[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 T9'5V@  
allotment notice 股份配售通知；配股通知 I]ol[ X0S  
allotment of shares 股份分配 xtp55"g  
allowable 可获宽免；免税的 UX'tdB !A  
allowable business loss 可扣除的营业亏损 061f  
allowable expenses 可扣税的支出 K%vGfQ8Er-  
allowance 免税额；津贴；备抵；准备金 WF<*rl  
allowance for debts 债项的免税额 Q9t.*+  
allowance for depreciation by wear and tear 耗损折旧免税额 h3A|nd>\  
allowance for funeral expenses 殡殓费的免税额 P`M1sON~  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 [dXRo rd  
allowance for repairs and outgoings 修葺及支出方面的免税额 ?T
_hK  
allowance to debtor 给债务人的津贴 6IM:Xj  
alteration of capital 资本更改 %M05& <  
alternate trustee 候补受托人 11yS2D   
amalgamation 合并 hM`*-+Zb  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 R~BW=Dz,e  
ambit of charges 征税范围；收费范围 &44?k:  
amended valuation 经修订的估值 nL!nzA  
American Commodities Exchange 美国商品交易所 TC'^O0aZ_  
American Express Bank Limited 美国运通银行 ;V1e>?3  
American Stock Exchange 美国证券交易所 *(<3 oIRS  
amortization 摊销 9}Zi_xK&|e  
amount due from banks 存放银行同业的款项 9'JkLgz;d+  
amount due from banks abroad 存放海外银行同业的款项 ;4 ]l P  
amount due from holding companies 控股公司欠款 aeF^&F0  
amount due from local banks 存放本港银行同业的款项 O<w7PS  
amount due to banks 银行同业的存款 6~q"#94  
amount due to banks abroad 海外银行同业的存款 woK?td|/  
amount due to holding companies 控股公司存款 i'vjvc~   
amount due to local banks 本港银行同业的存款 y|Zj M  
amount due to outport banks 外埠银行同业的存款 3Kum  
amount for note issue 发行纸币的款额 ^kp
u9H  
amount of bond 担保契据的款额 SkA"MhX  
amount of consideration 代价款额 fBt7#Tc=U  
amount of contribution 供款数额 +UP?M4g  
amount of indebtedness 负债款额 J)Td'iT(  
amount of principal of the loan 贷款本金额 V?cUQghHg  
amount of rates chargeable 应征差饷数额 /d-7n|#E  
amount of share capital 股本额 Cqk6Igw  
amount of sums assured 承保款额 sFxciCpN  
amount of variation 变动幅度 r7p>`>_Q\  
amount of vote 拨款数额 cj/FqU"  
amount payable 应付款额 K?+Rq  
amount receivable 应收款额 bpeWK&  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 1YMu\(  
analysis 分析 uw@|Y{(K r  
ancillary risk 附属风险 \<A@Nf"  
annual account 周年帐目；周年帐目报表；年度决算；年结 PK* $  
annual accounting date 年结日期 1{S" axSL  
annual allowance 每年免税额；年积金；年度津贴；年津 T/C1x9=?  
annual balance 年度余额 Q}jl1dIq  
annual disposable income 每年可动用收入 U9B|u`72  
annual estimates 周年预算 2]*2b{gF,  
annual fee 年费 DavG=kvd  
annual general meeting 周年大会 e: :H1V  
annual growth rate 年增率；每年增长率 #65Uei|F`+  
annual long-term supplement 长期个案每年补助金 =>6'{32W_  
annual pensionable emolument 可供计算退休金的年薪 XX(;,[(_  
annual report 年报 SLc'1{  
Annual Report on the Consumer Price Index 《消费物价指数年报》 "GofQ5,|  
annual return 周年报表；周年申报表；每年报税表格 %fz!'C_4  
Annual Return Rules 《周年报表规则》 ]Z\.Vx  
annual review of consumer prices 每年消费物价回顾 `W8day Zt  
annual roll-forward basis 逐年延展方式 @YTZnGG*  
annual salary 年薪 &6 L{1  
annual statement 年度报表；年度决算表 X;0DQnAI8j  
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 <[7.+{qfW  
annuitant 年金受益人 /P0%4aWu=  
annuity 年金 p`JD8c  
annuity contract 年金合约 &u_f:Pog  
annuity on human life 人寿年金 uIvE~<  
antecedent debt 先前的债项 R@r"a&{/  
ante-dated cheque 倒填日期支票 # -
Ts]4v  
anticipated expenditure 预期开支 y85/qg)H^  
anticipated net profit 预期纯利 MLc c  
anticipated revenue 预期收入 &a p{|>3  
anti-inflation measure 反通货膨胀措施 I%whM~M1+  
anti-inflationary stance 反通货膨胀立场 RW|3d<Fj  
apparent deficit 表面赤字 nV%1/e"5  
apparent financial solvency 表面偿债能力 T
!)v9L  
apparent partner 表面合伙人 e;<=aa)}?  
application for personal assessment 个人入息课税申请书 :_Y@,CpIEg  
application of fund 资金应用 D[)g-_3f6<  
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 dg4
QA_"  
appointed actuary 委任精算师 i9oi} $;J  
appointed auditor 委任核数师；委任审计师 /E@|  
appointed trustee 委任的受托人 >LwZ"IEV  
appointer 委任人 yA!#>u%g  
apportioned pro rata 按比例分摊 
vd9><W  
apportionment 分配；分摊 }cG
!93  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 Jx@3zl  
apportionment formula 分摊方程式 /AP@Bhm  
apportionment of estate duty 遗产税的分摊 Q': }'CI  
appraisal 估价；评估 ,xrXby|R"  
appreciable growth 可观增长 -lm\~VZT3  
appreciable impact 显着影响 Llk4=p  
appreciable increase 可观增长 r"a0!]n  
appreciation 增值；升值 .3&zP  
appreciation against other currencies 相对其他货币升值 0t1WvW  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 &/4W1=>(  
appreciation tax 增值税 hX]vZR&R  
appropriation 拨款；拨用；拨付 wg*2mo  
appropriation account 拨款帐目 J]~LmSh  
Appropriation Bill 拨款法案 ^ e>`ob  
appropriation-in-aid system 补助拨款办法 tm(.a?p  
approved assets 核准资产 2* 5Z| 3aX  
approved basket stock 认可一篮子证券 
5~CHj  
approved budget 核准预算 8|`4D 'Ln  
approved charitable donation 认可慈善捐款 K<KyX8$P0  
approved charitable institution 认可慈善机构 Be+vC=\K  
approved currency 核准货币；认可货币 *S_eYKS
l  
approved estimates 核准预算 |?SK.1pW  
approved estimates of expenditure 核准开支预算 mh!;W=|/"  
approved overseas insurer 核准海外保险人 Q9Wa@gi|  
approved overseas trust company 核准海外信托公司 =9e()j  
approved pooled investment fund 核准汇集投资基金 } N1Z7G  
approved provident fund scheme 认可公积金计划 ao<@a{G  
approved provision 核准拨款 U&|=dH]-  
approved redeemable share 核准可赎回股份 {b[8x   
approved regional stock 认可地区性证券 [: X  
approved retirement scheme 认可退休金计划 PWOV~`^;  
approved subordinated loan 核准附属贷款 "*WzoRA={  
arbitrage 套戥；套汇；套利 RiF~-;v&  
arbitrageur 套戥者；套汇者 'c\zWmAZ  
arbitrary amount 临时款项 6)kF!/J  
arrangement 措施；安排；协定 }| _uqvin  
arrears 欠款 ;GO>#yg4Eh  
arrears of pay 欠付薪酬 -8 2Rz   
arrears of revenue 逾期未收税款；逾期未收的帐项 ;$=`BI)  
articles of association 组织章程；组织细则；组织章程细则 EUU9JnQhBJ  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 %8tlJQ
vu  
ascertainment of profit 确定利润 0x'>}5`5  
"Asia Clear" “亚洲结算系统”