[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 mne?r3d  
allotment notice 股份配售通知；配股通知 p7Xe[94d^  
allotment of shares 股份分配 S^zt>  
allowable 可获宽免；免税的 GKg&lM!O$  
allowable business loss 可扣除的营业亏损 [S:{$4&  
allowable expenses 可扣税的支出  0rA&Q0  
allowance 免税额；津贴；备抵；准备金
#GVf+8"  
allowance for debts 债项的免税额 2 {I(A2  
allowance for depreciation by wear and tear 耗损折旧免税额 UXd nN;0  
allowance for funeral expenses 殡殓费的免税额 rGt/ /6  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 =[D '3JB  
allowance for repairs and outgoings 修葺及支出方面的免税额 vIQu"J&fE  
allowance to debtor 给债务人的津贴 U=vh_NHj  
alteration of capital 资本更改 9e _8Z@|  
alternate trustee 候补受托人 XD8Q2un  
amalgamation 合并 {kdS t1  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 !\hUjM+(}  
ambit of charges 征税范围；收费范围 !zR1CM  
amended valuation 经修订的估值 I%b}qC"5M  
American Commodities Exchange 美国商品交易所
~2L]K4Z^  
American Express Bank Limited 美国运通银行 I$R
a*r  
American Stock Exchange 美国证券交易所 Oe_*(q&  
amortization 摊销 _9B ^@~  
amount due from banks 存放银行同业的款项 :H8`z8=0f{  
amount due from banks abroad 存放海外银行同业的款项 ;W2Rl%z88  
amount due from holding companies 控股公司欠款 C8bBOC(  
amount due from local banks 存放本港银行同业的款项 y yqya[-11  
amount due to banks 银行同业的存款 )Zbrg~-@  
amount due to banks abroad 海外银行同业的存款 ]N4?*S*jd)  
amount due to holding companies 控股公司存款 XnNU-UCX  
amount due to local banks 本港银行同业的存款 4.&hV?Kxz  
amount due to outport banks 外埠银行同业的存款 XR@C^d  
amount for note issue 发行纸币的款额 YacLYo#  
amount of bond 担保契据的款额 KwxO%/-}S  
amount of consideration 代价款额 6 66f
;h  
amount of contribution 供款数额 %kXg|9Bx!  
amount of indebtedness 负债款额 b!gvvg<  
amount of principal of the loan 贷款本金额 `F,*NESv  
amount of rates chargeable 应征差饷数额 cP,bob ]  
amount of share capital 股本额 (-bLP
 
amount of sums assured 承保款额 Sft +Gb6  
amount of variation 变动幅度 RS9mAeX4h  
amount of vote 拨款数额 n/vKxtW  
amount payable 应付款额 -d8U Hc  
amount receivable 应收款额 UWIw/(Mv/]  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 7]pi.1i  
analysis 分析 >21f
%Z  
ancillary risk 附属风险 u0?,CQPL  
annual account 周年帐目；周年帐目报表；年度决算；年结 Z+M* z;  
annual accounting date 年结日期 mZ!1Vh  
annual allowance 每年免税额；年积金；年度津贴；年津 >og- jz  
annual balance 年度余额 a%N
SL6  
annual disposable income 每年可动用收入 _I A{I  
annual estimates 周年预算 +S C;@'  
annual fee 年费 [ m#| [%  
annual general meeting 周年大会 TZ>_N;jTZ  
annual growth rate 年增率；每年增长率 wzN GL{3  
annual long-term supplement 长期个案每年补助金 {~a+dEz  
annual pensionable emolument 可供计算退休金的年薪 e>~7RN  
annual report 年报 E@N& Y1t  
Annual Report on the Consumer Price Index 《消费物价指数年报》 am(jmf::  
annual return 周年报表；周年申报表；每年报税表格 /AhN$)(
O  
Annual Return Rules 《周年报表规则》
#z&@f  
annual review of consumer prices 每年消费物价回顾 fXfO9{E  
annual roll-forward basis 逐年延展方式 ;lU]ilYv  
annual salary 年薪 :I/i"g7<  
annual statement 年度报表；年度决算表 c@<vFoq  
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 TW)~&;1
l  
annuitant 年金受益人 ^f_4w|u,+  
annuity 年金 e0cVg  
annuity contract 年金合约 x!^u$5c  
annuity on human life 人寿年金 Udl8?EVSz  
antecedent debt 先前的债项 BELx
aV,  
ante-dated cheque 倒填日期支票 #24eogo~  
anticipated expenditure 预期开支 XPd@>2  
anticipated net profit 预期纯利 h&O8e;S#  
anticipated revenue 预期收入 k%2Rv4)hU  
anti-inflation measure 反通货膨胀措施 f>kW\uC  
anti-inflationary stance 反通货膨胀立场 MQ7Hn
;`B  
apparent deficit 表面赤字 } R s@  
apparent financial solvency 表面偿债能力 'pQ\BH  
apparent partner 表面合伙人 {ZR>`'^:  
application for personal assessment 个人入息课税申请书 vzPuk|q3  
application of fund 资金应用 ON q=bI*  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 HI%#S&d  
appointed actuary 委任精算师 `S+B-I0  
appointed auditor 委任核数师；委任审计师 VY]L<4BfGL  
appointed trustee 委任的受托人 8sz| 9~  
appointer 委任人 o|O|e9m(  
apportioned pro rata 按比例分摊 p"ElO,\  
apportionment 分配；分摊 p|,3X*-ynx  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 ae-hQ
F&  
apportionment formula 分摊方程式 u{d\3-]/  
apportionment of estate duty 遗产税的分摊 +204.Yj?D  
appraisal 估价；评估 A$;"9F@  
appreciable growth 可观增长 ),;O 3:n  
appreciable impact 显着影响 NpN-''B\  
appreciable increase 可观增长 3,[#%}1(S  
appreciation 增值；升值 K%
iA-h  
appreciation against other currencies 相对其他货币升值 hH])0C  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 lOJ3_8  
appreciation tax 增值税 E whCX'Vaj  
appropriation 拨款；拨用；拨付 @24)*d^1  
appropriation account 拨款帐目 q{E44 eQ7F  
Appropriation Bill 拨款法案 Pt^SlX^MM
 
appropriation-in-aid system 补助拨款办法 X^c2  
approved assets 核准资产 +q-/~G'  
approved basket stock 认可一篮子证券 9fQFsI  
approved budget 核准预算 qr|v|Ejd~  
approved charitable donation 认可慈善捐款 o b,%); m  
approved charitable institution 认可慈善机构 QnN cGH  
approved currency 核准货币；认可货币 "CcdwWM  
approved estimates 核准预算 \I[50eh|  
approved estimates of expenditure 核准开支预算 nlsif  
approved overseas insurer 核准海外保险人 n) xLEx,  
approved overseas trust company 核准海外信托公司 &8R!`uh1  
approved pooled investment fund 核准汇集投资基金 4Ow0g-{  
approved provident fund scheme 认可公积金计划 5?M d  
approved provision 核准拨款 &w"1VOV<  
approved redeemable share 核准可赎回股份 Htn''adg5  
approved regional stock 认可地区性证券 /ij)[WK@  
approved retirement scheme 认可退休金计划  SG@-b(  
approved subordinated loan 核准附属贷款 r>Rm=eKJ  
arbitrage 套戥；套汇；套利 '7;b+Vbl#  
arbitrageur 套戥者；套汇者 io{\+%;b~  
arbitrary amount 临时款项 C0v1x=(xiM  
arrangement 措施；安排；协定 =QQTHL{3  
arrears 欠款 f9FEH7S68  
arrears of pay 欠付薪酬 !gbPxfH:6  
arrears of revenue 逾期未收税款；逾期未收的帐项 H)VzPe#{  
articles of association 组织章程；组织细则；组织章程细则 _jCk)3KO  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 RW I7eC  
ascertainment of profit 确定利润 7ea<2va,  
"Asia Clear" “亚洲结算系统”