[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 -g:lOht  
allotment notice 股份配售通知；配股通知 #;d)?  
allotment of shares 股份分配 _)Qy4[S=d  
allowable 可获宽免；免税的 CE{z-_{^  
allowable business loss 可扣除的营业亏损 +W6Hva.  
allowable expenses 可扣税的支出 ;P3>>DZ  
allowance 免税额；津贴；备抵；准备金 Xdc G0D^  
allowance for debts 债项的免税额 K>kLUcC7Z  
allowance for depreciation by wear and tear 耗损折旧免税额 J2r1=5HS  
allowance for funeral expenses 殡殓费的免税额 *9J1$Wa  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 p"KU7-BfvC  
allowance for repairs and outgoings 修葺及支出方面的免税额 nB=0T`vQ  
allowance to debtor 给债务人的津贴 &ik$L!iX  
alteration of capital 资本更改 R8tF/dx>7  
alternate trustee 候补受托人 So#dJ>  
amalgamation 合并 "9qp"%  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 rnu e(t  
ambit of charges 征税范围；收费范围 3wZ(+<4i  
amended valuation 经修订的估值 I0DM=V>;  
American Commodities Exchange 美国商品交易所 9UP:J0 `  
American Express Bank Limited 美国运通银行 s|Zx(.EP  
American Stock Exchange 美国证券交易所 N0Gf0i >  
amortization 摊销 *wwhZe4V  
amount due from banks 存放银行同业的款项 job[bhK'Jt  
amount due from banks abroad 存放海外银行同业的款项 @44P4?;  
amount due from holding companies 控股公司欠款 v h &GIb  
amount due from local banks 存放本港银行同业的款项 ob'n{T+lZ  
amount due to banks 银行同业的存款 a"QU:<-v  
amount due to banks abroad 海外银行同业的存款 f/ajejYo?,  
amount due to holding companies 控股公司存款 W}h|K:-S  
amount due to local banks 本港银行同业的存款 _S"f_W  
amount due to outport banks 外埠银行同业的存款 =D] .`  
amount for note issue 发行纸币的款额 a+41Ojv (  
amount of bond 担保契据的款额 =2,0Wo]$  
amount of consideration 代价款额 "x&3Z @q7  
amount of contribution 供款数额 JvkL37^n:  
amount of indebtedness 负债款额 L~dC(J)@ZI  
amount of principal of the loan 贷款本金额 @rO4y`  
amount of rates chargeable 应征差饷数额 _R7 w?!t8  
amount of share capital 股本额 5
[4Z=RP  
amount of sums assured 承保款额 kJkxx*:u  
amount of variation 变动幅度 I]X  
amount of vote 拨款数额 !9r:
&n.\  
amount payable 应付款额 =Y9\DeIZ  
amount receivable 应收款额 ~GG?GB  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 <qhBc:kc  
analysis 分析 Pdw#o^Iq^  
ancillary risk 附属风险
3sFeP&  
annual account 周年帐目；周年帐目报表；年度决算；年结 /)9W1U^B  
annual accounting date 年结日期 5lTD]d  
annual allowance 每年免税额；年积金；年度津贴；年津 C c*({  
annual balance 年度余额 JDv-O&]  
annual disposable income 每年可动用收入 $b>}C= gt  
annual estimates 周年预算 5h8o4  
annual fee 年费 kZVm
1W1  
annual general meeting 周年大会 $  D'^ t(  
annual growth rate 年增率；每年增长率 `tE^jqrke5  
annual long-term supplement 长期个案每年补助金 O"*`'D|hK  
annual pensionable emolument 可供计算退休金的年薪 RH(V^09[o  
annual report 年报 0@)%h&mD  
Annual Report on the Consumer Price Index 《消费物价指数年报》 t)N;'v &  
annual return 周年报表；周年申报表；每年报税表格 X \f[  
Annual Return Rules 《周年报表规则》 S &JJIFftO  
annual review of consumer prices 每年消费物价回顾 zX kx7d8  
annual roll-forward basis 逐年延展方式 nxaT.uFd1  
annual salary 年薪 Bf]$X>d  
annual statement 年度报表；年度决算表 1$ML#5+,  
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 "&lN\&:  
annuitant 年金受益人 9s`/~ a@  
annuity 年金 )NT5yF,m  
annuity contract 年金合约 8$vK5Dnn8  
annuity on human life 人寿年金 |NrrTN?>  
antecedent debt 先前的债项 nrpI5t.b  
ante-dated cheque 倒填日期支票 (9$"#o  
anticipated expenditure 预期开支 T&xt`|  
anticipated net profit 预期纯利 #Qbl=o4  
anticipated revenue 预期收入 6T+  
anti-inflation measure 反通货膨胀措施 A + 
0,i  
anti-inflationary stance 反通货膨胀立场  {8@\Ij  
apparent deficit 表面赤字 G> \Tbx  
apparent financial solvency 表面偿债能力 5PZN^\^
  
apparent partner 表面合伙人 b |7ja_  
application for personal assessment 个人入息课税申请书 lKKERO5+  
application of fund 资金应用 ]hE="z=n  
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 :\yc*OtX  
appointed actuary 委任精算师 +.Bmkim  
appointed auditor 委任核数师；委任审计师 $/_qE  
appointed trustee 委任的受托人 o }
@n>R  
appointer 委任人 I,O#X)O|i  
apportioned pro rata 按比例分摊  "0&N}  
apportionment 分配；分摊 V 0{tap}  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 } /e`v6  
apportionment formula 分摊方程式 [@"wd_f{l  
apportionment of estate duty 遗产税的分摊 xh0xSqDM  
appraisal 估价；评估 C!%:o/  
appreciable growth 可观增长 n56;m`IU  
appreciable impact 显着影响 x&=9P e(  
appreciable increase 可观增长 #c Kqnk  
appreciation 增值；升值 H?yE3w  
appreciation against other currencies 相对其他货币升值 QH@>icAb  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 eThy+  
appreciation tax 增值税 wW`}VKu  
appropriation 拨款；拨用；拨付 x5Zrz<Y$w  
appropriation account 拨款帐目 7m1KR#j  
Appropriation Bill 拨款法案 .ve *Vp
  
appropriation-in-aid system 补助拨款办法 O}Le]2'  
approved assets 核准资产 {CUk1+  
approved basket stock 认可一篮子证券 +S~.c;EK  
approved budget 核准预算 9E1W|KE  
approved charitable donation 认可慈善捐款 -_8*41  
approved charitable institution 认可慈善机构 Z1,gtl ?  
approved currency 核准货币；认可货币 =_pwA:z"A  
approved estimates 核准预算 &ak6zM  
approved estimates of expenditure 核准开支预算 {3edTu  
approved overseas insurer 核准海外保险人 .FP$ IWt/1  
approved overseas trust company 核准海外信托公司 6 )*xU|fU  
approved pooled investment fund 核准汇集投资基金 Imym+  
approved provident fund scheme 认可公积金计划 \pY^^ l*  
approved provision 核准拨款 #DI$
Oc  
approved redeemable share 核准可赎回股份 :tGYs8UK  
approved regional stock 认可地区性证券 OXhAha`R  
approved retirement scheme 认可退休金计划 fCX*R"  
approved subordinated loan 核准附属贷款 7_\ Mwy{P  
arbitrage 套戥；套汇；套利 wu~hqd  
arbitrageur 套戥者；套汇者 py<_HyJ  
arbitrary amount 临时款项 ~&VN_;j_  
arrangement 措施；安排；协定 g -)mav  
arrears 欠款 0[a}n6XTk  
arrears of pay 欠付薪酬 *l>0t]5YH  
arrears of revenue 逾期未收税款；逾期未收的帐项 3]LN;s]ac  
articles of association 组织章程；组织细则；组织章程细则 TD,nI
gH`  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 }e{ qW  
ascertainment of profit 确定利润 ]~c+ 'E`  
"Asia Clear" “亚洲结算系统”