[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 KLlo^1.<  
allotment notice 股份配售通知；配股通知  @)iv'  
allotment of shares 股份分配 J?$
4Yf  
allowable 可获宽免；免税的 @AL,@P/9=  
allowable business loss 可扣除的营业亏损 VF=$'Bl|  
allowable expenses 可扣税的支出 %(b`i C9  
allowance 免税额；津贴；备抵；准备金 pLL ^R  
allowance for debts 债项的免税额 G8"L#[~  
allowance for depreciation by wear and tear 耗损折旧免税额 N4"%!.Y  
allowance for funeral expenses 殡殓费的免税额 D!TL~3d 1  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 $(_Xt-6  
allowance for repairs and outgoings 修葺及支出方面的免税额 7,ODh-?ez  
allowance to debtor 给债务人的津贴 EKf"e*|(L  
alteration of capital 资本更改 b#|M-DmT  
alternate trustee 候补受托人 "2 (4?P  
amalgamation 合并 FLY#  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ^lB'7#7  
ambit of charges 征税范围；收费范围 0Z#&!xTb  
amended valuation 经修订的估值 ;5-Sn(G  
American Commodities Exchange 美国商品交易所 z (rQ6  
American Express Bank Limited 美国运通银行 <R}(UK  
American Stock Exchange 美国证券交易所 6gfv7V2H  
amortization 摊销 vWI9ocl`W  
amount due from banks 存放银行同业的款项 ws4a(1  
amount due from banks abroad 存放海外银行同业的款项 gPY2Bnw;l  
amount due from holding companies 控股公司欠款 HKx2QFB  
amount due from local banks 存放本港银行同业的款项 +](^gaDw<L  
amount due to banks 银行同业的存款 MTBN&4[  
amount due to banks abroad 海外银行同业的存款 y!fV+S,  
amount due to holding companies 控股公司存款 qR!SwG44+  
amount due to local banks 本港银行同业的存款 E N%cjvE  
amount due to outport banks 外埠银行同业的存款 xlkEW&N&  
amount for note issue 发行纸币的款额 @rkNx@[~  
amount of bond 担保契据的款额 erYpeq.  
amount of consideration 代价款额 ~: Dr]kt  
amount of contribution 供款数额 VWd=7  
amount of indebtedness 负债款额 o 6  
amount of principal of the loan 贷款本金额 #Zk6   
amount of rates chargeable 应征差饷数额 azz6_qk8  
amount of share capital 股本额 em<(wJ-Y  
amount of sums assured 承保款额 HS]|s':  
amount of variation 变动幅度 Q&^ti)vB  
amount of vote 拨款数额 PoY+Y3  
amount payable 应付款额 8$-(%  
amount receivable 应收款额 q(i|  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 V[Fzh\2n  
analysis 分析 t.c XrX`k  
ancillary risk 附属风险 >V@-tT"^:  
annual account 周年帐目；周年帐目报表；年度决算；年结 #A@*k}/+  
annual accounting date 年结日期 cD Z]r@AQ  
annual allowance 每年免税额；年积金；年度津贴；年津 &(-+?*A`E  
annual balance 年度余额 ,*8}TIS(s  
annual disposable income 每年可动用收入 QM`A74j0]\  
annual estimates 周年预算 )nJs9}( 0  
annual fee 年费 BftW<1,U^  
annual general meeting 周年大会 V9NE kS  
annual growth rate 年增率；每年增长率 y} AkF2:  
annual long-term supplement 长期个案每年补助金 HlgF%\@a+U  
annual pensionable emolument 可供计算退休金的年薪 Hq"i0Xm  
annual report 年报 g:`V:kbY$  
Annual Report on the Consumer Price Index 《消费物价指数年报》 xRq|W4ay  
annual return 周年报表；周年申报表；每年报税表格 `] ;*k2  
Annual Return Rules 《周年报表规则》 su>GeJiPW  
annual review of consumer prices 每年消费物价回顾 w0x,~  
annual roll-forward basis 逐年延展方式 D`,W1Z#  
annual salary 年薪 L;H(I@p(e  
annual statement 年度报表；年度决算表 _CDUUr  
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 i5
w  
annuitant 年金受益人 R8Nr3M9 )  
annuity 年金 5;oWF
l  
annuity contract 年金合约 r ,D T>  
annuity on human life 人寿年金 03L+[F&"?  
antecedent debt 先前的债项 oOUL<ihe?  
ante-dated cheque 倒填日期支票 Y` Oz\ W  
anticipated expenditure 预期开支 pu A~}6C  
anticipated net profit 预期纯利 PsMoH/+"  
anticipated revenue 预期收入 9^QiFgJ y  
anti-inflation measure 反通货膨胀措施 m!SxX&m"G  
anti-inflationary stance 反通货膨胀立场 C,Q>OkSc  
apparent deficit 表面赤字 qasbK:}  
apparent financial solvency 表面偿债能力 2Kovvh y#  
apparent partner 表面合伙人 pca `nN!  
application for personal assessment 个人入息课税申请书 Vb az#I  
application of fund 资金应用 |jH- bm  
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 Lqq RuKi  
appointed actuary 委任精算师 r) ;U zd  
appointed auditor 委任核数师；委任审计师 zBtlkBPu  
appointed trustee 委任的受托人 2'Cwx-_ G`  
appointer 委任人 d5T M_C  
apportioned pro rata 按比例分摊 FY+0r67]  
apportionment 分配；分摊 "MQy>mD6  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 \]dx;,T  
apportionment formula 分摊方程式 G?)NDRM  
apportionment of estate duty 遗产税的分摊 Y|FF ;[  
appraisal 估价；评估 9`VgD<?v  
appreciable growth 可观增长 ZpvURp,I  
appreciable impact 显着影响 q">lP(t  
appreciable increase 可观增长 s(jixAf  
appreciation 增值；升值 +XCLdf}dC  
appreciation against other currencies 相对其他货币升值 `w';}sQA7  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 Vw:.'-Oi  
appreciation tax 增值税 8Y?zxmwn]  
appropriation 拨款；拨用；拨付 8Q ba4kgL  
appropriation account 拨款帐目 f]Z%,'1^  
Appropriation Bill 拨款法案 i#]}k  
appropriation-in-aid system 补助拨款办法 #{KYsDtvx  
approved assets 核准资产 rT7W_[&P  
approved basket stock 认可一篮子证券 s:ig;zb  
approved budget 核准预算 EK`}?>'  
approved charitable donation 认可慈善捐款 wd*8w$\  
approved charitable institution 认可慈善机构 no_;^Ou?  
approved currency 核准货币；认可货币 $X<O\Kna  
approved estimates 核准预算 CAg~K[  
approved estimates of expenditure 核准开支预算 ?_)b[-N!  
approved overseas insurer 核准海外保险人 /}A"F[5  
approved overseas trust company 核准海外信托公司 m_YXTwwx  
approved pooled investment fund 核准汇集投资基金 " O0p.o  
approved provident fund scheme 认可公积金计划 +9Q,[)e r  
approved provision 核准拨款 ;]c@%LX  
approved redeemable share 核准可赎回股份 z,dh?%H>X  
approved regional stock 认可地区性证券 M|8vP53=q  
approved retirement scheme 认可退休金计划 )N$T&  
approved subordinated loan 核准附属贷款 (:Di/{i&r5  
arbitrage 套戥；套汇；套利 /2z, ?,jL  
arbitrageur 套戥者；套汇者 0x BO5[w,Y  
arbitrary amount 临时款项 "i>?Tg^  
arrangement 措施；安排；协定 mbT4K8<^  
arrears 欠款 N~NUBEKcp  
arrears of pay 欠付薪酬 /c2| *"@X  
arrears of revenue 逾期未收税款；逾期未收的帐项 :jL>sGvBv  
articles of association 组织章程；组织细则；组织章程细则 1OI/!!t1$  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 xb{G :v  
ascertainment of profit 确定利润 C\2rSyo  
"Asia Clear" “亚洲结算系统”