[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 ZWii)0'PV  
allotment notice 股份配售通知；配股通知 #&cI3i  
allotment of shares 股份分配 1;d
$#j  
allowable 可获宽免；免税的 B5gj_^  
allowable business loss 可扣除的营业亏损 S_iMVHe  
allowable expenses 可扣税的支出 _geWE0 E  
allowance 免税额；津贴；备抵；准备金 `0rd26Qr o  
allowance for debts 债项的免税额 \Lq h j  
allowance for depreciation by wear and tear 耗损折旧免税额 rJd,Rd t.  
allowance for funeral expenses 殡殓费的免税额 Q0$8j-1I  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 d]` CxI]  
allowance for repairs and outgoings 修葺及支出方面的免税额 he#J|p  
allowance to debtor 给债务人的津贴 |D'4uN8\  
alteration of capital 资本更改 O7u(}$D L  
alternate trustee 候补受托人 +[Dj5~V  
amalgamation 合并 4)E_0.C  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 "lQ*1.i  
ambit of charges 征税范围；收费范围 XoXM^*Vk  
amended valuation 经修订的估值 d[[]PX  
American Commodities Exchange 美国商品交易所 _my"%@n  
American Express Bank Limited 美国运通银行 ;1#H62Z*  
American Stock Exchange 美国证券交易所 (w&F/ynO:  
amortization 摊销 RFKtr  
amount due from banks 存放银行同业的款项 T _M!<J  
amount due from banks abroad 存放海外银行同业的款项 xE1 eT ,  
amount due from holding companies 控股公司欠款 <DpevoF  
amount due from local banks 存放本港银行同业的款项 R|JC1f8P5  
amount due to banks 银行同业的存款 3E7ULK  
amount due to banks abroad 海外银行同业的存款 P<oehw'>  
amount due to holding companies 控股公司存款 #1J &7F1  
amount due to local banks 本港银行同业的存款 >AC]#'  
amount due to outport banks 外埠银行同业的存款 YgKZ#?*  
amount for note issue 发行纸币的款额 M]
<?k]_p  
amount of bond 担保契据的款额 %mL-$*  
amount of consideration 代价款额 c_\YBe]wJ  
amount of contribution 供款数额 h"lX4  
amount of indebtedness 负债款额 xrlmKSPa  
amount of principal of the loan 贷款本金额 ~a%Z;Aj  
amount of rates chargeable 应征差饷数额 7ByTnYe~S  
amount of share capital 股本额 g$n7CXoT  
amount of sums assured 承保款额 ckV`OaRw4  
amount of variation 变动幅度 _a_7
,bk5  
amount of vote 拨款数额 NIh:DbE  
amount payable 应付款额 k $M]3}$U  
amount receivable 应收款额 Yaj0;Lo[wt  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 0fc/wfv<  
analysis 分析 .#wqXRd  
ancillary risk 附属风险 KN$}tCU  
annual account 周年帐目；周年帐目报表；年度决算；年结 _\=`6`b)  
annual accounting date 年结日期 gHhh>FFAq  
annual allowance 每年免税额；年积金；年度津贴；年津 W>!_|[a  
annual balance 年度余额 )iq-yjO6  
annual disposable income 每年可动用收入 c?P?yIz6p  
annual estimates 周年预算 @95FN)TXZY  
annual fee 年费 S2n39 3  
annual general meeting 周年大会 dG@"!!,  
annual growth rate 年增率；每年增长率 L}GC<D:  
annual long-term supplement 长期个案每年补助金 :z}MIuf  
annual pensionable emolument 可供计算退休金的年薪 %509\;el  
annual report 年报 cQG +$0(  
Annual Report on the Consumer Price Index 《消费物价指数年报》 8iW;y2qF  
annual return 周年报表；周年申报表；每年报税表格 6cpw~  
Annual Return Rules 《周年报表规则》 0ph{  
annual review of consumer prices 每年消费物价回顾 P
-`M  
annual roll-forward basis 逐年延展方式 ur*T%b9&  
annual salary 年薪 ^Y<|F!0  
annual statement 年度报表；年度决算表 -<Hu!V`+  
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 HN_d{ 3  
annuitant 年金受益人 t(GR)&>.2  
annuity 年金 w0|gG+x jS  
annuity contract 年金合约 } $uxJB  
annuity on human life 人寿年金 /V=24\1Ky  
antecedent debt 先前的债项 <Gav5Rc  
ante-dated cheque 倒填日期支票 Sa\!*e_sN  
anticipated expenditure 预期开支 gWrgnlq  
anticipated net profit 预期纯利 \2nUa ;  
anticipated revenue 预期收入 ,\X@~j  
anti-inflation measure 反通货膨胀措施 bB }
$'  
anti-inflationary stance 反通货膨胀立场 :1
(p.q=  
apparent deficit 表面赤字 ex+\nD>t4  
apparent financial solvency 表面偿债能力 Ad:TY pLD  
apparent partner 表面合伙人 FvN<<&B  
application for personal assessment 个人入息课税申请书 :,WtR  
application of fund 资金应用 mK[)mC _8  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 FW) x:2BG  
appointed actuary 委任精算师 0OT\"O~S[  
appointed auditor 委任核数师；委任审计师 /D 5`  
appointed trustee 委任的受托人 76V 6cI=+  
appointer 委任人 l_EM8pL,f  
apportioned pro rata 按比例分摊 /R~1Zj2&  
apportionment 分配；分摊 0ge$ p,  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 v.Q(v\KV5  
apportionment formula 分摊方程式 Ob}?zl@  
apportionment of estate duty 遗产税的分摊 WJNl5^  
appraisal 估价；评估 1^_U;O:I  
appreciable growth 可观增长 so)"4 SEu  
appreciable impact 显着影响 A 6OGs/:&  
appreciable increase 可观增长 fLDg~;3  
appreciation 增值；升值 F.-R r  
appreciation against other currencies 相对其他货币升值 Rp*R:3 C  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 NM]s8c
K_  
appreciation tax 增值税 BYTnrPA&Z;  
appropriation 拨款；拨用；拨付 w^Lta  
appropriation account 拨款帐目 %uJ<M-@r=u  
Appropriation Bill 拨款法案 ^zEwA  
appropriation-in-aid system 补助拨款办法 CNQC^d\ h  
approved assets 核准资产 pWPIJ>2G:  
approved basket stock 认可一篮子证券 y_*PQZ$c<  
approved budget 核准预算 "]oO{'1X  
approved charitable donation 认可慈善捐款 JoRT&rkd  
approved charitable institution 认可慈善机构 v^)bhIPe;  
approved currency 核准货币；认可货币 cE`6uq7p  
approved estimates 核准预算 *+TH#EL2  
approved estimates of expenditure 核准开支预算 zG' "9kJx  
approved overseas insurer 核准海外保险人 Vw#_68EybM  
approved overseas trust company 核准海外信托公司 psnTFe  
approved pooled investment fund 核准汇集投资基金 56e r`=ms  
approved provident fund scheme 认可公积金计划 gz
jR6uz  
approved provision 核准拨款 ME;n^y\8  
approved redeemable share 核准可赎回股份 h Ggx  
approved regional stock 认可地区性证券 Z|_K6v/c  
approved retirement scheme 认可退休金计划 qOSg!aft{Q  
approved subordinated loan 核准附属贷款 N=5)fe%{4  
arbitrage 套戥；套汇；套利 [ ,K.*ZQi  
arbitrageur 套戥者；套汇者 TMs,j!w?I  
arbitrary amount 临时款项 %q!8={J8  
arrangement 措施；安排；协定 oq4}3bQ  
arrears 欠款 [q_`X~3  
arrears of pay 欠付薪酬 |,#t^'S!  
arrears of revenue 逾期未收税款；逾期未收的帐项 p8kr/uMP ;  
articles of association 组织章程；组织细则；组织章程细则 u)ev{)$TM  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 by'DQ 00  
ascertainment of profit 确定利润 vKq^D(&cl  
"Asia Clear" “亚洲结算系统”