[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 0]"j ,  
allotment notice 股份配售通知；配股通知 qOng?(I  
allotment of shares 股份分配 xUG|@xIwc  
allowable 可获宽免；免税的 A$-{WN.W  
allowable business loss 可扣除的营业亏损 bT8BJY%+  
allowable expenses 可扣税的支出 < *XC`Ii  
allowance 免税额；津贴；备抵；准备金 A\=:h AQ  
allowance for debts 债项的免税额 lRO4- y  
allowance for depreciation by wear and tear 耗损折旧免税额 OyH
:  
allowance for funeral expenses 殡殓费的免税额 'dx4L }d  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 ok7DI  
allowance for repairs and outgoings 修葺及支出方面的免税额 / {A]('t  
allowance to debtor 给债务人的津贴 T*$uc,  
alteration of capital 资本更改 K[ylyQ1  
alternate trustee 候补受托人 $CXqkK<6  
amalgamation 合并 MM^tk{2?.  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ~>C!l 
k  
ambit of charges 征税范围；收费范围 ~M <4HC  
amended valuation 经修订的估值 !Dz:6r  
American Commodities Exchange 美国商品交易所 iA%3cpIc(Z  
American Express Bank Limited 美国运通银行 YpuA,r;"  
American Stock Exchange 美国证券交易所 |ejrE,~1vb  
amortization 摊销 fA|'}(kH  
amount due from banks 存放银行同业的款项 ;T/' CD  
amount due from banks abroad 存放海外银行同业的款项 ka]n+"~==\  
amount due from holding companies 控股公司欠款 [T
NYPA>{  
amount due from local banks 存放本港银行同业的款项 6_9w1 ,WE  
amount due to banks 银行同业的存款 S_\RQB\l  
amount due to banks abroad 海外银行同业的存款 J H$  
amount due to holding companies 控股公司存款 u_mm*o~)g  
amount due to local banks 本港银行同业的存款 8o~
\L= l  
amount due to outport banks 外埠银行同业的存款 y_J{+  
amount for note issue 发行纸币的款额 E{j6OX\  
amount of bond 担保契据的款额 0`OqD d  
amount of consideration 代价款额 ==IL63  
amount of contribution 供款数额 -"(e*&TJ#  
amount of indebtedness 负债款额 z. {yVQE  
amount of principal of the loan 贷款本金额 pKp#4Js  
amount of rates chargeable 应征差饷数额 !lHsJ)t  
amount of share capital 股本额 bk5~t'  
amount of sums assured 承保款额 K<N0%c~  
amount of variation 变动幅度 W>+<r9Rt4  
amount of vote 拨款数额 R4{}ZT  
amount payable 应付款额 B{
zIW'Ld  
amount receivable 应收款额 &\1Dy}:  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 ^B5Hjf9  
analysis 分析 #Xsby  
ancillary risk 附属风险 #`?uV)(  
annual account 周年帐目；周年帐目报表；年度决算；年结 V1(eebi|  
annual accounting date 年结日期 aHb,4 wY  
annual allowance 每年免税额；年积金；年度津贴；年津 !M}&dW2  
annual balance 年度余额 4;%=ohD:!  
annual disposable income 每年可动用收入 -[+FVvS  
annual estimates 周年预算 d[ {=/~0  
annual fee 年费 nar=\cs~g  
annual general meeting 周年大会 }_u)3X.O  
annual growth rate 年增率；每年增长率 M8 ++JI  
annual long-term supplement 长期个案每年补助金 w/ZV9"BhE  
annual pensionable emolument 可供计算退休金的年薪 mQ1QJ_;  
annual report 年报 {%~Sbcq4F  
Annual Report on the Consumer Price Index 《消费物价指数年报》 F7=a|g  
annual return 周年报表；周年申报表；每年报税表格 |n]^gTJt  
Annual Return Rules 《周年报表规则》 3{,Mpb@  
annual review of consumer prices 每年消费物价回顾 AvH/Q_-b  
annual roll-forward basis 逐年延展方式 5%+T~ E*  
annual salary 年薪 (A"oMnjWd  
annual statement 年度报表；年度决算表 0
z\=uQ0  
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 W*VQ"CW{^]  
annuitant 年金受益人 #bf^Pq'8  
annuity 年金 ox)/*c<  
annuity contract 年金合约 Xa%Z0%{  
annuity on human life 人寿年金 LgB}!OLQ  
antecedent debt 先前的债项 F5)Ta?3|"<  
ante-dated cheque 倒填日期支票 ,{YC|uB  
anticipated expenditure 预期开支 +]UPY5:F  
anticipated net profit 预期纯利 !L>
'g  
anticipated revenue 预期收入 n j1 cqh  
anti-inflation measure 反通货膨胀措施 {T.
$xiR  
anti-inflationary stance 反通货膨胀立场 cjH ~H8  
apparent deficit 表面赤字 At.WBa3j%{  
apparent financial solvency 表面偿债能力 zoO>N'b3)  
apparent partner 表面合伙人 vzy/R
q  
application for personal assessment 个人入息课税申请书 `5h$@  
application of fund 资金应用 Pq;1EI  
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 SyTc
p?H  
appointed actuary 委任精算师 i Ri1E;  
appointed auditor 委任核数师；委任审计师 &zUo",}9  
appointed trustee 委任的受托人 )V~<8/)  
appointer 委任人 0p&:9|'z  
apportioned pro rata 按比例分摊 i_f"?X;D  
apportionment 分配；分摊 uV=rLDY  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 _MnMT9  
apportionment formula 分摊方程式 l{Xsh;%=  
apportionment of estate duty 遗产税的分摊 &ViIxJZ1$  
appraisal 估价；评估 3-tp94`8}t  
appreciable growth 可观增长 [ *R8XXuL  
appreciable impact 显着影响 B.|2w  
appreciable increase 可观增长 Zb8i
[1P  
appreciation 增值；升值 }?8K
Fe7U  
appreciation against other currencies 相对其他货币升值 S\GG(#b!  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 m[]pIXc(  
appreciation tax 增值税 d.2   
appropriation 拨款；拨用；拨付 2{#*z%|z  
appropriation account 拨款帐目 AaKILIIQZ  
Appropriation Bill 拨款法案 <)y'Ot0 y  
appropriation-in-aid system 补助拨款办法 fM \T^X  
approved assets 核准资产 U#@:"v|  
approved basket stock 认可一篮子证券 >aN@)=h}  
approved budget 核准预算 < _c84,[V  
approved charitable donation 认可慈善捐款 +oe ~j\=  
approved charitable institution 认可慈善机构 ?Q:se  
approved currency 核准货币；认可货币 I3s'44  
approved estimates 核准预算 Xgr|~(^  
approved estimates of expenditure 核准开支预算 ^J\
)cw  
approved overseas insurer 核准海外保险人 1b* dC;<  
approved overseas trust company 核准海外信托公司 ~d){7OG  
approved pooled investment fund 核准汇集投资基金 @DY0Lz;  
approved provident fund scheme 认可公积金计划 / >.&  
approved provision 核准拨款 >-EoE;s  
approved redeemable share 核准可赎回股份 _17c}o#`5w  
approved regional stock 认可地区性证券 z[IG+2  
approved retirement scheme 认可退休金计划 Qt]nlui~  
approved subordinated loan 核准附属贷款 Ba!`x<wa  
arbitrage 套戥；套汇；套利 rx|/]NE;  
arbitrageur 套戥者；套汇者 w.^k':,"  
arbitrary amount 临时款项 S7~yRIjB  
arrangement 措施；安排；协定 u\smQhQGE  
arrears 欠款 2zArAch  
arrears of pay 欠付薪酬 nPvR  
arrears of revenue 逾期未收税款；逾期未收的帐项 L $l o5  
articles of association 组织章程；组织细则；组织章程细则 + +D(P=4hi  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 3)__b:7J  
ascertainment of profit 确定利润 $N:m 9R  
"Asia Clear" “亚洲结算系统”