[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 kaZ_ra;<  
allotment notice 股份配售通知；配股通知 -bQi4  
allotment of shares 股份分配 uZ(,7>0  
allowable 可获宽免；免税的 (t2vt[A6ph  
allowable business loss 可扣除的营业亏损 n_46;lD  
allowable expenses 可扣税的支出 c"^g*i2&0  
allowance 免税额；津贴；备抵；准备金 _&/2-3]\B  
allowance for debts 债项的免税额 'n!kqP  
allowance for depreciation by wear and tear 耗损折旧免税额 )VFS&|#\  
allowance for funeral expenses 殡殓费的免税额 R(<_p"9(  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 XFWo"%}w  
allowance for repairs and outgoings 修葺及支出方面的免税额 OiMr,  
allowance to debtor 给债务人的津贴 ,(&5y:o  
alteration of capital 资本更改 8WMGuv  
alternate trustee 候补受托人 o9AwW  
amalgamation 合并 %pr}Xs(-f  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 E sx`UG|  
ambit of charges 征税范围；收费范围 Tlz~o[`&  
amended valuation 经修订的估值 %2EHYBQjN  
American Commodities Exchange 美国商品交易所 H0Ck%5
  
American Express Bank Limited 美国运通银行 2+qU9[kd|  
American Stock Exchange 美国证券交易所 }
}wZ  
amortization 摊销 h&m4"HBL_  
amount due from banks 存放银行同业的款项
Q@
? {|7:  
amount due from banks abroad 存放海外银行同业的款项 ]5j1p6;(`  
amount due from holding companies 控股公司欠款 ^F`\B'8MF  
amount due from local banks 存放本港银行同业的款项 Bz*6M  
amount due to banks 银行同业的存款 1pp
U ?#  
amount due to banks abroad 海外银行同业的存款 L|K^w *\C  
amount due to holding companies 控股公司存款 cK~VNzsz  
amount due to local banks 本港银行同业的存款 %Y<3v\`_  
amount due to outport banks 外埠银行同业的存款 geEETb}+y  
amount for note issue 发行纸币的款额 Bu,VLIba  
amount of bond 担保契据的款额 pJPP6Be<  
amount of consideration 代价款额 [p&2k&.XYe  
amount of contribution 供款数额 I vD M2q8f  
amount of indebtedness 负债款额 3[}w#n1  
amount of principal of the loan 贷款本金额 \4roM1&[  
amount of rates chargeable 应征差饷数额 EGJrnz8  
amount of share capital 股本额 fGMuml?[ e  
amount of sums assured 承保款额 DYaOlT(rE  
amount of variation 变动幅度 /H<tv5mXJ  
amount of vote 拨款数额 BF+i82$zo  
amount payable 应付款额 73>Hzpv0  
amount receivable 应收款额 <;':'sW  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 WiCJhVF3  
analysis 分析 l6
k.`1.In  
ancillary risk 附属风险 %][6TZ}  
annual account 周年帐目；周年帐目报表；年度决算；年结 Wc!.
{2  
annual accounting date 年结日期 Jqgo\r%`  
annual allowance 每年免税额；年积金；年度津贴；年津 U A}N  
annual balance 年度余额 H|/U0;s  
annual disposable income 每年可动用收入 NGOyd1$7N  
annual estimates 周年预算 Q"b62+03  
annual fee 年费 $>!tpJw  
annual general meeting 周年大会 >'|Wrz67Z  
annual growth rate 年增率；每年增长率 [-'LJG Wb<  
annual long-term supplement 长期个案每年补助金 (GXFPEH8  
annual pensionable emolument 可供计算退休金的年薪 S# sar}-I  
annual report 年报 DS6g_SS3  
Annual Report on the Consumer Price Index 《消费物价指数年报》 40R7@Vaf  
annual return 周年报表；周年申报表；每年报税表格 A_JNj8<6r  
Annual Return Rules 《周年报表规则》 7/GL@H  
annual review of consumer prices 每年消费物价回顾 '?dT<w=Y&  
annual roll-forward basis 逐年延展方式 (=/}i'  
annual salary 年薪 RqRyZ*n  
annual statement 年度报表；年度决算表 /dq(Z"O_  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查  Jyo(Etp  
annuitant 年金受益人 mVdg0  
annuity 年金 &1$|KbmV4  
annuity contract 年金合约 /E<:=DD<  
annuity on human life 人寿年金 Q2nqA1sRk  
antecedent debt 先前的债项 ;;lOu~-*$p  
ante-dated cheque 倒填日期支票 YB3?Ftgw  
anticipated expenditure 预期开支 hT?|:!ED.F  
anticipated net profit 预期纯利 rX@?~(^ML  
anticipated revenue 预期收入 u$V8fus0  
anti-inflation measure 反通货膨胀措施 56T{JTo  
anti-inflationary stance 反通货膨胀立场 *ci%c^}V  
apparent deficit 表面赤字 "=vH,_"Ql  
apparent financial solvency 表面偿债能力 ]Wdnr1d~8  
apparent partner 表面合伙人 9 `z^'k&  
application for personal assessment 个人入息课税申请书 dPCn6  
application of fund 资金应用 ;Br #e1~  
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 gzeTBlXg  
appointed actuary 委任精算师 66%4p%#b4  
appointed auditor 委任核数师；委任审计师 iK3gw<g  
appointed trustee 委任的受托人 >^ijj`{d  
appointer 委任人 Gfy9?sa  
apportioned pro rata 按比例分摊 GBo'=  
apportionment 分配；分摊 yy#4DYht  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 +je{%,*  
apportionment formula 分摊方程式 RI#o9d"x}  
apportionment of estate duty 遗产税的分摊 q_[V9  
appraisal 估价；评估 Ft^+P*  
appreciable growth 可观增长 3KN>t)A#  
appreciable impact 显着影响 KW-g $Ma  
appreciable increase 可观增长 \+Pk"
M  
appreciation 增值；升值  j2%?-(U  
appreciation against other currencies 相对其他货币升值 wC~LZSTt  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 D~LU3#n  
appreciation tax 增值税 a? P$8NLr  
appropriation 拨款；拨用；拨付 QDpzIjJj  
appropriation account 拨款帐目 %% A==_b  
Appropriation Bill 拨款法案 vD'YLn%Q  
appropriation-in-aid system 补助拨款办法 YMD&U   
approved assets 核准资产 uPQrDr5  
approved basket stock 认可一篮子证券 3}ATt".  
approved budget 核准预算 ?2i\ERG?  
approved charitable donation 认可慈善捐款 [2 Ot=t6]  
approved charitable institution 认可慈善机构 )h,
-zAnZ  
approved currency 核准货币；认可货币 M&~cU {9c  
approved estimates 核准预算 Egr'IbB  
approved estimates of expenditure 核准开支预算 <Pg<F[eDM  
approved overseas insurer 核准海外保险人 `(Ij@84  
approved overseas trust company 核准海外信托公司 2"C,u V@F!  
approved pooled investment fund 核准汇集投资基金 6V^KOG  
approved provident fund scheme 认可公积金计划 nMU[S+  
approved provision 核准拨款 $mL iEsJ  
approved redeemable share 核准可赎回股份 iyr'9BA  
approved regional stock 认可地区性证券 A ^U` c'$  
approved retirement scheme 认可退休金计划 fOkB|E]  
approved subordinated loan 核准附属贷款 PuoN<9 #  
arbitrage 套戥；套汇；套利 6Z7J<0  
arbitrageur 套戥者；套汇者 Z&Ao;=Gp1  
arbitrary amount 临时款项 ruK,Z,3Q  
arrangement 措施；安排；协定 kRH;c,E@  
arrears 欠款 FErKr)  
arrears of pay 欠付薪酬 SlojB ^%  
arrears of revenue 逾期未收税款；逾期未收的帐项 V07? sc<  
articles of association 组织章程；组织细则；组织章程细则 kV:C=MLI  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 19#A7  
ascertainment of profit 确定利润 A.
@
Af+  
"Asia Clear" “亚洲结算系统”