[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 or`stBx  
allotment notice 股份配售通知；配股通知 k5(yf~!c  
allotment of shares 股份分配 ':4pH#E  
allowable 可获宽免；免税的 *'-^R9dN.S  
allowable business loss 可扣除的营业亏损 MGDv4cFE.  
allowable expenses 可扣税的支出 b%j:-^0V  
allowance 免税额；津贴；备抵；准备金 ulJ
YJ+CC!  
allowance for debts 债项的免税额 \-ws[  
allowance for depreciation by wear and tear 耗损折旧免税额 <t{AY^:r  
allowance for funeral expenses 殡殓费的免税额 H%aLkV!J  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 vW3ZuB  
allowance for repairs and outgoings 修葺及支出方面的免税额 U:hC!t:  
allowance to debtor 给债务人的津贴  _Qc\v0%  
alteration of capital 资本更改 vI}S6-"<  
alternate trustee 候补受托人 kH-b!  
amalgamation 合并 3HR]TQ%r  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 p5VSSvV\K  
ambit of charges 征税范围；收费范围 z-gG(  
amended valuation 经修订的估值 uf]$@6)  
American Commodities Exchange 美国商品交易所 [)vwg`]  
American Express Bank Limited 美国运通银行 ,6\f4/  
American Stock Exchange 美国证券交易所 _\PoZ|G4y  
amortization 摊销 e}AJxBE  
amount due from banks 存放银行同业的款项 4LJ}>e  
amount due from banks abroad 存放海外银行同业的款项 Z"Ni Y  
amount due from holding companies 控股公司欠款 t'x:fO?cp  
amount due from local banks 存放本港银行同业的款项 6qpV53H  
amount due to banks 银行同业的存款 ~la04wR28  
amount due to banks abroad 海外银行同业的存款 e/jM+%  
amount due to holding companies 控股公司存款 |9Ks13?Ck  
amount due to local banks 本港银行同业的存款 J5( D7rp#  
amount due to outport banks 外埠银行同业的存款 l?_!e A  
amount for note issue 发行纸币的款额 o;_bs~}y  
amount of bond 担保契据的款额 ?Zp!AV  
amount of consideration 代价款额 UyKG$6F?3  
amount of contribution 供款数额 /,$\H  
amount of indebtedness 负债款额 ld:alEo  
amount of principal of the loan 贷款本金额 ER1mA:8>E  
amount of rates chargeable 应征差饷数额 BM~niW;k  
amount of share capital 股本额 =c^=Yvc7U  
amount of sums assured 承保款额 dU3>h[q  
amount of variation 变动幅度 i9U_r._qj;  
amount of vote 拨款数额 u(WQWsN  
amount payable 应付款额 pF+wHMhUe  
amount receivable 应收款额 <dPxy`_  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 WTs[Sud/  
analysis 分析 f<p4P kv  
ancillary risk 附属风险 ~9
YA!48  
annual account 周年帐目；周年帐目报表；年度决算；年结 h!
CX`pBM  
annual accounting date 年结日期 )Hm[j)YI  
annual allowance 每年免税额；年积金；年度津贴；年津 HTyF<K  
annual balance 年度余额 /Py>HzRE:  
annual disposable income 每年可动用收入 i/~QJ1C  
annual estimates 周年预算 HKN"$(Q  
annual fee 年费 :P~& b P  
annual general meeting 周年大会 [Fj+p4*N  
annual growth rate 年增率；每年增长率 8'WMsp
X  
annual long-term supplement 长期个案每年补助金 q)xl$*g
 
annual pensionable emolument 可供计算退休金的年薪 @Qjl`SL%O^  
annual report 年报 RXS|-_$  
Annual Report on the Consumer Price Index 《消费物价指数年报》 0W%}z}/N  
annual return 周年报表；周年申报表；每年报税表格
I4f  
Annual Return Rules 《周年报表规则》 ?iEXFYJG  
annual review of consumer prices 每年消费物价回顾 1$D`Z/N"A  
annual roll-forward basis 逐年延展方式 C;:L~
)C@t  
annual salary 年薪 ,xD*^>!  
annual statement 年度报表；年度决算表 [*{\R`M  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 U3+_'"  
annuitant 年金受益人 b_gN?F7_  
annuity 年金 T_tDpq_|  
annuity contract 年金合约 BRXb<M^;_  
annuity on human life 人寿年金 D6)Cjc>a  
antecedent debt 先前的债项 4S0++Hp
4  
ante-dated cheque 倒填日期支票 rspoSPnY1  
anticipated expenditure 预期开支 {F+M&+``  
anticipated net profit 预期纯利 Etc?;Z[F#  
anticipated revenue 预期收入 pkN:D+gS  
anti-inflation measure 反通货膨胀措施 X>Xp&o  
anti-inflationary stance 反通货膨胀立场 6Vbv$ AU  
apparent deficit 表面赤字 m|2]lb  
apparent financial solvency 表面偿债能力 i,Wm{+H-O  
apparent partner 表面合伙人 _Z66[T+M  
application for personal assessment 个人入息课税申请书 Pn'(8bRm  
application of fund 资金应用 OV("mNh  
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 ~{,vg4L  
appointed actuary 委任精算师 ?}3PJVy?  
appointed auditor 委任核数师；委任审计师 Sa?5iFg  
appointed trustee 委任的受托人 tGO[A#9a  
appointer 委任人 !Xx<~lIC  
apportioned pro rata 按比例分摊 bqQO E4;  
apportionment 分配；分摊 Z~phOv  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 ,rB9esxic  
apportionment formula 分摊方程式 `\F%l?aY  
apportionment of estate duty 遗产税的分摊 Q^MXiEO+  
appraisal 估价；评估 IgiF,{KE,  
appreciable growth 可观增长 q]i(CaKh  
appreciable impact 显着影响 vMZ7uO  
appreciable increase 可观增长 Ns!3- Y  
appreciation 增值；升值 L740s[,`o#  
appreciation against other currencies 相对其他货币升值 yg+IkQDf4U  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 }EedHS  
appreciation tax 增值税 Ueg N-n  
appropriation 拨款；拨用；拨付 [cQ<dVaTX  
appropriation account 拨款帐目 `zzKD2y  
Appropriation Bill 拨款法案 h/X5w4  
appropriation-in-aid system 补助拨款办法 gF,[u  
approved assets 核准资产 +r-dr>&H@  
approved basket stock 认可一篮子证券 wsJ%* eYf  
approved budget 核准预算 /y9J)lx  
approved charitable donation 认可慈善捐款 ;]&~D +XH  
approved charitable institution 认可慈善机构 u3*NO )O  
approved currency 核准货币；认可货币 A`x -L  
approved estimates 核准预算 5@UC c  
approved estimates of expenditure 核准开支预算 n-hvh-ZO  
approved overseas insurer 核准海外保险人 ;naq-%'Sg  
approved overseas trust company 核准海外信托公司 zD)IU_GWa  
approved pooled investment fund 核准汇集投资基金 zY1s7/$i  
approved provident fund scheme 认可公积金计划 kByrhK5U  
approved provision 核准拨款 +=6RmId+X  
approved redeemable share 核准可赎回股份 ."IJmv  
approved regional stock 认可地区性证券 i+)}aA  
approved retirement scheme 认可退休金计划 &}nBenYp  
approved subordinated loan 核准附属贷款 (aJP: ^  
arbitrage 套戥；套汇；套利 t/d',Khg  
arbitrageur 套戥者；套汇者 mWli}j#  
arbitrary amount 临时款项 hg?j)jl|  
arrangement 措施；安排；协定 r:c@17  
arrears 欠款 g=FDm*  
arrears of pay 欠付薪酬 SE;Tujwhqi  
arrears of revenue 逾期未收税款；逾期未收的帐项 )+n,5W  
articles of association 组织章程；组织细则；组织章程细则 p<=(GY-  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 Np|'7D  
ascertainment of profit 确定利润 jD'  
"Asia Clear" “亚洲结算系统”