[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 &AMW?vO  
allotment notice 股份配售通知；配股通知 e
#YQA  
allotment of shares 股份分配 1`tE Hu.  
allowable 可获宽免；免税的 {QTrH-C  
allowable business loss 可扣除的营业亏损 ZD9UE3-  
allowable expenses 可扣税的支出 &=sVq^d@qe  
allowance 免税额；津贴；备抵；准备金 H<M ggs-  
allowance for debts 债项的免税额 6 1=?(Iw  
allowance for depreciation by wear and tear 耗损折旧免税额 'oZ/fUl|7  
allowance for funeral expenses 殡殓费的免税额 sOJH$G3O  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 i>9/vwe  
allowance for repairs and outgoings 修葺及支出方面的免税额 y@;4F n/  
allowance to debtor 给债务人的津贴 C^@.GA  
alteration of capital 资本更改 Tr1#=&N0  
alternate trustee 候补受托人 web=AQ5I4  
amalgamation 合并 9})!~r;|  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ?"p:6%GFz  
ambit of charges 征税范围；收费范围 .(Gq9m[~8H  
amended valuation 经修订的估值 d9XX^nY.  
American Commodities Exchange 美国商品交易所 Ojkbv  
American Express Bank Limited 美国运通银行 Jlw oSe:S  
American Stock Exchange 美国证券交易所 @15%fX`*o  
amortization 摊销 u"K-mr#$[o  
amount due from banks 存放银行同业的款项 )$/Gh&1G  
amount due from banks abroad 存放海外银行同业的款项 APT'2-I_  
amount due from holding companies 控股公司欠款 V
|>
u,  
amount due from local banks 存放本港银行同业的款项 zaX!f~;"  
amount due to banks 银行同业的存款 Jy'ge4]3  
amount due to banks abroad 海外银行同业的存款 8k$iz@e  
amount due to holding companies 控股公司存款 r
l^_RI  
amount due to local banks 本港银行同业的存款 ?-,v0#  
amount due to outport banks 外埠银行同业的存款 D?rQQxb  
amount for note issue 发行纸币的款额 ,.`";='o  
amount of bond 担保契据的款额 (Al.hEs'  
amount of consideration 代价款额 ]@op  
amount of contribution 供款数额 {m9OgR5U  
amount of indebtedness 负债款额 Dg]ua5jk  
amount of principal of the loan 贷款本金额 K1Tq7/N  
amount of rates chargeable 应征差饷数额 YF=@nR$_~j  
amount of share capital 股本额 ;p"G<n  
amount of sums assured 承保款额 9n!<M) E  
amount of variation 变动幅度 jNN$/ZWm  
amount of vote 拨款数额 Bv$;yR  
amount payable 应付款额 OHzI!,2]  
amount receivable 应收款额 tr2@{xb  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 ,UQ4`Mh^L  
analysis 分析 tvptawA.  
ancillary risk 附属风险 Ys10r-kDS  
annual account 周年帐目；周年帐目报表；年度决算；年结 8jxgSB",  
annual accounting date 年结日期 J<:qzwh  
annual allowance 每年免税额；年积金；年度津贴；年津 dL<okw  
annual balance 年度余额 06I'#:]  
annual disposable income 每年可动用收入 `LL#Aia  
annual estimates 周年预算 xW{_c[oA  
annual fee 年费 5gg_c?Vh/  
annual general meeting 周年大会 }io9Hk>|  
annual growth rate 年增率；每年增长率 x~xaE* r  
annual long-term supplement 长期个案每年补助金 -^8gZk/(W  
annual pensionable emolument 可供计算退休金的年薪 >?yaG=  
annual report 年报 VAc-RaA  
Annual Report on the Consumer Price Index 《消费物价指数年报》 U]dz_%CRP  
annual return 周年报表；周年申报表；每年报税表格 m
q~7v1kw  
Annual Return Rules 《周年报表规则》 xaWd \]UF  
annual review of consumer prices 每年消费物价回顾 7t\W{y  
annual roll-forward basis 逐年延展方式 h2+vl@X  
annual salary 年薪 'DlY8rEGP  
annual statement 年度报表；年度决算表 )`Tny]M  
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 F ]\4<  
annuitant 年金受益人 \$s<G|<P  
annuity 年金 |_aE~_  
annuity contract 年金合约 qg
w:Q  
annuity on human life 人寿年金 )cB00*/  
antecedent debt 先前的债项 HE+y1f]  
ante-dated cheque 倒填日期支票 bT>% *  
anticipated expenditure 预期开支 ;}3wT,=sN  
anticipated net profit 预期纯利 vk+TWf  
anticipated revenue 预期收入 ,;C92
XY  
anti-inflation measure 反通货膨胀措施 gNl@T  
anti-inflationary stance 反通货膨胀立场 5xP\6Nx6&5  
apparent deficit 表面赤字 ?3Wh.%n  
apparent financial solvency 表面偿债能力 %MgQ.  
apparent partner 表面合伙人 v')Fq[ H  
application for personal assessment 个人入息课税申请书 h<i.@&  
application of fund 资金应用 BOn2`|oLuF  
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 0R<@*  
appointed actuary 委任精算师 {) 4
D
1  
appointed auditor 委任核数师；委任审计师 13s!gwE)  
appointed trustee 委任的受托人 <iiu%  
appointer 委任人 -O3^q.  
apportioned pro rata 按比例分摊 V{;Mh u`+  
apportionment 分配；分摊 -]\%a=]  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 "$PbpY  
apportionment formula 分摊方程式 bAt%^pc=y  
apportionment of estate duty 遗产税的分摊 4p&q
H igG  
appraisal 估价；评估 #ldNWwvRGj  
appreciable growth 可观增长 w``t"v4  
appreciable impact 显着影响 wH~Q4)#=o  
appreciable increase 可观增长 ~\}%6W[2  
appreciation 增值；升值 +"Ek? )?  
appreciation against other currencies 相对其他货币升值 &fq-U5zH  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 c[?S}u|['  
appreciation tax 增值税 /s uz>o\  
appropriation 拨款；拨用；拨付 \dCoY0Z ;  
appropriation account 拨款帐目 GIsXv 2  
Appropriation Bill 拨款法案 3zY"9KUN  
appropriation-in-aid system 补助拨款办法 :51Q~5
k4  
approved assets 核准资产 3D+>NB  
approved basket stock 认可一篮子证券 9mwL\j  
approved budget 核准预算 WZdA<<,:o  
approved charitable donation 认可慈善捐款 m!a<\0^  
approved charitable institution 认可慈善机构 %I;ej{*c  
approved currency 核准货币；认可货币 )!hDF9O  
approved estimates 核准预算 OF,<K%A  
approved estimates of expenditure 核准开支预算 =:v\}/  
approved overseas insurer 核准海外保险人 .l"_f  
approved overseas trust company 核准海外信托公司 aePh tQ F  
approved pooled investment fund 核准汇集投资基金 uu1-` !%  
approved provident fund scheme 认可公积金计划 /A[AHJ<[?  
approved provision 核准拨款 Pe!uk4}
w  
approved redeemable share 核准可赎回股份 K&<bn 22  
approved regional stock 认可地区性证券 [Nr6qxWg  
approved retirement scheme 认可退休金计划 '81$8xxdY  
approved subordinated loan 核准附属贷款 6cVaO@/(  
arbitrage 套戥；套汇；套利 d%VGfSrKq  
arbitrageur 套戥者；套汇者 1wuLw Ad  
arbitrary amount 临时款项 k# ZO4  
arrangement 措施；安排；协定 5W>i'6*  
arrears 欠款  nsij
;C  
arrears of pay 欠付薪酬 E {4/$}  
arrears of revenue 逾期未收税款；逾期未收的帐项 nBjf R2TuF  
articles of association 组织章程；组织细则；组织章程细则 *bDuRr?v9  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 lLxKC7b  
ascertainment of profit 确定利润 +dSe"W9  
"Asia Clear" “亚洲结算系统”