[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 z#[PTqD-_  
allotment notice 股份配售通知；配股通知 lZ'WFFWLE  
allotment of shares 股份分配 5}3#l/  
allowable 可获宽免；免税的 {\WRW}iO  
allowable business loss 可扣除的营业亏损 JdM0f!3  
allowable expenses 可扣税的支出 &<=?O a  
allowance 免税额；津贴；备抵；准备金 xekU2u}WE  
allowance for debts 债项的免税额 R_4eME2LB  
allowance for depreciation by wear and tear 耗损折旧免税额 Hk1[ 0)  
allowance for funeral expenses 殡殓费的免税额 }T5 E^  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 .E:3I!dH7  
allowance for repairs and outgoings 修葺及支出方面的免税额 dwpE(G y6c  
allowance to debtor 给债务人的津贴
r4isn^g  
alteration of capital 资本更改 C09rgEB\B  
alternate trustee 候补受托人 y+aKk6(_W  
amalgamation 合并 y}F;~H~P  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 Mp?Gi7o=  
ambit of charges 征税范围；收费范围 K1+4W=|  
amended valuation 经修订的估值 83adnm  
American Commodities Exchange 美国商品交易所 I}jem  
American Express Bank Limited 美国运通银行 )n&6= Li  
American Stock Exchange 美国证券交易所 Tc.QzD\  
amortization 摊销 xZ]QT3U+  
amount due from banks 存放银行同业的款项 eJ%b"H!  
amount due from banks abroad 存放海外银行同业的款项 q^DQ9B  
amount due from holding companies 控股公司欠款 _f1;Hho
a  
amount due from local banks 存放本港银行同业的款项 h+ms%tNT  
amount due to banks 银行同业的存款 Nz77" kC  
amount due to banks abroad 海外银行同业的存款 kz*6%Cg*~  
amount due to holding companies 控股公司存款 5SMV3~*P  
amount due to local banks 本港银行同业的存款 SDc8\ms  
amount due to outport banks 外埠银行同业的存款 !(F?Np Am  
amount for note issue 发行纸币的款额 .6Llk M6[g  
amount of bond 担保契据的款额 3#0y.. F  
amount of consideration 代价款额 bZ>dr{%%e  
amount of contribution 供款数额 A+MG?k>yg  
amount of indebtedness 负债款额 dBkM~ "  
amount of principal of the loan 贷款本金额 b['v0x  
amount of rates chargeable 应征差饷数额 3L CT-rp  
amount of share capital 股本额 x*sDp3f[*  
amount of sums assured 承保款额 bt};Pn{3  
amount of variation 变动幅度 A"O\u=!  
amount of vote 拨款数额 sVpET  
amount payable 应付款额 `6P2+wf1j~  
amount receivable 应收款额 4?fpk9c{2  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 /iEQ}  
analysis 分析 vqAEF^HYry  
ancillary risk 附属风险 ' GUCXx  
annual account 周年帐目；周年帐目报表；年度决算；年结 zm{`+boH<  
annual accounting date 年结日期 M>Q3;s  
annual allowance 每年免税额；年积金；年度津贴；年津 m1e Sn |)7  
annual balance 年度余额 6M ;lD5(>  
annual disposable income 每年可动用收入 (HX Ka] [T  
annual estimates 周年预算 R,s}<N$  
annual fee 年费 Om*(dK]zHQ  
annual general meeting 周年大会 Qr_0 L  
annual growth rate 年增率；每年增长率 ^?2zoS#iw  
annual long-term supplement 长期个案每年补助金 XtQwLH+F  
annual pensionable emolument 可供计算退休金的年薪 (hBph+  
annual report 年报 8Vjv #pm  
Annual Report on the Consumer Price Index 《消费物价指数年报》 qg/FI#r  
annual return 周年报表；周年申报表；每年报税表格 njZJp|y6  
Annual Return Rules 《周年报表规则》 {;|pcx\L6~  
annual review of consumer prices 每年消费物价回顾 {b '  
annual roll-forward basis 逐年延展方式 E4
'z  
annual salary 年薪 'd|!Hr<2  
annual statement 年度报表；年度决算表 D~bx'Wr+  
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 l^^Z}3^Rk  
annuitant 年金受益人 A 0Q`Aqs  
annuity 年金 V!(7=ku!`  
annuity contract 年金合约 Eyz.^)r  
annuity on human life 人寿年金 ff7#LeB9  
antecedent debt 先前的债项 %{7*o5`
 
ante-dated cheque 倒填日期支票 XDAP[V  
anticipated expenditure 预期开支 PJ4/E  
anticipated net profit 预期纯利 PhPe7^  
anticipated revenue 预期收入 >9mj/P D  
anti-inflation measure 反通货膨胀措施 bIlNA)g  
anti-inflationary stance 反通货膨胀立场 Ke:WlDf  
apparent deficit 表面赤字 teI?.M9r  
apparent financial solvency 表面偿债能力 <CB%e!~.9  
apparent partner 表面合伙人 y@,PTF  
application for personal assessment 个人入息课税申请书 gKcBx6G Q  
application of fund 资金应用 -LT!LBnEkf  
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 c|(J%@B)  
appointed actuary 委任精算师 /CH]'u^j  
appointed auditor 委任核数师；委任审计师 pY[b[ezb  
appointed trustee 委任的受托人 MGq\\hLD\-  
appointer 委任人 71>,tq  
apportioned pro rata 按比例分摊 Sa%%3_&  
apportionment 分配；分摊 ce#Iu#qT  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 :?j=MV  
apportionment formula 分摊方程式 :iLRCK3C  
apportionment of estate duty 遗产税的分摊 k6J&4?xZ
  
appraisal 估价；评估 nW^h +  
appreciable growth 可观增长 {* :^K\-  
appreciable impact 显着影响 Dkb`_HI  
appreciable increase 可观增长 10h;N[  
appreciation 增值；升值 !*L)v  
appreciation against other currencies 相对其他货币升值 n$XEazUb0N  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 Wz# Cyjo  
appreciation tax 增值税 t#@z_Mn\  
appropriation 拨款；拨用；拨付 @87Y/_l  
appropriation account 拨款帐目 =PQ4S2Q  
Appropriation Bill 拨款法案 5jso)`I L  
appropriation-in-aid system 补助拨款办法 MUsF  
approved assets 核准资产 c-5AI{%bl6  
approved basket stock 认可一篮子证券 %gs?~Xl)]  
approved budget 核准预算 > e& L"  
approved charitable donation 认可慈善捐款 SD: D8"8  
approved charitable institution 认可慈善机构 7V8k =  
approved currency 核准货币；认可货币 ,`RX~ H=C  
approved estimates 核准预算 P9qIq]M  
approved estimates of expenditure 核准开支预算 T9%|B9FeJ  
approved overseas insurer 核准海外保险人 ?>U=bA  
approved overseas trust company 核准海外信托公司 dt@c,McN|Q  
approved pooled investment fund 核准汇集投资基金 6WT3-@d  
approved provident fund scheme 认可公积金计划 _Y;tD  
approved provision 核准拨款 $OdBuJA  
approved redeemable share 核准可赎回股份 akNqSZwj  
approved regional stock 认可地区性证券 :N_]*>  
approved retirement scheme 认可退休金计划 49M1^nMvoo  
approved subordinated loan 核准附属贷款 AEaN7[PQx|  
arbitrage 套戥；套汇；套利 |h
w.nY]J  
arbitrageur 套戥者；套汇者 hrq% {!Z  
arbitrary amount 临时款项 d{Jk:@.1  
arrangement 措施；安排；协定 A.("jb@I  
arrears 欠款 lct  
arrears of pay 欠付薪酬 Q.$Rhjb  
arrears of revenue 逾期未收税款；逾期未收的帐项 .MG83Si  
articles of association 组织章程；组织细则；组织章程细则 >V?0#f45@  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 lya},_WCq  
ascertainment of profit 确定利润 HUD0 @HQI  
"Asia Clear" “亚洲结算系统”