[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 '=K~M  
allotment notice 股份配售通知；配股通知 G(hn
rRxn  
allotment of shares 股份分配 nAj +HLO  
allowable 可获宽免；免税的 w>RwEU+w=@  
allowable business loss 可扣除的营业亏损 O4a~(*f  
allowable expenses 可扣税的支出 YsTF 10  
allowance 免税额；津贴；备抵；准备金 ._'.F'd  
allowance for debts 债项的免税额 6"+bCx0:  
allowance for depreciation by wear and tear 耗损折旧免税额 ?#ywUEY* i  
allowance for funeral expenses 殡殓费的免税额 /" &Jf}r  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 8D^ iQBA  
allowance for repairs and outgoings 修葺及支出方面的免税额 }72+i  
allowance to debtor 给债务人的津贴 6gq`V,  
alteration of capital 资本更改 v?DA>  
alternate trustee 候补受托人 LN'})CI8m  
amalgamation 合并 T^Xum2Ec  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
o O1Fw1Y  
ambit of charges 征税范围；收费范围 7#26Smv  
amended valuation 经修订的估值 Et)j6xz/F  
American Commodities Exchange 美国商品交易所 s=#[>^?  
American Express Bank Limited 美国运通银行 D;DI8.4`N  
American Stock Exchange 美国证券交易所 P2U[PO  
amortization 摊销 Nb>C5TjR  
amount due from banks 存放银行同业的款项 vFgnbWxG  
amount due from banks abroad 存放海外银行同业的款项 x$b
Cbg  
amount due from holding companies 控股公司欠款 H
|;BT  
amount due from local banks 存放本港银行同业的款项 GM@
0$  
amount due to banks 银行同业的存款  JU=4v!0  
amount due to banks abroad 海外银行同业的存款 k]A$?C0Q<%  
amount due to holding companies 控股公司存款 !OR%AdxB  
amount due to local banks 本港银行同业的存款 [;7$ 'lr%D  
amount due to outport banks 外埠银行同业的存款 >~G _'~_f  
amount for note issue 发行纸币的款额 :YmFQ>e?  
amount of bond 担保契据的款额 Iw</X}#\  
amount of consideration 代价款额 3 k)P*ME#  
amount of contribution 供款数额 c 9zMI  
amount of indebtedness 负债款额 P;p20+  
amount of principal of the loan 贷款本金额 gBX bB9  
amount of rates chargeable 应征差饷数额 5jcy*G}[  
amount of share capital 股本额 {'f=*vMI  
amount of sums assured 承保款额 FWpb5jc)3  
amount of variation 变动幅度 82=>I*0Q  
amount of vote 拨款数额 lXrAsm $  
amount payable 应付款额 mS-{AK  
amount receivable 应收款额 ? y^t  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 p=f8A71  
analysis 分析 t^<ki?*  
ancillary risk 附属风险 Q$^Kf]pD  
annual account 周年帐目；周年帐目报表；年度决算；年结 xJE26i  
annual accounting date 年结日期 Ky[-ZQQo=5  
annual allowance 每年免税额；年积金；年度津贴；年津 :k oXS  
annual balance 年度余额 pQBhheiM  
annual disposable income 每年可动用收入 4VlQN$  
annual estimates 周年预算 DI:"+KMq{  
annual fee 年费 _/a8X:[(  
annual general meeting 周年大会 Z E},xU%  
annual growth rate 年增率；每年增长率 |z.Z='`  
annual long-term supplement 长期个案每年补助金 ,Je9]XT  
annual pensionable emolument 可供计算退休金的年薪 .!h`(>+@  
annual report 年报 rp,PhS  
Annual Report on the Consumer Price Index 《消费物价指数年报》 @ u2P&|:{  
annual return 周年报表；周年申报表；每年报税表格 ?h|w7/9  
Annual Return Rules 《周年报表规则》 ':?MFkYC  
annual review of consumer prices 每年消费物价回顾 $3:O}X>  
annual roll-forward basis 逐年延展方式 soB5sFt&]  
annual salary 年薪 +Zi@+|"BCN  
annual statement 年度报表；年度决算表 P}$DCD<$U  
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 t3FfPV!P"  
annuitant 年金受益人 3Qoa?*  
annuity 年金 ;{Su:Ixg  
annuity contract 年金合约 c *]6>50  
annuity on human life 人寿年金 x[eho,6)  
antecedent debt 先前的债项 a*KJjl?k  
ante-dated cheque 倒填日期支票 ~z*A%vp6ER  
anticipated expenditure 预期开支 =jW=Z$3q  
anticipated net profit 预期纯利 5R"(4a P  
anticipated revenue 预期收入 ; Uf]-uS  
anti-inflation measure 反通货膨胀措施 9A9yZlt  
anti-inflationary stance 反通货膨胀立场 RS1c+]rr  
apparent deficit 表面赤字 a?X{k|;!7u  
apparent financial solvency 表面偿债能力 BJI"DrF  
apparent partner 表面合伙人 d"hW45L  
application for personal assessment 个人入息课税申请书 m}>#s3KPA  
application of fund 资金应用 4"y1M
=he  
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 [(4s\c  
appointed actuary 委任精算师 y6 _,U/9
 
appointed auditor 委任核数师；委任审计师 N\WEp?%~  
appointed trustee 委任的受托人 *^-~J/  
appointer 委任人 I^yInrRh5  
apportioned pro rata 按比例分摊 >z1q\cz  
apportionment 分配；分摊 Z{J{6 j  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 -H(\[{3{V  
apportionment formula 分摊方程式 ojQjx|Q}  
apportionment of estate duty 遗产税的分摊 f<aJiVP  
appraisal 估价；评估 \4pWHE/  
appreciable growth 可观增长 pz@wbu=($4  
appreciable impact 显着影响 eZ[O:Wvk:  
appreciable increase 可观增长 c2fbqM~  
appreciation 增值；升值 bQu1L>c,Uw  
appreciation against other currencies 相对其他货币升值 G^=C#9c.m  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 1{7*0cv$iL  
appreciation tax 增值税 0h",.  
appropriation 拨款；拨用；拨付 %I6c}*W  
appropriation account 拨款帐目 MZInS:Vj  
Appropriation Bill 拨款法案 ,"Nfo`7  
appropriation-in-aid system 补助拨款办法 5 U{}A\q  
approved assets 核准资产 ]M#OS$_O@  
approved basket stock 认可一篮子证券 
b"C1  
approved budget 核准预算 \gjYh2>  
approved charitable donation 认可慈善捐款 V:vYS  
approved charitable institution 认可慈善机构 PQFr4EY?i  
approved currency 核准货币；认可货币 ,Rh6(I  
approved estimates 核准预算 S;]][h=  
approved estimates of expenditure 核准开支预算 G
h#$[5&`  
approved overseas insurer 核准海外保险人 7`IoQvX  
approved overseas trust company 核准海外信托公司 BLskUrPF  
approved pooled investment fund 核准汇集投资基金 iO_6>&(  
approved provident fund scheme 认可公积金计划 !E
+.(  
approved provision 核准拨款 W8R"X~!V  
approved redeemable share 核准可赎回股份 b/eJE L  
approved regional stock 认可地区性证券 )$
_b?  
approved retirement scheme 认可退休金计划 S x", Zb  
approved subordinated loan 核准附属贷款 eURj'8o),  
arbitrage 套戥；套汇；套利 I"<ACM  
arbitrageur 套戥者；套汇者 Lupug"p0   
arbitrary amount 临时款项 -l #h^  
arrangement 措施；安排；协定 :6r)HJ5sg  
arrears 欠款 `swf~  
arrears of pay 欠付薪酬 b^~"4fU  
arrears of revenue 逾期未收税款；逾期未收的帐项 |wFfVDp  
articles of association 组织章程；组织细则；组织章程细则 =5jng.  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 p#eai  
ascertainment of profit 确定利润 ^k7`:@ z0U  
"Asia Clear" “亚洲结算系统”