[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 U7(t >/  
allotment notice 股份配售通知；配股通知 "lT>V)NB'  
allotment of shares 股份分配 W,53|9b@  
allowable 可获宽免；免税的 xV}ybRKV  
allowable business loss 可扣除的营业亏损 7/UdE:~]*=  
allowable expenses 可扣税的支出 |#Q4e51H  
allowance 免税额；津贴；备抵；准备金 Rr!oT?6J?  
allowance for debts 债项的免税额 4b}94e@(N  
allowance for depreciation by wear and tear 耗损折旧免税额 FL/395 <:  
allowance for funeral expenses 殡殓费的免税额 ,Qw\w,  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 iDdmr32E  
allowance for repairs and outgoings 修葺及支出方面的免税额 Di ^7@}kQS  
allowance to debtor 给债务人的津贴 8euh]+  
alteration of capital 资本更改 `;R [*7  
alternate trustee 候补受托人 KsG>,# Q  
amalgamation 合并 E979qKl  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 X^%E"{!nU  
ambit of charges 征税范围；收费范围 Wb7z&vj  
amended valuation 经修订的估值 "+BNas^rF  
American Commodities Exchange 美国商品交易所 .>;}G sN&  
American Express Bank Limited 美国运通银行 {T=rsPp<@  
American Stock Exchange 美国证券交易所 (e~vrSk+)~  
amortization 摊销 Qt VZ)777
 
amount due from banks 存放银行同业的款项 W4ygJL7 6  
amount due from banks abroad 存放海外银行同业的款项 H"n@=DM
Lm  
amount due from holding companies 控股公司欠款 #R#o/@|  
amount due from local banks 存放本港银行同业的款项 Sd\+f6x  
amount due to banks 银行同业的存款 LL}b]B[  
amount due to banks abroad 海外银行同业的存款 Zi4Ektj2  
amount due to holding companies 控股公司存款 |Ox!tvyr  
amount due to local banks 本港银行同业的存款 `(dRb  
amount due to outport banks 外埠银行同业的存款 Q|1X|_hs  
amount for note issue 发行纸币的款额 *9?T?S|^$F  
amount of bond 担保契据的款额 n@e[5f9?x  
amount of consideration 代价款额 B*,Qw_3dG  
amount of contribution 供款数额 #ozQF~
 
amount of indebtedness 负债款额 <M,A:u\qSQ  
amount of principal of the loan 贷款本金额 j\^u_D  
amount of rates chargeable 应征差饷数额 >_m4 idq1  
amount of share capital 股本额 `JrvD  
amount of sums assured 承保款额 f[;l7  
amount of variation 变动幅度 Z^?YTykH  
amount of vote 拨款数额 (d@ =   
amount payable 应付款额 KJ]ejb$  
amount receivable 应收款额 aN}l&4d  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 >8>}o4Q/X  
analysis 分析 : ~R:[ T2P  
ancillary risk 附属风险 TXDb5ZCzM  
annual account 周年帐目；周年帐目报表；年度决算；年结 P:3%#d~q  
annual accounting date 年结日期 $S(q;Y  
annual allowance 每年免税额；年积金；年度津贴；年津 Ts~)0  
annual balance 年度余额 SB<09|2  
annual disposable income 每年可动用收入 cz6\qSh\,  
annual estimates 周年预算 "v9i;Ba>+  
annual fee 年费 Hc"FW5R  
annual general meeting 周年大会 .}6Mj]7?i  
annual growth rate 年增率；每年增长率 $>M A  
annual long-term supplement 长期个案每年补助金 KDmzKOl  
annual pensionable emolument 可供计算退休金的年薪 4t<l9Ilp  
annual report 年报 -1P*4H2a  
Annual Report on the Consumer Price Index 《消费物价指数年报》 -?K?P=B;X  
annual return 周年报表；周年申报表；每年报税表格 Om/mpU/U  
Annual Return Rules 《周年报表规则》 B<A=U r  
annual review of consumer prices 每年消费物价回顾 6?X)'  
annual roll-forward basis 逐年延展方式 }K%y'D  
annual salary 年薪 _);;@T  
annual statement 年度报表；年度决算表 m@W\Pic,j.  
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 j& x=?jX  
annuitant 年金受益人 $kM8E@x2  
annuity 年金 ji~P?5(:  
annuity contract 年金合约 0k7kmDW  
annuity on human life 人寿年金 >aaHN1Ca  
antecedent debt 先前的债项 UVIR P#  
ante-dated cheque 倒填日期支票 V,W":&!x  
anticipated expenditure 预期开支 DwLl}{r'  
anticipated net profit 预期纯利 NL-<K  
anticipated revenue 预期收入 #P'' +$5,  
anti-inflation measure 反通货膨胀措施 Oy `2ccQ#  
anti-inflationary stance 反通货膨胀立场 -UhGacw  
apparent deficit 表面赤字 t'F_1P^*
/  
apparent financial solvency 表面偿债能力 E{-W#}#  
apparent partner 表面合伙人 vMQvq9T}  
application for personal assessment 个人入息课税申请书 =`oQcIkz  
application of fund 资金应用 2\: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 "Y7 ] t:8  
appointed actuary 委任精算师 7z?rx  
appointed auditor 委任核数师；委任审计师 ^z^ UFW  
appointed trustee 委任的受托人 3?"JFfYU,'  
appointer 委任人 UQ ~7,D`=#  
apportioned pro rata 按比例分摊 L< gp "e  
apportionment 分配；分摊 H:DTvv8e{  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 q[}[w!to  
apportionment formula 分摊方程式 2EdKxw3$]  
apportionment of estate duty 遗产税的分摊 J:c]z 9&!  
appraisal 估价；评估 &>Ko}?w  
appreciable growth 可观增长 mR? } gR  
appreciable impact 显着影响 );cu{GY  
appreciable increase 可观增长 w<uK-]t  
appreciation 增值；升值 mN9Uyz5G  
appreciation against other currencies 相对其他货币升值 t[.wx.y&0  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 njk1x  
appreciation tax 增值税 ?xTh}Sky  
appropriation 拨款；拨用；拨付 VS:UVe  
appropriation account 拨款帐目 \*_@`1m  
Appropriation Bill 拨款法案 l9 |x7GB  
appropriation-in-aid system 补助拨款办法 ly{Q>MBM  
approved assets 核准资产 <KFE.\*Z4  
approved basket stock 认可一篮子证券 A-"}aCmik  
approved budget 核准预算 3>`CZ]ip}  
approved charitable donation 认可慈善捐款 '|\et aD  
approved charitable institution 认可慈善机构 &d`z|Gx9  
approved currency 核准货币；认可货币 kUdl2["MZ  
approved estimates 核准预算 `y26OYo  
approved estimates of expenditure 核准开支预算 LE|*Je3a  
approved overseas insurer 核准海外保险人 wlh V!a0>  
approved overseas trust company 核准海外信托公司 @R|Gz/  
approved pooled investment fund 核准汇集投资基金
? Q`Sx  
approved provident fund scheme 认可公积金计划 S[b)`Wi D  
approved provision 核准拨款 +b7}R7:AFH  
approved redeemable share 核准可赎回股份 Q/%(&4>'y  
approved regional stock 认可地区性证券 ,=9e]pQ  
approved retirement scheme 认可退休金计划 |vZ\tQ  
approved subordinated loan 核准附属贷款 sI u{_b  
arbitrage 套戥；套汇；套利 Vs1j9P|G  
arbitrageur 套戥者；套汇者 #L{+
V?  
arbitrary amount 临时款项 GnE%C2L-  
arrangement 措施；安排；协定 ;JcOm&d/hk  
arrears 欠款 j;tT SNF  
arrears of pay 欠付薪酬 QL>G-Rp  
arrears of revenue 逾期未收税款；逾期未收的帐项 M1MpR+7S  
articles of association 组织章程；组织细则；组织章程细则 I$Q%iZ{  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 u#8J`%g  
ascertainment of profit 确定利润 s_=/p5\  
"Asia Clear" “亚洲结算系统”