[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 dXl]Pe|v  
allotment notice 股份配售通知；配股通知 A#(`9  
allotment of shares 股份分配 Y.>kO  
allowable 可获宽免；免税的 ?mMW*ico  
allowable business loss 可扣除的营业亏损 J_PH7Z*=,  
allowable expenses 可扣税的支出 %%&e"&7HE  
allowance 免税额；津贴；备抵；准备金 1SUzzlRx  
allowance for debts 债项的免税额 ZZ("-#?  
allowance for depreciation by wear and tear 耗损折旧免税额 )\>r-g$  
allowance for funeral expenses 殡殓费的免税额 JdiP>KXV  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 TiyUr [  
allowance for repairs and outgoings 修葺及支出方面的免税额 G=|70pxU  
allowance to debtor 给债务人的津贴 eR
s&iK2y  
alteration of capital 资本更改 ?eV_ACpZ8  
alternate trustee 候补受托人 p>q&&
;fe  
amalgamation 合并 v5T`K=qC  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 C',6%6P  
ambit of charges 征税范围；收费范围 3rNc1\a;  
amended valuation 经修订的估值 hU"F;4p  
American Commodities Exchange 美国商品交易所 mw4JQ\  
American Express Bank Limited 美国运通银行 4z_n4 =  
American Stock Exchange 美国证券交易所 IE;\7r+h  
amortization 摊销 #dxvz^2V.3  
amount due from banks 存放银行同业的款项 .*Vkua  
amount due from banks abroad 存放海外银行同业的款项 r LzW`  
amount due from holding companies 控股公司欠款 >aG=T{  
amount due from local banks 存放本港银行同业的款项 PO o%^'(  
amount due to banks 银行同业的存款 3+(z_!Qh  
amount due to banks abroad 海外银行同业的存款 Blk}I  
amount due to holding companies 控股公司存款 6{=_718l`  
amount due to local banks 本港银行同业的存款 P
u;yEh  
amount due to outport banks 外埠银行同业的存款 c<4F4k7  
amount for note issue 发行纸币的款额 z)}!e,7  
amount of bond 担保契据的款额 % 5z gd>  
amount of consideration 代价款额 ]-:6T0JuS  
amount of contribution 供款数额 8z}^j
TM  
amount of indebtedness 负债款额 w"8V0z  
amount of principal of the loan 贷款本金额 BvK QlT  
amount of rates chargeable 应征差饷数额 8sg|MWSU  
amount of share capital 股本额 ?3q@f\fZ  
amount of sums assured 承保款额 '#D8*OP^  
amount of variation 变动幅度 A
nMV <  
amount of vote 拨款数额 m#\[m<F  
amount payable 应付款额
g jxS  
amount receivable 应收款额 "3}<8c  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 3-|3`(  
analysis 分析 Ur!~<4GO  
ancillary risk 附属风险 ]Blf9h7  
annual account 周年帐目；周年帐目报表；年度决算；年结 J,5+47b1}R  
annual accounting date 年结日期 fu4!t31  
annual allowance 每年免税额；年积金；年度津贴；年津 SK R1E];4  
annual balance 年度余额 LZ<[ll#C  
annual disposable income 每年可动用收入 S6sq#kcH  
annual estimates 周年预算 o
pp!0:jS*  
annual fee 年费 q3h' l,  
annual general meeting 周年大会 $1Z6\G O  
annual growth rate 年增率；每年增长率 A@$kLex  
annual long-term supplement 长期个案每年补助金 rs]I  
annual pensionable emolument 可供计算退休金的年薪 Ew$I\j*  
annual report 年报 -RMi
8{  
Annual Report on the Consumer Price Index 《消费物价指数年报》 q0./O|Dj   
annual return 周年报表；周年申报表；每年报税表格 U|5-0u5  
Annual Return Rules 《周年报表规则》 6BAW  
annual review of consumer prices 每年消费物价回顾 O0huqF$K  
annual roll-forward basis 逐年延展方式 pe.QiMW{8  
annual salary 年薪 I=IjdwbH  
annual statement 年度报表；年度决算表 <9eu1^g  
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 QlEd6^&  
annuitant 年金受益人 P^)q=A8Z#  
annuity 年金 ke%pZ7{u  
annuity contract 年金合约 F)Oe9x\/  
annuity on human life 人寿年金 2k5/SV X  
antecedent debt 先前的债项 gl7|H&&xV  
ante-dated cheque 倒填日期支票 X2yTlLdY  
anticipated expenditure 预期开支 lAi2,bz"  
anticipated net profit 预期纯利 rHz||jjU  
anticipated revenue 预期收入 Q(Gl{#b  
anti-inflation measure 反通货膨胀措施 ig+4S[L~n  
anti-inflationary stance 反通货膨胀立场 cWLqU  
apparent deficit 表面赤字 ,}SCa'PB  
apparent financial solvency 表面偿债能力 M.[
rLJZ4  
apparent partner 表面合伙人 M;.ZM<Ga  
application for personal assessment 个人入息课税申请书 L'Q<>{;Ig  
application of fund 资金应用 RU#F8
O  
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 5@!st  
appointed actuary 委任精算师 OW@\./nM  
appointed auditor 委任核数师；委任审计师 w_wslN,)  
appointed trustee 委任的受托人 'LSz f/w  
appointer 委任人 pA}S5x  
apportioned pro rata 按比例分摊 R 94
^4I  
apportionment 分配；分摊 ?cy4&]s  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 wvby?MhPY  
apportionment formula 分摊方程式 >BVoHt~;  
apportionment of estate duty 遗产税的分摊 kcuzB+  
appraisal 估价；评估 =O$M_1lp  
appreciable growth 可观增长 q_[G1&MC  
appreciable impact 显着影响 \jU|(DE  
appreciable increase 可观增长 kHK0(bYK  
appreciation 增值；升值 G}nO@  
appreciation against other currencies 相对其他货币升值 cr;`Tl~}s  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 yxWO
[ Z  
appreciation tax 增值税 PBjmGwg7  
appropriation 拨款；拨用；拨付 v6=-g$FG  
appropriation account 拨款帐目 23]Y<->Eu<  
Appropriation Bill 拨款法案 SU.ythU2,c  
appropriation-in-aid system 补助拨款办法 EHf\L  
approved assets 核准资产 {y)s.b~JB  
approved basket stock 认可一篮子证券 X[yNFW}S2W  
approved budget 核准预算 w3T]H_V  
approved charitable donation 认可慈善捐款 \wvg,j=  
approved charitable institution 认可慈善机构 #FxPj-3(ix  
approved currency 核准货币；认可货币 k@mVxnC  
approved estimates 核准预算 LW)H"6v  
approved estimates of expenditure 核准开支预算 {Qu"%h.Al  
approved overseas insurer 核准海外保险人 x2Lq=zwJ  
approved overseas trust company 核准海外信托公司 qoMfSz"(  
approved pooled investment fund 核准汇集投资基金 RW'nUL?_\  
approved provident fund scheme 认可公积金计划 }f}}A=  
approved provision 核准拨款 PJ4(}a  
approved redeemable share 核准可赎回股份 xg@NQI@7   
approved regional stock 认可地区性证券 ,M5}4E7L%s  
approved retirement scheme 认可退休金计划 `{v?6:G:Q  
approved subordinated loan 核准附属贷款 G\d$x4CVGc  
arbitrage 套戥；套汇；套利 l`9t }  
arbitrageur 套戥者；套汇者 i
yesD  
arbitrary amount 临时款项 /b#l^x:j  
arrangement 措施；安排；协定 KJn!Ap  
arrears 欠款 O`1!  
arrears of pay 欠付薪酬 ,MPB/j^o5!  
arrears of revenue 逾期未收税款；逾期未收的帐项  (.Y/  
articles of association 组织章程；组织细则；组织章程细则 26?W nu60  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 DL^o
_61  
ascertainment of profit 确定利润 5K%SL1N  
"Asia Clear" “亚洲结算系统”