[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 $rXh0g  
allotment notice 股份配售通知；配股通知 P3 c\S[F  
allotment of shares 股份分配 wd
zOFDA  
allowable 可获宽免；免税的 Kx"<J@  
allowable business loss 可扣除的营业亏损 G>YAJo  
allowable expenses 可扣税的支出 T{]~07N?  
allowance 免税额；津贴；备抵；准备金 |8%m.fY`  
allowance for debts 债项的免税额 5dx&Qu'}ZS  
allowance for depreciation by wear and tear 耗损折旧免税额 vN4Qdpdb  
allowance for funeral expenses 殡殓费的免税额 C^t(^9  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 H9 C9P17  
allowance for repairs and outgoings 修葺及支出方面的免税额 !$A37j6  
allowance to debtor 给债务人的津贴 iFSJL,QZ3  
alteration of capital 资本更改 KucV3-I  
alternate trustee 候补受托人 oIGrA-T}  
amalgamation 合并 jUj<~:Q}3o  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 !KKT[28v  
ambit of charges 征税范围；收费范围 t3Z_Dp~\  
amended valuation 经修订的估值 "I;C;}
!  
American Commodities Exchange 美国商品交易所 FZd.L6q  
American Express Bank Limited 美国运通银行 D7]#Xk2  
American Stock Exchange 美国证券交易所 KPSh#x&I  
amortization 摊销 WqxUXH  
amount due from banks 存放银行同业的款项 $@\mpw ANl  
amount due from banks abroad 存放海外银行同业的款项 G.+l7bnZM  
amount due from holding companies 控股公司欠款 `< ^VR[Mx  
amount due from local banks 存放本港银行同业的款项 $&|y<Y=  
amount due to banks 银行同业的存款 nfb]VN~(  
amount due to banks abroad 海外银行同业的存款 %CZ-r"A  
amount due to holding companies 控股公司存款 {)- .xG  
amount due to local banks 本港银行同业的存款 g#NZ ,~  
amount due to outport banks 外埠银行同业的存款 /w QL  
amount for note issue 发行纸币的款额 {^{p,9  
amount of bond 担保契据的款额 #6+FY+/  
amount of consideration 代价款额 IUGz =%[  
amount of contribution 供款数额 r8xyd"Axy  
amount of indebtedness 负债款额 c~
A4gtB=  
amount of principal of the loan 贷款本金额 Xf=XBoN|  
amount of rates chargeable 应征差饷数额 W$dn_9W  
amount of share capital 股本额 ogM%N  
amount of sums assured 承保款额 ZaFb*XRgS  
amount of variation 变动幅度 GwsY-jf  
amount of vote 拨款数额 fsO9EEn7X  
amount payable 应付款额 l=`L7| ^/d  
amount receivable 应收款额 z^o1GY  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 VS#wl|b8  
analysis 分析 @/J[t  
ancillary risk 附属风险 RO\gax  
annual account 周年帐目；周年帐目报表；年度决算；年结 Gx?+9CV  
annual accounting date 年结日期 m,3er*t{  
annual allowance 每年免税额；年积金；年度津贴；年津 Uu6L~iB  
annual balance 年度余额 nU+tM~C%a  
annual disposable income 每年可动用收入 RVtQ20e";r  
annual estimates 周年预算 a\kb^D=T  
annual fee 年费 PYB+FcR6?n  
annual general meeting 周年大会 \u` )kJ5o1  
annual growth rate 年增率；每年增长率 t<uYM  
annual long-term supplement 长期个案每年补助金 t{!  
annual pensionable emolument 可供计算退休金的年薪 #LcrI  
annual report 年报 ]!1OH |Ad  
Annual Report on the Consumer Price Index 《消费物价指数年报》 sKLX[l  
annual return 周年报表；周年申报表；每年报税表格 J?)Rf K|!  
Annual Return Rules 《周年报表规则》 >,C4rC+:XN  
annual review of consumer prices 每年消费物价回顾 Jsg I'  
annual roll-forward basis 逐年延展方式 >-T`0wI  
annual salary 年薪 5OM?3M  
annual statement 年度报表；年度决算表 `|1MlRM9  
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 -0o[f53}p  
annuitant 年金受益人 !=Y;h[J.p  
annuity 年金 XXmE+aI  
annuity contract 年金合约 P`$12<\O1  
annuity on human life 人寿年金 9D
@$i<D:  
antecedent debt 先前的债项 ;N+$2w  
ante-dated cheque 倒填日期支票 +5<k-0v  
anticipated expenditure 预期开支 \a"Ct
'  
anticipated net profit 预期纯利 G" b60RQ  
anticipated revenue 预期收入 D|I Ec?  
anti-inflation measure 反通货膨胀措施 [~5p>'  
anti-inflationary stance 反通货膨胀立场 KYJ1}5n  
apparent deficit 表面赤字 %/"Oxi^G  
apparent financial solvency 表面偿债能力 <dA8 '7^  
apparent partner 表面合伙人 
Tm+;0  
application for personal assessment 个人入息课税申请书 &0N<ofYX  
application of fund 资金应用 >Dm8m[76  
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 *E>.)B i  
appointed actuary 委任精算师 oqkVYlE  
appointed auditor 委任核数师；委任审计师 : 2V^K&2L  
appointed trustee 委任的受托人 I"L;L?\S  
appointer 委任人 FD7H@L5
 
apportioned pro rata 按比例分摊 TmRxKrRs  
apportionment 分配；分摊 @}FAwv^f  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 P=AS>N^yaL  
apportionment formula 分摊方程式 +\`vq"e  
apportionment of estate duty 遗产税的分摊 4
YG/`P  
appraisal 估价；评估 >hMUr
*j  
appreciable growth 可观增长 xc 1A$EY  
appreciable impact 显着影响 ]rd/;kg .S  
appreciable increase 可观增长 H(+<)qH  
appreciation 增值；升值 T~4mQuYi  
appreciation against other currencies 相对其他货币升值 `%K`gYhG1  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 iMP  
appreciation tax 增值税 4\X||5.c  
appropriation 拨款；拨用；拨付 :bM+&EP  
appropriation account 拨款帐目 'aJgLws*w  
Appropriation Bill 拨款法案  GrJ#.  
appropriation-in-aid system 补助拨款办法 H(u+#PIIw  
approved assets 核准资产 $FM' 3%B[  
approved basket stock 认可一篮子证券 hP?fMW$V  
approved budget 核准预算 BW[5o3 i  
approved charitable donation 认可慈善捐款 8Vl!|\x5  
approved charitable institution 认可慈善机构 >}+Q:iNQ)2  
approved currency 核准货币；认可货币 u/^|XOy  
approved estimates 核准预算 0O@_cW  
approved estimates of expenditure 核准开支预算 #m. AN  
approved overseas insurer 核准海外保险人 dT@UK^\  
approved overseas trust company 核准海外信托公司 oT+(W,G  
approved pooled investment fund 核准汇集投资基金 -<f/\U  
approved provident fund scheme 认可公积金计划 =6%|?5G  
approved provision 核准拨款 mLL$|  
approved redeemable share 核准可赎回股份 <)m%*9{  
approved regional stock 认可地区性证券 $`Nd?\$  
approved retirement scheme 认可退休金计划 6k0^x Q  
approved subordinated loan 核准附属贷款 Z_z#QX>=D  
arbitrage 套戥；套汇；套利 K!{5[G  
arbitrageur 套戥者；套汇者  DQ!J!ltQ  
arbitrary amount 临时款项 t iQ;#p7%  
arrangement 措施；安排；协定 )na&"b
J  
arrears 欠款 i s"vekC  
arrears of pay 欠付薪酬 v#w_eqg  
arrears of revenue 逾期未收税款；逾期未收的帐项 +H'\3^C-  
articles of association 组织章程；组织细则；组织章程细则 <bmLy_":  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 Z[#IfbYt  
ascertainment of profit 确定利润 O
&?.&h  
"Asia Clear" “亚洲结算系统”