[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 buHJB*?9  
allotment notice 股份配售通知；配股通知 Q\0'lQJdy  
allotment of shares 股份分配 ?:9"X$XR  
allowable 可获宽免；免税的 sV*H`N')S  
allowable business loss 可扣除的营业亏损 NvX[zqNP_R  
allowable expenses 可扣税的支出 4s oJ.j8  
allowance 免税额；津贴；备抵；准备金 E=O\0!F|b  
allowance for debts 债项的免税额 [()koU#w.  
allowance for depreciation by wear and tear 耗损折旧免税额 u9p$YJ  
allowance for funeral expenses 殡殓费的免税额 ;722\y(Y  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 z\4.Gm-  
allowance for repairs and outgoings 修葺及支出方面的免税额 b%c9oR's^  
allowance to debtor 给债务人的津贴 >=w)x,0yX  
alteration of capital 资本更改 i,VMd  
alternate trustee 候补受托人 +LJ73 !  
amalgamation 合并 u)Whr@m  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 `">=  
ambit of charges 征税范围；收费范围 a?oI>8*  
amended valuation 经修订的估值 )=(kBWM  
American Commodities Exchange 美国商品交易所 hgE71H\s  
American Express Bank Limited 美国运通银行 |6y  
American Stock Exchange 美国证券交易所 F((4U"   
amortization 摊销 #4;wjcGWw  
amount due from banks 存放银行同业的款项 (**oRwr%  
amount due from banks abroad 存放海外银行同业的款项 uHNCSzH(  
amount due from holding companies 控股公司欠款 `@yp+8  
amount due from local banks 存放本港银行同业的款项 N6TH}~62}  
amount due to banks 银行同业的存款 QTnP'5y  
amount due to banks abroad 海外银行同业的存款 asqV~ n
 
amount due to holding companies 控股公司存款 iU:cW=W|M\  
amount due to local banks 本港银行同业的存款 y|jq?M<A  
amount due to outport banks 外埠银行同业的存款 z{r}~{{E  
amount for note issue 发行纸币的款额 eszG0Wu  
amount of bond 担保契据的款额 z0Z%m@  
amount of consideration 代价款额 >@Kx>cg+  
amount of contribution 供款数额 l}P=/#</T  
amount of indebtedness 负债款额 _tycgq#  
amount of principal of the loan 贷款本金额 8x
MX  
amount of rates chargeable 应征差饷数额 {2gwk8  
amount of share capital 股本额 dgP 3@`YS  
amount of sums assured 承保款额 Ws12b$  
amount of variation 变动幅度 >.D4co>  
amount of vote 拨款数额 GKeU%x
 
amount payable 应付款额 {
\\Tgs  
amount receivable 应收款额 og>uj>H&  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 f,Ghb~y  
analysis 分析 K.yb ^dg5  
ancillary risk 附属风险 Kf
-JcBsrT  
annual account 周年帐目；周年帐目报表；年度决算；年结 h>bx}$q  
annual accounting date 年结日期 K|s,ru  
annual allowance 每年免税额；年积金；年度津贴；年津 VS|2|n1<6  
annual balance 年度余额 $NO&YLS@  
annual disposable income 每年可动用收入 VG~Vs@c(  
annual estimates 周年预算 'E.w=7z&  
annual fee 年费 $`'/+x"%  
annual general meeting 周年大会 M'l ;:  
annual growth rate 年增率；每年增长率 #,v{Ihn  
annual long-term supplement 长期个案每年补助金 Ht&YC<X  
annual pensionable emolument 可供计算退休金的年薪 -%4,@ x`  
annual report 年报 ]{>,rK[So  
Annual Report on the Consumer Price Index 《消费物价指数年报》 9Gz=lc[!7  
annual return 周年报表；周年申报表；每年报税表格 xd0 L{ue.  
Annual Return Rules 《周年报表规则》 >KKMcTO YY  
annual review of consumer prices 每年消费物价回顾 JjS?  
annual roll-forward basis 逐年延展方式 x$(f7?s] 1  
annual salary 年薪 8a"%0d#  
annual statement 年度报表；年度决算表 C9 j|OSgk  
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 a-J.B.A$Z/  
annuitant 年金受益人 >`D:-huNeE  
annuity 年金 ijU*|8n{>  
annuity contract 年金合约 AT|3:]3E  
annuity on human life 人寿年金 HkVB80hv  
antecedent debt 先前的债项 QSf|nNT  
ante-dated cheque 倒填日期支票 II=79$n`G  
anticipated expenditure 预期开支 Uoix  
anticipated net profit 预期纯利 Ef{Vp;]  
anticipated revenue 预期收入 9(<@O%YU  
anti-inflation measure 反通货膨胀措施 YZJyk:H\  
anti-inflationary stance 反通货膨胀立场 [opGZ`>)j"  
apparent deficit 表面赤字 pI<f) r  
apparent financial solvency 表面偿债能力 m~ee/&T  
apparent partner 表面合伙人 7Fsay+a  
application for personal assessment 个人入息课税申请书 }l9llu   
application of fund 资金应用 5Jnlz@P9  
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 f6"Z'{j  
appointed actuary 委任精算师 J<lO= +mg  
appointed auditor 委任核数师；委任审计师 +8ZF"{y  
appointed trustee 委任的受托人 B#1;r-^P<  
appointer 委任人 %e}Saf  
apportioned pro rata 按比例分摊 6;5Ss?ep  
apportionment 分配；分摊 "tpSg  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 L9#g)tf 8T  
apportionment formula 分摊方程式 ~WV"SaA)*U  
apportionment of estate duty 遗产税的分摊 hehFEyx  
appraisal 估价；评估 [z9Z5sLO  
appreciable growth 可观增长 n'6jou  
appreciable impact 显着影响 FHI ;)wn=  
appreciable increase 可观增长 a7%]Y}$  
appreciation 增值；升值 iO; 7t@]-  
appreciation against other currencies 相对其他货币升值 P=G3:eX  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 koi^l`B$  
appreciation tax 增值税 6 3B?.  
appropriation 拨款；拨用；拨付 ;i:d+!3XwC  
appropriation account 拨款帐目 <p"iY}x[H  
Appropriation Bill 拨款法案 @ 7n"yp*"  
appropriation-in-aid system 补助拨款办法 0_t!T'jr7  
approved assets 核准资产 uY'
HT|@:{  
approved basket stock 认可一篮子证券 7. ;3e@s  
approved budget 核准预算 [}]Q?*_  
approved charitable donation 认可慈善捐款 $L]lHji  
approved charitable institution 认可慈善机构 jWfa;&Ra  
approved currency 核准货币；认可货币 S|+o-[e8O  
approved estimates 核准预算 K",N!koj  
approved estimates of expenditure 核准开支预算 nzeX[*  
approved overseas insurer 核准海外保险人 jRV/A!4  
approved overseas trust company 核准海外信托公司 VyGJ=[ ]  
approved pooled investment fund 核准汇集投资基金 R{T$[$6S  
approved provident fund scheme 认可公积金计划 :*\Pn!r  
approved provision 核准拨款 4+ Z]3oIRE  
approved redeemable share 核准可赎回股份 *~i ])4  
approved regional stock 认可地区性证券 7D5]G-}x.  
approved retirement scheme 认可退休金计划 i K? w6  
approved subordinated loan 核准附属贷款 kMd.h[X~  
arbitrage 套戥；套汇；套利 AYx{U?0p  
arbitrageur 套戥者；套汇者 VW4r{&rS  
arbitrary amount 临时款项 %84rL?S  
arrangement 措施；安排；协定 ?6Y?a2 |  
arrears 欠款 rw #$lP  
arrears of pay 欠付薪酬 -3Vx76Y  
arrears of revenue 逾期未收税款；逾期未收的帐项 0lR5<^B  
articles of association 组织章程；组织细则；组织章程细则 #;nYg?d=  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 yz8jw:d^-  
ascertainment of profit 确定利润 V~5jfcd  
"Asia Clear" “亚洲结算系统”