[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 Wr;?t!  
allotment notice 股份配售通知；配股通知 kIUb`b>B  
allotment of shares 股份分配 Vt,"5c  
allowable 可获宽免；免税的 >*mLbp"  
allowable business loss 可扣除的营业亏损 HV6'0_R0  
allowable expenses 可扣税的支出
v:] AS:  
allowance 免税额；津贴；备抵；准备金 %g&i.2v  
allowance for debts 债项的免税额 Bx&wS|-)D  
allowance for depreciation by wear and tear 耗损折旧免税额 4mzWNr>fb  
allowance for funeral expenses 殡殓费的免税额 ?_c*(2i&^  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 ]hkway  
allowance for repairs and outgoings 修葺及支出方面的免税额 *[_>d.i  
allowance to debtor 给债务人的津贴 PizPsJ|&  
alteration of capital 资本更改 [HhdeLOX  
alternate trustee 候补受托人 s*j0uAq)up  
amalgamation 合并 sh"\ kk9  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 !23#Bz7  
ambit of charges 征税范围；收费范围 ^E8e
W  
amended valuation 经修订的估值 o93A:fc  
American Commodities Exchange 美国商品交易所 G(~"Zt}?  
American Express Bank Limited 美国运通银行 ^^Tu/YC9x  
American Stock Exchange 美国证券交易所 O8:,XTAN  
amortization 摊销 M
9b_Q  
amount due from banks 存放银行同业的款项 #zcnc$x\  
amount due from banks abroad 存放海外银行同业的款项 0zAj. iG  
amount due from holding companies 控股公司欠款 bP 2IX  
amount due from local banks 存放本港银行同业的款项 f&ym'S  
amount due to banks 银行同业的存款 Gv}h/zu-  
amount due to banks abroad 海外银行同业的存款 #_bSWV4  
amount due to holding companies 控股公司存款 B/CP/Pfb  
amount due to local banks 本港银行同业的存款 x~tG[Y2F?  
amount due to outport banks 外埠银行同业的存款 &H{KXX"X  
amount for note issue 发行纸币的款额 obE_`u l#  
amount of bond 担保契据的款额 yVM 1W"Q  
amount of consideration 代价款额 "syf@[tz7  
amount of contribution 供款数额 kw!1]N  
amount of indebtedness 负债款额 ATU 2\Y  
amount of principal of the loan 贷款本金额 r`L$[C5I  
amount of rates chargeable 应征差饷数额 <3>Ou(F  
amount of share capital 股本额 5sq#bvfJ o  
amount of sums assured 承保款额 &?<o692  
amount of variation 变动幅度 L6O@q`\z  
amount of vote 拨款数额 h&vq}  
amount payable 应付款额 _6 ~/`_(KP  
amount receivable 应收款额 pFg9-xd%  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 XoaBX2  
analysis 分析 )nS;]7pB@  
ancillary risk 附属风险 bd2"k;H<o  
annual account 周年帐目；周年帐目报表；年度决算；年结 k]"Rg2
>%  
annual accounting date 年结日期 *r+i=i8{  
annual allowance 每年免税额；年积金；年度津贴；年津 U:E: "  
annual balance 年度余额 h2Z Gh  
annual disposable income 每年可动用收入 %fpcH  
annual estimates 周年预算 G?MNM-2  
annual fee 年费 ;Q2p~-0Q  
annual general meeting 周年大会 #I P<4"Hf  
annual growth rate 年增率；每年增长率 ht S5<+Y  
annual long-term supplement 长期个案每年补助金 *~|xj,md  
annual pensionable emolument 可供计算退休金的年薪 @W^A%6"j  
annual report 年报 _Ucj)Ud k  
Annual Report on the Consumer Price Index 《消费物价指数年报》 {q"l|Oe  
annual return 周年报表；周年申报表；每年报税表格 C``%<)WC  
Annual Return Rules 《周年报表规则》 :(Feg2c  
annual review of consumer prices 每年消费物价回顾 o=2y`Eq  
annual roll-forward basis 逐年延展方式 q7wd96G:  
annual salary 年薪 GjA;o3(  
annual statement 年度报表；年度决算表 y?M99Vo4?  
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 v>$GVCY  
annuitant 年金受益人 K{HRjNda#  
annuity 年金 x1$tS#lS  
annuity contract 年金合约 G)?O!(_  
annuity on human life 人寿年金 l\*}  
antecedent debt 先前的债项 3e:"tus~  
ante-dated cheque 倒填日期支票 %?C{0(Z{  
anticipated expenditure 预期开支 %u43Pj  
anticipated net profit 预期纯利 }{S W~yW  
anticipated revenue 预期收入 y2^r.6"O  
anti-inflation measure 反通货膨胀措施 Xt/muV  
anti-inflationary stance 反通货膨胀立场 56AaviE C  
apparent deficit 表面赤字 yKa}U!$   
apparent financial solvency 表面偿债能力 /"Om-DK%  
apparent partner 表面合伙人
]5'  
application for personal assessment 个人入息课税申请书 ?PSm) ~Oa  
application of fund 资金应用 'UT 4x9&z  
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 s&M6DFlA  
appointed actuary 委任精算师 s0.yPA  
appointed auditor 委任核数师；委任审计师 *Rj>// A  
appointed trustee 委任的受托人 !w98[BE7  
appointer 委任人 d"nE+pgE  
apportioned pro rata 按比例分摊 NQ{ XIN~  
apportionment 分配；分摊 e0*',  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 >)U 7$<&b  
apportionment formula 分摊方程式 l<{]%=Qg  
apportionment of estate duty 遗产税的分摊 c u|#AW  
appraisal 估价；评估 S0g5Ym ia  
appreciable growth 可观增长 VD+8 j29  
appreciable impact 显着影响 SA{A E9y  
appreciable increase 可观增长 ho@f}4jhQ3  
appreciation 增值；升值 3U@p  
appreciation against other currencies 相对其他货币升值 v)+wr[Qs  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 >3X!c"#l  
appreciation tax 增值税 #=b_!~:%  
appropriation 拨款；拨用；拨付 W==HV0n  
appropriation account 拨款帐目 MlsF?"H p  
Appropriation Bill 拨款法案 @=b0>^\m  
appropriation-in-aid system 补助拨款办法 Sy'/%[+goJ  
approved assets 核准资产 ?'$=G4y&?  
approved basket stock 认可一篮子证券 @ MNL  
approved budget 核准预算 qw0tw2|  
approved charitable donation 认可慈善捐款 Z.:5<oEKg  
approved charitable institution 认可慈善机构 Wb!%_1dER  
approved currency 核准货币；认可货币 )"jG)c^1*  
approved estimates 核准预算 C_PXh>H]'  
approved estimates of expenditure 核准开支预算 q[1H=+  
approved overseas insurer 核准海外保险人 U{LDtn%@h6  
approved overseas trust company 核准海外信托公司 i?'HVx  
approved pooled investment fund 核准汇集投资基金 <{YP=WYW  
approved provident fund scheme 认可公积金计划 @|%t<{y^I  
approved provision 核准拨款 usR19_E-  
approved redeemable share 核准可赎回股份 v(=fV/  
approved regional stock 认可地区性证券 RV^2[Gdi  
approved retirement scheme 认可退休金计划 zV4%F"-  
approved subordinated loan 核准附属贷款 <= cj)  
arbitrage 套戥；套汇；套利 Zo;@StN3}T  
arbitrageur 套戥者；套汇者 }`IN5NdYp  
arbitrary amount 临时款项 ^;NM'Z  
arrangement 措施；安排；协定 r1-?mMSU&  
arrears 欠款 e&7GW9FSg  
arrears of pay 欠付薪酬 7l7eUy/z  
arrears of revenue 逾期未收税款；逾期未收的帐项 )wpBxJ;dB}  
articles of association 组织章程；组织细则；组织章程细则 |>A1J:  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 FD#?pVyPn^  
ascertainment of profit 确定利润 xh@H@Q\  
"Asia Clear" “亚洲结算系统”