[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 +C[g>c}d  
allotment notice 股份配售通知；配股通知 0/9]TIc  
allotment of shares 股份分配 CPMGsW^  
allowable 可获宽免；免税的 SD<a#S\o  
allowable business loss 可扣除的营业亏损 ?~!9\dek,  
allowable expenses 可扣税的支出 51y#AQ@  
allowance 免税额；津贴；备抵；准备金 To5hVL<Ex"  
allowance for debts 债项的免税额 Vu=/<;-N  
allowance for depreciation by wear and tear 耗损折旧免税额 u05Yy&(f  
allowance for funeral expenses 殡殓费的免税额 /,UnT(/k(  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 -esQyLx  
allowance for repairs and outgoings 修葺及支出方面的免税额 qZ&~&f|>e  
allowance to debtor 给债务人的津贴 ]V_A4D f  
alteration of capital 资本更改  Ip:54  
alternate trustee 候补受托人 V; CPn  
amalgamation 合并 yMTO5~U{  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 x~wS/y  
ambit of charges 征税范围；收费范围 w( _42)v]g  
amended valuation 经修订的估值 6bLn8 UT  
American Commodities Exchange 美国商品交易所 Pg{1'-  
American Express Bank Limited 美国运通银行 4^M"V5tDx  
American Stock Exchange 美国证券交易所 KIag(!&  
amortization 摊销 H-U_  
amount due from banks 存放银行同业的款项 t(9q6x3|e  
amount due from banks abroad 存放海外银行同业的款项 U+@U/s%8  
amount due from holding companies 控股公司欠款 y&-QLX L  
amount due from local banks 存放本港银行同业的款项 <a DZ{T%  
amount due to banks 银行同业的存款 ~!!|#A)W  
amount due to banks abroad 海外银行同业的存款 LO>42o?/i  
amount due to holding companies 控股公司存款 !!H"B('m  
amount due to local banks 本港银行同业的存款 %yu =,J j  
amount due to outport banks 外埠银行同业的存款 JXYZ5&[  
amount for note issue 发行纸币的款额 ?s3S$Ih  
amount of bond 担保契据的款额 ;R[3nb9%  
amount of consideration 代价款额 2vX
$:4  
amount of contribution 供款数额 q$mc{F($D  
amount of indebtedness 负债款额 "\KBF  
amount of principal of the loan 贷款本金额 H(rD*R[  
amount of rates chargeable 应征差饷数额 ^W,5A;*3  
amount of share capital 股本额 X<P <-e9  
amount of sums assured 承保款额 ?1a9k@[t  
amount of variation 变动幅度 ,^97Ks ;  
amount of vote 拨款数额 /:'>-253  
amount payable 应付款额
s&(;  
amount receivable 应收款额 P <+0sh  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 cgSN:$p(R  
analysis 分析 ~"CGur P  
ancillary risk 附属风险 -4&
i t:  
annual account 周年帐目；周年帐目报表；年度决算；年结 *{!Y_FrL  
annual accounting date 年结日期 .8Bo5)q$a-  
annual allowance 每年免税额；年积金；年度津贴；年津 bAGKi.  
annual balance 年度余额 `+"(GaZ  
annual disposable income 每年可动用收入 C?T\5}h  
annual estimates 周年预算
Cl]?qH*:  
annual fee 年费 5$D"uAp<V  
annual general meeting 周年大会 |f#hGk6  
annual growth rate 年增率；每年增长率 ?(R3%fU  
annual long-term supplement 长期个案每年补助金 ]b!n ;{5  
annual pensionable emolument 可供计算退休金的年薪 O9(z"c  
annual report 年报 x9 %=d  
Annual Report on the Consumer Price Index 《消费物价指数年报》 %BP>,E/w  
annual return 周年报表；周年申报表；每年报税表格 9ziFjP+1  
Annual Return Rules 《周年报表规则》 g-~ _gt7  
annual review of consumer prices 每年消费物价回顾 r(46jV.sD:  
annual roll-forward basis 逐年延展方式 r~j [Qm"CJ  
annual salary 年薪 R=lw}jH[Z  
annual statement 年度报表；年度决算表 q!e
E~O;A  
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 D3X4@sM  
annuitant 年金受益人 MMs~f*  
annuity 年金 YcN|L&R.  
annuity contract 年金合约 ]HuB%G|t1V  
annuity on human life 人寿年金 :aej.>I0  
antecedent debt 先前的债项 1x:W 3.  
ante-dated cheque 倒填日期支票 ehr-o7](  
anticipated expenditure 预期开支 %+N]$Q  
anticipated net profit 预期纯利 ]VRa4ZB{u  
anticipated revenue 预期收入 :_~.Nt  
anti-inflation measure 反通货膨胀措施 Og/aTR<;=  
anti-inflationary stance 反通货膨胀立场 b-sN#'TDg  
apparent deficit 表面赤字 f\]?,
 
apparent financial solvency 表面偿债能力  D}98ZKi  
apparent partner 表面合伙人 Q=`yPK>{$N  
application for personal assessment 个人入息课税申请书 ~v.mbh  
application of fund 资金应用 G`Nw]_ Z _  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 Z~~6y6p  
appointed actuary 委任精算师 X8$Mzeq  
appointed auditor 委任核数师；委任审计师 ,X4+i8Yc  
appointed trustee 委任的受托人 1 :p'  
appointer 委任人 A'DFY {  
apportioned pro rata 按比例分摊 %8Ff
P5#  
apportionment 分配；分摊 6dRhK+|  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 +[!S[K E  
apportionment formula 分摊方程式 tQ|c.`)W  
apportionment of estate duty 遗产税的分摊 F@i>l{C  
appraisal 估价；评估 qk2E >  
appreciable growth 可观增长 Q[biy{(b8  
appreciable impact 显着影响 )4L2&e`k)(  
appreciable increase 可观增长  GfE>?mG  
appreciation 增值；升值 b&:v6#i  
appreciation against other currencies 相对其他货币升值 [a2]_]E%  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 f+
cb83}n]  
appreciation tax 增值税 S4x9k{Xn  
appropriation 拨款；拨用；拨付 P}v ;d]  
appropriation account 拨款帐目 g"m' C6;  
Appropriation Bill 拨款法案 eU1F7LS  
appropriation-in-aid system 补助拨款办法 '[ t.  
approved assets 核准资产 ,|: .0g[n  
approved basket stock 认可一篮子证券 n1."Qix0  
approved budget 核准预算 *[Z`0AgP  
approved charitable donation 认可慈善捐款 tYu<(Z(l)  
approved charitable institution 认可慈善机构 `Nx@MPo  
approved currency 核准货币；认可货币 $oBs%.Jp  
approved estimates 核准预算 _QL|pLf-  
approved estimates of expenditure 核准开支预算 EZ)b E9  
approved overseas insurer 核准海外保险人 >G6kF!V  
approved overseas trust company 核准海外信托公司 wk|+[Rl;L  
approved pooled investment fund 核准汇集投资基金  J=` 8  
approved provident fund scheme 认可公积金计划 NfV|c~
?d  
approved provision 核准拨款 }?s-$@$R  
approved redeemable share 核准可赎回股份 4z0gyCAC A  
approved regional stock 认可地区性证券 =!'9TS  
approved retirement scheme 认可退休金计划 JbPk C*.  
approved subordinated loan 核准附属贷款 l=CAr  
arbitrage 套戥；套汇；套利 |>;PV4])(  
arbitrageur 套戥者；套汇者 {r_HcI(h  
arbitrary amount 临时款项 /ox7$|Jyr  
arrangement 措施；安排；协定 * ,a F-  
arrears 欠款 nn7LL+h  
arrears of pay 欠付薪酬 |?T=4~b  
arrears of revenue 逾期未收税款；逾期未收的帐项 OcTWq  
articles of association 组织章程；组织细则；组织章程细则 ?^Rp" H
 
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 s2O()u-  
ascertainment of profit 确定利润 \l GD8@,x  
"Asia Clear" “亚洲结算系统”