[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]vDM&9  
allotment notice 股份配售通知；配股通知 jj]|}G  
allotment of shares 股份分配 TI0=nfj  
allowable 可获宽免；免税的 {xTh!ih2-  
allowable business loss 可扣除的营业亏损 r=p^~tuyxr  
allowable expenses 可扣税的支出 /b/  6*&  
allowance 免税额；津贴；备抵；准备金 oa[O~z{~  
allowance for debts 债项的免税额 kV8q
pw}K  
allowance for depreciation by wear and tear 耗损折旧免税额 /zr)9LQY0  
allowance for funeral expenses 殡殓费的免税额 Zv?"1Y< L  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 2 zG;91^  
allowance for repairs and outgoings 修葺及支出方面的免税额 '-$cvH7_  
allowance to debtor 给债务人的津贴 1u(n[<WtT_  
alteration of capital 资本更改 5KIhk`S  
alternate trustee 候补受托人 +Fh,!`  
amalgamation 合并 " 9N;&^I  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 Z|)1ftcC  
ambit of charges 征税范围；收费范围 c>Ri6=C  
amended valuation 经修订的估值 D=Yr/qc?  
American Commodities Exchange 美国商品交易所 H ]!P[?  
American Express Bank Limited 美国运通银行  ':DL  
American Stock Exchange 美国证券交易所 D
btkWq%  
amortization 摊销  -rT#Wi  
amount due from banks 存放银行同业的款项 ^g"p}zf L"  
amount due from banks abroad 存放海外银行同业的款项 2OqEyXh  
amount due from holding companies 控股公司欠款 DG&aFmC  
amount due from local banks 存放本港银行同业的款项 B(O6qWsL  
amount due to banks 银行同业的存款 h`(VMf'#  
amount due to banks abroad 海外银行同业的存款 mHJGpJ=a-  
amount due to holding companies 控股公司存款 &5[+p{2  
amount due to local banks 本港银行同业的存款 G|||.B8  
amount due to outport banks 外埠银行同业的存款 x|()f3{.  
amount for note issue 发行纸币的款额 cmq4w&x/  
amount of bond 担保契据的款额 Y]5MM:mI  
amount of consideration 代价款额 ^+k= ;nl  
amount of contribution 供款数额 O`aNN y  
amount of indebtedness 负债款额 ( )f )  
amount of principal of the loan 贷款本金额 $D D esy3  
amount of rates chargeable 应征差饷数额 ,}9 tJY@E  
amount of share capital 股本额 bf2r8  
amount of sums assured 承保款额 sD&V_ &i  
amount of variation 变动幅度 e@/' o/  
amount of vote 拨款数额 T2 1?~jS  
amount payable 应付款额 1TF
S2R n  
amount receivable 应收款额 F[W0gjUc  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 2vb qz  
analysis 分析 ]\k & l ['  
ancillary risk 附属风险 |ZXz&Xor  
annual account 周年帐目；周年帐目报表；年度决算；年结 7W5Cm\  
annual accounting date 年结日期 ! CJ*zZ*  
annual allowance 每年免税额；年积金；年度津贴；年津 hTcU %Nc  
annual balance 年度余额 mgM"u94-]
 
annual disposable income 每年可动用收入 9`? M-U  
annual estimates 周年预算 <(V~eo e  
annual fee 年费 "/2kf)l{4  
annual general meeting 周年大会 dJdOh#8+Xi  
annual growth rate 年增率；每年增长率 :VLYF$|  
annual long-term supplement 长期个案每年补助金 K8_\U0 K  
annual pensionable emolument 可供计算退休金的年薪 "<%J^Z9G  
annual report 年报 0;`+e22  
Annual Report on the Consumer Price Index 《消费物价指数年报》 [,MK)7DU  
annual return 周年报表；周年申报表；每年报税表格 `U>2H4P  
Annual Return Rules 《周年报表规则》 w ykaf  
annual review of consumer prices 每年消费物价回顾 4x@W]*i  
annual roll-forward basis 逐年延展方式 ZPz=\^  
annual salary 年薪 ]!a?Lr  
annual statement 年度报表；年度决算表 6BM$u v4  
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 K@ &;f(Y  
annuitant 年金受益人 Q:T9&_|  
annuity 年金 whrDw1>(  
annuity contract 年金合约  !$!%era`  
annuity on human life 人寿年金 3 f~znO  
antecedent debt 先前的债项 .~q>e*8AH  
ante-dated cheque 倒填日期支票 ZvO1=* J,  
anticipated expenditure 预期开支 uY/CiTWr  
anticipated net profit 预期纯利 ya,-Lt  
anticipated revenue 预期收入 Iek]/=  
anti-inflation measure 反通货膨胀措施 [X8EfU}  
anti-inflationary stance 反通货膨胀立场 GhjqStjS&l  
apparent deficit 表面赤字 ,ei=w,
O  
apparent financial solvency 表面偿债能力 ?8U]UM6Tu4  
apparent partner 表面合伙人 G-;EB  
application for personal assessment 个人入息课税申请书 RZ ?SiwE  
application of fund 资金应用 >&F:/   
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 4mp
cI  
appointed actuary 委任精算师 6K=}n] n  
appointed auditor 委任核数师；委任审计师 _sy]k A  
appointed trustee 委任的受托人 UdA,.C0  
appointer 委任人 |L:X$oM  
apportioned pro rata 按比例分摊 -%{+\x2  
apportionment 分配；分摊 O'3/21)|y  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 rq}xuSFI  
apportionment formula 分摊方程式 h'_$I4e)  
apportionment of estate duty 遗产税的分摊 j#Lj<jX!xR  
appraisal 估价；评估 +ef>ek  
appreciable growth 可观增长 &FYv4J  
appreciable impact 显着影响 .C ,dV7  
appreciable increase 可观增长 #uICHt3  
appreciation 增值；升值 ZA@zs,o%  
appreciation against other currencies 相对其他货币升值 s~o\j/  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 {eQijW2Z3  
appreciation tax 增值税 |+>U91 !  
appropriation 拨款；拨用；拨付 s'IB{lJ9  
appropriation account 拨款帐目 Uty0mc(  
Appropriation Bill 拨款法案 }qZ^S9  
appropriation-in-aid system 补助拨款办法 GJHJ?^%  
approved assets 核准资产 }_@p`>|)rB  
approved basket stock 认可一篮子证券 vGI)c&C>  
approved budget 核准预算 AI9922}*  
approved charitable donation 认可慈善捐款 L 7LUy$M-<  
approved charitable institution 认可慈善机构 W
 ,v0~  
approved currency 核准货币；认可货币 kX:1=+{xg  
approved estimates 核准预算 EVA&By6_k  
approved estimates of expenditure 核准开支预算 &0J8ICd=  
approved overseas insurer 核准海外保险人 %[azMlp<  
approved overseas trust company 核准海外信托公司
2pP"dX  
approved pooled investment fund 核准汇集投资基金 Q:b0!  
approved provident fund scheme 认可公积金计划 {/>uc,8O  
approved provision 核准拨款 NGO ?K?  
approved redeemable share 核准可赎回股份 x{Dw?6TP  
approved regional stock 认可地区性证券 :QXKG8^  
approved retirement scheme 认可退休金计划 ;ZP! :,  
approved subordinated loan 核准附属贷款 8=?U7aw  
arbitrage 套戥；套汇；套利 [6/8O
 
arbitrageur 套戥者；套汇者 *Gj`1#Z$  
arbitrary amount 临时款项 PpF`0w=1%l  
arrangement 措施；安排；协定 !:tr\L {  
arrears 欠款 Ol|
fdQ  
arrears of pay 欠付薪酬 0(&Rm
R  
arrears of revenue 逾期未收税款；逾期未收的帐项 s%6L94\t  
articles of association 组织章程；组织细则；组织章程细则 [ <k&]Kv  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 R9QW%!:,\2  
ascertainment of profit 确定利润 Wc;N;K52   
"Asia Clear" “亚洲结算系统”