[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 : q64K?X  
allotment notice 股份配售通知；配股通知 o.3YM.B#  
allotment of shares 股份分配 bk"k&.C^+  
allowable 可获宽免；免税的 HXfXb^~  
allowable business loss 可扣除的营业亏损 BBR"HMa
4  
allowable expenses 可扣税的支出 (e>Rot0  
allowance 免税额；津贴；备抵；准备金 0w(T^GhZ  
allowance for debts 债项的免税额 qJ+52U|z  
allowance for depreciation by wear and tear 耗损折旧免税额 -9>LvLU  
allowance for funeral expenses 殡殓费的免税额 g(1B W #$  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 #CA%]*l
*F  
allowance for repairs and outgoings 修葺及支出方面的免税额 a=*ALd_&0  
allowance to debtor 给债务人的津贴 8HFXxpt[G  
alteration of capital 资本更改 /$9 :L  
alternate trustee 候补受托人 {(z(NgXG/  
amalgamation 合并 S2&9#6  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 >*= =wlOB  
ambit of charges 征税范围；收费范围 %U5P}  
amended valuation 经修订的估值 ?QMclzh*-  
American Commodities Exchange 美国商品交易所 2zKo  
American Express Bank Limited 美国运通银行 g+}s:9  
American Stock Exchange 美国证券交易所 &{E`=4T2  
amortization 摊销 #PslrA. E  
amount due from banks 存放银行同业的款项 i#RElH  
amount due from banks abroad 存放海外银行同业的款项 z^rhgs?4  
amount due from holding companies 控股公司欠款 (D>y6r>r  
amount due from local banks 存放本港银行同业的款项 f `y" a@  
amount due to banks 银行同业的存款 cK[R1 ReH  
amount due to banks abroad 海外银行同业的存款 xaWGa1V'z  
amount due to holding companies 控股公司存款 +[whh  
amount due to local banks 本港银行同业的存款 5:%..e`T  
amount due to outport banks 外埠银行同业的存款 7Aio`&^  
amount for note issue 发行纸币的款额 6Q2orn[
 
amount of bond 担保契据的款额 T)(e!Xz  
amount of consideration 代价款额 !@pV)RUv7  
amount of contribution 供款数额 \f/#<|Hm  
amount of indebtedness 负债款额 eu}Fd@GO  
amount of principal of the loan 贷款本金额  lk_s!<ni  
amount of rates chargeable 应征差饷数额 |^Ew<
  
amount of share capital 股本额 NtY*sUKRD  
amount of sums assured 承保款额 _{e&@d  
amount of variation 变动幅度 CF|moc:;  
amount of vote 拨款数额 ~v2V`lxh  
amount payable 应付款额 ?dsf@\  
amount receivable 应收款额 =[P%_v``  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 Kc%n(,+%"  
analysis 分析 /M^V2=  
ancillary risk 附属风险 D3S+LV  
annual account 周年帐目；周年帐目报表；年度决算；年结 z;dcAdz9  
annual accounting date 年结日期 6z#lN>Y-`  
annual allowance 每年免税额；年积金；年度津贴；年津 B2~f;zy`  
annual balance 年度余额 ^]$
$)(jw  
annual disposable income 每年可动用收入 .3{[_iTM  
annual estimates 周年预算 3P//H88LY  
annual fee 年费 dD
/t_ {h  
annual general meeting 周年大会 uxa=KM1H  
annual growth rate 年增率；每年增长率 4%wq:y< )/  
annual long-term supplement 长期个案每年补助金 >`7OcjLg  
annual pensionable emolument 可供计算退休金的年薪 e'1 ^+*bU  
annual report 年报 >|a\>UgC  
Annual Report on the Consumer Price Index 《消费物价指数年报》 rIeM+h7Wn  
annual return 周年报表；周年申报表；每年报税表格 &/](HLdF  
Annual Return Rules 《周年报表规则》 $gV
Lk.  
annual review of consumer prices 每年消费物价回顾 \!^i;1h0c3  
annual roll-forward basis 逐年延展方式 g4N%PV8  
annual salary 年薪 2GSgG.%SSM  
annual statement 年度报表；年度决算表 #
P(l2(  
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 },DyU  
annuitant 年金受益人 \F 3C=M@:  
annuity 年金 lPY@{1W  
annuity contract 年金合约 Zc-#;/b3T  
annuity on human life 人寿年金 }{ n\tzR  
antecedent debt 先前的债项 Bk@)b`WR  
ante-dated cheque 倒填日期支票 u_N\iCYp  
anticipated expenditure 预期开支 aZ`<PdA  
anticipated net profit 预期纯利 p ?Ed- S  
anticipated revenue 预期收入 `#ul,%  
anti-inflation measure 反通货膨胀措施 ispkj'  
anti-inflationary stance 反通货膨胀立场 pT4qPta,2  
apparent deficit 表面赤字 79D=d'eA  
apparent financial solvency 表面偿债能力 |*:tyP%m^  
apparent partner 表面合伙人 #G3` p!"  
application for personal assessment 个人入息课税申请书 &yE1U#J(  
application of fund 资金应用 >SvDgeg_7f  
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 hG=k1T%=  
appointed actuary 委任精算师 8N%z9b  
appointed auditor 委任核数师；委任审计师 R'zu"I  
appointed trustee 委任的受托人 U,PZMz`2j  
appointer 委任人 I
z#yQ`  
apportioned pro rata 按比例分摊 VCjq3/[_  
apportionment 分配；分摊 [s~JceUyX  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 }2lO _i}L  
apportionment formula 分摊方程式 `dDa}b  
apportionment of estate duty 遗产税的分摊 "Y7+{  
appraisal 估价；评估 V1<ow'^i  
appreciable growth 可观增长 F\5X7ditD  
appreciable impact 显着影响
"OO96F  
appreciable increase 可观增长 P/ci/y_1  
appreciation 增值；升值 5C/2b.-[  
appreciation against other currencies 相对其他货币升值 6O9iEc,HM  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 !\^jt%e&  
appreciation tax 增值税 S?L#N  
appropriation 拨款；拨用；拨付 BDy5J2<<7l  
appropriation account 拨款帐目 t05_Px!mW  
Appropriation Bill 拨款法案 SBTPTb  
appropriation-in-aid system 补助拨款办法 KbAR_T1n  
approved assets 核准资产 1Ao6y.S  
approved basket stock 认可一篮子证券 ,9mgY p2  
approved budget 核准预算 `mzb(bE  
approved charitable donation 认可慈善捐款 4qt+uNe!  
approved charitable institution 认可慈善机构 9R QU?  
approved currency 核准货币；认可货币 U/Wrh($ #4  
approved estimates 核准预算 eIg+PuQD]  
approved estimates of expenditure 核准开支预算 OUzR@$  
approved overseas insurer 核准海外保险人 bpW!iY/q3  
approved overseas trust company 核准海外信托公司 0x@A~!MoP  
approved pooled investment fund 核准汇集投资基金 Q&xjF@I  
approved provident fund scheme 认可公积金计划 Pt)S;
6j  
approved provision 核准拨款 9~c~E/4!  
approved redeemable share 核准可赎回股份 GW3>&j_!d  
approved regional stock 认可地区性证券 |jT2W  
approved retirement scheme 认可退休金计划 >GXXjAIu/  
approved subordinated loan 核准附属贷款 l&L,7BX  
arbitrage 套戥；套汇；套利 w9f _b3  
arbitrageur 套戥者；套汇者 2ev*CX6.  
arbitrary amount 临时款项 8Atq,GcG  
arrangement 措施；安排；协定 sw $2d  
arrears 欠款 }_}KV
I  
arrears of pay 欠付薪酬 i@5)`<?  
arrears of revenue 逾期未收税款；逾期未收的帐项 ! Z;T-3^.  
articles of association 组织章程；组织细则；组织章程细则 _ 5"+Dv  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
X&a:g  
ascertainment of profit 确定利润 o
@W_a
i_  
"Asia Clear" “亚洲结算系统”