[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 V!+<  
allotment notice 股份配售通知；配股通知 duCXCX^n T  
allotment of shares 股份分配 SST@   
allowable 可获宽免；免税的 }>YEtA  
allowable business loss 可扣除的营业亏损 >k/ rJ[Sc  
allowable expenses 可扣税的支出 cauKG@:2F  
allowance 免税额；津贴；备抵；准备金 %/s+-j@s:  
allowance for debts 债项的免税额 UK@hnQU8`  
allowance for depreciation by wear and tear 耗损折旧免税额 r>"l:GZ  
allowance for funeral expenses 殡殓费的免税额 DC$> 5FDv  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 XwU1CejP0  
allowance for repairs and outgoings 修葺及支出方面的免税额 4Xn-L&0z  
allowance to debtor 给债务人的津贴 ;'<SsI  
alteration of capital 资本更改 ,|UwZ_.  
alternate trustee 候补受托人 Gh%dVP9B@P  
amalgamation 合并 [
e:ccm  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 Zjc 0R   
ambit of charges 征税范围；收费范围 y,<\d/YY@  
amended valuation 经修订的估值 \C1`F[d_  
American Commodities Exchange 美国商品交易所 8D^ iQBA  
American Express Bank Limited 美国运通银行 }72+i  
American Stock Exchange 美国证券交易所 6gq`V,  
amortization 摊销 =}SC .E\  
amount due from banks 存放银行同业的款项 LN'})CI8m  
amount due from banks abroad 存放海外银行同业的款项 ai4ro"H  
amount due from holding companies 控股公司欠款 }:b) =fs  
amount due from local banks 存放本港银行同业的款项 OF!n}.O(  
amount due to banks 银行同业的存款 +6<g N[  
amount due to banks abroad 海外银行同业的存款 _]+ \ B  
amount due to holding companies 控股公司存款 jH9.N4L  
amount due to local banks 本港银行同业的存款 _C$SaQty[Q  
amount due to outport banks 外埠银行同业的存款 dda*gq/p  
amount for note issue 发行纸币的款额 Thp!X/2O`  
amount of bond 担保契据的款额 IU]@%jA_:A  
amount of consideration 代价款额 ~c>]kL(,  
amount of contribution 供款数额 jrYA5>=>#  
amount of indebtedness 负债款额 ?SoRi</1  
amount of principal of the loan 贷款本金额 "j}fcrlG9  
amount of rates chargeable 应征差饷数额 :C#(yp  
amount of share capital 股本额 nh"LdHqiDB  
amount of sums assured 承保款额 @Y&(1Wl  
amount of variation 变动幅度 "/\-?YJjw  
amount of vote 拨款数额 QUc&f+~  
amount payable 应付款额 CX>QP&Gj  
amount receivable 应收款额 ~\7peH%  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 'd<1;Ayw  
analysis 分析 O-<nLB!Wf  
ancillary risk 附属风险 x.U:v20`  
annual account 周年帐目；周年帐目报表；年度决算；年结 hOcVxSc.  
annual accounting date 年结日期 %h=cwT6  
annual allowance 每年免税额；年积金；年度津贴；年津 W -5wjc  
annual balance 年度余额 yd`f<Hr<m  
annual disposable income 每年可动用收入 T`Qg+Q$  
annual estimates 周年预算 -[5yp 2F-{  
annual fee 年费 &8Oy*'  
annual general meeting 周年大会 >xm:?WR  
annual growth rate 年增率；每年增长率 #)<WQZ)  
annual long-term supplement 长期个案每年补助金 Sh o] ~)XX  
annual pensionable emolument 可供计算退休金的年薪 X&|y|  
annual report 年报 V#d8fRm  
Annual Report on the Consumer Price Index 《消费物价指数年报》 / y5a~3
  
annual return 周年报表；周年申报表；每年报税表格 )Yw m_f-N  
Annual Return Rules 《周年报表规则》 Y:K1v:Knw  
annual review of consumer prices 每年消费物价回顾 inv 5
>OeG  
annual roll-forward basis 逐年延展方式 xz vbjS W  
annual salary 年薪 kQ $.g<  
annual statement 年度报表；年度决算表 dWDf(SS  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 os`#:Ao5  
annuitant 年金受益人 4-\gha  
annuity 年金 2S_7!|j  
annuity contract 年金合约 :g"UG0];  
annuity on human life 人寿年金 <a$'tw-8  
antecedent debt 先前的债项  *4{GID  
ante-dated cheque 倒填日期支票 X!/  
anticipated expenditure 预期开支 J~1=?</  
anticipated net profit 预期纯利 .c2Zr|X  
anticipated revenue 预期收入 )R9QJSe  
anti-inflation measure 反通货膨胀措施 c *]6>50  
anti-inflationary stance 反通货膨胀立场 x[eho,6)  
apparent deficit 表面赤字 a*KJjl?k  
apparent financial solvency 表面偿债能力 ~z*A%vp6ER  
apparent partner 表面合伙人 =jW=Z$3q  
application for personal assessment 个人入息课税申请书 5R"(4a P  
application of fund 资金应用 gye'_AR?k  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 9A9yZlt  
appointed actuary 委任精算师 RS1c+]rr  
appointed auditor 委任核数师；委任审计师 a?X{k|;!7u  
appointed trustee 委任的受托人 BJI"DrF  
appointer 委任人 FaE,rzn)iD  
apportioned pro rata 按比例分摊 m}>#s3KPA  
apportionment 分配；分摊 4"y1M
=he  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 *
Z=:?4u  
apportionment formula 分摊方程式 IAa}F!6Q1  
apportionment of estate duty 遗产税的分摊 ,aQ{  
appraisal 估价；评估 q8e34Ly7  
appreciable growth 可观增长 zXx)xIO  
appreciable impact 显着影响 bpWEF b'f  
appreciable increase 可观增长 K trR+:  
appreciation 增值；升值 p:8&&v~I  
appreciation against other currencies 相对其他货币升值 x$ oId{;  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ]2o?Gnn@  
appreciation tax 增值税 (}NKW  
appropriation 拨款；拨用；拨付 /qX=rlQ/n  
appropriation account 拨款帐目 )]a{cczL"  
Appropriation Bill 拨款法案 @ wJ|vW_.  
appropriation-in-aid system 补助拨款办法 y72=d?]W  
approved assets 核准资产 HOrD20  
approved basket stock 认可一篮子证券 f-/zR%s{  
approved budget 核准预算 pSlosv(6  
approved charitable donation 认可慈善捐款 a jyuk@  
approved charitable institution 认可慈善机构 W|aFEY  
approved currency 核准货币；认可货币 n%Gk {h5  
approved estimates 核准预算 'WLh D<  
approved estimates of expenditure 核准开支预算 idh5neyL  
approved overseas insurer 核准海外保险人 Fj~,>  
approved overseas trust company 核准海外信托公司 V]$J&aD  
approved pooled investment fund 核准汇集投资基金 ,8MUTXd@ V  
approved provident fund scheme 认可公积金计划 yw9)^JU8"  
approved provision 核准拨款 h1`u-tc2x  
approved redeemable share 核准可赎回股份 Pn[R.u(l  
approved regional stock 认可地区性证券 'qT[,iQ  
approved retirement scheme 认可退休金计划 %RF9R"t$  
approved subordinated loan 核准附属贷款 BYBf`F)4  
arbitrage 套戥；套汇；套利 :CJ]^v  
arbitrageur 套戥者；套汇者 |Q)c{9sD  
arbitrary amount 临时款项 TUV&9wKXo  
arrangement 措施；安排；协定 gnPu{-E
c*  
arrears 欠款 :yTpjC-S]  
arrears of pay 欠付薪酬 >SR!*3$5  
arrears of revenue 逾期未收税款；逾期未收的帐项 *[^[!'kT&  
articles of association 组织章程；组织细则；组织章程细则 [Q5>4WY
 
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 O0VbKW0h3  
ascertainment of profit 确定利润 gwyHDSo8:a  
"Asia Clear" “亚洲结算系统”