[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 d:pGdr& .  
allotment notice 股份配售通知；配股通知 I-^C6~  
allotment of shares 股份分配 4L_)@n}  
allowable 可获宽免；免税的 e'MW"uCP}  
allowable business loss 可扣除的营业亏损 /2'l=R5#  
allowable expenses 可扣税的支出 Lp)P7Yt-  
allowance 免税额；津贴；备抵；准备金 [\qclW;L  
allowance for debts 债项的免税额 tb4^+&.GS  
allowance for depreciation by wear and tear 耗损折旧免税额 HR;I}J 9  
allowance for funeral expenses 殡殓费的免税额 hp`ZmLq/[  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 82iFk`)T  
allowance for repairs and outgoings 修葺及支出方面的免税额 NFyKTA6  
allowance to debtor 给债务人的津贴 =Z ql6D  
alteration of capital 资本更改 x\oSD1t,  
alternate trustee 候补受托人 zpjE_|  
amalgamation 合并 ~jzjJ&O&  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 <eZ*LK?   
ambit of charges 征税范围；收费范围 ~o
wodc  
amended valuation 经修订的估值 1obajN  
American Commodities Exchange 美国商品交易所 5 ^K\<+{~B  
American Express Bank Limited 美国运通银行 ]h,iyWSs  
American Stock Exchange 美国证券交易所 \CX6~  
amortization 摊销 "W~vSbn7  
amount due from banks 存放银行同业的款项 &->ngzg  
amount due from banks abroad 存放海外银行同业的款项 zdm2`D;~p  
amount due from holding companies 控股公司欠款 z'7XGO'Lo  
amount due from local banks 存放本港银行同业的款项 RO @=&3s  
amount due to banks 银行同业的存款 3l"8_z
LP  
amount due to banks abroad 海外银行同业的存款 a7685Y  
amount due to holding companies 控股公司存款  VeSQq  
amount due to local banks 本港银行同业的存款 w+wtr[;wwL  
amount due to outport banks 外埠银行同业的存款 g^^pPVK_  
amount for note issue 发行纸币的款额 c]n"1YNm  
amount of bond 担保契据的款额 B77`azwF  
amount of consideration 代价款额 d^f rKPB  
amount of contribution 供款数额 lQd7p+21  
amount of indebtedness 负债款额 s94*uZ(C/  
amount of principal of the loan 贷款本金额  O4Q"2  
amount of rates chargeable 应征差饷数额 0U~*uDU  
amount of share capital 股本额 ]6F\a= J  
amount of sums assured 承保款额 3YJ"[$w='(  
amount of variation 变动幅度 .)SR3?  
amount of vote 拨款数额 '/)qI.  
amount payable 应付款额 a|j Zg  
amount receivable 应收款额 )*`h)`\y  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 \2]_NU5.  
analysis 分析 A$]s{`  
ancillary risk 附属风险 -QwH|  
annual account 周年帐目；周年帐目报表；年度决算；年结 Xdwpn+7s  
annual accounting date 年结日期 VFzIBgJ3  
annual allowance 每年免税额；年积金；年度津贴；年津 tHAe  
annual balance 年度余额 On54!
m  
annual disposable income 每年可动用收入 e,&#,O  
annual estimates 周年预算
$rlrR'[H  
annual fee 年费 C$0g2X  
annual general meeting 周年大会 s<rV1D  
annual growth rate 年增率；每年增长率 S8Y\@C ?5  
annual long-term supplement 长期个案每年补助金 uovv">Uw  
annual pensionable emolument 可供计算退休金的年薪 tbWfm5 $  
annual report 年报 I~:gi@OVV  
Annual Report on the Consumer Price Index 《消费物价指数年报》 #qh ,  
annual return 周年报表；周年申报表；每年报税表格 {0j_.XZ  
Annual Return Rules 《周年报表规则》 9?8PMh.  
annual review of consumer prices 每年消费物价回顾 '_^T]fr}  
annual roll-forward basis 逐年延展方式 @Ns[qn;9  
annual salary 年薪 mBE&>}G<  
annual statement 年度报表；年度决算表 0{g*\W*+~  
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 6JDaZh"=K  
annuitant 年金受益人 <N1wET-  
annuity 年金 *ziR&Fr!  
annuity contract 年金合约 cPD_=.&  
annuity on human life 人寿年金 xDGS`o_w_  
antecedent debt 先前的债项 t&:L?K)j  
ante-dated cheque 倒填日期支票 AYgXqmH~+  
anticipated expenditure 预期开支 4l+!Z,b  
anticipated net profit 预期纯利 fGO\f;P  
anticipated revenue 预期收入 993f6  
anti-inflation measure 反通货膨胀措施 }f]Y^>-Ux  
anti-inflationary stance 反通货膨胀立场 OQ7 `n<I<)  
apparent deficit 表面赤字 pF4Z4?W  
apparent financial solvency 表面偿债能力 : nQlS  
apparent partner 表面合伙人 *8WB($T}  
application for personal assessment 个人入息课税申请书 2o zh!8aL  
application of fund 资金应用 Rd&DH_<+^  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 ](A2,F 9(U  
appointed actuary 委任精算师 xC,x_:R`  
appointed auditor 委任核数师；委任审计师 gf
1+yJ^d!  
appointed trustee 委任的受托人 fEX=csZ86  
appointer 委任人 X!p`|i  
apportioned pro rata 按比例分摊 W3:Fw6v  
apportionment 分配；分摊 Aeb(b+=  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 -cM1]so
T  
apportionment formula 分摊方程式 +a3E =GJ  
apportionment of estate duty 遗产税的分摊 0z8?6~M;<  
appraisal 估价；评估 ?%h$deJ  
appreciable growth 可观增长 z@i4   
appreciable impact 显着影响 2S{P(B  
appreciable increase 可观增长 1^4:l!0D  
appreciation 增值；升值 EU%,tp   
appreciation against other currencies 相对其他货币升值 xwf-kwF8^  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 =c'4rJ$+  
appreciation tax 增值税 :-B+W9'5  
appropriation 拨款；拨用；拨付 @M]_],  
appropriation account 拨款帐目 }=5>h' <  
Appropriation Bill 拨款法案 yQE' !m  
appropriation-in-aid system 补助拨款办法 l6ym <V(1p  
approved assets 核准资产 y %Q.(  
approved basket stock 认可一篮子证券  ch8a  
approved budget 核准预算 :<t=??4m  
approved charitable donation 认可慈善捐款 y:W6;R  
approved charitable institution 认可慈善机构 
kFv*>>X`  
approved currency 核准货币；认可货币 Q$c6l[(g  
approved estimates 核准预算 N2v/<  
approved estimates of expenditure 核准开支预算 S^eem_
C  
approved overseas insurer 核准海外保险人
cm(*F0<  
approved overseas trust company 核准海外信托公司 1)56ec<c  
approved pooled investment fund 核准汇集投资基金 YV<y-,Io  
approved provident fund scheme 认可公积金计划 Lwr's'ao.  
approved provision 核准拨款 d
+ jX49Vt  
approved redeemable share 核准可赎回股份 ^$K&Met  
approved regional stock 认可地区性证券 X.eOw>.
 
approved retirement scheme 认可退休金计划 _&uJE&xl}  
approved subordinated loan 核准附属贷款 .eR1\IAm  
arbitrage 套戥；套汇；套利  bDkZU  
arbitrageur 套戥者；套汇者 Nmj)TOEPW  
arbitrary amount 临时款项 {> YsrD C  
arrangement 措施；安排；协定 ;
:P4~R  
arrears 欠款 H~a ~'tm  
arrears of pay 欠付薪酬 P:"R;YCvE  
arrears of revenue 逾期未收税款；逾期未收的帐项 s-$Wc)l  
articles of association 组织章程；组织细则；组织章程细则 H<(F$7Q!\  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 /MGapmqV9  
ascertainment of profit 确定利润 bj pruJ`=  
"Asia Clear" “亚洲结算系统”