[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 S9- FKjU  
allotment notice 股份配售通知；配股通知 E<Efxb'p  
allotment of shares 股份分配 (zte'F4  
allowable 可获宽免；免税的 7
iT#dpF/A  
allowable business loss 可扣除的营业亏损 :D;BA  
allowable expenses 可扣税的支出 Z sv(/>  
allowance 免税额；津贴；备抵；准备金 r3;?]r.}7  
allowance for debts 债项的免税额 .*i.Z   
allowance for depreciation by wear and tear 耗损折旧免税额 :(E.sT"
R  
allowance for funeral expenses 殡殓费的免税额 5V8WSnO  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 1)w^.8f  
allowance for repairs and outgoings 修葺及支出方面的免税额 U%_B gLwy%  
allowance to debtor 给债务人的津贴 VM88#^  
alteration of capital 资本更改 J.35Ad1hM  
alternate trustee 候补受托人 AfB,`l`k  
amalgamation 合并 )$XcO]  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 s +"?j  
ambit of charges 征税范围；收费范围 l*^c?lp)  
amended valuation 经修订的估值 ^|gD;OED7O  
American Commodities Exchange 美国商品交易所 PVLLuv  
American Express Bank Limited 美国运通银行 ZuH@qq\  
American Stock Exchange 美国证券交易所 J4"?D9T3G  
amortization 摊销 `B-jwVrN(  
amount due from banks 存放银行同业的款项 yp9vgUs  
amount due from banks abroad 存放海外银行同业的款项 ,Y ./9F  
amount due from holding companies 控股公司欠款 E.45s? r  
amount due from local banks 存放本港银行同业的款项 }Ox5,S}ra  
amount due to banks 银行同业的存款 ,=jwQG4wq  
amount due to banks abroad 海外银行同业的存款 [`2V!rU  
amount due to holding companies 控股公司存款 wF[%+n (*  
amount due to local banks 本港银行同业的存款 NU"Ld +gw  
amount due to outport banks 外埠银行同业的存款 QbrR=[8b  
amount for note issue 发行纸币的款额 n|q$=jE  
amount of bond 担保契据的款额 5L!EqB>m;  
amount of consideration 代价款额 %OE (?~dq  
amount of contribution 供款数额 b*Sw")#  
amount of indebtedness 负债款额 G L
U7?2`t  
amount of principal of the loan 贷款本金额 )&Af[mS  
amount of rates chargeable 应征差饷数额 SI\ O>a9{  
amount of share capital 股本额 |$   
amount of sums assured 承保款额 o+
*7Q!   
amount of variation 变动幅度 @| N{EI  
amount of vote 拨款数额 @?e+;Sx  
amount payable 应付款额 !-B$WAV  
amount receivable 应收款额 /#TtAkH  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所  +7E&IK  
analysis 分析 <aSjK#  
ancillary risk 附属风险 O
N [
F  
annual account 周年帐目；周年帐目报表；年度决算；年结 +@G#Z3;l!  
annual accounting date 年结日期 1#}}:  
annual allowance 每年免税额；年积金；年度津贴；年津 4fSGc8  
annual balance 年度余额 mH6\8I  
annual disposable income 每年可动用收入 #7v=#Jco  
annual estimates 周年预算 h\-3Y U  
annual fee 年费 7G':h0i8  
annual general meeting 周年大会 ;2N: =Rv  
annual growth rate 年增率；每年增长率 T]oVNy  
annual long-term supplement 长期个案每年补助金 `?=Y^+*!-  
annual pensionable emolument 可供计算退休金的年薪 *E.uqu>I  
annual report 年报 Xnc?o
T+  
Annual Report on the Consumer Price Index 《消费物价指数年报》 gUGMoXSTI|  
annual return 周年报表；周年申报表；每年报税表格 ^J~5k,7jX  
Annual Return Rules 《周年报表规则》 b,hRk1  
annual review of consumer prices 每年消费物价回顾 ;
r?s7b/>  
annual roll-forward basis 逐年延展方式 ++\s0A(e  
annual salary 年薪 *{x8@|K8  
annual statement 年度报表；年度决算表 _D"V^4^yqu  
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 =W[M=_0u  
annuitant 年金受益人 _kEU=)Xe  
annuity 年金 Fa0Fl}L  
annuity contract 年金合约 _*wkTI+ j  
annuity on human life 人寿年金 pddumbp  
antecedent debt 先前的债项 ,
4mb05w;d  
ante-dated cheque 倒填日期支票 bt'lT  
anticipated expenditure 预期开支 =j^ >sg]  
anticipated net profit 预期纯利 jI/#NCKE  
anticipated revenue 预期收入 {iXQUj  
anti-inflation measure 反通货膨胀措施 s7?d_+O  
anti-inflationary stance 反通货膨胀立场 ?+_Y!*J2b  
apparent deficit 表面赤字 WU\Bs2  
apparent financial solvency 表面偿债能力 >zX`qv&>  
apparent partner 表面合伙人 bt=z6*C>A  
application for personal assessment 个人入息课税申请书 VPvQ]}g6k  
application of fund 资金应用 +k;][VC[O  
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 ^Ycn&
`s  
appointed actuary 委任精算师 y?'Z'  
appointed auditor 委任核数师；委任审计师 j6GR-WQ]t  
appointed trustee 委任的受托人 T-F8[dd^/  
appointer 委任人 R!>l7p/|H)  
apportioned pro rata 按比例分摊 }Jo}K)>!  
apportionment 分配；分摊 o%E-K=a  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 X?7s  
apportionment formula 分摊方程式 D4jZh+_|
S  
apportionment of estate duty 遗产税的分摊 n#PXMD*  
appraisal 估价；评估 tq
=7HM  
appreciable growth 可观增长 e'X"uH Xt.  
appreciable impact 显着影响 |U`ASo  
appreciable increase 可观增长 *RD<*l  
appreciation 增值；升值 @yNCWa~N  
appreciation against other currencies 相对其他货币升值 }6To(*  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 f?lnBvT|b  
appreciation tax 增值税 oM!zeJNA  
appropriation 拨款；拨用；拨付 m$`4.>J  
appropriation account 拨款帐目 Ow0(q^H<  
Appropriation Bill 拨款法案 <YAs0  
appropriation-in-aid system 补助拨款办法 D\Fu4Eg  
approved assets 核准资产 &[t} /+)  
approved basket stock 认可一篮子证券 Wgm{ ]9Q  
approved budget 核准预算 "lA8CA  
approved charitable donation 认可慈善捐款 iw^"?:'%  
approved charitable institution 认可慈善机构 J9&#);(  
approved currency 核准货币；认可货币 0zpA<"S  
approved estimates 核准预算 lm8<0*;,  
approved estimates of expenditure 核准开支预算 ts&sr  
approved overseas insurer 核准海外保险人 Og1Hg B3v  
approved overseas trust company 核准海外信托公司 GLA4O)  
approved pooled investment fund 核准汇集投资基金 Q Sx4M  
approved provident fund scheme 认可公积金计划 9gFfbvd  
approved provision 核准拨款 GrA}T`]  
approved redeemable share 核准可赎回股份 `svOPB4C'  
approved regional stock 认可地区性证券 "y-/ 9C  
approved retirement scheme 认可退休金计划  _#yd0E  
approved subordinated loan 核准附属贷款 |!cM_&  
arbitrage 套戥；套汇；套利 NKYHJf2?x  
arbitrageur 套戥者；套汇者 V!f' O@p[  
arbitrary amount 临时款项 XZ4H(Cj  
arrangement 措施；安排；协定 Ai~d  
arrears 欠款 Ubv_a  
arrears of pay 欠付薪酬 2NF#mWZ(s  
arrears of revenue 逾期未收税款；逾期未收的帐项 ;HmQRiCg  
articles of association 组织章程；组织细则；组织章程细则 m^;A]
0h+  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 ub-vtRpm  
ascertainment of profit 确定利润 /t04}+,e^  
"Asia Clear" “亚洲结算系统”