[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 1@xP(XS  
allotment notice 股份配售通知；配股通知 tE@FvZC'=  
allotment of shares 股份分配 5L F/5`  
allowable 可获宽免；免税的 WE0}$P:  
allowable business loss 可扣除的营业亏损 WZq,()h  
allowable expenses 可扣税的支出 q
pI]R  
allowance 免税额；津贴；备抵；准备金 N#4N?BBP"  
allowance for debts 债项的免税额 GD!- 
qH  
allowance for depreciation by wear and tear 耗损折旧免税额 Ejv%,q/T(  
allowance for funeral expenses 殡殓费的免税额 ]fZ<`w8u}  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 wqUQ"d  
allowance for repairs and outgoings 修葺及支出方面的免税额 6Opa{]  
allowance to debtor 给债务人的津贴 TXjloGv^  
alteration of capital 资本更改 Mi]I:ka  
alternate trustee 候补受托人 G8eD7%{b:)  
amalgamation 合并 KF+mZB  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 TjxA#D)   
ambit of charges 征税范围；收费范围 xRlYr# %  
amended valuation 经修订的估值 X1oGp+&  
American Commodities Exchange 美国商品交易所 4jQ'+ 2it  
American Express Bank Limited 美国运通银行 8'_ 0g[s  
American Stock Exchange 美国证券交易所 ,9d9_c.T  
amortization 摊销 +c--&tBo  
amount due from banks 存放银行同业的款项 .oEbEs  
amount due from banks abroad 存放海外银行同业的款项 &iqw! ud  
amount due from holding companies 控股公司欠款 V>Fesm"aq  
amount due from local banks 存放本港银行同业的款项 ;\qXbL7  
amount due to banks 银行同业的存款 dy<27=  
amount due to banks abroad 海外银行同业的存款 /;Yy@oc  
amount due to holding companies 控股公司存款 vg)Z]F=t(  
amount due to local banks 本港银行同业的存款 -p`L%xj\  
amount due to outport banks 外埠银行同业的存款 " !-Kd'V  
amount for note issue 发行纸币的款额 |f\D>Y%)  
amount of bond 担保契据的款额 eCWPhB6l  
amount of consideration 代价款额 g
\Ak;03n  
amount of contribution 供款数额 :Xfn@>;3ui  
amount of indebtedness 负债款额 ='}
#`',  
amount of principal of the loan 贷款本金额 zC=a3  
amount of rates chargeable 应征差饷数额 ,(N[*)G  
amount of share capital 股本额 T/l1qcf`wT  
amount of sums assured 承保款额 8O7Yv<  
amount of variation 变动幅度 y(5:}x&E  
amount of vote 拨款数额 px=]bALU  
amount payable 应付款额 uFG<UF  
amount receivable 应收款额 w^HjZV  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 CE ~@} `  
analysis 分析 \K7t'20  
ancillary risk 附属风险 ZSB?Y1wG  
annual account 周年帐目；周年帐目报表；年度决算；年结 $'{=R 45Z  
annual accounting date 年结日期 $ J1f.YE  
annual allowance 每年免税额；年积金；年度津贴；年津 SJk>Jt=  
annual balance 年度余额 ys8Q.oBv_`  
annual disposable income 每年可动用收入 U%>'"  
annual estimates 周年预算 FOH@OY  
annual fee 年费 FJ54S
 
annual general meeting 周年大会 xq[Yg15d%  
annual growth rate 年增率；每年增长率 gmP9j)V6  
annual long-term supplement 长期个案每年补助金 [&#/|zH'j:  
annual pensionable emolument 可供计算退休金的年薪 S_b/DO  
annual report 年报 P`(Mk6gE  
Annual Report on the Consumer Price Index 《消费物价指数年报》 0fArF*  
annual return 周年报表；周年申报表；每年报税表格 eg<pa'Hw  
Annual Return Rules 《周年报表规则》 ;a r><w  
annual review of consumer prices 每年消费物价回顾 8Lz]Z h=ZU  
annual roll-forward basis 逐年延展方式 fThgK;Qy'U  
annual salary 年薪 h/)_) r.x  
annual statement 年度报表；年度决算表 nlGHT  
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 eGL<vX  
annuitant 年金受益人 5MF#&v  
annuity 年金 ,SUT~oETP  
annuity contract 年金合约 Z9K})47T  
annuity on human life 人寿年金 ?X9UTOx  
antecedent debt 先前的债项 #_JYh?  
ante-dated cheque 倒填日期支票 UzG[:ic%  
anticipated expenditure 预期开支 V
'.a)6  
anticipated net profit 预期纯利 7TX2&kMoc  
anticipated revenue 预期收入 nP3  E  
anti-inflation measure 反通货膨胀措施 `@Oa lg  
anti-inflationary stance 反通货膨胀立场 91Z'  
apparent deficit 表面赤字 FX}Gt=  
apparent financial solvency 表面偿债能力 N|usFqCNk^  
apparent partner 表面合伙人 ,Nm$i"Lg  
application for personal assessment 个人入息课税申请书 O;uG?.\  
application of fund 资金应用 =QOg 6  
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 )[Z!*am  
appointed actuary 委任精算师 %,P>%'0  
appointed auditor 委任核数师；委任审计师 `A@w7J'  
appointed trustee 委任的受托人 646JDX[o  
appointer 委任人 B?bW1  
apportioned pro rata 按比例分摊 aZS7sV28  
apportionment 分配；分摊 zM#sOg  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 v,@F|c?_S  
apportionment formula 分摊方程式 qv*7K@  
apportionment of estate duty 遗产税的分摊 JRaq!/[(  
appraisal 估价；评估 9+=gk e  
appreciable growth 可观增长 i^msjA  
appreciable impact 显着影响 xc@Ss[  
appreciable increase 可观增长  #
xh_  
appreciation 增值；升值 }UwO<#  
appreciation against other currencies 相对其他货币升值 iUi>y.}"P  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 LeOP;#  
appreciation tax 增值税 88s/Q0l  
appropriation 拨款；拨用；拨付 U8$4 R,+  
appropriation account 拨款帐目 h^UKT`9vt  
Appropriation Bill 拨款法案 I:98$r$  
appropriation-in-aid system 补助拨款办法 I:cg}JZ>|  
approved assets 核准资产 <ABX0U[*  
approved basket stock 认可一篮子证券 X}ma]  
approved budget 核准预算 #%0Bx3uM  
approved charitable donation 认可慈善捐款 QS[L~97m2M  
approved charitable institution 认可慈善机构 M5357Q  
approved currency 核准货币；认可货币 &ANP`=  
approved estimates 核准预算 j=RRfFg)  
approved estimates of expenditure 核准开支预算 NoE*/!Sr  
approved overseas insurer 核准海外保险人 ^TY;Zp  
approved overseas trust company 核准海外信托公司 r!1D*v5&:  
approved pooled investment fund 核准汇集投资基金 MRNNG6TUs  
approved provident fund scheme 认可公积金计划 8.AR.o  
approved provision 核准拨款 =@&cHY  
approved redeemable share 核准可赎回股份 1\*\?\T>_  
approved regional stock 认可地区性证券 fxaJZz$o  
approved retirement scheme 认可退休金计划 "TyJP[/  
approved subordinated loan 核准附属贷款 Fb`a~c~s  
arbitrage 套戥；套汇；套利 TfYVw~p_%  
arbitrageur 套戥者；套汇者 N["W Ir  
arbitrary amount 临时款项 s#~GH6/  
arrangement 措施；安排；协定  ^zzP.  
arrears 欠款 U1_@F$mq<  
arrears of pay 欠付薪酬 IYn]U4P.  
arrears of revenue 逾期未收税款；逾期未收的帐项 \MC-4Yz  
articles of association 组织章程；组织细则；组织章程细则 -VxTx^)>  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 X|f7K  
ascertainment of profit 确定利润 fWfk[(M'9  
"Asia Clear" “亚洲结算系统”