[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 LV\ieM  
allotment notice 股份配售通知；配股通知 D{W SKn  
allotment of shares 股份分配 Ff&R0v  
allowable 可获宽免；免税的 Yg|"-  
allowable business loss 可扣除的营业亏损 g~|y$T  
allowable expenses 可扣税的支出 ,| <jjq)  
allowance 免税额；津贴；备抵；准备金 7y>(H
<^>  
allowance for debts 债项的免税额 c-`37. J  
allowance for depreciation by wear and tear 耗损折旧免税额 -O /T?H  
allowance for funeral expenses 殡殓费的免税额 3F uC
W  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 c+wuC,  
allowance for repairs and outgoings 修葺及支出方面的免税额 t#{x?
cF  
allowance to debtor 给债务人的津贴 |yU3Kt  
alteration of capital 资本更改 ZGzc"r(r:#  
alternate trustee 候补受托人 d["x= [f  
amalgamation 合并 i<Q&
D\Pv  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 iA&oLu[y3  
ambit of charges 征税范围；收费范围 ^+URv  
amended valuation 经修订的估值 /Go>5B>  
American Commodities Exchange 美国商品交易所 e6o/q)9#  
American Express Bank Limited 美国运通银行 pOX$4$VR<  
American Stock Exchange 美国证券交易所 YV4 :8At1  
amortization 摊销 ,Q+\h>I  
amount due from banks 存放银行同业的款项 rI *!"PL  
amount due from banks abroad 存放海外银行同业的款项 )p h30B  
amount due from holding companies 控股公司欠款 zF=#6  
amount due from local banks 存放本港银行同业的款项 3]!h{_:u  
amount due to banks 银行同业的存款 .@Hmg  
amount due to banks abroad 海外银行同业的存款 7x%S](m%  
amount due to holding companies 控股公司存款 QYH."7X >  
amount due to local banks 本港银行同业的存款  u*U_7Uw$  
amount due to outport banks 外埠银行同业的存款 L%k67>  
amount for note issue 发行纸币的款额 Z~:/#?/  
amount of bond 担保契据的款额 &+,:u*%  
amount of consideration 代价款额 8B_0!U&]  
amount of contribution 供款数额 y~x#pC*w  
amount of indebtedness 负债款额 An/>05|  
amount of principal of the loan 贷款本金额 xSx&79Ez<*  
amount of rates chargeable 应征差饷数额 "-28[a3q  
amount of share capital 股本额 219R&[cb  
amount of sums assured 承保款额 nrI"k2oA@  
amount of variation 变动幅度 6W]OpM  
amount of vote 拨款数额 FoQ?U=er  
amount payable 应付款额 >G<4Ro"  
amount receivable 应收款额 Tw}@ +-  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 :a=ro2NH  
analysis 分析 ^M[#^wv,  
ancillary risk 附属风险 A\Lr<{Jh  
annual account 周年帐目；周年帐目报表；年度决算；年结 @>+^W&  
annual accounting date 年结日期 % N7gT*B:  
annual allowance 每年免税额；年积金；年度津贴；年津 ^dheJ]n=k  
annual balance 年度余额 $^] 9  
annual disposable income 每年可动用收入 =.VepX|?D  
annual estimates 周年预算 l&\tf`~  
annual fee 年费 =7F
E/S  
annual general meeting 周年大会 Nz3zsP$  
annual growth rate 年增率；每年增长率 rf)PAdj|~  
annual long-term supplement 长期个案每年补助金 >-UD]?>  
annual pensionable emolument 可供计算退休金的年薪 %uh R'8"  
annual report 年报 UB5}i('L  
Annual Report on the Consumer Price Index 《消费物价指数年报》 jkZ_c!  
annual return 周年报表；周年申报表；每年报税表格 7zOhyl?  
Annual Return Rules 《周年报表规则》 u):X>??  
annual review of consumer prices 每年消费物价回顾 Q-M rH   
annual roll-forward basis 逐年延展方式 Z@<q/2 ).|  
annual salary 年薪 u![4=w  
annual statement 年度报表；年度决算表 bta0?O #  
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 N9`y,Cos0  
annuitant 年金受益人 !1D%-=dWX  
annuity 年金 q2[+-B)m  
annuity contract 年金合约 5JO[+>  
annuity on human life 人寿年金 >|v=Ba6R0  
antecedent debt 先前的债项 l0eANB%Y=@  
ante-dated cheque 倒填日期支票 #Y/97_2 xa  
anticipated expenditure 预期开支 (PRaiE  
anticipated net profit 预期纯利 9`OG  
anticipated revenue 预期收入 cZPbD;e:  
anti-inflation measure 反通货膨胀措施 N;e;
4,_ n  
anti-inflationary stance 反通货膨胀立场 .a ~s_E  
apparent deficit 表面赤字 =~,$V<+c  
apparent financial solvency 表面偿债能力 ;5&k/CB1  
apparent partner 表面合伙人 }".\ 4B$n  
application for personal assessment 个人入息课税申请书 zfk'>
_'  
application of fund 资金应用 $ iX^p4v  
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 6lB{Ao?|  
appointed actuary 委任精算师 j4.Qvj >:4  
appointed auditor 委任核数师；委任审计师 3N(8|wh  
appointed trustee 委任的受托人 ~5-~q0Ge  
appointer 委任人 Rh wt<  
apportioned pro rata 按比例分摊 43UJ#r F  
apportionment 分配；分摊 0L3Bo3:k  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 cR
s{=RGc  
apportionment formula 分摊方程式 _Ym&UY.u#  
apportionment of estate duty 遗产税的分摊 s4\SX,  
appraisal 估价；评估 ,\.YJD>z  
appreciable growth 可观增长 U)&H.^@r$  
appreciable impact 显着影响 MsN2A6|33  
appreciable increase 可观增长 $K=K?BV[  
appreciation 增值；升值 u.ULS3`C/X  
appreciation against other currencies 相对其他货币升值 ui s:\Uc  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 'DaNR`9  
appreciation tax 增值税 &xPOp$Sx~  
appropriation 拨款；拨用；拨付 |NphG|  
appropriation account 拨款帐目 9+WY@du+  
Appropriation Bill 拨款法案 31 KDeFg  
appropriation-in-aid system 补助拨款办法 @c.11nfn`  
approved assets 核准资产 D'HL /[@`  
approved basket stock 认可一篮子证券 }'@tA")-)  
approved budget 核准预算 fS;m+D!j@  
approved charitable donation 认可慈善捐款 X=S}WKu  
approved charitable institution 认可慈善机构 !?tu! M<1?  
approved currency 核准货币；认可货币 )W_ Y3M,  
approved estimates 核准预算 :X1`wBu  
approved estimates of expenditure 核准开支预算 <8F->k1"3  
approved overseas insurer 核准海外保险人 e8WPV  
approved overseas trust company 核准海外信托公司 *@b~f&Lx6  
approved pooled investment fund 核准汇集投资基金 @j)f
(Zlu#  
approved provident fund scheme 认可公积金计划 2c*VHIl;  
approved provision 核准拨款 B1 jH.(  
approved redeemable share 核准可赎回股份 s+OvS9et_  
approved regional stock 认可地区性证券 #R"9)vHp  
approved retirement scheme 认可退休金计划 z9OMC$,V  
approved subordinated loan 核准附属贷款 ];
YglHH  
arbitrage 套戥；套汇；套利 \kua9b
K  
arbitrageur 套戥者；套汇者 q\{;_?a  
arbitrary amount 临时款项 *YiD B?Si  
arrangement 措施；安排；协定 Zp% ""  
arrears 欠款 HbJadOK  
arrears of pay 欠付薪酬 g%<{G/Tz  
arrears of revenue 逾期未收税款；逾期未收的帐项 jS5t?0  
articles of association 组织章程；组织细则；组织章程细则 (AyRs7Dkn  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 _zVbqRHlw  
ascertainment of profit 确定利润 Z(Ls#hp  
"Asia Clear" “亚洲结算系统”