[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 ;y1Q6eN  
allotment notice 股份配售通知；配股通知 Yp mYxd^  
allotment of shares 股份分配 yoS? s  
allowable 可获宽免；免税的 aV|9H  
allowable business loss 可扣除的营业亏损 a.kbov(  
allowable expenses 可扣税的支出 tP(h9|[
N  
allowance 免税额；津贴；备抵；准备金 I:=dG[\h2  
allowance for debts 债项的免税额 }[!92WS/ee  
allowance for depreciation by wear and tear 耗损折旧免税额 !G?gsW0\h  
allowance for funeral expenses 殡殓费的免税额 qVgd(?hJ#  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 :tj-gDa\Y  
allowance for repairs and outgoings 修葺及支出方面的免税额 b2)\ MNH  
allowance to debtor 给债务人的津贴 ,YLF+^w-  
alteration of capital 资本更改 kgW @RD|  
alternate trustee 候补受托人 8q ^o.+9  
amalgamation 合并 K4%/!`  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 @;^Y7po6u  
ambit of charges 征税范围；收费范围 7$uJ7`e  
amended valuation 经修订的估值 p EusTP  
American Commodities Exchange 美国商品交易所 ?IhB-fd>@  
American Express Bank Limited 美国运通银行 %&+59vq   
American Stock Exchange 美国证券交易所 LN^f1/b*  
amortization 摊销 U ?b".hJ2  
amount due from banks 存放银行同业的款项 WeJ@xL  
amount due from banks abroad 存放海外银行同业的款项 jna;0)  
amount due from holding companies 控股公司欠款 !xK=#pa  
amount due from local banks 存放本港银行同业的款项 PuCc2'#  
amount due to banks 银行同业的存款 Ciihsm  
amount due to banks abroad 海外银行同业的存款 fi%r<]@  
amount due to holding companies 控股公司存款 ?S[Y:<R{:  
amount due to local banks 本港银行同业的存款 %J7UP4  
amount due to outport banks 外埠银行同业的存款 eV!L^>>>  
amount for note issue 发行纸币的款额 9lzQ\}  
amount of bond 担保契据的款额 (-^bj  
amount of consideration 代价款额 $dg9z}D  
amount of contribution 供款数额 R.RSQk7;  
amount of indebtedness 负债款额 EbK0j?  
amount of principal of the loan 贷款本金额 4<S'  
amount of rates chargeable 应征差饷数额 mY-hN|  
amount of share capital 股本额 _GA$6#]  
amount of sums assured 承保款额  F4C!CUI  
amount of variation 变动幅度 :0~QRc-u  
amount of vote 拨款数额 pbBoy+.>  
amount payable 应付款额 hv)8K'u
 
amount receivable 应收款额 l|"6yB |  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 PlxIfL  
analysis 分析 Te
-Amu  
ancillary risk 附属风险 ~}ovuf=%  
annual account 周年帐目；周年帐目报表；年度决算；年结 E`;;&V q-  
annual accounting date 年结日期 3vic(^Qh  
annual allowance 每年免税额；年积金；年度津贴；年津 zF& =U`v  
annual balance 年度余额 LJ To\^*  
annual disposable income 每年可动用收入 oh-|'5+,;h  
annual estimates 周年预算 w=_Jc8/.  
annual fee 年费 CboLH0Fa  
annual general meeting 周年大会 QWO]`q`|  
annual growth rate 年增率；每年增长率 zr_yO`{  
annual long-term supplement 长期个案每年补助金 !DXNo(:r  
annual pensionable emolument 可供计算退休金的年薪 >s EjR!  
annual report 年报 J7$_VP  
Annual Report on the Consumer Price Index 《消费物价指数年报》 X9=N%GY[  
annual return 周年报表；周年申报表；每年报税表格 4YROB912
 
Annual Return Rules 《周年报表规则》 Ol@ _(U  
annual review of consumer prices 每年消费物价回顾 3=.Y,ENM;  
annual roll-forward basis 逐年延展方式 $95~5]-nh  
annual salary 年薪 `C72sA{M.  
annual statement 年度报表；年度决算表 x?,9_va]  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 VD7i52x S  
annuitant 年金受益人 \=2m7v#E  
annuity 年金 9<1F[SS<s9  
annuity contract 年金合约 -*ELLY[  
annuity on human life 人寿年金 :}}%#/nd  
antecedent debt 先前的债项 J%rP$O$  
ante-dated cheque 倒填日期支票 zqySm)o]  
anticipated expenditure 预期开支 JAb 6zpP  
anticipated net profit 预期纯利 x~DLW1I  
anticipated revenue 预期收入 2.I^Xf2  
anti-inflation measure 反通货膨胀措施 MmoR~~*  
anti-inflationary stance 反通货膨胀立场 fb]S-z(  
apparent deficit 表面赤字 7(k^a)~PL  
apparent financial solvency 表面偿债能力 S;\R!%t_  
apparent partner 表面合伙人 ]ya; v '  
application for personal assessment 个人入息课税申请书 wxQ>ifi9Z  
application of fund 资金应用 e{w>%)rcP  
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 +OaUP*\Dd  
appointed actuary 委任精算师 WCq /c6 D  
appointed auditor 委任核数师；委任审计师 \_]En43mg  
appointed trustee 委任的受托人 ,J=P,](  
appointer 委任人 2)0b2QbQ
 
apportioned pro rata 按比例分摊 #;VA5<M8  
apportionment 分配；分摊 v4vf}.L]  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 .K8w8X/3  
apportionment formula 分摊方程式 S/A1RUt  
apportionment of estate duty 遗产税的分摊 EMvHFu   
appraisal 估价；评估 {,$rkwW  
appreciable growth 可观增长 !7p}C-RZp  
appreciable impact 显着影响  np$zo  
appreciable increase 可观增长 DT(d@upH  
appreciation 增值；升值 2a=sm1?  
appreciation against other currencies 相对其他货币升值 Gpj* V|J  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 @E9" Zv-$  
appreciation tax 增值税 a$11PBi[9  
appropriation 拨款；拨用；拨付 k#>hg#G  
appropriation account 拨款帐目 v({N:ya  
Appropriation Bill 拨款法案 #(;<-7M2  
appropriation-in-aid system 补助拨款办法 cD}S f>  
approved assets 核准资产 ,ZE?{G{tuj  
approved basket stock 认可一篮子证券 Jl<ns,Zg  
approved budget 核准预算 |}&RXD  
approved charitable donation 认可慈善捐款 ~eh0[mF^]  
approved charitable institution 认可慈善机构 r|<DqTc6l  
approved currency 核准货币；认可货币 k)\gWPH  
approved estimates 核准预算 ?,knit2x  
approved estimates of expenditure 核准开支预算 =6 r:A<F!n  
approved overseas insurer 核准海外保险人 @J'YV{]  
approved overseas trust company 核准海外信托公司 ;iYff N  
approved pooled investment fund 核准汇集投资基金 "?}uQ5f  
approved provident fund scheme 认可公积金计划 .)XP\m\  
approved provision 核准拨款 cDEJk?3+  
approved redeemable share 核准可赎回股份 k;yw#Af8  
approved regional stock 认可地区性证券 |pZUlQ
bb  
approved retirement scheme 认可退休金计划 Gctsp2ndW  
approved subordinated loan 核准附属贷款 C ON0E~"  
arbitrage 套戥；套汇；套利 0$.m_0H  
arbitrageur 套戥者；套汇者 L{{CAB!  
arbitrary amount 临时款项 dE`-\J
 
arrangement 措施；安排；协定 k\r(=cex6  
arrears 欠款 Z?NW1m()F  
arrears of pay 欠付薪酬 aG`;OgrH  
arrears of revenue 逾期未收税款；逾期未收的帐项 ?*"srE,#JX  
articles of association 组织章程；组织细则；组织章程细则 W !}{$  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 =<z.mzqu5  
ascertainment of profit 确定利润 Cr ?4Ngw  
"Asia Clear" “亚洲结算系统”