[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 8Gg/M%wq9U  
allotment notice 股份配售通知；配股通知 O#5( U.E  
allotment of shares 股份分配 1LIV/l^}f  
allowable 可获宽免；免税的 RrpFi'R  
allowable business loss 可扣除的营业亏损 kBT}Siw  
allowable expenses 可扣税的支出 A}Dpw[Q2@8  
allowance 免税额；津贴；备抵；准备金 JIKxY$GS  
allowance for debts 债项的免税额 UR2)e{RXg  
allowance for depreciation by wear and tear 耗损折旧免税额 *#^1rKGWK  
allowance for funeral expenses 殡殓费的免税额 OHnjI>/  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 yj+b/9My   
allowance for repairs and outgoings 修葺及支出方面的免税额 )9jQ
_  
allowance to debtor 给债务人的津贴 U@5Z9/n{  
alteration of capital 资本更改 :Q L p`s  
alternate trustee 候补受托人 M*6@1.n  
amalgamation 合并 sK/"  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 OwIy(ukTI  
ambit of charges 征税范围；收费范围 htrj3$q(4  
amended valuation 经修订的估值 _O,ZeES  
American Commodities Exchange 美国商品交易所 "}+/0$F  
American Express Bank Limited 美国运通银行 ({nSs5)$  
American Stock Exchange 美国证券交易所 F-,{+B66  
amortization 摊销 dTQvz9C  
amount due from banks 存放银行同业的款项 xLK0~|_#!  
amount due from banks abroad 存放海外银行同业的款项 VX[!Vh  
amount due from holding companies 控股公司欠款 gbf=H8]  
amount due from local banks 存放本港银行同业的款项 =?Md&%j  
amount due to banks 银行同业的存款 $cU/Im`  
amount due to banks abroad 海外银行同业的存款 ,4W((OQ^  
amount due to holding companies 控股公司存款 kD7(}N8YR  
amount due to local banks 本港银行同业的存款 iQ"F`C  
amount due to outport banks 外埠银行同业的存款 f:&OOD o  
amount for note issue 发行纸币的款额 Ht^2)~e~:  
amount of bond 担保契据的款额 ZKPkx~,U[  
amount of consideration 代价款额 Hbc&.W;g7[  
amount of contribution 供款数额 H^:|`T|,  
amount of indebtedness 负债款额 -%) !XB  
amount of principal of the loan 贷款本金额 iX6jvnJ:/  
amount of rates chargeable 应征差饷数额 VDY1F_Fk  
amount of share capital 股本额 $-fY8V3[  
amount of sums assured 承保款额 K61os&K  
amount of variation 变动幅度 ymX,k|lh  
amount of vote 拨款数额 m9cT}x&j  
amount payable 应付款额 mxA )r5s x  
amount receivable 应收款额 J4#]8!A  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 aW$nNUVD  
analysis 分析 *v/*_6
f*  
ancillary risk 附属风险 VVl-cU  
annual account 周年帐目；周年帐目报表；年度决算；年结 J3^ZPW  
annual accounting date 年结日期 ^(vd8&71  
annual allowance 每年免税额；年积金；年度津贴；年津 Q 9<_:3  
annual balance 年度余额 3F!+c 8e  
annual disposable income 每年可动用收入 gSYX@'Q!  
annual estimates 周年预算 +aq
o8'a  
annual fee 年费 oz@6%3+  
annual general meeting 周年大会 3~xOO*`o  
annual growth rate 年增率；每年增长率 17MjIX  
annual long-term supplement 长期个案每年补助金 H H3  
annual pensionable emolument 可供计算退休金的年薪 5305N!  
annual report 年报 ye2Oh7  
Annual Report on the Consumer Price Index 《消费物价指数年报》 toJ&$HrE  
annual return 周年报表；周年申报表；每年报税表格 Asu"#sd  
Annual Return Rules 《周年报表规则》 j)qh>y)  
annual review of consumer prices 每年消费物价回顾 M[_I16s  
annual roll-forward basis 逐年延展方式 .Kwl8xRg  
annual salary 年薪 TN` :T .B  
annual statement 年度报表；年度决算表 ,`@|C Z-4A  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 {hR2
NUm  
annuitant 年金受益人 @{lnfOESl  
annuity 年金 6J+ZeBk??  
annuity contract 年金合约 U~t(YT  
annuity on human life 人寿年金 kq0m^`  
antecedent debt 先前的债项 1Di&vpn0u  
ante-dated cheque 倒填日期支票 j~q`xv+
R  
anticipated expenditure 预期开支 ]!:Y]VYN)\  
anticipated net profit 预期纯利 ?='9YM  
anticipated revenue 预期收入 BG=_i#V  
anti-inflation measure 反通货膨胀措施 dxWw%_Q  
anti-inflationary stance 反通货膨胀立场 =T$- #bA)  
apparent deficit 表面赤字 ),,vu  
apparent financial solvency 表面偿债能力 L9oZ7o  
apparent partner 表面合伙人 ?s
33x#  
application for personal assessment 个人入息课税申请书 \]%U?`A  
application of fund 资金应用 C,hsr  
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 `oBzt|f5  
appointed actuary 委任精算师 `Cxe`w4  
appointed auditor 委任核数师；委任审计师 >O
~5s.1u  
appointed trustee 委任的受托人 >.\E'e5^C  
appointer 委任人 */E{s?  
apportioned pro rata 按比例分摊 CV"Y40  
apportionment 分配；分摊 Shz;)0To  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 sKO ;p  
apportionment formula 分摊方程式 xK3;/!\`  
apportionment of estate duty 遗产税的分摊 cC.DBYV+-  
appraisal 估价；评估 `f]O  
appreciable growth 可观增长 kM`#U *j  
appreciable impact 显着影响 !&[4T#c   
appreciable increase 可观增长 sN2l[Ous  
appreciation 增值；升值 8F1!9W7  
appreciation against other currencies 相对其他货币升值 e_V(G
  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 |e&Kg~~C  
appreciation tax 增值税 ;zDc0qpw  
appropriation 拨款；拨用；拨付 YyIt-fPZ  
appropriation account 拨款帐目 A4
' aB0^  
Appropriation Bill 拨款法案 =C|^C  
appropriation-in-aid system 补助拨款办法 W:\VF Pf2  
approved assets 核准资产 mN02T@R -  
approved basket stock 认可一篮子证券 %R"Fx$tQ  
approved budget 核准预算 ez{&Y>n  
approved charitable donation 认可慈善捐款  7
I|Mq  
approved charitable institution 认可慈善机构 Di*>PE
@  
approved currency 核准货币；认可货币 cDg27 xOUi  
approved estimates 核准预算 v<1;1m  
approved estimates of expenditure 核准开支预算 p~IvkW>ln)  
approved overseas insurer 核准海外保险人 9lv2  
approved overseas trust company 核准海外信托公司 c&
&UT-Z  
approved pooled investment fund 核准汇集投资基金 *OiHrI9y  
approved provident fund scheme 认可公积金计划 ~vmY2h\  
approved provision 核准拨款 fp0Va!T(V  
approved redeemable share 核准可赎回股份 .Ko`DH~!,C  
approved regional stock 认可地区性证券 ?9+;[X  
approved retirement scheme 认可退休金计划 Yo:&\a K[  
approved subordinated loan 核准附属贷款 ] ?( =rm9u  
arbitrage 套戥；套汇；套利 )f Rh^6  
arbitrageur 套戥者；套汇者 {y'kwU  
arbitrary amount 临时款项 X!Q"p$D4(  
arrangement 措施；安排；协定 4hIC&W~f  
arrears 欠款 #x21e }Li  
arrears of pay 欠付薪酬 YSbN=Rj  
arrears of revenue 逾期未收税款；逾期未收的帐项 xXZN<<f59  
articles of association 组织章程；组织细则；组织章程细则 |4vk@0L  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 5 *_#"  
ascertainment of profit 确定利润 X}$S|1CjO  
"Asia Clear" “亚洲结算系统”