[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 Q`!<2i;  
allotment notice 股份配售通知；配股通知 r1a/'+  
allotment of shares 股份分配 U[G5<&Z
^  
allowable 可获宽免；免税的 q'KXn0IY#  
allowable business loss 可扣除的营业亏损
$ E-c%-  
allowable expenses 可扣税的支出 '#u=wyp  
allowance 免税额；津贴；备抵；准备金 U-pBat.$'C  
allowance for debts 债项的免税额 R47tg&k6[  
allowance for depreciation by wear and tear 耗损折旧免税额 S9{&.[O  
allowance for funeral expenses 殡殓费的免税额 f{+X0Oj  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 p+}eP|N  
allowance for repairs and outgoings 修葺及支出方面的免税额 9E2OCLWrE  
allowance to debtor 给债务人的津贴 PMZ*ECIJU  
alteration of capital 资本更改 :wz]d ~)  
alternate trustee 候补受托人 qdxDR 2]U  
amalgamation 合并 n0b{Jg *  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 Xu& v3Y~k  
ambit of charges 征税范围；收费范围 ,+!|~1  
amended valuation 经修订的估值 ?7dV:]%~2  
American Commodities Exchange 美国商品交易所 C^ZDUj`  
American Express Bank Limited 美国运通银行 d(F4-kBd  
American Stock Exchange 美国证券交易所 o?><(A|  
amortization 摊销 b5?k)s2  
amount due from banks 存放银行同业的款项 6.6x$y3v  
amount due from banks abroad 存放海外银行同业的款项 ,U=7#Cf!  
amount due from holding companies 控股公司欠款 @vPGkM#oW  
amount due from local banks 存放本港银行同业的款项 DEt;$>tl 5  
amount due to banks 银行同业的存款 q kD9xFp  
amount due to banks abroad 海外银行同业的存款 pykRi#[UrX  
amount due to holding companies 控股公司存款 MrhJk   
amount due to local banks 本港银行同业的存款 E
Si-'R&  
amount due to outport banks 外埠银行同业的存款 k(dNHT  
amount for note issue 发行纸币的款额 T
;#:Y  
amount of bond 担保契据的款额 T#ehJq 5  
amount of consideration 代价款额 ~`<_xIvrq  
amount of contribution 供款数额 w"AO~LF  
amount of indebtedness 负债款额 e!P]$em|1E  
amount of principal of the loan 贷款本金额 vg\fBHzn
 
amount of rates chargeable 应征差饷数额 hD,@>ky  
amount of share capital 股本额 #Kt5+"+7  
amount of sums assured 承保款额 =' &TqiIv"  
amount of variation 变动幅度 [Y8ot-6  
amount of vote 拨款数额 ]]/p.#oD,  
amount payable 应付款额 bix}#M  
amount receivable 应收款额 )]{&  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 4_w{
~  
analysis 分析 PjkjUP  
ancillary risk 附属风险 e89IT*  
annual account 周年帐目；周年帐目报表；年度决算；年结 NLZUAt
x(  
annual accounting date 年结日期 Z(hRwIOF  
annual allowance 每年免税额；年积金；年度津贴；年津 m-'+)lB  
annual balance 年度余额 X-_0wR  
annual disposable income 每年可动用收入 j,v2(e5:  
annual estimates 周年预算 8g6G},Y0  
annual fee 年费 ~}ba2dU8  
annual general meeting 周年大会 e@L?jBj8m  
annual growth rate 年增率；每年增长率 XT\Q"=FD  
annual long-term supplement 长期个案每年补助金 >qci$  
annual pensionable emolument 可供计算退休金的年薪 
M(.Up  
annual report 年报 J4jL%5t  
Annual Report on the Consumer Price Index 《消费物价指数年报》 (z^987G
 
annual return 周年报表；周年申报表；每年报税表格 uEdeA'*^  
Annual Return Rules 《周年报表规则》 `:5W1D(  
annual review of consumer prices 每年消费物价回顾 dgW/ 5g  
annual roll-forward basis 逐年延展方式 Bu#\W  
annual salary 年薪 %-3wR@  
annual statement 年度报表；年度决算表 no8FSqLUS~  
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
hA387?  
annuitant 年金受益人 7r$'2">K(  
annuity 年金 rNeSg=j  
annuity contract 年金合约 ]`\~(*;[W9  
annuity on human life 人寿年金 h;t5v6["  
antecedent debt 先前的债项 k[/`G5  
ante-dated cheque 倒填日期支票 >?ckBU9  
anticipated expenditure 预期开支
GKf%dKL  
anticipated net profit 预期纯利 e*pYlm  
anticipated revenue 预期收入 B/bS:  
anti-inflation measure 反通货膨胀措施 hlBqcOpkKg  
anti-inflationary stance 反通货膨胀立场 pLsJa?}R  
apparent deficit 表面赤字 5+Hw @CY3  
apparent financial solvency 表面偿债能力 F
es/8*-  
apparent partner 表面合伙人 jmva0K},SE  
application for personal assessment 个人入息课税申请书 H6i;MQ  
application of fund 资金应用 kT4Oal+4  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 u;=a=>05IR  
appointed actuary 委任精算师 {KM5pK?,BJ  
appointed auditor 委任核数师；委任审计师 8% `Jf`  
appointed trustee 委任的受托人 );*#s~R  
appointer 委任人 lvIdYf$?  
apportioned pro rata 按比例分摊 ]VHO'z\m  
apportionment 分配；分摊 mY!&*nYn|  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 >l(|c9OWM  
apportionment formula 分摊方程式 5hE mXZ%  
apportionment of estate duty 遗产税的分摊 /P gcW  
appraisal 估价；评估 {{Z3M >Q  
appreciable growth 可观增长 jHBP:c  
appreciable impact 显着影响 zM++Z*  
appreciable increase 可观增长 U$AV"F&!&}  
appreciation 增值；升值 j$}W%ibj
 
appreciation against other currencies 相对其他货币升值 8eZ^)9m  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ^Mi&2AvS  
appreciation tax 增值税 DT>Gi
i c  
appropriation 拨款；拨用；拨付 m>LC2S; f  
appropriation account 拨款帐目
t^(wb C  
Appropriation Bill 拨款法案 *N3X"2X:  
appropriation-in-aid system 补助拨款办法 +<\.z*  
approved assets 核准资产 %$}*y   
approved basket stock 认可一篮子证券 cj9<!"6  
approved budget 核准预算 OjBg$f~0F  
approved charitable donation 认可慈善捐款 =aJb}X  
approved charitable institution 认可慈善机构 |-.r9;-b  
approved currency 核准货币；认可货币 [E4#|w  
approved estimates 核准预算 3NxwQ,~  
approved estimates of expenditure 核准开支预算 VXIB9 /*i  
approved overseas insurer 核准海外保险人 (}&O)3)  
approved overseas trust company 核准海外信托公司 Nk&$b  
approved pooled investment fund 核准汇集投资基金 `HJRXoLySW  
approved provident fund scheme 认可公积金计划 ahx*Ti/e  
approved provision 核准拨款 tU, >EbwO  
approved redeemable share 核准可赎回股份 8ZvozQE  
approved regional stock 认可地区性证券 t+m ug  
approved retirement scheme 认可退休金计划 iBy &#^  
approved subordinated loan 核准附属贷款 ^V;2v? O  
arbitrage 套戥；套汇；套利 ^{ w]r5d  
arbitrageur 套戥者；套汇者 I+_u?R)$  
arbitrary amount 临时款项 V~_aM@q1  
arrangement 措施；安排；协定 R,KoymXP  
arrears 欠款 _!?iiO  
arrears of pay 欠付薪酬 2N[S*#~*e  
arrears of revenue 逾期未收税款；逾期未收的帐项 Fun+L@:;  
articles of association 组织章程；组织细则；组织章程细则 >Mc,c(CvU  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 gDBdaxR<  
ascertainment of profit 确定利润 LFT)_DG7(  
"Asia Clear" “亚洲结算系统”