[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 DMcH, _(  
allotment notice 股份配售通知；配股通知 c=52*&  
allotment of shares 股份分配 7@6B\':  
allowable 可获宽免；免税的 hbOyrjanx  
allowable business loss 可扣除的营业亏损 @uJ^k >B  
allowable expenses 可扣税的支出 xX5EhVR   
allowance 免税额；津贴；备抵；准备金 1e 'Ez4*  
allowance for debts 债项的免税额 jmH=W)  
allowance for depreciation by wear and tear 耗损折旧免税额 ~hk;OB;  
allowance for funeral expenses 殡殓费的免税额 n$03##pf  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 68 *~5]  
allowance for repairs and outgoings 修葺及支出方面的免税额 Bc!ZHW*&  
allowance to debtor 给债务人的津贴 naHQeX;  
alteration of capital 资本更改 AB1.l hR  
alternate trustee 候补受托人 + bU*"5"  
amalgamation 合并 dh~ cj5  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 #j?SdQ  
ambit of charges 征税范围；收费范围 >B~vE2^tQ~  
amended valuation 经修订的估值 L#}HeOEi[  
American Commodities Exchange 美国商品交易所 uYu/0fQD  
American Express Bank Limited 美国运通银行 w9W0j  
American Stock Exchange 美国证券交易所 eM1=r:jgE  
amortization 摊销 @_L:W1[  
amount due from banks 存放银行同业的款项 8do7`mN  
amount due from banks abroad 存放海外银行同业的款项 RaBq@r*(
 
amount due from holding companies 控股公司欠款 p[J 8 r{'  
amount due from local banks 存放本港银行同业的款项 A$a>=U|Z8  
amount due to banks 银行同业的存款 mx ]a@tu  
amount due to banks abroad 海外银行同业的存款 5{esL4k  
amount due to holding companies 控股公司存款 ~*-%tFSv  
amount due to local banks 本港银行同业的存款 p#  4@  
amount due to outport banks 外埠银行同业的存款 ]5_6m;g  
amount for note issue 发行纸币的款额 jlA?JB  
amount of bond 担保契据的款额 kR1dk4I4  
amount of consideration 代价款额 e+? -#  
amount of contribution 供款数额 ,Q2?Z:l  
amount of indebtedness 负债款额 e]qbh_A  
amount of principal of the loan 贷款本金额 KBO{g:"  
amount of rates chargeable 应征差饷数额 dPtQ Sa  
amount of share capital 股本额 nbhzLUK  
amount of sums assured 承保款额 OfAh?^R  
amount of variation 变动幅度 +kXj+2  
amount of vote 拨款数额 Q 6)5*o8n  
amount payable 应付款额 TlA*~HG
<Q  
amount receivable 应收款额 )=:gO`"D  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 pVGH)6P>|  
analysis 分析 ,];4+&|8kW  
ancillary risk 附属风险 l|Z<p
D  
annual account 周年帐目；周年帐目报表；年度决算；年结 @=0O'XM  
annual accounting date 年结日期 D{J+}*y  
annual allowance 每年免税额；年积金；年度津贴；年津 >JWW2<  
annual balance 年度余额 i]L4kh5
 
annual disposable income 每年可动用收入 =D"H0w <zw  
annual estimates 周年预算 4NN81~v 4  
annual fee 年费 aV6l"A]  
annual general meeting 周年大会 Z ^w5x:  
annual growth rate 年增率；每年增长率 )}KQtkU8:  
annual long-term supplement 长期个案每年补助金 QSNLo_z  
annual pensionable emolument 可供计算退休金的年薪 ?#cX_  
annual report 年报 j. m(Z}  
Annual Report on the Consumer Price Index 《消费物价指数年报》 4wa8Vw`  
annual return 周年报表；周年申报表；每年报税表格 Hh<3k- *d  
Annual Return Rules 《周年报表规则》 vA(')"DDT  
annual review of consumer prices 每年消费物价回顾 k\~A\UIYo  
annual roll-forward basis 逐年延展方式 ] SErM#$*  
annual salary 年薪 |iJ+e -_R  
annual statement 年度报表；年度决算表 -H;%1y$A-  
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 sXm Z0Dv  
annuitant 年金受益人 2Q/#.lNL  
annuity 年金 +"!=E erKi  
annuity contract 年金合约 'B$bGQ  
annuity on human life 人寿年金 [)ybPIv]  
antecedent debt 先前的债项 rf%Nf
U  
ante-dated cheque 倒填日期支票 `c-(1;Jb  
anticipated expenditure 预期开支 ZYBK'&J4m  
anticipated net profit 预期纯利 5nhc|E)C  
anticipated revenue 预期收入 N;.cZp2  
anti-inflation measure 反通货膨胀措施 MvO!
p  
anti-inflationary stance 反通货膨胀立场 luEP5l2&  
apparent deficit 表面赤字 v8<MAq  
apparent financial solvency 表面偿债能力 DJF-J#  
apparent partner 表面合伙人 GsG9;6c+u  
application for personal assessment 个人入息课税申请书 z+J4XpX0,  
application of fund 资金应用 6-'Y*  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 o #IQz_  
appointed actuary 委任精算师 lk5}bnd5  
appointed auditor 委任核数师；委任审计师 0 k];%HV|  
appointed trustee 委任的受托人 /wjL<  
appointer 委任人 m9Z3q ;  
apportioned pro rata 按比例分摊 kp+\3z_  
apportionment 分配；分摊 6  s+ Z  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 +QqEUf<U*,  
apportionment formula 分摊方程式 (:p&[HNuN  
apportionment of estate duty 遗产税的分摊 Ux2pqPb  
appraisal 估价；评估 <( 0TK5  
appreciable growth 可观增长 n-cz xq%n  
appreciable impact 显着影响 jx=2^A/i2-  
appreciable increase 可观增长 xV h-Mx+M  
appreciation 增值；升值 Tn# >"Ag  
appreciation against other currencies 相对其他货币升值 qX(sx2TK  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 #hBDOXHPf  
appreciation tax 增值税 D/jS4'$vA  
appropriation 拨款；拨用；拨付 p^LUyLG`  
appropriation account 拨款帐目 NINaOs  
Appropriation Bill 拨款法案 quB.A7~^=  
appropriation-in-aid system 补助拨款办法 );$L#XpB  
approved assets 核准资产 8#Q=CTjF  
approved basket stock 认可一篮子证券 4YVxRZ1[3  
approved budget 核准预算 Mb I';Mq  
approved charitable donation 认可慈善捐款 iG[an*#X  
approved charitable institution 认可慈善机构 #nL&x3  
approved currency 核准货币；认可货币 xl(];&A3  
approved estimates 核准预算 J% B(4`  
approved estimates of expenditure 核准开支预算 NA,)FmQjk  
approved overseas insurer 核准海外保险人 T1@]:`&  
approved overseas trust company 核准海外信托公司 ]<0|"NL  
approved pooled investment fund 核准汇集投资基金 >Ic)RPO9  
approved provident fund scheme 认可公积金计划 [hf#$Dl|  
approved provision 核准拨款 v:YW[THre  
approved redeemable share 核准可赎回股份 D/CSR=b  
approved regional stock 认可地区性证券 /&>6#3df-  
approved retirement scheme 认可退休金计划 'w+T vOB  
approved subordinated loan 核准附属贷款 ,R j{^-k  
arbitrage 套戥；套汇；套利 p5!=Ur&Ac  
arbitrageur 套戥者；套汇者 r lalr+Rf  
arbitrary amount 临时款项 0ih=<@1K  
arrangement 措施；安排；协定 [Hn4&PET  
arrears 欠款 ,$,6%"'"  
arrears of pay 欠付薪酬 (R*K)(Nw[  
arrears of revenue 逾期未收税款；逾期未收的帐项 FuNc#n>  
articles of association 组织章程；组织细则；组织章程细则 "%
aJ'l2  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 Xi'y-cV ^  
ascertainment of profit 确定利润 R}Ih~zw  
"Asia Clear" “亚洲结算系统”