[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 }3[ [ONA  
allotment notice 股份配售通知；配股通知 (Z`Y   
allotment of shares 股份分配 _5y)m5I  
allowable 可获宽免；免税的 Ii|<:BW  
allowable business loss 可扣除的营业亏损 5@ZD'  
allowable expenses 可扣税的支出 kFk+TXLDIt  
allowance 免税额；津贴；备抵；准备金 4dfe5\  
allowance for debts 债项的免税额 QT%&vq  
allowance for depreciation by wear and tear 耗损折旧免税额 $/wr?  
allowance for funeral expenses 殡殓费的免税额 dwx1EdJ{  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 2N)vEUyDV  
allowance for repairs and outgoings 修葺及支出方面的免税额 M6?Qw=  
allowance to debtor 给债务人的津贴 _TX.}167;-  
alteration of capital 资本更改 ?+Qbr$]  
alternate trustee 候补受托人 'w9tZO\2  
amalgamation 合并 kV<VhBql!  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 };zF&  
ambit of charges 征税范围；收费范围 z5Nw+#m| i  
amended valuation 经修订的估值 ?on3 z  
American Commodities Exchange 美国商品交易所 yobi$mnsy!  
American Express Bank Limited 美国运通银行 ]m}>/2oSs  
American Stock Exchange 美国证券交易所 ^jCkM29eu  
amortization 摊销 #),QWTl3  
amount due from banks 存放银行同业的款项 J::SFu=  
amount due from banks abroad 存放海外银行同业的款项 {n1o)MZ]R  
amount due from holding companies 控股公司欠款 HVu_@[SYR3  
amount due from local banks 存放本港银行同业的款项 ![Jxh,f  
amount due to banks 银行同业的存款 <,cDEN7  
amount due to banks abroad 海外银行同业的存款 B
q@G@Qi  
amount due to holding companies 控股公司存款 T_gW't>   
amount due to local banks 本港银行同业的存款 .)W8 U [  
amount due to outport banks 外埠银行同业的存款 LQ{4r1,u]  
amount for note issue 发行纸币的款额 }l [t0C t  
amount of bond 担保契据的款额 ^Y'>3o21f  
amount of consideration 代价款额 sk],_l<  
amount of contribution 供款数额
@ObsW !g  
amount of indebtedness 负债款额 @8_K^3-~e  
amount of principal of the loan 贷款本金额 H-UMsT=g]  
amount of rates chargeable 应征差饷数额 l{y
~N  
amount of share capital 股本额 e94csTh=  
amount of sums assured 承保款额 &'|bZms g  
amount of variation 变动幅度 `,7BU??+u  
amount of vote 拨款数额 }Rt<^oya*  
amount payable 应付款额 wL%>  
amount receivable 应收款额 +w}5-8mH&>  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 u(REEc~nj  
analysis 分析 1P[! B[;c  
ancillary risk 附属风险 oHa6fi  
annual account 周年帐目；周年帐目报表；年度决算；年结 Pp.X Du  
annual accounting date 年结日期 v4S
|&m  
annual allowance 每年免税额；年积金；年度津贴；年津 !J6k\$r  
annual balance 年度余额 }S42.f.p  
annual disposable income 每年可动用收入 0Z@u6{Z9R  
annual estimates 周年预算 ZsV'-gu  
annual fee 年费 H ($=k-+5  
annual general meeting 周年大会 *np%67=jO  
annual growth rate 年增率；每年增长率 Y*7.3 +#  
annual long-term supplement 长期个案每年补助金 i
-/'F  
annual pensionable emolument 可供计算退休金的年薪 I=lA
7}  
annual report 年报 5$O@+W!?@  
Annual Report on the Consumer Price Index 《消费物价指数年报》 [(dAv7YbN  
annual return 周年报表；周年申报表；每年报税表格 WS,p}:yPZG  
Annual Return Rules 《周年报表规则》 "2Ye\#BU6  
annual review of consumer prices 每年消费物价回顾 duwZe+  
annual roll-forward basis 逐年延展方式 naAZR*(A  
annual salary 年薪 &Wn!W  
annual statement 年度报表；年度决算表 -aec1+o  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 ZB% 7Sr0  
annuitant 年金受益人 Z?^AX&F  
annuity 年金 q|Ga   
annuity contract 年金合约 7W 4[1  
annuity on human life 人寿年金 <K2 )v~  
antecedent debt 先前的债项 #%E~IA%  
ante-dated cheque 倒填日期支票 E7 7Au;TL  
anticipated expenditure 预期开支 [zY9"B<
3  
anticipated net profit 预期纯利 7DT9\BT  
anticipated revenue 预期收入 xOEj+ %M  
anti-inflation measure 反通货膨胀措施 %3 ~jg  
anti-inflationary stance 反通货膨胀立场 R2r0'Yx  
apparent deficit 表面赤字 *DU86JL`  
apparent financial solvency 表面偿债能力 t/nu/yz5E  
apparent partner 表面合伙人  okfhd{9  
application for personal assessment 个人入息课税申请书 ^IC|3sr   
application of fund 资金应用 B?Pu0 _|s  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 eP;lH~!.0  
appointed actuary 委任精算师 U?.VY@  
appointed auditor 委任核数师；委任审计师 U${dWxC  
appointed trustee 委任的受托人 FVHEb\Z  
appointer 委任人 )2:d8J\  
apportioned pro rata 按比例分摊 m}8c.OJ>K`  
apportionment 分配；分摊 zvSf
W# *  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 Knn$<!>  
apportionment formula 分摊方程式 j1>1vD-`T  
apportionment of estate duty 遗产税的分摊 [x9eamJ,H  
appraisal 估价；评估 !v$hqNt7  
appreciable growth 可观增长 HbV[L)zYG  
appreciable impact 显着影响 :5p`H  
appreciable increase 可观增长 Vbz$dpT  
appreciation 增值；升值 _jP]ifu`  
appreciation against other currencies 相对其他货币升值 0~"{z>s '  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 7eZ,; x  
appreciation tax 增值税 hoPCbjkov  
appropriation 拨款；拨用；拨付
X(N!y"z  
appropriation account 拨款帐目 3
M/kfy  
Appropriation Bill 拨款法案 ,@(lYeD
"  
appropriation-in-aid system 补助拨款办法 -R|v&h%T  
approved assets 核准资产 (i&:=Bfn)  
approved basket stock 认可一篮子证券 5Vf#
(r f  
approved budget 核准预算 = q;ACW,z  
approved charitable donation 认可慈善捐款 y1@{(CDp"  
approved charitable institution 认可慈善机构 _sx]`3/86  
approved currency 核准货币；认可货币 lP0'Zg(  
approved estimates 核准预算 *<]ulR2  
approved estimates of expenditure 核准开支预算 PC=b.H8P+W  
approved overseas insurer 核准海外保险人 1XL^Zhr  
approved overseas trust company 核准海外信托公司 N9idk}T  
approved pooled investment fund 核准汇集投资基金 1@;Dn'  
approved provident fund scheme 认可公积金计划 E ekX|*  
approved provision 核准拨款 >'7Icx  
approved redeemable share 核准可赎回股份 lg~Gkd6  
approved regional stock 认可地区性证券 mM!Gomp  
approved retirement scheme 认可退休金计划 FAo\`x  
approved subordinated loan 核准附属贷款 UJ n3sZ<}  
arbitrage 套戥；套汇；套利 FL9Dz4  
arbitrageur 套戥者；套汇者 3hGYNlQ^  
arbitrary amount 临时款项 [Vc8j&:L  
arrangement 措施；安排；协定 Qne@Vf kA  
arrears 欠款 l*":WzRGvF  
arrears of pay 欠付薪酬 |!,;IoZ  
arrears of revenue 逾期未收税款；逾期未收的帐项 'HzF/RKh  
articles of association 组织章程；组织细则；组织章程细则 B[epI3R  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 'de&9\  
ascertainment of profit 确定利润 ^ e1@o\]  
"Asia Clear" “亚洲结算系统”