[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 v[a#>!;s  
allotment notice 股份配售通知；配股通知 rY!uc!  
allotment of shares 股份分配 fr#lH3  
allowable 可获宽免；免税的 4nl>&A
V  
allowable business loss 可扣除的营业亏损 g=Qga09  
allowable expenses 可扣税的支出 NxXVW  
allowance 免税额；津贴；备抵；准备金 )i_FU~ LRq  
allowance for debts 债项的免税额 NNl/'ge<\  
allowance for depreciation by wear and tear 耗损折旧免税额 7-o=E=  
allowance for funeral expenses 殡殓费的免税额 }=;>T)QmMO  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 kmc9P&  
allowance for repairs and outgoings 修葺及支出方面的免税额 @5?T]V g  
allowance to debtor 给债务人的津贴 (FjgnsW  
alteration of capital 资本更改 "]_|c\98  
alternate trustee 候补受托人 zi?'3T%Ie  
amalgamation 合并 Gr6ma*)y~t  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 k9Sqp:l,  
ambit of charges 征税范围；收费范围 uPF yRWK  
amended valuation 经修订的估值 owMH  
American Commodities Exchange 美国商品交易所 q5vs;,_ |  
American Express Bank Limited 美国运通银行 W;N/Y3Lb  
American Stock Exchange 美国证券交易所 7lVIN&.=  
amortization 摊销 #h3+T*5} 6  
amount due from banks 存放银行同业的款项 3-mw-;.  
amount due from banks abroad 存放海外银行同业的款项 Xl/G|jB9  
amount due from holding companies 控股公司欠款 #`p>VXBj!  
amount due from local banks 存放本港银行同业的款项 b f74 "  
amount due to banks 银行同业的存款 -8tA~;p
 
amount due to banks abroad 海外银行同业的存款 1=;QWb6  
amount due to holding companies 控股公司存款 j&Hn`G  
amount due to local banks 本港银行同业的存款 *c AoE l  
amount due to outport banks 外埠银行同业的存款 jVA~]a  
amount for note issue 发行纸币的款额 'd t}i<  
amount of bond 担保契据的款额 42wcpSp  
amount of consideration 代价款额 hL`zV  
amount of contribution 供款数额 "qj[[LQ  
amount of indebtedness 负债款额 R82Y&s;  
amount of principal of the loan 贷款本金额 ,#E5/'c`  
amount of rates chargeable 应征差饷数额 vR)7qX}  
amount of share capital 股本额 8zc!g|5"  
amount of sums assured 承保款额 @qC:% |>  
amount of variation 变动幅度 GBphab|  
amount of vote 拨款数额 {cv;S2  
amount payable 应付款额 (t]>=p%4g  
amount receivable 应收款额 DO\EB6xH>%  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 4 P;O8KA5y  
analysis 分析 vv0zUvmT  
ancillary risk 附属风险 ~d8>#v=Q`  
annual account 周年帐目；周年帐目报表；年度决算；年结 MJG%HakK0  
annual accounting date 年结日期 \a6)t%u  
annual allowance 每年免税额；年积金；年度津贴；年津 iCK$ o_`?  
annual balance 年度余额 Lq[wabF  
annual disposable income 每年可动用收入 s =5H.q%PV  
annual estimates 周年预算 vUK>4^{J5  
annual fee 年费 $McO'Bye{h  
annual general meeting 周年大会 W<LaR, 7  
annual growth rate 年增率；每年增长率 z}8YrVr@  
annual long-term supplement 长期个案每年补助金 J :lwq@u  
annual pensionable emolument 可供计算退休金的年薪 'sF563kE  
annual report 年报 !p&'so^-W  
Annual Report on the Consumer Price Index 《消费物价指数年报》 =_dd4`G&<  
annual return 周年报表；周年申报表；每年报税表格 H n!vTB  
Annual Return Rules 《周年报表规则》 O<h#|g1  
annual review of consumer prices 每年消费物价回顾 ziycyf.d  
annual roll-forward basis 逐年延展方式 1!`768  
annual salary 年薪 PbPP1G')  
annual statement 年度报表；年度决算表 2SJh
6U  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 LgNNtZ&F  
annuitant 年金受益人 IA^)`l
7H  
annuity 年金 \!QF9dP4  
annuity contract 年金合约 E )hinH  
annuity on human life 人寿年金 >>bYg  
antecedent debt 先前的债项 k@aP&Z~  
ante-dated cheque 倒填日期支票 %~5Q^3$O  
anticipated expenditure 预期开支 nTU~M~gky  
anticipated net profit 预期纯利 na3kHx@  
anticipated revenue 预期收入 y|Y3,s  
anti-inflation measure 反通货膨胀措施 mG~y8nUtp  
anti-inflationary stance 反通货膨胀立场 t60/f&A#7H  
apparent deficit 表面赤字 nh=Us^xD  
apparent financial solvency 表面偿债能力 <PN;D#2bh  
apparent partner 表面合伙人 &&]!+fTZ\(  
application for personal assessment 个人入息课税申请书 y+scJ+<  
application of fund 资金应用 02^(z6K'&?  
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 R{o*O_qX  
appointed actuary 委任精算师 mF}k}0  
appointed auditor 委任核数师；委任审计师 _A|\.(t  
appointed trustee 委任的受托人 N
#)VD\m  
appointer 委任人 *wB-lg7%  
apportioned pro rata 按比例分摊 d95N$n   
apportionment 分配；分摊 Z{ Zox[/  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 4<g72| y  
apportionment formula 分摊方程式 ePRMv  
apportionment of estate duty 遗产税的分摊 ,Q#tA|:8j  
appraisal 估价；评估 ')<FLCFwT  
appreciable growth 可观增长 D Ok^ON  
appreciable impact 显着影响 m90R8 V  
appreciable increase 可观增长 r)5\3j[P  
appreciation 增值；升值 bus=LAJt=  
appreciation against other currencies 相对其他货币升值 *@arn Eu  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 =P;;&j3Z  
appreciation tax 增值税 C9g~l}=$&  
appropriation 拨款；拨用；拨付 !en F8a  
appropriation account 拨款帐目 /Tf*d>Yh;  
Appropriation Bill 拨款法案 n{Qh8"  
appropriation-in-aid system 补助拨款办法 ,L{o,qzC  
approved assets 核准资产 A%*DQ1N  
approved basket stock 认可一篮子证券 Wx|6A#cg!  
approved budget 核准预算 sR>;h /  
approved charitable donation 认可慈善捐款 .(dmuV9  
approved charitable institution 认可慈善机构 Bb[0\Hs7  
approved currency 核准货币；认可货币 #Wm@&|U  
approved estimates 核准预算 ,c7u  
approved estimates of expenditure 核准开支预算 WUWb5xA  
approved overseas insurer 核准海外保险人 ?> MoV5  
approved overseas trust company 核准海外信托公司 `{|}LFS>  
approved pooled investment fund 核准汇集投资基金 @oqi@&L'C  
approved provident fund scheme 认可公积金计划 A[ ECa{v  
approved provision 核准拨款 &]yJCzo]  
approved redeemable share 核准可赎回股份 S[hJ{0V  
approved regional stock 认可地区性证券 fpK0MS]=b  
approved retirement scheme 认可退休金计划 S7NnC4)=-f  
approved subordinated loan 核准附属贷款 ;*4tVp,  
arbitrage 套戥；套汇；套利 =7]Q6h@X  
arbitrageur 套戥者；套汇者 8X ?GY8W:  
arbitrary amount 临时款项 VVQ74b  
arrangement 措施；安排；协定 &iND &>?  
arrears 欠款 svq9@!go  
arrears of pay 欠付薪酬 !Zyx$2K  
arrears of revenue 逾期未收税款；逾期未收的帐项 E#{WU}  
articles of association 组织章程；组织细则；组织章程细则 4=F]`Lql  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 KG-k$glD  
ascertainment of profit 确定利润 tY$ty0y-e  
"Asia Clear" “亚洲结算系统”