[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 }Q L 2#R  
allotment notice 股份配售通知；配股通知 MZX-<p+  
allotment of shares 股份分配 'bXm,Ed  
allowable 可获宽免；免税的 Sp=6%3fZ]m  
allowable business loss 可扣除的营业亏损  !Z'x h +  
allowable expenses 可扣税的支出 D|}%(N@sl  
allowance 免税额；津贴；备抵；准备金 67/&.d!  
allowance for debts 债项的免税额 Ok=RhoZZ  
allowance for depreciation by wear and tear 耗损折旧免税额 Wm/0Y'$r&k  
allowance for funeral expenses 殡殓费的免税额 q >|:mXR  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 zMkjdjb  
allowance for repairs and outgoings 修葺及支出方面的免税额 <y}`PmIM I  
allowance to debtor 给债务人的津贴 v/E_A3Ay&  
alteration of capital 资本更改 i0%S6vmaS  
alternate trustee 候补受托人 9o]h}Xc  
amalgamation 合并 x05yU  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 L"akV,w4p  
ambit of charges 征税范围；收费范围 pUs s_3  
amended valuation 经修订的估值 /^kZ}}9baU  
American Commodities Exchange 美国商品交易所 Ls#=R  
American Express Bank Limited 美国运通银行 B%c):`w8]  
American Stock Exchange 美国证券交易所 ",c(cYVW  
amortization 摊销 h$Z_r($b  
amount due from banks 存放银行同业的款项 s^]F4'  
amount due from banks abroad 存放海外银行同业的款项 MHv2r  
amount due from holding companies 控股公司欠款 JwNG`MGc  
amount due from local banks 存放本港银行同业的款项 y
u'2  
amount due to banks 银行同业的存款 Jbud_.h9  
amount due to banks abroad 海外银行同业的存款 ?X1vU0c  
amount due to holding companies 控股公司存款 @"9^U_Qf1z  
amount due to local banks 本港银行同业的存款 1Y"[Qs]"mU  
amount due to outport banks 外埠银行同业的存款 t UJ m}+=>  
amount for note issue 发行纸币的款额 G H
N  
amount of bond 担保契据的款额 OA\2ja~+  
amount of consideration 代价款额 Z^w}: {  
amount of contribution 供款数额 !}D!_z,)u  
amount of indebtedness 负债款额 d3fF|Wp1  
amount of principal of the loan 贷款本金额 n1n1}  
amount of rates chargeable 应征差饷数额 >g]S"ku|  
amount of share capital 股本额 z:hY{/-  
amount of sums assured 承保款额 J 00%,Ju_  
amount of variation 变动幅度 T>l=0a #  
amount of vote 拨款数额 xD}ha  
amount payable 应付款额 f-N:  
amount receivable 应收款额 QfuKpcT&  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 NJG-~w  
analysis 分析 @aU%1h5W;l  
ancillary risk 附属风险 l I&%^>  
annual account 周年帐目；周年帐目报表；年度决算；年结 ]o<'T.x  
annual accounting date 年结日期 :"9 :J  
annual allowance 每年免税额；年积金；年度津贴；年津 $= '_$wG 8  
annual balance 年度余额 ANNfL9:Jy  
annual disposable income 每年可动用收入 e7f3dqn0  
annual estimates 周年预算 x[+t  
annual fee 年费 t{\FV@R  
annual general meeting 周年大会 N5$L),?\y  
annual growth rate 年增率；每年增长率 .z u0GsU=  
annual long-term supplement 长期个案每年补助金 yIBT*,4  
annual pensionable emolument 可供计算退休金的年薪 )1%l$W  
annual report 年报 .]+oE$,!  
Annual Report on the Consumer Price Index 《消费物价指数年报》 bq/*99``  
annual return 周年报表；周年申报表；每年报税表格 ?lJm}0>  
Annual Return Rules 《周年报表规则》 #/NZ0IbHk  
annual review of consumer prices 每年消费物价回顾 lE~5 b  
annual roll-forward basis 逐年延展方式 w /$4 Rv+S  
annual salary 年薪 @B;2z_Y!l  
annual statement 年度报表；年度决算表 =.9L/74@  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 )~1QOl "~  
annuitant 年金受益人 58"Cn ||tF  
annuity 年金 Y27x;U  
annuity contract 年金合约 CQf!<  
annuity on human life 人寿年金 CzKU;~D=B  
antecedent debt 先前的债项 p2 N;-  
ante-dated cheque 倒填日期支票
X/  
anticipated expenditure 预期开支 ^2L\Y2  
anticipated net profit 预期纯利 d'~ kf#  
anticipated revenue 预期收入 5?+ECxPt  
anti-inflation measure 反通货膨胀措施 UPs*{m  
anti-inflationary stance 反通货膨胀立场 z;6Tp  
apparent deficit 表面赤字 gWm -}Nb4  
apparent financial solvency 表面偿债能力 vA rM.Bu>b  
apparent partner 表面合伙人 (9hCO -r  
application for personal assessment 个人入息课税申请书 (9r\YNK  
application of fund 资金应用 :kU
ZNw'Bi  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 *NdSL  
appointed actuary 委任精算师 8RJXY:%  
appointed auditor 委任核数师；委任审计师 0|g|k7c{rF  
appointed trustee 委任的受托人 -1Acprr  
appointer 委任人 3+mC96wN  
apportioned pro rata 按比例分摊 3.M<ATe^  
apportionment 分配；分摊 |~b.rKQt[  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 t\J5np  
apportionment formula 分摊方程式 L&O!"[++  
apportionment of estate duty 遗产税的分摊 " N)dle,  
appraisal 估价；评估 {-*+G]  
appreciable growth 可观增长 km1{Oh  
appreciable impact 显着影响 q<mDs$^K  
appreciable increase 可观增长 t sdkpt  
appreciation 增值；升值 ]~g6#@l  
appreciation against other currencies 相对其他货币升值 !Z978Aub3&  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 pPt7M'uL"  
appreciation tax 增值税 QXZjsa_|  
appropriation 拨款；拨用；拨付 L&$ X\\Lv^  
appropriation account 拨款帐目 (uV~1  
Appropriation Bill 拨款法案 M{gtu'.  
appropriation-in-aid system 补助拨款办法 1&A@Zo5|  
approved assets 核准资产 ".jY3<bQg  
approved basket stock 认可一篮子证券 QAYhAOS|e  
approved budget 核准预算 BgLW!|T[  
approved charitable donation 认可慈善捐款 '\qd{mM\r  
approved charitable institution 认可慈善机构 d;`bX+K  
approved currency 核准货币；认可货币 ?bwF$Ku  
approved estimates 核准预算 qLkna
 
approved estimates of expenditure 核准开支预算 bF:]MB^VK  
approved overseas insurer 核准海外保险人 .v<c_~y  
approved overseas trust company 核准海外信托公司 aBk~/  
approved pooled investment fund 核准汇集投资基金 f`w$KVZ1!w  
approved provident fund scheme 认可公积金计划 1vlRzkd  
approved provision 核准拨款 LB}y,-vX>  
approved redeemable share 核准可赎回股份 ))"J  
approved regional stock 认可地区性证券 qMT7g LB'1  
approved retirement scheme 认可退休金计划 OZ\]6]L  
approved subordinated loan 核准附属贷款 8s6~l.
v  
arbitrage 套戥；套汇；套利 }t!,{ZryE1  
arbitrageur 套戥者；套汇者 C2RR (n=N^  
arbitrary amount 临时款项 "YbvI@pD  
arrangement 措施；安排；协定 ~e,k71  
arrears 欠款 RUHQ]@d#T  
arrears of pay 欠付薪酬 ~Xi_bTAyAW  
arrears of revenue 逾期未收税款；逾期未收的帐项 !yAg!V KY  
articles of association 组织章程；组织细则；组织章程细则 vJ96qX  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 ['%]tWT9  
ascertainment of profit 确定利润 pE{ZWW[@+  
"Asia Clear" “亚洲结算系统”