[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 \6 U 2-m'  
allotment notice 股份配售通知；配股通知 { qjUI  
allotment of shares 股份分配 Un]DFu  
allowable 可获宽免；免税的 d4Ixuux<3  
allowable business loss 可扣除的营业亏损 I.UjST  
allowable expenses 可扣税的支出 :J<Owh @  
allowance 免税额；津贴；备抵；准备金 `d.Gw+ Un  
allowance for debts 债项的免税额 x,}ez  
allowance for depreciation by wear and tear 耗损折旧免税额 2m|Eoc&M_  
allowance for funeral expenses 殡殓费的免税额 ,nI_8r"M>  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 $3lt{ %  
allowance for repairs and outgoings 修葺及支出方面的免税额 !,I7 ?O  
allowance to debtor 给债务人的津贴 CZF^Wxk  
alteration of capital 资本更改 O}e|P~W  
alternate trustee 候补受托人 w{RNv%hJ$=  
amalgamation 合并 E*Pz <  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 L00Sp#$\  
ambit of charges 征税范围；收费范围 `^?}s -H+  
amended valuation 经修订的估值 ,G/\@x%  
American Commodities Exchange 美国商品交易所 6s> sj7  
American Express Bank Limited 美国运通银行 F">Nrj-b
s  
American Stock Exchange 美国证券交易所 lO%MyP  
amortization 摊销 ~JAH-R  
amount due from banks 存放银行同业的款项 ^qE<yn  
amount due from banks abroad 存放海外银行同业的款项 K-N]h  
amount due from holding companies 控股公司欠款 +8MW$ m$  
amount due from local banks 存放本港银行同业的款项 EI[e+ @J  
amount due to banks 银行同业的存款 Xw&QrTDS`  
amount due to banks abroad 海外银行同业的存款 ORUWslMt  
amount due to holding companies 控股公司存款 7f.4/x^  
amount due to local banks 本港银行同业的存款 Bl>_&A)  
amount due to outport banks 外埠银行同业的存款 )->-~E}p9  
amount for note issue 发行纸币的款额 Ukk-(gjX  
amount of bond 担保契据的款额 GN"M:L^k`  
amount of consideration 代价款额 Z"teZ0H  
amount of contribution 供款数额 ;t.SiA  
amount of indebtedness 负债款额 S3%.-)ib  
amount of principal of the loan 贷款本金额 r[C3u[  
amount of rates chargeable 应征差饷数额 GC5#1+fQ  
amount of share capital 股本额 YyQf  
amount of sums assured 承保款额
pgLzFY['  
amount of variation 变动幅度 M"$jpBN*  
amount of vote 拨款数额 3{N p 9y.  
amount payable 应付款额 J4Q)`Y\~  
amount receivable 应收款额 ,d9%Ce.$2  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 ;-Y]X(z>  
analysis 分析 F^%{ ;  
ancillary risk 附属风险 (hRgYwUa<  
annual account 周年帐目；周年帐目报表；年度决算；年结 Lz#$_Am'H  
annual accounting date 年结日期 ($[r>)TG  
annual allowance 每年免税额；年积金；年度津贴；年津 ne!j%9Ar  
annual balance 年度余额 q/d5P  
annual disposable income 每年可动用收入 n)1  
annual estimates 周年预算 Mc#O+'](f  
annual fee 年费 q N[\J7Pz9  
annual general meeting 周年大会 -N-4l  
annual growth rate 年增率；每年增长率 c'TiWZP~  
annual long-term supplement 长期个案每年补助金 <'o'H  
annual pensionable emolument 可供计算退休金的年薪 1 o  
annual report 年报 LS2ek*FJO  
Annual Report on the Consumer Price Index 《消费物价指数年报》 #(26t _a  
annual return 周年报表；周年申报表；每年报税表格 C>k;MvqO  
Annual Return Rules 《周年报表规则》 ziB]S@U  
annual review of consumer prices 每年消费物价回顾 vP87{J*DE1  
annual roll-forward basis 逐年延展方式 mER8> <  
annual salary 年薪 %1 VNP(E  
annual statement 年度报表；年度决算表 5b{yA~ty  
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 Dbk uh!R  
annuitant 年金受益人 <De3mZb  
annuity 年金 0c\|S>g[  
annuity contract 年金合约 mKf>6/s{c  
annuity on human life 人寿年金 p0y0T|H^  
antecedent debt 先前的债项 Hq"<
vp  
ante-dated cheque 倒填日期支票 H[_uVv;}6  
anticipated expenditure 预期开支 g.`t!6Hc  
anticipated net profit 预期纯利 hI>rtaY_  
anticipated revenue 预期收入 QE{;M  
anti-inflation measure 反通货膨胀措施 _1>(GK5[  
anti-inflationary stance 反通货膨胀立场 S\{^LVXTMd  
apparent deficit 表面赤字 u=v%7c2Mx}  
apparent financial solvency 表面偿债能力 W_f"Gk  
apparent partner 表面合伙人 $E9daUt8"J  
application for personal assessment 个人入息课税申请书 Vf,~MG  
application of fund 资金应用 G4iLCcjY  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 eM1;Nl  
appointed actuary 委任精算师 sKB-7  
appointed auditor 委任核数师；委任审计师 ubN"(F:!-S  
appointed trustee 委任的受托人 X-ki%jp3  
appointer 委任人 ,0<F3h  
apportioned pro rata 按比例分摊 ]stLC; nI  
apportionment 分配；分摊 G}?P r4Gj  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 @<w9fzi  
apportionment formula 分摊方程式 UN .[,
%<s  
apportionment of estate duty 遗产税的分摊 a^}P_hg}-  
appraisal 估价；评估 +D-+}&oW  
appreciable growth 可观增长 % x*Ec[l  
appreciable impact 显着影响 wyA(}iSq  
appreciable increase 可观增长 5 3+rpU_  
appreciation 增值；升值 VU0tyj$  
appreciation against other currencies 相对其他货币升值 lbuW*)  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 .gkPG'm[  
appreciation tax 增值税 16> >4U:Y  
appropriation 拨款；拨用；拨付 w3bH|VnU8;  
appropriation account 拨款帐目 UV8r&O  
Appropriation Bill 拨款法案 1 GHgwT  
appropriation-in-aid system 补助拨款办法 M^JZ]W(  
approved assets 核准资产 ,t&-`U]AX  
approved basket stock 认可一篮子证券 Am?H kh2  
approved budget 核准预算 tfKeo|DM"  
approved charitable donation 认可慈善捐款 gsR9M%mv  
approved charitable institution 认可慈善机构 AW;)_|xM  
approved currency 核准货币；认可货币 WKJL< D ]:  
approved estimates 核准预算 "oXAIfU#T  
approved estimates of expenditure 核准开支预算 `"b7y(M  
approved overseas insurer 核准海外保险人 #bZ
=R  
approved overseas trust company 核准海外信托公司 +e4<z%1  
approved pooled investment fund 核准汇集投资基金 95 .'t}  
approved provident fund scheme 认可公积金计划 MMr7,?,$  
approved provision 核准拨款 yGG\[I;7  
approved redeemable share 核准可赎回股份 Tocdh.H|  
approved regional stock 认可地区性证券 m
;+1;B  
approved retirement scheme 认可退休金计划 "/Q(UV<d  
approved subordinated loan 核准附属贷款 yxUVM`.~  
arbitrage 套戥；套汇；套利 <H @!Xw;  
arbitrageur 套戥者；套汇者 GhQ`{iJM  
arbitrary amount 临时款项 V;]VwsZ
"  
arrangement 措施；安排；协定 AG\852`1m  
arrears 欠款 >upUY(3&  
arrears of pay 欠付薪酬 0@x$Cp  
arrears of revenue 逾期未收税款；逾期未收的帐项 AbI*/|sY  
articles of association 组织章程；组织细则；组织章程细则 m1o65FsY08  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 d4h(F,K7V  
ascertainment of profit 确定利润 YIUmCx0a  
"Asia Clear" “亚洲结算系统”