[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 c5Hyja =  
allotment notice 股份配售通知；配股通知  6lL^/$]  
allotment of shares 股份分配 \[d~O>k2  
allowable 可获宽免；免税的 lf\^!E:  
allowable business loss 可扣除的营业亏损 *mkVk7]c  
allowable expenses 可扣税的支出 +`ug?`_  
allowance 免税额；津贴；备抵；准备金 tC5>K9Ed  
allowance for debts 债项的免税额  L
+CPT  
allowance for depreciation by wear and tear 耗损折旧免税额 9w6 uoM  
allowance for funeral expenses 殡殓费的免税额 E"7[|-`e6  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 G1Vn[[%k  
allowance for repairs and outgoings 修葺及支出方面的免税额 4+Jf!ovS=  
allowance to debtor 给债务人的津贴 ? U* `!-  
alteration of capital 资本更改 (3Z;c_N  
alternate trustee 候补受托人 F#~*j  
amalgamation 合并 M}$Td_g  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 iikMz|:7U  
ambit of charges 征税范围；收费范围 y@<&A~Cl^  
amended valuation 经修订的估值 Hb[
P|pPT  
American Commodities Exchange 美国商品交易所 =imJ0V~RW  
American Express Bank Limited 美国运通银行 pjma < ^|F  
American Stock Exchange 美国证券交易所 }^ =f%EjV  
amortization 摊销 aoBiN_  
amount due from banks 存放银行同业的款项 _Nh`-R%B)  
amount due from banks abroad 存放海外银行同业的款项 f
VJWW):  
amount due from holding companies 控股公司欠款 F<^f6z8  
amount due from local banks 存放本港银行同业的款项 +i[vJRLxl~  
amount due to banks 银行同业的存款 YRCOh:W*  
amount due to banks abroad 海外银行同业的存款 O"#/>hmv-  
amount due to holding companies 控股公司存款 6#Rco%07zI  
amount due to local banks 本港银行同业的存款 QQt4pDir>  
amount due to outport banks 外埠银行同业的存款 1--Ka&H  
amount for note issue 发行纸币的款额 ornU8H`  
amount of bond 担保契据的款额 fX2OH)6U  
amount of consideration 代价款额 W![~"7?  
amount of contribution 供款数额 M^lP`=sSv  
amount of indebtedness 负债款额 j9X|c7|  
amount of principal of the loan 贷款本金额 {B4.G8%Z  
amount of rates chargeable 应征差饷数额 O Q$C#:?  
amount of share capital 股本额 G_M8? G0  
amount of sums assured 承保款额 ZSr!L@S  
amount of variation 变动幅度 P26"z))~d  
amount of vote 拨款数额 211V'|a_>  
amount payable 应付款额 r[wjE`Z/T  
amount receivable 应收款额 dK4w$~j{k  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 av_ +M;G  
analysis 分析 d5`D[,]d  
ancillary risk 附属风险  ?<T=g  
annual account 周年帐目；周年帐目报表；年度决算；年结 vOq N=bp  
annual accounting date 年结日期 fYW9Zbov-  
annual allowance 每年免税额；年积金；年度津贴；年津 &Mz]y?k'  
annual balance 年度余额 Ko)f:=Qo  
annual disposable income 每年可动用收入 n(i/jW~0w  
annual estimates 周年预算 '<>?gE0Cd  
annual fee 年费 5~d=,;yE  
annual general meeting 周年大会 sLWVgD  
annual growth rate 年增率；每年增长率 sY1.z5"Mm  
annual long-term supplement 长期个案每年补助金 k9;t3-P  
annual pensionable emolument 可供计算退休金的年薪 //RD$e?h~  
annual report 年报 XM#nb$gl  
Annual Report on the Consumer Price Index 《消费物价指数年报》 >s )L(DHa"  
annual return 周年报表；周年申报表；每年报税表格 "y5bODq3t  
Annual Return Rules 《周年报表规则》 5#y_EpL"  
annual review of consumer prices 每年消费物价回顾 C{+JrHV%h  
annual roll-forward basis 逐年延展方式 Ug384RzHN  
annual salary 年薪 q,> C^p|2b  
annual statement 年度报表；年度决算表 IVVX3RI  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 @>8{J6%\  
annuitant 年金受益人 6Kw?  
annuity 年金 } 7ND]y48  
annuity contract 年金合约 saDu'SmYV  
annuity on human life 人寿年金 LIKQQ  
antecedent debt 先前的债项 |9p0"#4u  
ante-dated cheque 倒填日期支票 Q3Y(K\  
anticipated expenditure 预期开支 2.\"Q  
anticipated net profit 预期纯利 7u
rD  
anticipated revenue 预期收入 V(g5Gn
?  
anti-inflation measure 反通货膨胀措施 jeB"j  
anti-inflationary stance 反通货膨胀立场 X\>/'fC$  
apparent deficit 表面赤字 8n:N#4Dh^  
apparent financial solvency 表面偿债能力 wEN[o18{  
apparent partner 表面合伙人 Q#*R({)GH  
application for personal assessment 个人入息课税申请书 'Hs*  
application of fund 资金应用 L$r r:^J  
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 .&`apQD}  
appointed actuary 委任精算师 IkG;j+=  
appointed auditor 委任核数师；委任审计师 j WMTQLE.  
appointed trustee 委任的受托人 .8GXpt^U(  
appointer 委任人 H}q$6WE  
apportioned pro rata 按比例分摊 LDYa{w-t  
apportionment 分配；分摊 s%8,'3&  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 &aa3BgxyE  
apportionment formula 分摊方程式 4j'`
,a=  
apportionment of estate duty 遗产税的分摊 e{3%-  
appraisal 估价；评估 '&2-{Y [!  
appreciable growth 可观增长 ( uG;Q  
appreciable impact 显着影响 _g-0"a{-  
appreciable increase 可观增长 Qc=-M'9  
appreciation 增值；升值 t*dq*(3"c  
appreciation against other currencies 相对其他货币升值 eKo=g|D  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 B@#vS=g  
appreciation tax 增值税 `C$QR 8  
appropriation 拨款；拨用；拨付 EWY'E;0@5  
appropriation account 拨款帐目 I $4>_D  
Appropriation Bill 拨款法案 G}LV"
0?  
appropriation-in-aid system 补助拨款办法 5:#|Op N  
approved assets 核准资产 Pjxj$>&;*j  
approved basket stock 认可一篮子证券 Mz86bb^J  
approved budget 核准预算 ?YUL~P  
approved charitable donation 认可慈善捐款 Y\+LBbB8  
approved charitable institution 认可慈善机构 )vpYVr-  
approved currency 核准货币；认可货币 l|iOdKr h  
approved estimates 核准预算 /0$405  
approved estimates of expenditure 核准开支预算 7%[ YX  
approved overseas insurer 核准海外保险人 ] W$
V#  
approved overseas trust company 核准海外信托公司 xE$lx:C"FU  
approved pooled investment fund 核准汇集投资基金 )]4=anJu@|  
approved provident fund scheme 认可公积金计划 [LUqF?K&  
approved provision 核准拨款 mahNQ5W*)  
approved redeemable share 核准可赎回股份 B !wr}]  
approved regional stock 认可地区性证券 wp5H|ctl  
approved retirement scheme 认可退休金计划 +@H{H2J4  
approved subordinated loan 核准附属贷款 uu"hu||0_  
arbitrage 套戥；套汇；套利 BjA$ ^i|8  
arbitrageur 套戥者；套汇者 ,oPxt  
arbitrary amount 临时款项 HgBu:x?&  
arrangement 措施；安排；协定 _ n1:v~  
arrears 欠款 4tx6h<L#s  
arrears of pay 欠付薪酬 @; I9e  
arrears of revenue 逾期未收税款；逾期未收的帐项 'KT(;Vof  
articles of association 组织章程；组织细则；组织章程细则 2-Wy@\  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 3 TTQff  
ascertainment of profit 确定利润 "WO0rh`  
"Asia Clear" “亚洲结算系统”