[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 /(s |'"6  
allotment notice 股份配售通知；配股通知 J l\xE`-7  
allotment of shares 股份分配 @QmN= X5  
allowable 可获宽免；免税的 1w7tRw  
allowable business loss 可扣除的营业亏损 j67a?0<C2U  
allowable expenses 可扣税的支出 !u]@Ru34  
allowance 免税额；津贴；备抵；准备金 -nNKUt .I  
allowance for debts 债项的免税额 p+=zl`\=|  
allowance for depreciation by wear and tear 耗损折旧免税额 R
5=J:o  
allowance for funeral expenses 殡殓费的免税额  ?pEPwc  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 E6~VHQa2?  
allowance for repairs and outgoings 修葺及支出方面的免税额 -M=BD-_.h  
allowance to debtor 给债务人的津贴 n^[a}DX0  
alteration of capital 资本更改 k)>H=?mI  
alternate trustee 候补受托人 ++,I`x+p  
amalgamation 合并 *]yrN`  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 yy{YduI  
ambit of charges 征税范围；收费范围 q#AEu xI1  
amended valuation 经修订的估值 p)B/(%  
American Commodities Exchange 美国商品交易所 O/#3QK  
American Express Bank Limited 美国运通银行 Nxe1^F33  
American Stock Exchange 美国证券交易所 N:U}b1$L6  
amortization 摊销 (k!7`<k!Y  
amount due from banks 存放银行同业的款项 m^L !_~  
amount due from banks abroad 存放海外银行同业的款项 Q|o$^D,  
amount due from holding companies 控股公司欠款 ||X3g"2W9  
amount due from local banks 存放本港银行同业的款项 87!jn'A  
amount due to banks 银行同业的存款 ~F-knEvL  
amount due to banks abroad 海外银行同业的存款 .S, E=  
amount due to holding companies 控股公司存款 kNWT
M%u9  
amount due to local banks 本港银行同业的存款 B;[ . u>f  
amount due to outport banks 外埠银行同业的存款 }'wZ)N@  
amount for note issue 发行纸币的款额 r*b+kSh  
amount of bond 担保契据的款额 |Yw k  
amount of consideration 代价款额 #w|v.35%?  
amount of contribution 供款数额 y_L8i
[  
amount of indebtedness 负债款额 #^VZJ:2=|  
amount of principal of the loan 贷款本金额 Wx-0Ip'9  
amount of rates chargeable 应征差饷数额 k ?KJ8  
amount of share capital 股本额 o A2oX  
amount of sums assured 承保款额 }6a}8EyFP  
amount of variation 变动幅度 %( 7##f_  
amount of vote 拨款数额 [#Apd1S_  
amount payable 应付款额 H
}GGUE&c*  
amount receivable 应收款额 5T.U=_ag  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 ShC$ue?Q  
analysis 分析 h'em?fN(  
ancillary risk 附属风险 }d;2[fR)  
annual account 周年帐目；周年帐目报表；年度决算；年结 Eo
J\Jk  
annual accounting date 年结日期 QErdjjgE  
annual allowance 每年免税额；年积金；年度津贴；年津 A^).i_&#  
annual balance 年度余额 _(g0$vRP~  
annual disposable income 每年可动用收入 h9 DUS,G9,  
annual estimates 周年预算 pdJ]V`m  
annual fee 年费 yH"i5L9
 
annual general meeting 周年大会 -B-G$ii  
annual growth rate 年增率；每年增长率 L~/,;PHN  
annual long-term supplement 长期个案每年补助金  ( y!o  
annual pensionable emolument 可供计算退休金的年薪 Zfk
]Z9Y
O  
annual report 年报 e bpt/q[  
Annual Report on the Consumer Price Index 《消费物价指数年报》 `Ns@W?  
annual return 周年报表；周年申报表；每年报税表格 X[Ufq^fyA  
Annual Return Rules 《周年报表规则》 r }qDvC D  
annual review of consumer prices 每年消费物价回顾 0^S$_L  
annual roll-forward basis 逐年延展方式 `,SL\\%u  
annual salary 年薪 BhDg\oxZ  
annual statement 年度报表；年度决算表 `l'T/F\  
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 A{;"e^a-^l  
annuitant 年金受益人 .g}N@  
annuity 年金 !dwZ`D  
annuity contract 年金合约 >x*[izr/K  
annuity on human life 人寿年金  &ox  
antecedent debt 先前的债项 Mrgj*|  
ante-dated cheque 倒填日期支票 V5$Gb6?K  
anticipated expenditure 预期开支
pnSKIn  
anticipated net profit 预期纯利 {Ni]S$7  
anticipated revenue 预期收入 8<}=f4vUj5  
anti-inflation measure 反通货膨胀措施 ^cNuEF9  
anti-inflationary stance 反通货膨胀立场 '6vo#D9M  
apparent deficit 表面赤字 c=+%][
21  
apparent financial solvency 表面偿债能力 OEaL2T  
apparent partner 表面合伙人 #pPOQv:~  
application for personal assessment 个人入息课税申请书 pW.WJ`Rk  
application of fund 资金应用 QWa@?BO2p  
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 mvH8hvD9  
appointed actuary 委任精算师 g]Y%c73  
appointed auditor 委任核数师；委任审计师 VsSAb%
  
appointed trustee 委任的受托人 (${
:5W  
appointer 委任人 ?=4oxPe  
apportioned pro rata 按比例分摊 ~vt*%GN3  
apportionment 分配；分摊 RiAg:  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 Wap4:wT  
apportionment formula 分摊方程式 R.WB.FP  
apportionment of estate duty 遗产税的分摊 }0\SNp
VN  
appraisal 估价；评估 @"NP`#
 
appreciable growth 可观增长 PEEaNOk 1b  
appreciable impact 显着影响 \5&Mg81  
appreciable increase 可观增长 3. #L  
appreciation 增值；升值 &&l ZUR,`  
appreciation against other currencies 相对其他货币升值 #tA9`!  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 @!oN]0`F;  
appreciation tax 增值税 B|a<=
~  
appropriation 拨款；拨用；拨付 7"2BZ  
appropriation account 拨款帐目 @&m]:GR  
Appropriation Bill 拨款法案 )t+pwh!8  
appropriation-in-aid system 补助拨款办法 &iw,||#  
approved assets 核准资产 : 8>zo  
approved basket stock 认可一篮子证券 4|&/#Cz^Y  
approved budget 核准预算 K
RlJKd{  
approved charitable donation 认可慈善捐款 >;Oa|G  
approved charitable institution 认可慈善机构 j;uUM6  
approved currency 核准货币；认可货币 /9kxDbj  
approved estimates 核准预算 9Br+]F_i  
approved estimates of expenditure 核准开支预算 kSEA  
approved overseas insurer 核准海外保险人 $!. [
R}  
approved overseas trust company 核准海外信托公司 \y ?*} L  
approved pooled investment fund 核准汇集投资基金 (*r2bm2FPO  
approved provident fund scheme 认可公积金计划 sx azl]
 
approved provision 核准拨款 XdDQ$'*X  
approved redeemable share 核准可赎回股份 n:40T1:q  
approved regional stock 认可地区性证券 l=9D!64  
approved retirement scheme 认可退休金计划 |)To 0Z  
approved subordinated loan 核准附属贷款 |-vyhr0  
arbitrage 套戥；套汇；套利 A@|Z^T:  
arbitrageur 套戥者；套汇者 :I7qw0?  
arbitrary amount 临时款项 i_m&qy<v  
arrangement 措施；安排；协定 r6\g#}  
arrears 欠款  ,d/$!Yf  
arrears of pay 欠付薪酬 lwt,w<E$  
arrears of revenue 逾期未收税款；逾期未收的帐项 p'^}J$  
articles of association 组织章程；组织细则；组织章程细则 !QAndg{;D  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 z =H?@z  
ascertainment of profit 确定利润 ESoqmCJjb:  
"Asia Clear" “亚洲结算系统”