[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 5
taYm'  
allotment notice 股份配售通知；配股通知 |1G/J[E  
allotment of shares 股份分配 c+/SvRx^>  
allowable 可获宽免；免税的 (!Q^.C_m  
allowable business loss 可扣除的营业亏损 B*A{@)_  
allowable expenses 可扣税的支出 =<
I90j~)  
allowance 免税额；津贴；备抵；准备金 9g#L"T=  
allowance for debts 债项的免税额 !
tGXh9g  
allowance for depreciation by wear and tear 耗损折旧免税额 C6=7zYhR  
allowance for funeral expenses 殡殓费的免税额 & ZgB
b  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 _f%Wk>
A4  
allowance for repairs and outgoings 修葺及支出方面的免税额 |1H"ya  
allowance to debtor 给债务人的津贴 AD4KoT&  
alteration of capital 资本更改 h Ns<Ae  
alternate trustee 候补受托人 UBp0;)-  
amalgamation 合并 :tY;K2wDM  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 [ZS}P  
ambit of charges 征税范围；收费范围 MoN;t;  
amended valuation 经修订的估值 +Sk;  
American Commodities Exchange 美国商品交易所 -.:[a3c?  
American Express Bank Limited 美国运通银行 H d6g0  
American Stock Exchange 美国证券交易所 r{.DRbn  
amortization 摊销 P?dE\Po7  
amount due from banks 存放银行同业的款项 $VYMAk&\  
amount due from banks abroad 存放海外银行同业的款项 k/W$)b:Of`  
amount due from holding companies 控股公司欠款 [^B04
x@  
amount due from local banks 存放本港银行同业的款项 KwOn<0P  
amount due to banks 银行同业的存款 F.mS,W]  
amount due to banks abroad 海外银行同业的存款 m98j`t  
amount due to holding companies 控股公司存款 MzRURH,  
amount due to local banks 本港银行同业的存款 4(MZ*6 G]?  
amount due to outport banks 外埠银行同业的存款 ;w@PnY  
amount for note issue 发行纸币的款额 0n+Wv@/  
amount of bond 担保契据的款额 r*<)QP^B~  
amount of consideration 代价款额 3!^5a%u   
amount of contribution 供款数额 8 ~.|^no  
amount of indebtedness 负债款额 q bb:)>  
amount of principal of the loan 贷款本金额 d ! A)H<Zt  
amount of rates chargeable 应征差饷数额 7nB@U$]-Sz  
amount of share capital 股本额 zlIXia5  
amount of sums assured 承保款额 MK7S*N1  
amount of variation 变动幅度 FMB\$(g  
amount of vote 拨款数额 KK`P<^8J  
amount payable 应付款额 stz1e dP  
amount receivable 应收款额 ,JyE7h2%i  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 u1O?
`  
analysis 分析 dhpEBJ
  
ancillary risk 附属风险 XX",&cp02V  
annual account 周年帐目；周年帐目报表；年度决算；年结 &GcWv+p  
annual accounting date 年结日期 >I Aw Nr  
annual allowance 每年免税额；年积金；年度津贴；年津 w1EYX e  
annual balance 年度余额 GQoaBO.  
annual disposable income 每年可动用收入 /|Za[
 
annual estimates 周年预算 &*RJh'o|N(  
annual fee 年费 @yPa9Ug(V  
annual general meeting 周年大会 sY!PXD0Q  
annual growth rate 年增率；每年增长率 P9vN5|"M  
annual long-term supplement 长期个案每年补助金 $A)i}M;uK  
annual pensionable emolument 可供计算退休金的年薪 Ce}wgKzr  
annual report 年报 O`U&0lKi'  
Annual Report on the Consumer Price Index 《消费物价指数年报》 rxjMCMF  
annual return 周年报表；周年申报表；每年报税表格 9*2A}dH  
Annual Return Rules 《周年报表规则》 (L_txd4  
annual review of consumer prices 每年消费物价回顾 {`BC$V  
annual roll-forward basis 逐年延展方式 ]kx)/n-K  
annual salary 年薪 kPF[E5  
annual statement 年度报表；年度决算表 ~aa`Y0Ws],  
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 LJDX6]4n  
annuitant 年金受益人 !r$
?66q/  
annuity 年金 >up'`K,  
annuity contract 年金合约 C
,+6g/{  
annuity on human life 人寿年金 gE]) z*tqX  
antecedent debt 先前的债项 " &'
Jw  
ante-dated cheque 倒填日期支票 $A,fO~  
anticipated expenditure 预期开支 S', i  
anticipated net profit 预期纯利 R:kNAtK  
anticipated revenue 预期收入 c%w@-n`  
anti-inflation measure 反通货膨胀措施 ao>bn RXR  
anti-inflationary stance 反通货膨胀立场 !tBNA  
apparent deficit 表面赤字 F@4XORO;  
apparent financial solvency 表面偿债能力 n}PK0  
apparent partner 表面合伙人 \9dSI
 
application for personal assessment 个人入息课税申请书
/`#sp  
application of fund 资金应用 @kC>+4s!  
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 -Czq[n=0(  
appointed actuary 委任精算师 0{g@j{Lbz  
appointed auditor 委任核数师；委任审计师 LS@[O])$'  
appointed trustee 委任的受托人 ja *k\w{U'  
appointer 委任人 Ffk$8"  
apportioned pro rata 按比例分摊
LivPk`[  
apportionment 分配；分摊 |^Nz /PN  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 G=a.Wff  
apportionment formula 分摊方程式 "I?sz)pxG  
apportionment of estate duty 遗产税的分摊 WH2?_U-8h  
appraisal 估价；评估 u hvm h  
appreciable growth 可观增长 gE%{#&*  
appreciable impact 显着影响 ^^QW<  
appreciable increase 可观增长 _,(]T&j #2  
appreciation 增值；升值 awN{F6@ZE  
appreciation against other currencies 相对其他货币升值 @=q,,t$r  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 pZp|F   
appreciation tax 增值税 Bt4 X  
appropriation 拨款；拨用；拨付 4$J:A~2H]  
appropriation account 拨款帐目 .f 4a+w  
Appropriation Bill 拨款法案 B4 5B`Ay  
appropriation-in-aid system 补助拨款办法 !4d6wp"  
approved assets 核准资产 L8n1p5gx3  
approved basket stock 认可一篮子证券 "H\'4'hg  
approved budget 核准预算 B8-v!4b0`  
approved charitable donation 认可慈善捐款 zvB!=  
approved charitable institution 认可慈善机构 HubSmbS1  
approved currency 核准货币；认可货币 Tyt:Abym=  
approved estimates 核准预算 {^gbS  
approved estimates of expenditure 核准开支预算 |j53'>N[  
approved overseas insurer 核准海外保险人 :" Q!Q@>  
approved overseas trust company 核准海外信托公司 {?m;D
Yv  
approved pooled investment fund 核准汇集投资基金 Dv?'(.z  
approved provident fund scheme 认可公积金计划 ?n)r1m  
approved provision 核准拨款 r(N
fVQF  
approved redeemable share 核准可赎回股份 dO.?S89L  
approved regional stock 认可地区性证券 Y,K): ~T  
approved retirement scheme 认可退休金计划 &P{  
approved subordinated loan 核准附属贷款 *m:
h0[[J  
arbitrage 套戥；套汇；套利 6+"P$Ed#i  
arbitrageur 套戥者；套汇者 =t1.j=oC  
arbitrary amount 临时款项 LcCb[r  
arrangement 措施；安排；协定 ^p(t*%LM  
arrears 欠款 Q#P=t83  
arrears of pay 欠付薪酬 <SI&
e/  
arrears of revenue 逾期未收税款；逾期未收的帐项 (
x,w/1  
articles of association 组织章程；组织细则；组织章程细则 %0T/>:1[E  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 +F q`I2l|  
ascertainment of profit 确定利润 U*F
|Z4{W  
"Asia Clear" “亚洲结算系统”