[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 S`.-D+.68  
allotment notice 股份配售通知；配股通知 d69VgLg  
allotment of shares 股份分配 #C}(7{Vt  
allowable 可获宽免；免税的 =1Jo-!{{  
allowable business loss 可扣除的营业亏损 y$NG..S  
allowable expenses 可扣税的支出 63$m& ]x  
allowance 免税额；津贴；备抵；准备金 I%xJ)fIK  
allowance for debts 债项的免税额 9x,+G['Zt  
allowance for depreciation by wear and tear 耗损折旧免税额 kJFHUR  
allowance for funeral expenses 殡殓费的免税额 _"`h~jB  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 Ev#aMK  
allowance for repairs and outgoings 修葺及支出方面的免税额 *?Y6qalSy  
allowance to debtor 给债务人的津贴 ,BAF?}04=  
alteration of capital 资本更改 @kymL8"2w  
alternate trustee 候补受托人 j]SkBZgik  
amalgamation 合并 }C}_ I:=C  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 %S ki5q  
ambit of charges 征税范围；收费范围 *h 6i9V%'  
amended valuation 经修订的估值 2_v>8B  
American Commodities Exchange 美国商品交易所 d5hE!=  
American Express Bank Limited 美国运通银行 KYN{iaj  
American Stock Exchange 美国证券交易所 M+:wa@Kl  
amortization 摊销 h65j,v6B  
amount due from banks 存放银行同业的款项 ~V) E:(  
amount due from banks abroad 存放海外银行同业的款项 P#PQ4uK \  
amount due from holding companies 控股公司欠款 3}Qh`+Yj]  
amount due from local banks 存放本港银行同业的款项 #w6CL  
amount due to banks 银行同业的存款 Y1IlH8+0  
amount due to banks abroad 海外银行同业的存款 ?Q2pD!L{  
amount due to holding companies 控股公司存款 y jzNU5F  
amount due to local banks 本港银行同业的存款 [%kucG
C7  
amount due to outport banks 外埠银行同业的存款 :DJ@HY  
amount for note issue 发行纸币的款额 |e>-v  
amount of bond 担保契据的款额 W^f#xrq>  
amount of consideration 代价款额 t`B']Ac;T  
amount of contribution 供款数额 UtN>6$u  
amount of indebtedness 负债款额 F)Lbr>H?I  
amount of principal of the loan 贷款本金额 L4b4 X  
amount of rates chargeable 应征差饷数额 R kzBn  
amount of share capital 股本额 -&}E:zoe  
amount of sums assured 承保款额 wP*Z/}Uum+  
amount of variation 变动幅度 `m^OnH  
amount of vote 拨款数额 AAcbY;  
amount payable 应付款额 $EF@x}h:A  
amount receivable 应收款额 g=Di2j{A  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 X Rn=;gK%J  
analysis 分析 CgC wM=!r  
ancillary risk 附属风险 ~l~g0J
 
annual account 周年帐目；周年帐目报表；年度决算；年结 X$f%
Ss  
annual accounting date 年结日期 )VC) }  
annual allowance 每年免税额；年积金；年度津贴；年津 _L":Wux  
annual balance 年度余额 FQ%mNowuj  
annual disposable income 每年可动用收入 T!bu}KO  
annual estimates 周年预算 k9n93I|Cm  
annual fee 年费 R8l9i2  
annual general meeting 周年大会 -}@9lhS,  
annual growth rate 年增率；每年增长率 /&yT2p  
annual long-term supplement 长期个案每年补助金 t=AR>M!w~  
annual pensionable emolument 可供计算退休金的年薪 43XuQg4  
annual report 年报 >YLm]7v}  
Annual Report on the Consumer Price Index 《消费物价指数年报》 O [/~V=  
annual return 周年报表；周年申报表；每年报税表格 oWmla*nCKL  
Annual Return Rules 《周年报表规则》 e^yB9b  
annual review of consumer prices 每年消费物价回顾 2B7&Ll\>  
annual roll-forward basis 逐年延展方式 +Sfv.6~v  
annual salary 年薪 eAMT72_  
annual statement 年度报表；年度决算表 ,"o\_{<z  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 jPfoI-  
annuitant 年金受益人 @zbXG_J  
annuity 年金 }kpkHq"`f  
annuity contract 年金合约 YbKW;L&Ff  
annuity on human life 人寿年金 Cp%|Q.?  
antecedent debt 先前的债项 3>+;G4  
ante-dated cheque 倒填日期支票 !_@%/I6  
anticipated expenditure 预期开支 `c(@WK4  
anticipated net profit 预期纯利 c+JlM1p@  
anticipated revenue 预期收入 ;Peyo1  
anti-inflation measure 反通货膨胀措施 9!LAAE`  
anti-inflationary stance 反通货膨胀立场 0NxaQ`\  
apparent deficit 表面赤字 4rm/+Zes  
apparent financial solvency 表面偿债能力 art{PV
4-  
apparent partner 表面合伙人 `
f'P  
application for personal assessment 个人入息课税申请书 K_i2%t3  
application of fund 资金应用 DI_mF#5q  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 }1V&(#H2  
appointed actuary 委任精算师 #XsqTK_nk  
appointed auditor 委任核数师；委任审计师 x+pFu5,  
appointed trustee 委任的受托人 DjIs"5Iei  
appointer 委任人 ( rJ
vE*  
apportioned pro rata 按比例分摊 S
pgVsz  
apportionment 分配；分摊 KjadX&JD  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 "q$M\jK#V  
apportionment formula 分摊方程式 iaB5t<t1r  
apportionment of estate duty 遗产税的分摊 }49?Z3  
appraisal 估价；评估 ]9' \<uR  
appreciable growth 可观增长 (I$hw"%&  
appreciable impact 显着影响 gP3[=a"\  
appreciable increase 可观增长 3r\QLIr L8  
appreciation 增值；升值 v,jU9D\  
appreciation against other currencies 相对其他货币升值 D)Zv  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 DsoF4&>g[B  
appreciation tax 增值税 {T.VB~C  
appropriation 拨款；拨用；拨付 $)U RY~;i  
appropriation account 拨款帐目 CVm*Q[5s"  
Appropriation Bill 拨款法案 >9 iv>  
appropriation-in-aid system 补助拨款办法 gisZmu0  
approved assets 核准资产 /=N`P &R#  
approved basket stock 认可一篮子证券 %X3T<3<  
approved budget 核准预算 2,+H;Ypi!  
approved charitable donation 认可慈善捐款 /vu7;xVG  
approved charitable institution 认可慈善机构 PJ'l:IU  
approved currency 核准货币；认可货币 tm$3ZzP4  
approved estimates 核准预算 ~L2Fo~fw  
approved estimates of expenditure 核准开支预算 8L:0Wp  
approved overseas insurer 核准海外保险人 C RNO4  
approved overseas trust company 核准海外信托公司 >a<;)K^1  
approved pooled investment fund 核准汇集投资基金 iY="M_kQ_  
approved provident fund scheme 认可公积金计划 ;.iy{&$  
approved provision 核准拨款 m*1=-"P  
approved redeemable share 核准可赎回股份 PYZ8@G  
approved regional stock 认可地区性证券 HkrNt/]  
approved retirement scheme 认可退休金计划 BsJClKp/  
approved subordinated loan 核准附属贷款 COa
p*  
arbitrage 套戥；套汇；套利 6Pz\6DU,I  
arbitrageur 套戥者；套汇者 %EuSP0  
arbitrary amount 临时款项 *`kh}  
arrangement 措施；安排；协定 Cd4G&(=  
arrears 欠款 o\N),;
LM  
arrears of pay 欠付薪酬 ]]+"`t,-  
arrears of revenue 逾期未收税款；逾期未收的帐项 ="V6z$N  
articles of association 组织章程；组织细则；组织章程细则 Qi9SN00F.  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 139_\=5|U/  
ascertainment of profit 确定利润 j:0z/gHp$  
"Asia Clear" “亚洲结算系统”