认可一篮子证券 <[K3Prf C  
approved budget 核准预算 wVs"+4l<  
approved charitable donation 认可慈善捐款 A4(k<<xjE  
approved charitable institution 认可慈善机构 l,Fn_zO  
approved currency 核准货币；认可货币  q]U!n  
approved estimates 核准预算 V9jxmu F,  
approved estimates of expenditure 核准开支预算 F "1tPWn  
approved overseas insurer 核准海外保险人 {yDQncq'^  
approved overseas trust company 核准海外信托公司 FY`t7_Y?GV  
approved pooled investment fund 核准汇集投资基金 }rUAYr~VZ  
approved provident fund scheme 认可公积金计划 CY.
4>,  
approved provision 核准拨款 q
Wf[X'  
approved redeemable share 核准可赎回股份 ]E)\>Jb  
approved regional stock 认可地区性证券 a_-@rceU  
approved retirement scheme 认可退休金计划 L4Kg%icz l  
approved subordinated loan 核准附属贷款 J*38GX+  
arbitrage 套戥；套汇；套利 y06xl:iQwF  
arbitrageur 套戥者；套汇者 5A<}*T  
arbitrary amount 临时款项 xGFbh4H=8p  
arrangement 措施；安排；协定 !a25
cm5ys  
arrears 欠款 {+GR/l\!#  
arrears of pay 欠付薪酬 TZGk[u^*  
arrears of revenue 逾期未收税款；逾期未收的帐项 mX!*|$bs  
articles of association 组织章程；组织细则；组织章程细则 o1"N
{Eu  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 u-tD_U
Ick  
ascertainment of profit 确定利润 ,Xr`tQ<@  
"Asia Clear" “亚洲结算系统”