[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 >oB ?  
allotment notice 股份配售通知；配股通知 ^EUQ449<p  
allotment of shares 股份分配 E =  ^-Z  
allowable 可获宽免；免税的 rl41#6  
allowable business loss 可扣除的营业亏损 ls]Elo8h1f  
allowable expenses 可扣税的支出 9Mut p4#  
allowance 免税额；津贴；备抵；准备金 `F@f?*s:  
allowance for debts 债项的免税额 "$4hv6 s  
allowance for depreciation by wear and tear 耗损折旧免税额 s'2y%E#  
allowance for funeral expenses 殡殓费的免税额 :e52hK1[T  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 Q.uR<C6)v  
allowance for repairs and outgoings 修葺及支出方面的免税额 Ic_tc  
allowance to debtor 给债务人的津贴 /$<JCNGv  
alteration of capital 资本更改 R+x%r&L5F  
alternate trustee 候补受托人 &a~L_`\'  
amalgamation 合并 X.:
_"+I;  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 W>VAbm  
ambit of charges 征税范围；收费范围 a6OrE*x:D  
amended valuation 经修订的估值 ^>t-v  
American Commodities Exchange 美国商品交易所 <"{+  
American Express Bank Limited 美国运通银行 FBE @pd  
American Stock Exchange 美国证券交易所 ( / G)"]  
amortization 摊销 .v$ue`  
amount due from banks 存放银行同业的款项 }.w#X  
amount due from banks abroad 存放海外银行同业的款项 R|6R I}  
amount due from holding companies 控股公司欠款 :v''"+\  
amount due from local banks 存放本港银行同业的款项 =/M$ <+  
amount due to banks 银行同业的存款 8o%E&Jg:  
amount due to banks abroad 海外银行同业的存款 U8Cw7u2  
amount due to holding companies 控股公司存款 ~rQ4n9G  
amount due to local banks 本港银行同业的存款 i:AjWC@]  
amount due to outport banks 外埠银行同业的存款 t>m8iS>  
amount for note issue 发行纸币的款额 U3(L.8(sA  
amount of bond 担保契据的款额 lu<Np9/5<  
amount of consideration 代价款额 60(}_ %  
amount of contribution 供款数额  zd.1  
amount of indebtedness 负债款额 EgkZ$ah  
amount of principal of the loan 贷款本金额 Z&BM%.NZJ  
amount of rates chargeable 应征差饷数额 ^ON-#  
amount of share capital 股本额
Xt nIK  
amount of sums assured 承保款额 W8\PCXnsfl  
amount of variation 变动幅度 n">?LN-DC  
amount of vote 拨款数额 tP/GDC;  
amount payable 应付款额 LS*{]@8q  
amount receivable 应收款额 =]2 b8  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 fbi H   
analysis 分析 la!1[VeL  
ancillary risk 附属风险 ]JGKL5~p  
annual account 周年帐目；周年帐目报表；年度决算；年结 ~x76{.gT  
annual accounting date 年结日期 qQ2  
annual allowance 每年免税额；年积金；年度津贴；年津 x)%% 5  
annual balance 年度余额 6C@0[Q\ER  
annual disposable income 每年可动用收入 6kgCS{MZ  
annual estimates 周年预算 'Hcd&3a  
annual fee 年费 (UbR%A|v;  
annual general meeting 周年大会 K gR1El.r  
annual growth rate 年增率；每年增长率 )<
X=z  
annual long-term supplement 长期个案每年补助金 ?Xy w<fMQ  
annual pensionable emolument 可供计算退休金的年薪 \H"/2o%l")  
annual report 年报 dn:|m^<)  
Annual Report on the Consumer Price Index 《消费物价指数年报》 mmh nw(/  
annual return 周年报表；周年申报表；每年报税表格 2_B;  
Annual Return Rules 《周年报表规则》 ~2;&pZ$  
annual review of consumer prices 每年消费物价回顾 1o"y%*"
 
annual roll-forward basis 逐年延展方式 4n`[SN  
annual salary 年薪 }0(vR_x  
annual statement 年度报表；年度决算表 Bh.6:9{  
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 t*ri`}a{v  
annuitant 年金受益人 VO\S>kw  
annuity 年金 @k#z&@b  
annuity contract 年金合约 f@,hO5h(_|  
annuity on human life 人寿年金 /cn/[O9  
antecedent debt 先前的债项 n57c^/A*  
ante-dated cheque 倒填日期支票 \&l*e  
anticipated expenditure 预期开支 h|$zHm  
anticipated net profit 预期纯利 T-<>)N5y  
anticipated revenue 预期收入 HfZ (U5~  
anti-inflation measure 反通货膨胀措施 6+{nw}e8  
anti-inflationary stance 反通货膨胀立场 AVdd?Ew  
apparent deficit 表面赤字 Wr}a\}R  
apparent financial solvency 表面偿债能力 D8<0zxc=(  
apparent partner 表面合伙人 :IOn`mRYu  
application for personal assessment 个人入息课税申请书 7,&3=R<
 
application of fund 资金应用
gFH;bZU  
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 v/4X[6(  
appointed actuary 委任精算师 ta+"lM7A}$  
appointed auditor 委任核数师；委任审计师 [|
P]St-  
appointed trustee 委任的受托人 XO8 H]  
appointer 委任人 $6]x,C t  
apportioned pro rata 按比例分摊 WZDokSR  
apportionment 分配；分摊 &6~ncQWu  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 AQ_#uxI'oa  
apportionment formula 分摊方程式 <_FF~l j  
apportionment of estate duty 遗产税的分摊 k(w9vt0?  
appraisal 估价；评估 &p(*i@Ms  
appreciable growth 可观增长 }
f0^9(  
appreciable impact 显着影响 S^sW.(I  
appreciable increase 可观增长 ix_$Ok  
appreciation 增值；升值 rE' %MiIK  
appreciation against other currencies 相对其他货币升值 E<fwl1<88  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 _4x[}e7KF  
appreciation tax 增值税 A16-  
appropriation 拨款；拨用；拨付 [W7\c;Do  
appropriation account 拨款帐目 O#89M%  
Appropriation Bill 拨款法案 [fJFH^&?hr  
appropriation-in-aid system 补助拨款办法 P^d.,  
approved assets 核准资产 ^ZViQ$a"h;  
approved basket stock 认可一篮子证券 rym\5 `)  
approved budget 核准预算 bvxxE/?Ni  
approved charitable donation 认可慈善捐款 cJp1 <R  
approved charitable institution 认可慈善机构 z2EI"'4\9  
approved currency 核准货币；认可货币 ysw6hVb  
approved estimates 核准预算 J*W;{Vty  
approved estimates of expenditure 核准开支预算 D9pxe qf+=  
approved overseas insurer 核准海外保险人 IWbp^l+!t  
approved overseas trust company 核准海外信托公司 L-oPb)  
approved pooled investment fund 核准汇集投资基金 ^.$r1/U  
approved provident fund scheme 认可公积金计划 pZ|nn  
approved provision 核准拨款 )jQe K  
approved redeemable share 核准可赎回股份 ct4)faM  
approved regional stock 认可地区性证券 crOtQ
 
approved retirement scheme 认可退休金计划 M
CO$>QL  
approved subordinated loan 核准附属贷款 n46PQm%p  
arbitrage 套戥；套汇；套利 L"zgBB?K6  
arbitrageur 套戥者；套汇者 H
S7 G_  
arbitrary amount 临时款项 ]ge^J3az$u  
arrangement 措施；安排；协定 V IRv  
arrears 欠款 aD JjVD  
arrears of pay 欠付薪酬 nm

%4L  
arrears of revenue 逾期未收税款；逾期未收的帐项 uEi.nSp)S  
articles of association 组织章程；组织细则；组织章程细则 W$ d{  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 7^Q$pT>  
ascertainment of profit 确定利润 ,-NLUS "w  
"Asia Clear" “亚洲结算系统”