[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 vk.P| Y-;  
allotment notice 股份配售通知；配股通知 l" +q&3Zx  
allotment of shares 股份分配 ^j]_MiA4  
allowable 可获宽免；免税的 xj;V  
allowable business loss 可扣除的营业亏损 ?z0N-A2C2  
allowable expenses 可扣税的支出 <#~n5W{l  
allowance 免税额；津贴；备抵；准备金 +~f=L
- >  
allowance for debts 债项的免税额 4rrR;V"}  
allowance for depreciation by wear and tear 耗损折旧免税额 ]3]=RuQK2  
allowance for funeral expenses 殡殓费的免税额 ndS8p]P&o(  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 TeNPuY~WP  
allowance for repairs and outgoings 修葺及支出方面的免税额 )%vnl~i!  
allowance to debtor 给债务人的津贴 "WZ|  
alteration of capital 资本更改 7mtX/w9  
alternate trustee 候补受托人 'T(@5%Db  
amalgamation 合并 OU'm0J
lk  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 \@m^w"Ij  
ambit of charges 征税范围；收费范围 yoG*c%3V?  
amended valuation 经修订的估值 ug^esB  
American Commodities Exchange 美国商品交易所 ~Aw.=Yi=  
American Express Bank Limited 美国运通银行 P$5K[Y4f  
American Stock Exchange 美国证券交易所 xq<X:\O  
amortization 摊销 t4Pi <m:7  
amount due from banks 存放银行同业的款项 Kjt\A]R%  
amount due from banks abroad 存放海外银行同业的款项 -rlCE-S  
amount due from holding companies 控股公司欠款 ^]MLEr!S  
amount due from local banks 存放本港银行同业的款项 T
( fcE  
amount due to banks 银行同业的存款  {[dY$  
amount due to banks abroad 海外银行同业的存款 qylI/
,y{  
amount due to holding companies 控股公司存款 u7lO2C7  
amount due to local banks 本港银行同业的存款 Mh~E]8b  
amount due to outport banks 外埠银行同业的存款 bW^C30m  
amount for note issue 发行纸币的款额 _BZ6Ws$C2  
amount of bond 担保契据的款额 n}/4e m?  
amount of consideration 代价款额 <.hutU*1  
amount of contribution 供款数额 vKBijmE  
amount of indebtedness 负债款额 OXI>`$we  
amount of principal of the loan 贷款本金额 W_lXY Z<  
amount of rates chargeable 应征差饷数额 zD;k|"e  
amount of share capital 股本额 ]i\;#pj}
 
amount of sums assured 承保款额 VhN6 oI  
amount of variation 变动幅度 1P?|.W_^1  
amount of vote 拨款数额 nXw98;  
amount payable 应付款额 8]Q#P  
amount receivable 应收款额 iF Zqoz  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 ZlP+t>  
analysis 分析 GA;h7  
ancillary risk 附属风险 8p]9A,Uq&  
annual account 周年帐目；周年帐目报表；年度决算；年结 !RSJb  
annual accounting date 年结日期 L kXho>y  
annual allowance 每年免税额；年积金；年度津贴；年津 V.Tn1i-v  
annual balance 年度余额 =YY 7V!  
annual disposable income 每年可动用收入 BhhFij
4  
annual estimates 周年预算 ~z)JO'Z$  
annual fee 年费 E
B VG@  
annual general meeting 周年大会 : 0Z\-7iK  
annual growth rate 年增率；每年增长率 6ZfL-E{  
annual long-term supplement 长期个案每年补助金 }$i/4?dYsQ  
annual pensionable emolument 可供计算退休金的年薪 -5JN`  
annual report 年报 1!NrndJI  
Annual Report on the Consumer Price Index 《消费物价指数年报》 %77
uc9}  
annual return 周年报表；周年申报表；每年报税表格 a|#TnSk  
Annual Return Rules 《周年报表规则》 ")<5VtV  
annual review of consumer prices 每年消费物价回顾 KwU;+=_.  
annual roll-forward basis 逐年延展方式 -e"A)Bpl(  
annual salary 年薪 GSW%~9WBa  
annual statement 年度报表；年度决算表 R3%%;`c=  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 Jj?HOtaM  
annuitant 年金受益人 2T(7V[C%9  
annuity 年金 EjMVlZC>  
annuity contract 年金合约 <w`EU[y_  
annuity on human life 人寿年金 5XV|*
O;  
antecedent debt 先前的债项 Cz &3= ),G  
ante-dated cheque 倒填日期支票 `aTw!QBf
G  
anticipated expenditure 预期开支 :w+vi7l$  
anticipated net profit 预期纯利 Ec@cW6g(%  
anticipated revenue 预期收入 LI].*n/v  
anti-inflation measure 反通货膨胀措施 xkv%4H>  
anti-inflationary stance 反通货膨胀立场 !o1IpTN  
apparent deficit 表面赤字 CK1A$$gnz  
apparent financial solvency 表面偿债能力 o(4gh1b%  
apparent partner 表面合伙人 |<'6rJ[i>  
application for personal assessment 个人入息课税申请书 `jSegG'  
application of fund 资金应用 ?Yzw]ag .  
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 h,n}=g+?  
appointed actuary 委任精算师 ka6E s~  
appointed auditor 委任核数师；委任审计师 ) J.xQ}g  
appointed trustee 委任的受托人 KA{&NFx  
appointer 委任人 "YaT1`Kr  
apportioned pro rata 按比例分摊 (cyvE}g  
apportionment 分配；分摊 Lq;T\m_de  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 Qj|rNeM_  
apportionment formula 分摊方程式 h8X[*Wme  
apportionment of estate duty 遗产税的分摊 v>j,8E  
appraisal 估价；评估 ,H%[R+)  
appreciable growth 可观增长 h3-^RE5\`S  
appreciable impact 显着影响 m2"wMt"*V  
appreciable increase 可观增长 uVKe?~RC  
appreciation 增值；升值 I=:"Fqj'N  
appreciation against other currencies 相对其他货币升值 xy b=7  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 un4fnoc  
appreciation tax 增值税 6Ia HaV+P  
appropriation 拨款；拨用；拨付 ]YtN6Rq/  
appropriation account 拨款帐目 P;o{t  
Appropriation Bill 拨款法案 k1oJ<$Q  
appropriation-in-aid system 补助拨款办法 NU3T XO  
approved assets 核准资产 Il Qk W<  
approved basket stock 认可一篮子证券 OTE,OCB[  
approved budget 核准预算 ZuybjV1/f6  
approved charitable donation 认可慈善捐款 @_?2iN?4Z  
approved charitable institution 认可慈善机构 ]
A5Y/dd  
approved currency 核准货币；认可货币 Wy}^5]R0E  
approved estimates 核准预算 (xHu@l!]  
approved estimates of expenditure 核准开支预算 \Oq8kJ=  
approved overseas insurer 核准海外保险人 : NA(nA 3  
approved overseas trust company 核准海外信托公司 w^Yo)"6  
approved pooled investment fund 核准汇集投资基金 YoW)]n  
approved provident fund scheme 认可公积金计划 "T{WOGU+  
approved provision 核准拨款 #:+F  
approved redeemable share 核准可赎回股份 e4,SR(O>  
approved regional stock 认可地区性证券 !#:5^":;  
approved retirement scheme 认可退休金计划 tcT=a@  
approved subordinated loan 核准附属贷款 fLqjBG] <  
arbitrage 套戥；套汇；套利 qB (Pqv  
arbitrageur 套戥者；套汇者 >~nr,V.q  
arbitrary amount 临时款项 ?&-1(&  
arrangement 措施；安排；协定 Ln2FG4{  
arrears 欠款 *asv^aFpS  
arrears of pay 欠付薪酬 mvK^')  
arrears of revenue 逾期未收税款；逾期未收的帐项 l cHf\~  
articles of association 组织章程；组织细则；组织章程细则 c8YbBdk'  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 '~Cn+xf4]  
ascertainment of profit 确定利润 ge1. HG  
"Asia Clear" “亚洲结算系统”