[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 0+6=ag%  
allotment notice 股份配售通知；配股通知 ?C*}NM  
allotment of shares 股份分配 :[!b";pR  
allowable 可获宽免；免税的 iKA}??5e  
allowable business loss 可扣除的营业亏损 _<6B.{$\7m  
allowable expenses 可扣税的支出 a&%v^r[  
allowance 免税额；津贴；备抵；准备金 'l6SL- <  
allowance for debts 债项的免税额 (65|QA   
allowance for depreciation by wear and tear 耗损折旧免税额 ;(Kj-,>  
allowance for funeral expenses 殡殓费的免税额 $64sf?aZ>#  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 CC|=$(PgT  
allowance for repairs and outgoings 修葺及支出方面的免税额 xyy EaB  
allowance to debtor 给债务人的津贴 n7(/ml+Q_  
alteration of capital 资本更改 AGK{t+`  
alternate trustee 候补受托人 NQIbav^5  
amalgamation 合并 2*TPW  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 Q+; N(\  
ambit of charges 征税范围；收费范围 (Ky$(Ubb#6  
amended valuation 经修订的估值 kadw1sYj  
American Commodities Exchange 美国商品交易所 Mc/= Fs  
American Express Bank Limited 美国运通银行 Wh^wKF~%  
American Stock Exchange 美国证券交易所 \vF*n Z5/  
amortization 摊销 "P8(R  
amount due from banks 存放银行同业的款项 $<F9;Z  
amount due from banks abroad 存放海外银行同业的款项 O1Nya\^g<I  
amount due from holding companies 控股公司欠款 p61F@=EL  
amount due from local banks 存放本港银行同业的款项 h1Logm+m  
amount due to banks 银行同业的存款 YWhp4`m  
amount due to banks abroad 海外银行同业的存款 uL |O<  
amount due to holding companies 控股公司存款 k]~|!`  
amount due to local banks 本港银行同业的存款 Q&8epO|J  
amount due to outport banks 外埠银行同业的存款 n |Q' >  
amount for note issue 发行纸币的款额 l,:>B-FV  
amount of bond 担保契据的款额 |G(I,EPag  
amount of consideration 代价款额 ,nSapmg  
amount of contribution 供款数额 {) PgN  
amount of indebtedness 负债款额 XU6SYC"t%~  
amount of principal of the loan 贷款本金额 To =JE}jzo  
amount of rates chargeable 应征差饷数额 "Zu>cbE  
amount of share capital 股本额 rFhi:uRV  
amount of sums assured 承保款额 xbD]EC  
amount of variation 变动幅度 {9XQ~t"m^  
amount of vote 拨款数额 A@)ou0[n@  
amount payable 应付款额 \ k &ZA  
amount receivable 应收款额 Y3bZ&G)  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 % O Jq(}  
analysis 分析 iHlee=}od  
ancillary risk 附属风险 ~RRS{\,  
annual account 周年帐目；周年帐目报表；年度决算；年结 J Mm'JK?  
annual accounting date 年结日期 Ypwn@?xeP  
annual allowance 每年免税额；年积金；年度津贴；年津 gfQ1p?  
annual balance 年度余额 pReSvF}}C  
annual disposable income 每年可动用收入 jO}<W1qy  
annual estimates 周年预算 1;JH0~403  
annual fee 年费 z9JZV`dNgz  
annual general meeting 周年大会 5Yr$tl\k  
annual growth rate 年增率；每年增长率 S=qx,<J 39  
annual long-term supplement 长期个案每年补助金 q@XxCP]  
annual pensionable emolument 可供计算退休金的年薪 _:+  k|I  
annual report 年报 ZG8Xr"  
Annual Report on the Consumer Price Index 《消费物价指数年报》 Ny G?^  
annual return 周年报表；周年申报表；每年报税表格 $PFE>=nM  
Annual Return Rules 《周年报表规则》 /7igPNhx  
annual review of consumer prices 每年消费物价回顾 Ir6g"kwCKq  
annual roll-forward basis 逐年延展方式 c|Fu6LF a  
annual salary 年薪 M`H@ % M  
annual statement 年度报表；年度决算表 0X4I-xx#  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 MS;^@>|wj  
annuitant 年金受益人 h I7ur  
annuity 年金 ]}L tf,9  
annuity contract 年金合约 o "1X8v  
annuity on human life 人寿年金 6-QcHJ>m6U  
antecedent debt 先前的债项 1"~$(@oxG  
ante-dated cheque 倒填日期支票 f7I!o,/  
anticipated expenditure 预期开支 3
0{WGc@l#  
anticipated net profit 预期纯利 Y7<
(_
p7  
anticipated revenue 预期收入 $lb$<  
anti-inflation measure 反通货膨胀措施 tgC)vZ&a  
anti-inflationary stance 反通货膨胀立场 gmN$}Gy}  
apparent deficit 表面赤字 4DsHUc6  
apparent financial solvency 表面偿债能力 qkBCI,X_Y  
apparent partner 表面合伙人 #7=- zda5  
application for personal assessment 个人入息课税申请书 b{}ao  
application of fund 资金应用 3o`c`;H%p  
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 =H8Y  
appointed actuary 委任精算师 _*CbtQb5  
appointed auditor 委任核数师；委任审计师 $y,tR.5.)[  
appointed trustee 委任的受托人 ;@H:+R+(  
appointer 委任人 S#nW )=   
apportioned pro rata 按比例分摊 HM
&"2c  
apportionment 分配；分摊 Kon|TeC>d  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 g9gi7.'0  
apportionment formula 分摊方程式 q,>4#J[2;s  
apportionment of estate duty 遗产税的分摊 =)nJ'}x  
appraisal 估价；评估 IGF25-7B  
appreciable growth 可观增长 ,$Xhw r  
appreciable impact 显着影响 i0rh{Ko  
appreciable increase 可观增长 w+iIay  
appreciation 增值；升值 5=/j  
appreciation against other currencies 相对其他货币升值 }70A>JBw  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ,PeE'$q  
appreciation tax 增值税 "x O+  
appropriation 拨款；拨用；拨付 T l8`3`e  
appropriation account 拨款帐目 F h+g@ u6  
Appropriation Bill 拨款法案 lPw`KW  
appropriation-in-aid system 补助拨款办法 f0 kz:sZ9  
approved assets 核准资产 C/MQY:X4  
approved basket stock 认可一篮子证券 mX[J15  
approved budget 核准预算 z@v2t>@3k  
approved charitable donation 认可慈善捐款 =b#:j:r  
approved charitable institution 认可慈善机构 WJy\{YAG  
approved currency 核准货币；认可货币 +P<#6<gR  
approved estimates 核准预算 fT{%zJU  
approved estimates of expenditure 核准开支预算 e?+&2zMq  
approved overseas insurer 核准海外保险人 =s&ycc;-5}  
approved overseas trust company 核准海外信托公司 VcLzv{  
approved pooled investment fund 核准汇集投资基金 e'r-o~1eN  
approved provident fund scheme 认可公积金计划 !Y10UmMu  
approved provision 核准拨款 CIj7'V  
approved redeemable share 核准可赎回股份 yiMqe^zy  
approved regional stock 认可地区性证券 J@+b_e*  
approved retirement scheme 认可退休金计划 S =G2%u!;  
approved subordinated loan 核准附属贷款 }#6~/ W  
arbitrage 套戥；套汇；套利 f<M!L>+M6  
arbitrageur 套戥者；套汇者 B o8NY!  
arbitrary amount 临时款项 |q c<C&O  
arrangement 措施；安排；协定 i&j]FX6q  
arrears 欠款 W0<2*7s  
arrears of pay 欠付薪酬 {RI)I  
arrears of revenue 逾期未收税款；逾期未收的帐项 +0)H~ qB\  
articles of association 组织章程；组织细则；组织章程细则 ANTWWs}  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 \LM.>vJ  
ascertainment of profit 确定利润 6[-[6%o#z  
"Asia Clear" “亚洲结算系统”