[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 )Ii`/I^  
allotment notice 股份配售通知；配股通知 RU=
\eD  
allotment of shares 股份分配 !
x:{"  
allowable 可获宽免；免税的 PJ4/E  
allowable business loss 可扣除的营业亏损 ~;z] _`_Va  
allowable expenses 可扣税的支出 >9mj/P D  
allowance 免税额；津贴；备抵；准备金 g!.piG|  
allowance for debts 债项的免税额 &uF~t |!c  
allowance for depreciation by wear and tear 耗损折旧免税额 KLW>O_+   
allowance for funeral expenses 殡殓费的免税额 %wXjP`#  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 spTz}p^\O  
allowance for repairs and outgoings 修葺及支出方面的免税额 A|4om=MO  
allowance to debtor 给债务人的津贴 E=CAWj\  
alteration of capital 资本更改 j{'_sI{{  
alternate trustee 候补受托人 Cn{v\Q~.4
 
amalgamation 合并 HI{h>g T  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 d#XgO5eyO  
ambit of charges 征税范围；收费范围 f_$hK9I  
amended valuation 经修订的估值 OSfT\8YA  
American Commodities Exchange 美国商品交易所 5]up%.  
American Express Bank Limited 美国运通银行 ]l C2YD}  
American Stock Exchange 美国证券交易所 7M _ mR Vh  
amortization 摊销 4x&Dz0[[S  
amount due from banks 存放银行同业的款项 @/?i|!6  
amount due from banks abroad 存放海外银行同业的款项 ,(Ol]W}  
amount due from holding companies 控股公司欠款 UmvnVmnv  
amount due from local banks 存放本港银行同业的款项  A'rd1"K  
amount due to banks 银行同业的存款 kI9I{ &J&  
amount due to banks abroad 海外银行同业的存款 d=meh4Y  
amount due to holding companies 控股公司存款 \NMqlxp2  
amount due to local banks 本港银行同业的存款 =+UtAf<n  
amount due to outport banks 外埠银行同业的存款 S-}c_zbl;  
amount for note issue 发行纸币的款额 VKZP\]$XG  
amount of bond 担保契据的款额 hJ]Oa7r  
amount of consideration 代价款额 `)5WA{z  
amount of contribution 供款数额 _WvVF*Q"k  
amount of indebtedness 负债款额 S[2?,C<2=  
amount of principal of the loan 贷款本金额 pW@W-k:u  
amount of rates chargeable 应征差饷数额 :aBxyS*}G  
amount of share capital 股本额 kX+9U"` C  
amount of sums assured 承保款额 |1tpXpe  
amount of variation 变动幅度 Y#Q!mbp  
amount of vote 拨款数额  RD"-(T  
amount payable 应付款额 9od*N$  
amount receivable 应收款额 ]M
l  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 8B &EH+  
analysis 分析 8AFc=Wx  
ancillary risk 附属风险 }eW<P079  
annual account 周年帐目；周年帐目报表；年度决算；年结 54Rp0otv  
annual accounting date 年结日期 UimofFmI%  
annual allowance 每年免税额；年积金；年度津贴；年津 Su7N?X!  
annual balance 年度余额 x>B\2;  
annual disposable income 每年可动用收入 Pzq^x]  
annual estimates 周年预算 qEXN}P
q<  
annual fee 年费 SepwMB4@  
annual general meeting 周年大会 3~bB2APk  
annual growth rate 年增率；每年增长率 y yljyE  
annual long-term supplement 长期个案每年补助金 vG'#5%,|  
annual pensionable emolument 可供计算退休金的年薪 .#bf9JOE  
annual report 年报
lq"X_M$  
Annual Report on the Consumer Price Index 《消费物价指数年报》 Ky"FL  
annual return 周年报表；周年申报表；每年报税表格 * 30K}&T  
Annual Return Rules 《周年报表规则》 Q&vdBO/  
annual review of consumer prices 每年消费物价回顾 J<+f7L  
annual roll-forward basis 逐年延展方式 xSd&xwP  
annual salary 年薪 k9OGnCW\  
annual statement 年度报表；年度决算表 2b"Dk
Jj'  
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 cQuL9Xo  
annuitant 年金受益人 qe#5;
#  
annuity 年金 zsQ|L wQ  
annuity contract 年金合约 ~a[/l  
annuity on human life 人寿年金 z2t+1In,  
antecedent debt 先前的债项 ih/E,B"  
ante-dated cheque 倒填日期支票 3.?be.cq  
anticipated expenditure 预期开支 6];3h>c]N  
anticipated net profit 预期纯利 L?ht^ H  
anticipated revenue 预期收入 #f) TAA  
anti-inflation measure 反通货膨胀措施 rkR5>S( 2M  
anti-inflationary stance 反通货膨胀立场 m!Z<\2OP  
apparent deficit 表面赤字 :=;{w~D  
apparent financial solvency 表面偿债能力 t!3N|
`x  
apparent partner 表面合伙人 f0sGE5  
application for personal assessment 个人入息课税申请书 -grf7w^  
application of fund 资金应用 G2 kU_  
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 [Cv./hE
Qi  
appointed actuary 委任精算师 $ch`.$wx  
appointed auditor 委任核数师；委任审计师 ebI2gEu;a  
appointed trustee 委任的受托人 vuPNru" 2  
appointer 委任人 a24 AmoWx  
apportioned pro rata 按比例分摊 KH;~VR8"/  
apportionment 分配；分摊 30uPDDvar  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 i
cTpx#|=  
apportionment formula 分摊方程式 iO
5g30l  
apportionment of estate duty 遗产税的分摊 d
REY m}1  
appraisal 估价；评估 sd\p[MXX  
appreciable growth 可观增长 ft(o-f7,  
appreciable impact 显着影响 &N/t%q  
appreciable increase 可观增长 !Yb !Au[  
appreciation 增值；升值 &;d N:F;  
appreciation against other currencies 相对其他货币升值 vHpw?
(]
 
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 BNNM$.ZIQ  
appreciation tax 增值税 rMxIujx  
appropriation 拨款；拨用；拨付 Mz6(M,hkq  
appropriation account 拨款帐目 1B2#uhT]r  
Appropriation Bill 拨款法案 ZAgXz{!H(  
appropriation-in-aid system 补助拨款办法 (8h4\utA  
approved assets 核准资产 H/*ol^X7  
approved basket stock 认可一篮子证券 950N\Y@u  
approved budget 核准预算 !="q"X/*  
approved charitable donation 认可慈善捐款 ~SQxFAto  
approved charitable institution 认可慈善机构 N~O
3KG q  
approved currency 核准货币；认可货币 zk8)!Af  
approved estimates 核准预算 k(dakFaC^  
approved estimates of expenditure 核准开支预算 h
vw9i7#  
approved overseas insurer 核准海外保险人 zW%Em81Wd  
approved overseas trust company 核准海外信托公司 &su'znLV  
approved pooled investment fund 核准汇集投资基金 &[-(=43@  
approved provident fund scheme 认可公积金计划 )Wk_|zO-  
approved provision 核准拨款 ~#*C,4m  
approved redeemable share 核准可赎回股份 h
HE~
/U  
approved regional stock 认可地区性证券 w7U]-MW6A*  
approved retirement scheme 认可退休金计划 |^1U<'oM#  
approved subordinated loan 核准附属贷款 #%p44% W  
arbitrage 套戥；套汇；套利 ^b+>r  
arbitrageur 套戥者；套汇者 NVv <vu  
arbitrary amount 临时款项 29RP$$gR  
arrangement 措施；安排；协定 f"5O'QHGQK  
arrears 欠款 :'Qiwf&  
arrears of pay 欠付薪酬 ,D+ydr  
arrears of revenue 逾期未收税款；逾期未收的帐项 {\l  
articles of association 组织章程；组织细则；组织章程细则 pd'0|  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 ?N<My&E  
ascertainment of profit 确定利润 INi$-Y+  
"Asia Clear" “亚洲结算系统”