[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 WcqYpPv  
allotment notice 股份配售通知；配股通知 0} {QQB  
allotment of shares 股份分配 $ Q2|{*  
allowable 可获宽免；免税的 h|jsi*4NnL  
allowable business loss 可扣除的营业亏损 c\RDa|B,  
allowable expenses 可扣税的支出  ;xry  
allowance 免税额；津贴；备抵；准备金 zL7+HY*3o  
allowance for debts 债项的免税额 hVR=g!e#X  
allowance for depreciation by wear and tear 耗损折旧免税额 Y<kvJb&1*  
allowance for funeral expenses 殡殓费的免税额 P+Hs6Q  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 t`Hwq   
allowance for repairs and outgoings 修葺及支出方面的免税额 sRYFu%  
allowance to debtor 给债务人的津贴 xkqt(ng(  
alteration of capital 资本更改 4Ly!:GH3T  
alternate trustee 候补受托人 YE0s5bB6  
amalgamation 合并 LrK6*y,z  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ) tsaDG-E  
ambit of charges 征税范围；收费范围 _A%z^&k(i  
amended valuation 经修订的估值 "lUw{3  
American Commodities Exchange 美国商品交易所 Q+uYr-
  
American Express Bank Limited 美国运通银行 IcaF4#  
American Stock Exchange 美国证券交易所 .}z&$:U9[  
amortization 摊销 uK t>6DN.  
amount due from banks 存放银行同业的款项 Nf3Kz#!B  
amount due from banks abroad 存放海外银行同业的款项 ]Oe#S"-Oo  
amount due from holding companies 控股公司欠款 'rz*mR8  
amount due from local banks 存放本港银行同业的款项 w#-rl@JQ4  
amount due to banks 银行同业的存款 o[8Y%3  
amount due to banks abroad 海外银行同业的存款 u2BVQ<SA  
amount due to holding companies 控股公司存款 0p~
:fm  
amount due to local banks 本港银行同业的存款 1_yUv7uhX  
amount due to outport banks 外埠银行同业的存款 9i9VDk{  
amount for note issue 发行纸币的款额 \:O5,wf2  
amount of bond 担保契据的款额 `Y$LXF~,Om  
amount of consideration 代价款额 sV{[~U,|  
amount of contribution 供款数额 %n{E/06f  
amount of indebtedness 负债款额 F lbL`@4M  
amount of principal of the loan 贷款本金额 B"8^5#t4s  
amount of rates chargeable 应征差饷数额 <0Q`:'\.>  
amount of share capital 股本额 M22^.,Z  
amount of sums assured 承保款额 kgYa0 e5  
amount of variation 变动幅度 *6=[Hmygi  
amount of vote 拨款数额 2MJ0[9  
amount payable 应付款额 +[D=2&tmk  
amount receivable 应收款额 {{giSW'  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 s8 3_Bd  
analysis 分析 j!jZJD  
ancillary risk 附属风险 8R-?x/:  
annual account 周年帐目；周年帐目报表；年度决算；年结 unP7("A0D  
annual accounting date 年结日期 DJ=miJI'  
annual allowance 每年免税额；年积金；年度津贴；年津 (R Ttz  
annual balance 年度余额 $s?q>Z)  
annual disposable income 每年可动用收入 ]D(%Ku,
O%  
annual estimates 周年预算 <A!v'Y  
annual fee 年费 |J~;yO SD  
annual general meeting 周年大会 ZW*"Kok  
annual growth rate 年增率；每年增长率 9\|3Gm_  
annual long-term supplement 长期个案每年补助金 m"jqHGFV  
annual pensionable emolument 可供计算退休金的年薪 J ]Uki*s  
annual report 年报 pdmeB  
Annual Report on the Consumer Price Index 《消费物价指数年报》 ZJI|762,  
annual return 周年报表；周年申报表；每年报税表格 MW`q*J`Y o  
Annual Return Rules 《周年报表规则》 X}g!
Lp  
annual review of consumer prices 每年消费物价回顾 ^d4#  
annual roll-forward basis 逐年延展方式 +&Sf$t 1  
annual salary 年薪 ?JtFiw  
annual statement 年度报表；年度决算表 H| Q)Tp Lk  
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 F) < f8F  
annuitant 年金受益人 oIX]9~  
annuity 年金 :DQHb"(  
annuity contract 年金合约 WG(tt.  
annuity on human life 人寿年金 yO$]9  
antecedent debt 先前的债项 glPOW  
ante-dated cheque 倒填日期支票 S9-
K  
anticipated expenditure 预期开支 obS|wTG~  
anticipated net profit 预期纯利 \q%li )  
anticipated revenue 预期收入 wrw~J  
anti-inflation measure 反通货膨胀措施 [%z~0\lu8  
anti-inflationary stance 反通货膨胀立场 nv@$'uQRp  
apparent deficit 表面赤字 )7O4j}B){  
apparent financial solvency 表面偿债能力 R:Z{, R+  
apparent partner 表面合伙人 MS><7lk-  
application for personal assessment 个人入息课税申请书 3
`Y  
application of fund 资金应用 !<@k\~9^D  
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 pA4oy  
appointed actuary 委任精算师 IP/ zFbc  
appointed auditor 委任核数师；委任审计师 WX]kez{<uP  
appointed trustee 委任的受托人 t&H):P  
appointer 委任人 h#'(UZ  
apportioned pro rata 按比例分摊 ZKPnvL70  
apportionment 分配；分摊 jsfyNl?6  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 q-X)tH_+w@  
apportionment formula 分摊方程式 @kRe0:t  
apportionment of estate duty 遗产税的分摊 z(K[i?&  
appraisal 估价；评估 h+ } `mi  
appreciable growth 可观增长 69TQHJ[  
appreciable impact 显着影响 dX,2cK[aG  
appreciable increase 可观增长 asmMl9)(`  
appreciation 增值；升值 9<}d98  
appreciation against other currencies 相对其他货币升值  3
m  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 D />REC^
 
appreciation tax 增值税 8yA:C  
appropriation 拨款；拨用；拨付 4(|x@:wxm  
appropriation account 拨款帐目  s>76?Q:i  
Appropriation Bill 拨款法案 FsTE.PT  
appropriation-in-aid system 补助拨款办法 wQlK[F]!>  
approved assets 核准资产 -Q<3Q_  
approved basket stock 认可一篮子证券 ;WO/xA-#  
approved budget 核准预算 q --NLm@;  
approved charitable donation 认可慈善捐款 #4Xe zj,g*  
approved charitable institution 认可慈善机构 o[!]xmj  
approved currency 核准货币；认可货币 _t'Kj\  
approved estimates 核准预算 `.>2h}op  
approved estimates of expenditure 核准开支预算 yf2U-s  
approved overseas insurer 核准海外保险人 CJ%bBL'.  
approved overseas trust company 核准海外信托公司 71mdU6Kq  
approved pooled investment fund 核准汇集投资基金 6Z\[{S];  
approved provident fund scheme 认可公积金计划 ,A
hQA  
approved provision 核准拨款 L'`W5B@  
approved redeemable share 核准可赎回股份 xT#j-T  
approved regional stock 认可地区性证券 ,H'O`oV!1E  
approved retirement scheme 认可退休金计划 -A[iTI"  
approved subordinated loan 核准附属贷款 i:ZpAo+Z{  
arbitrage 套戥；套汇；套利 ?9i 7w1`  
arbitrageur 套戥者；套汇者 oIAP dn  
arbitrary amount 临时款项 ]}<wS]1  
arrangement 措施；安排；协定 Vdjf F&q  
arrears 欠款 K%Vl:2#F  
arrears of pay 欠付薪酬 %
AF~Ki  
arrears of revenue 逾期未收税款；逾期未收的帐项 _6;T /_R=
 
articles of association 组织章程；组织细则；组织章程细则 B !jT@b{  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 W+Z] Y  
ascertainment of profit 确定利润 /9/=]  
"Asia Clear" “亚洲结算系统”