[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 zvDg1p  
allotment notice 股份配售通知；配股通知 ]]InD N  
allotment of shares 股份分配 #S*@RKSE|7  
allowable 可获宽免；免税的 "!fvEE  
allowable business loss 可扣除的营业亏损 ^2|G0d@.:  
allowable expenses 可扣税的支出 {m<NPtp910  
allowance 免税额；津贴；备抵；准备金 .5t|FJ]`$  
allowance for debts 债项的免税额 "1-|ahW  
allowance for depreciation by wear and tear 耗损折旧免税额 ';CL;A;  
allowance for funeral expenses 殡殓费的免税额 7 [b]%i  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 OLl?1  
allowance for repairs and outgoings 修葺及支出方面的免税额 _:0)uR LS  
allowance to debtor 给债务人的津贴 ]Uy cT3A  
alteration of capital 资本更改 Y!+q3`-%T  
alternate trustee 候补受托人 ql+tqgo  
amalgamation 合并 5@:c6(5$  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 pYtvenBy  
ambit of charges 征税范围；收费范围 $PNS`@B  
amended valuation 经修订的估值 y5v}EX`m&  
American Commodities Exchange 美国商品交易所 r=`]L-}V  
American Express Bank Limited 美国运通银行 t!u{sr{j=  
American Stock Exchange 美国证券交易所 UImd*;2TE  
amortization 摊销 |.qK69  
amount due from banks 存放银行同业的款项 ,o_Ur.UJ  
amount due from banks abroad 存放海外银行同业的款项 ]h`<E~  
amount due from holding companies 控股公司欠款 :We}l;.jQ  
amount due from local banks 存放本港银行同业的款项 o|FY-+  
amount due to banks 银行同业的存款 --32kuF&(  
amount due to banks abroad 海外银行同业的存款 [xrM){ItW  
amount due to holding companies 控股公司存款 QIcg4\d%s  
amount due to local banks 本港银行同业的存款 e@GR[0~  
amount due to outport banks 外埠银行同业的存款 M<sY_< z  
amount for note issue 发行纸币的款额 }'FNGn.~#  
amount of bond 担保契据的款额 m V U(b,  
amount of consideration 代价款额 ,J(+%#$UT  
amount of contribution 供款数额 dWCUZ,6}  
amount of indebtedness 负债款额 =,UuQJ,l  
amount of principal of the loan 贷款本金额 X`,]@c%C`  
amount of rates chargeable 应征差饷数额 N?7vcN+-t)  
amount of share capital 股本额 p-6(>,+E[  
amount of sums assured 承保款额 ]Q%|69H}B  
amount of variation 变动幅度 UB4M=R|  
amount of vote 拨款数额 T9c=As_EM  
amount payable 应付款额 #]BpTpRAe<  
amount receivable 应收款额 w^.^XK4v.  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 8" x+^  
analysis 分析 KyqFeR  
ancillary risk 附属风险 yXpU)|o  
annual account 周年帐目；周年帐目报表；年度决算；年结 `D#3  
annual accounting date 年结日期 :=0XT`iY  
annual allowance 每年免税额；年积金；年度津贴；年津 T{L{<+9%  
annual balance 年度余额 5_d=~whO&2  
annual disposable income 每年可动用收入 2K8?S  
annual estimates 周年预算 R m{\ R  
annual fee 年费 xEA%UFB.!G  
annual general meeting 周年大会 )k@+8Yfa1p  
annual growth rate 年增率；每年增长率 (IrX
\Y  
annual long-term supplement 长期个案每年补助金 *@C4~Zo  
annual pensionable emolument 可供计算退休金的年薪 WLb*\  
annual report 年报 NWGSUUa  
Annual Report on the Consumer Price Index 《消费物价指数年报》 =t+{)d.w  
annual return 周年报表；周年申报表；每年报税表格 )ny,vcU]  
Annual Return Rules 《周年报表规则》 CkJU5D  
annual review of consumer prices 每年消费物价回顾 V?k"BU  
annual roll-forward basis 逐年延展方式 /eoS$q  
annual salary 年薪 zW@OSKq4  
annual statement 年度报表；年度决算表 CD]2a@j{  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 d^&F%)AT  
annuitant 年金受益人 e|L$e0  
annuity 年金 )>! IY Q  
annuity contract 年金合约 I3 %P_oW'  
annuity on human life 人寿年金 'k9?n)<DW  
antecedent debt 先前的债项 a-`OE"  
ante-dated cheque 倒填日期支票 4HG@moYn@  
anticipated expenditure 预期开支 Ozygr?*X  
anticipated net profit 预期纯利 4E Hb  
anticipated revenue 预期收入 )6S ;w7  
anti-inflation measure 反通货膨胀措施 .CrrjS w  
anti-inflationary stance 反通货膨胀立场 2Qoj>Wy{  
apparent deficit 表面赤字 "!yKX(aTX  
apparent financial solvency 表面偿债能力 &zCqF
=/9U  
apparent partner 表面合伙人 /f_c?|  
application for personal assessment 个人入息课税申请书 {
(DD~~)D  
application of fund 资金应用 !eoN  
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 ^UF]%qqOn  
appointed actuary 委任精算师 M!=WBw8Y]a  
appointed auditor 委任核数师；委任审计师 dh7PpuN{  
appointed trustee 委任的受托人 CIM9~:\  
appointer 委任人 3X+uJb2  
apportioned pro rata 按比例分摊 a.|4`*1[;  
apportionment 分配；分摊 x04JU$@  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 a<.7q1F  
apportionment formula 分摊方程式 ^6?NYHMr=  
apportionment of estate duty 遗产税的分摊 cx]O#b6B.  
appraisal 估价；评估 dYg}qad5:  
appreciable growth 可观增长 @-z#vJ5Qe{  
appreciable impact 显着影响 M
y:9  
appreciable increase 可观增长 /!o(Y8e>x  
appreciation 增值；升值 z.H*"r  
appreciation against other currencies 相对其他货币升值 ASuxty  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 8ycmvpJ  
appreciation tax 增值税 { __Z\D2I  
appropriation 拨款；拨用；拨付 _v=@MOI/J  
appropriation account 拨款帐目 q%4l!gzF3  
Appropriation Bill 拨款法案 gTK5z.]  
appropriation-in-aid system 补助拨款办法 +uF!.!}  
approved assets 核准资产 Ag
sMk  
approved basket stock 认可一篮子证券 9T47U; _)  
approved budget 核准预算 @jW_ rj:<  
approved charitable donation 认可慈善捐款 2Yx6.e<  
approved charitable institution 认可慈善机构 d[.kGytUt  
approved currency 核准货币；认可货币 > 4:W:;R  
approved estimates 核准预算 (~oUd4  
approved estimates of expenditure 核准开支预算 -aiQp@^/J  
approved overseas insurer 核准海外保险人 +#5nk,1c>  
approved overseas trust company 核准海外信托公司 U[z Y0B  
approved pooled investment fund 核准汇集投资基金 R v9?<]  
approved provident fund scheme 认可公积金计划 o~ .[sn5l-  
approved provision 核准拨款 oZ1#.o{  
approved redeemable share 核准可赎回股份 r}i<c
yL  
approved regional stock 认可地区性证券 &XosD
t  
approved retirement scheme 认可退休金计划 =2#a@D6Bl  
approved subordinated loan 核准附属贷款 O)MKEMuA  
arbitrage 套戥；套汇；套利 \?[#>L4  
arbitrageur 套戥者；套汇者 d\`A ^  
arbitrary amount 临时款项 ^4Ra$<  
arrangement 措施；安排；协定 PsDks3cG  
arrears 欠款 ND
\&#  
arrears of pay 欠付薪酬 &\][:kG;  
arrears of revenue 逾期未收税款；逾期未收的帐项 cL&V2I5O  
articles of association 组织章程；组织细则；组织章程细则 ;T2)nSAqt  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 v]g/ 5qI&  
ascertainment of profit 确定利润 buo_H@@p{s  
"Asia Clear" “亚洲结算系统”