[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 qk+RZ>T<o  
allotment notice 股份配售通知；配股通知 _l,_NV&T  
allotment of shares 股份分配 y E;n.L  
allowable 可获宽免；免税的 '5f6 M^}|2  
allowable business loss 可扣除的营业亏损 ]"wl*$N  
allowable expenses 可扣税的支出 0%W0vTvL  
allowance 免税额；津贴；备抵；准备金 Qm(KvL5  
allowance for debts 债项的免税额 ><HHO (74X  
allowance for depreciation by wear and tear 耗损折旧免税额 h1_9Xp~N  
allowance for funeral expenses 殡殓费的免税额 :`Z'vRj  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 G/)]aGr  
allowance for repairs and outgoings 修葺及支出方面的免税额 j#f7-nHyz8  
allowance to debtor 给债务人的津贴 ?=},%^  
alteration of capital 资本更改 gP13n!7  
alternate trustee 候补受托人 !GAU?J;<#2  
amalgamation 合并 Xc}~
_.]  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 'gaa@ !bg  
ambit of charges 征税范围；收费范围 cns~)j~  
amended valuation 经修订的估值 17C"@1n-  
American Commodities Exchange 美国商品交易所 J ,s9,("  
American Express Bank Limited 美国运通银行 r8wip\[  
American Stock Exchange 美国证券交易所 I'%\ E,  
amortization 摊销 ^&|KuI+u  
amount due from banks 存放银行同业的款项 ,q".d =6  
amount due from banks abroad 存放海外银行同业的款项 N E/_  
amount due from holding companies 控股公司欠款 _!K@(dl  
amount due from local banks 存放本港银行同业的款项 ir?Y >  
amount due to banks 银行同业的存款 GV"X) tGo  
amount due to banks abroad 海外银行同业的存款 te*|>NRS  
amount due to holding companies 控股公司存款 B/^1uPTZ71  
amount due to local banks 本港银行同业的存款 "J=A(w5   
amount due to outport banks 外埠银行同业的存款 ExW3LM9(  
amount for note issue 发行纸币的款额 A`I;m0<  
amount of bond 担保契据的款额 V."qxKsz  
amount of consideration 代价款额 >hFg,5 _l3  
amount of contribution 供款数额 ;;]^d_  
amount of indebtedness 负债款额 &UextGk7  
amount of principal of the loan 贷款本金额 }rKKIF^f\S  
amount of rates chargeable 应征差饷数额 T1_
qAz+  
amount of share capital 股本额 +gh*n,:|  
amount of sums assured 承保款额 <uf,@N5m  
amount of variation 变动幅度 r.vezsH  
amount of vote 拨款数额 FWb`F&  
amount payable 应付款额 xC5`|JW  
amount receivable 应收款额 !]l!I9  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 gwQk M4  
analysis 分析 713)D4y}  
ancillary risk 附属风险 92"
;?Xk  
annual account 周年帐目；周年帐目报表；年度决算；年结 Mv1V Vk  
annual accounting date 年结日期 '7ps_pz  
annual allowance 每年免税额；年积金；年度津贴；年津 km=d'VvnI  
annual balance 年度余额 9bb 5?b/  
annual disposable income 每年可动用收入 fEYo<@5c]  
annual estimates 周年预算 n
B.u5  
annual fee 年费 q)F@f /  
annual general meeting 周年大会 Z&MfE0F/B  
annual growth rate 年增率；每年增长率 *D:"I!Ho  
annual long-term supplement 长期个案每年补助金 ,^m;[Dl7  
annual pensionable emolument 可供计算退休金的年薪 h;RKF\U:"  
annual report 年报 \*r]v;NcP  
Annual Report on the Consumer Price Index 《消费物价指数年报》 g-O}e4  
annual return 周年报表；周年申报表；每年报税表格 J.g4I|{  
Annual Return Rules 《周年报表规则》 '>aj5tZ>R  
annual review of consumer prices 每年消费物价回顾 ;R4qE$u2^  
annual roll-forward basis 逐年延展方式 <ZwmXD.VD  
annual salary 年薪 t$k$Hd';  
annual statement 年度报表；年度决算表 H]a@"gO  
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 ,nnVHBN  
annuitant 年金受益人 h
L(zVkYI  
annuity 年金 ](tv`1A,Wd  
annuity contract 年金合约 iO2%$Jw9\  
annuity on human life 人寿年金 WVkJ=r0Ny  
antecedent debt 先前的债项 iL\eMa  
ante-dated cheque 倒填日期支票 JQdeI+  
anticipated expenditure 预期开支 7TaHE   
anticipated net profit 预期纯利 cfrvx^,2&  
anticipated revenue 预期收入 meM61ue_2  
anti-inflation measure 反通货膨胀措施 v9S1<|j
N  
anti-inflationary stance 反通货膨胀立场 dZ i?Z  
apparent deficit 表面赤字 #CcWsI>+w>  
apparent financial solvency 表面偿债能力 mq!_/3  
apparent partner 表面合伙人 Wti?J.Csc  
application for personal assessment 个人入息课税申请书 QmR E<i  
application of fund 资金应用 'd
u
{ky  
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 X{-[ E^X  
appointed actuary 委任精算师 NUjo5.7  
appointed auditor 委任核数师；委任审计师 xJ[Xmre  
appointed trustee 委任的受托人 7O^'?L<C'  
appointer 委任人 se,0Rvkt  
apportioned pro rata 按比例分摊 Smjg[  
apportionment 分配；分摊 A3cW8OClz  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 J[7|Ul1 <  
apportionment formula 分摊方程式 ye^l~  
apportionment of estate duty 遗产税的分摊 <R Py   
appraisal 估价；评估 H6! <y-
  
appreciable growth 可观增长 C?h`i ^ >2  
appreciable impact 显着影响 gZ&' J\  
appreciable increase 可观增长 _= d X01  
appreciation 增值；升值 TLC&@o :  
appreciation against other currencies 相对其他货币升值 [7|j:!  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 Btu=MUS  
appreciation tax 增值税 @!MhVNS_<  
appropriation 拨款；拨用；拨付 MDqUl:]  
appropriation account 拨款帐目 U%)m [zAw  
Appropriation Bill 拨款法案 :Tu%0="ye  
appropriation-in-aid system 补助拨款办法 tM&;b?bJ[  
approved assets 核准资产 -0R;C`(!  
approved basket stock 认可一篮子证券 o;\c$|TNU  
approved budget 核准预算 IP e"9xb  
approved charitable donation 认可慈善捐款 di,?`  
approved charitable institution 认可慈善机构 WymBjDos:  
approved currency 核准货币；认可货币 $
hGiI  
approved estimates 核准预算 LnY`f -H  
approved estimates of expenditure 核准开支预算 I'$}n$UvZ  
approved overseas insurer 核准海外保险人 H.R7
,'9  
approved overseas trust company 核准海外信托公司 A;g{H|  
approved pooled investment fund 核准汇集投资基金 $,v[<T`  
approved provident fund scheme 认可公积金计划 .)Af&+KT  
approved provision 核准拨款 D3i`ehh  
approved redeemable share 核准可赎回股份 $GcVI;a  
approved regional stock 认可地区性证券 7Rix=*  
approved retirement scheme 认可退休金计划 #{]Yw }m  
approved subordinated loan 核准附属贷款 YR$)yl  
arbitrage 套戥；套汇；套利 XnCrxj  
arbitrageur 套戥者；套汇者 \XI9 +::%  
arbitrary amount 临时款项 w6w'Jx  
arrangement 措施；安排；协定 Q*h%'oc`  
arrears 欠款 SFdSA4D"  
arrears of pay 欠付薪酬 MaX:oG
F,  
arrears of revenue 逾期未收税款；逾期未收的帐项 'dFhZ08u}  
articles of association 组织章程；组织细则；组织章程细则 m?$peRn3{  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 5/{";k)L+  
ascertainment of profit 确定利润 ['l.]k-b}  
"Asia Clear" “亚洲结算系统”