[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 h[KvhbD3
 
allotment notice 股份配售通知；配股通知 _3iHkQr  
allotment of shares 股份分配 ,:J
us  
allowable 可获宽免；免税的 i>L+gLW  
allowable business loss 可扣除的营业亏损 O-vGyNxP|  
allowable expenses 可扣税的支出 R9We/FhOY  
allowance 免税额；津贴；备抵；准备金 #mR4fst  
allowance for debts 债项的免税额 S 6,4PP  
allowance for depreciation by wear and tear 耗损折旧免税额 r'LVa6e"N  
allowance for funeral expenses 殡殓费的免税额 R;w
hW:Tx  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 h/eR  
allowance for repairs and outgoings 修葺及支出方面的免税额 +'@+x'/{^  
allowance to debtor 给债务人的津贴 =rA~7+}  
alteration of capital 资本更改 0X8t>#uF  
alternate trustee 候补受托人 <>xJn{f0c  
amalgamation 合并 E"iUq  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 n>3U_yt6b  
ambit of charges 征税范围；收费范围 5FVndMM#y  
amended valuation 经修订的估值 'XQ`g CF=  
American Commodities Exchange 美国商品交易所 mpC`Yk  
American Express Bank Limited 美国运通银行 #v#<itfFH  
American Stock Exchange 美国证券交易所 {U]H;~3 ?  
amortization 摊销 NvE}eA#
 
amount due from banks 存放银行同业的款项 5V[oE\ B  
amount due from banks abroad 存放海外银行同业的款项 "@@I!RwA  
amount due from holding companies 控股公司欠款 YG:3Fhx0~  
amount due from local banks 存放本港银行同业的款项 `=+^|Y}  
amount due to banks 银行同业的存款 VLsxdwHgb  
amount due to banks abroad 海外银行同业的存款 A,CW_  
amount due to holding companies 控股公司存款 'X).y1'  
amount due to local banks 本港银行同业的存款 z't ??6  
amount due to outport banks 外埠银行同业的存款 !J1rRPV  
amount for note issue 发行纸币的款额 NqHy%'R  
amount of bond 担保契据的款额 m`#Od^vk  
amount of consideration 代价款额 yw[#  
amount of contribution 供款数额 _$NIp `d  
amount of indebtedness 负债款额 v$~QCtc  
amount of principal of the loan 贷款本金额 `0H g y=  
amount of rates chargeable 应征差饷数额 _LP/!D  
amount of share capital 股本额 #1c]PX  
amount of sums assured 承保款额 }<@j'Ok}.  
amount of variation 变动幅度 682Z}"I0  
amount of vote 拨款数额 q/3ziV d7p  
amount payable 应付款额 kh~'Cn "O  
amount receivable 应收款额 |yyO q  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 ]Y6cwZOe  
analysis 分析 d\MLOXnLq;  
ancillary risk 附属风险 76tdJ!4Z  
annual account 周年帐目；周年帐目报表；年度决算；年结 f:*vr['d  
annual accounting date 年结日期 eAUcv`[#p  
annual allowance 每年免税额；年积金；年度津贴；年津 65z"  
annual balance 年度余额 rrg96WD  
annual disposable income 每年可动用收入 Y3kA?p0  
annual estimates 周年预算 AL/?,%F  
annual fee 年费 M7f;Pa  
annual general meeting 周年大会 dpQG[vXe  
annual growth rate 年增率；每年增长率 "gd=J_Yw  
annual long-term supplement 长期个案每年补助金 n%h^o  
annual pensionable emolument 可供计算退休金的年薪 c,so`I3rI  
annual report 年报 4p;aS$Q  
Annual Report on the Consumer Price Index 《消费物价指数年报》 .)1_Ew  
annual return 周年报表；周年申报表；每年报税表格 tqAd$:L  
Annual Return Rules 《周年报表规则》 d\e7,"L*Q  
annual review of consumer prices 每年消费物价回顾 ,h|qi[7  
annual roll-forward basis 逐年延展方式 _AV1WS;^^8  
annual salary 年薪 zX5!vaEv  
annual statement 年度报表；年度决算表 %6Q4yk  
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 !$2Z-!  
annuitant 年金受益人 PFUO8>!pA\  
annuity 年金 GdB.4s^  
annuity contract 年金合约 %0#1t 5g  
annuity on human life 人寿年金 F4=}}k
U  
antecedent debt 先前的债项 d]9U^iy  
ante-dated cheque 倒填日期支票 y"]n:M:(  
anticipated expenditure 预期开支 HW&%T7 a  
anticipated net profit 预期纯利 q'pK,uNW  
anticipated revenue 预期收入 R1&un m0  
anti-inflation measure 反通货膨胀措施 =to=8H-  
anti-inflationary stance 反通货膨胀立场 |6Gm:jV  
apparent deficit 表面赤字 ,mRyQS'F  
apparent financial solvency 表面偿债能力 '=][ J_
 
apparent partner 表面合伙人 [c_|ob]  
application for personal assessment 个人入息课税申请书 y@CHR  
application of fund 资金应用 yH][(o=2  
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 sNun+xsf ^  
appointed actuary 委任精算师 oJ#
,XMKga  
appointed auditor 委任核数师；委任审计师 |t$Ma'P  
appointed trustee 委任的受托人 **69rN  
appointer 委任人 :akT 'q#  
apportioned pro rata 按比例分摊 zByT$P-  
apportionment 分配；分摊 9&<x17'  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 cj11S>D  
apportionment formula 分摊方程式 /0\ mx4u  
apportionment of estate duty 遗产税的分摊 =PGs{?+&O  
appraisal 估价；评估 5SCKP<rb  
appreciable growth 可观增长 $d?.2Kg  
appreciable impact 显着影响 Q)"A-"y  
appreciable increase 可观增长 O25lLNmO  
appreciation 增值；升值 12Y  
appreciation against other currencies 相对其他货币升值 %s19KGpA  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 Wg`R_>qQSm  
appreciation tax 增值税 s3Cc;#  
appropriation 拨款；拨用；拨付 );-~j  
appropriation account 拨款帐目 . `?@%{  
Appropriation Bill 拨款法案 j,]Y$B  
appropriation-in-aid system 补助拨款办法 +{
sqcr1G  
approved assets 核准资产 n~VD uKn9  
approved basket stock 认可一篮子证券 #^+DL]*l  
approved budget 核准预算 [w ;kkMJAy  
approved charitable donation 认可慈善捐款 phO;c;
y}  
approved charitable institution 认可慈善机构 tHLrhH<w  
approved currency 核准货币；认可货币 .s$
z/Jv  
approved estimates 核准预算 fhB}9i^]tg  
approved estimates of expenditure 核准开支预算 F;^F+H  
approved overseas insurer 核准海外保险人 @k&qb!Qah  
approved overseas trust company 核准海外信托公司 ^*fQX1h<  
approved pooled investment fund 核准汇集投资基金 Cu6%h>@K$  
approved provident fund scheme 认可公积金计划 4&l10fR5  
approved provision 核准拨款 U*.0XNKp{  
approved redeemable share 核准可赎回股份 !ct4;.2 D  
approved regional stock 认可地区性证券 ON+J>$[[  
approved retirement scheme 认可退休金计划 `({T]@]V  
approved subordinated loan 核准附属贷款 -*.-9B~u  
arbitrage 套戥；套汇；套利 4@xE8`+bG  
arbitrageur 套戥者；套汇者 arf8xqR-U]  
arbitrary amount 临时款项 L5MzLE&~  
arrangement 措施；安排；协定 tBpC: SG  
arrears 欠款 (XoH,K?{z  
arrears of pay 欠付薪酬 y(K" -?  
arrears of revenue 逾期未收税款；逾期未收的帐项 # W"=ry3{  
articles of association 组织章程；组织细则；组织章程细则 w&ak"GgV  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 p,"g+ MwP  
ascertainment of profit 确定利润 $ImrOf^qt  
"Asia Clear" “亚洲结算系统”