[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 pp`U]Q5"gX  
allotment notice 股份配售通知；配股通知 gD\}CxtG  
allotment of shares 股份分配 ]*h}sn=  
allowable 可获宽免；免税的 bW|y -GM  
allowable business loss 可扣除的营业亏损 c%!wKoD  
allowable expenses 可扣税的支出 iT"Itz-^#  
allowance 免税额；津贴；备抵；准备金 [ub\DLl  
allowance for debts 债项的免税额 a40BisrD~6  
allowance for depreciation by wear and tear 耗损折旧免税额 !/zj7z !  
allowance for funeral expenses 殡殓费的免税额 2Qj)@&zKe#  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 ZB%~>  
allowance for repairs and outgoings 修葺及支出方面的免税额 g <o;\\  
allowance to debtor 给债务人的津贴 ~-%A@
Lt  
alteration of capital 资本更改 tK H!xit  
alternate trustee 候补受托人 do,X{\  
amalgamation 合并 1aG}-:$t'  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 BxU1Q&  
ambit of charges 征税范围；收费范围 ' ^
^K#f8  
amended valuation 经修订的估值 H/&Q,9sU21  
American Commodities Exchange 美国商品交易所 s`YuH < 8  
American Express Bank Limited 美国运通银行 1%`:8  
American Stock Exchange 美国证券交易所 k]iS3+nD  
amortization 摊销 cg%CYV)  
amount due from banks 存放银行同业的款项 h)vTu%J:  
amount due from banks abroad 存放海外银行同业的款项 ~B@o?8D]  
amount due from holding companies 控股公司欠款 *% *^a\2  
amount due from local banks 存放本港银行同业的款项 Sq,ty{j2%  
amount due to banks 银行同业的存款 1n"X?K5;A  
amount due to banks abroad 海外银行同业的存款 Se8y-AL6x>  
amount due to holding companies 控股公司存款 %
5gJ6>@6Z  
amount due to local banks 本港银行同业的存款 O;BPd:<  
amount due to outport banks 外埠银行同业的存款 ZB& Uhi  
amount for note issue 发行纸币的款额 E=NY{|>  
amount of bond 担保契据的款额 !X8R  
amount of consideration 代价款额
`qz5rPyZ  
amount of contribution 供款数额 !e `=UZe1  
amount of indebtedness 负债款额 AUde_1hi  
amount of principal of the loan 贷款本金额 \[EWxu  
amount of rates chargeable 应征差饷数额 pQ{t< >  
amount of share capital 股本额 Kj 8 W  
amount of sums assured 承保款额 cx(F,?SbS  
amount of variation 变动幅度 nj`qV   
amount of vote 拨款数额 ooSd6;'  
amount payable 应付款额 AHY)#|/)  
amount receivable 应收款额 2v1&%x:y#  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 pNFIO t:(  
analysis 分析 n
0pe7/Ai  
ancillary risk 附属风险 %Qz`SO8x?  
annual account 周年帐目；周年帐目报表；年度决算；年结 yZ $;O0f&&  
annual accounting date 年结日期 CD[=z)<z{  
annual allowance 每年免税额；年积金；年度津贴；年津 rC
`s;w  
annual balance 年度余额 Ue:T3jp3%  
annual disposable income 每年可动用收入 U(4_X[qD  
annual estimates 周年预算 @|Bp'`j%J  
annual fee 年费 %iC63)(M  
annual general meeting 周年大会 ueBoSZRWX  
annual growth rate 年增率；每年增长率 vPNZFi-(  
annual long-term supplement 长期个案每年补助金 ~HRWKPb  
annual pensionable emolument 可供计算退休金的年薪
9z/_`Xd_  
annual report 年报 guXpH
F=  
Annual Report on the Consumer Price Index 《消费物价指数年报》 9[E$>o"%  
annual return 周年报表；周年申报表；每年报税表格 $yFuaqG`Wo  
Annual Return Rules 《周年报表规则》 5yi q#  
annual review of consumer prices 每年消费物价回顾 ^X%4@,AE  
annual roll-forward basis 逐年延展方式 bnu0*Zg>  
annual salary 年薪 no6]{qn=6  
annual statement 年度报表；年度决算表 M~F2cXW  
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 NOp=/  
annuitant 年金受益人 1/+r?F3  
annuity 年金 H)a C'M^
 
annuity contract 年金合约 C*e[CP@u  
annuity on human life 人寿年金 VDjIs UUX  
antecedent debt 先前的债项 B^~Bv!tHWr  
ante-dated cheque 倒填日期支票 4S9, tc&  
anticipated expenditure 预期开支 -L?% o_  
anticipated net profit 预期纯利 QfWu~[  
anticipated revenue 预期收入 )}\@BtcjA]  
anti-inflation measure 反通货膨胀措施 c.A/{a  
anti-inflationary stance 反通货膨胀立场 S_VncTIO  
apparent deficit 表面赤字 7d8qs%nA  
apparent financial solvency 表面偿债能力 ps y(]Pf  
apparent partner 表面合伙人 jI<WzvhYG  
application for personal assessment 个人入息课税申请书 8A u<\~p  
application of fund 资金应用 @<yc . >  
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 I jztj  
appointed actuary 委任精算师 [mzF)/[_2  
appointed auditor 委任核数师；委任审计师 ^-*Tn  
appointed trustee 委任的受托人 xWe1F2nY  
appointer 委任人 SH$cn,3F8  
apportioned pro rata 按比例分摊 0+y~RTAVB  
apportionment 分配；分摊 LNxE-Dp  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 )
K%O/H  
apportionment formula 分摊方程式 (DP9 & b  
apportionment of estate duty 遗产税的分摊 02#Iip3t  
appraisal 估价；评估 vek:/'sj3p  
appreciable growth 可观增长 T1!Gr!=  
appreciable impact 显着影响 y{I[}$k  
appreciable increase 可观增长 seU^IC<  
appreciation 增值；升值 o]jP3 $t;  
appreciation against other currencies 相对其他货币升值 cPaWJ+c  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 b
ok 74U]  
appreciation tax 增值税 7RC096 ?}  
appropriation 拨款；拨用；拨付 S@zkoj@  
appropriation account 拨款帐目 UQ?OD~7  
Appropriation Bill 拨款法案 qq7X",s  
appropriation-in-aid system 补助拨款办法 pW--^aHu  
approved assets 核准资产 (s@tU>4U  
approved basket stock 认可一篮子证券 7O9hn2?e  
approved budget 核准预算 #iU8hUbo  
approved charitable donation 认可慈善捐款 _AB9BQm  
approved charitable institution 认可慈善机构 c^bk:=uj  
approved currency 核准货币；认可货币 5~%,u2  
approved estimates 核准预算 J[Yg]6  
approved estimates of expenditure 核准开支预算 /j69NEl  
approved overseas insurer 核准海外保险人 ZMMo6;  
approved overseas trust company 核准海外信托公司 C"^hMsU8  
approved pooled investment fund 核准汇集投资基金 ;zE5(3x  
approved provident fund scheme 认可公积金计划 8u5 'g1M  
approved provision 核准拨款 |}p}`Mb)a  
approved redeemable share 核准可赎回股份 hk!,  
approved regional stock 认可地区性证券 }Wche/g`  
approved retirement scheme 认可退休金计划 ,ibPSN5Ca  
approved subordinated loan 核准附属贷款 ]baaOD$Z  
arbitrage 套戥；套汇；套利 i|]Va44  
arbitrageur 套戥者；套汇者 ^0tf1pV2  
arbitrary amount 临时款项 K_+;"G  
arrangement 措施；安排；协定 [+MX$y  
arrears 欠款 C| L^Ds0  
arrears of pay 欠付薪酬 `=}UFu  
arrears of revenue 逾期未收税款；逾期未收的帐项
71/m.w  
articles of association 组织章程；组织细则；组织章程细则 Ag4Ga?&8ec  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 *xo;pe)9  
ascertainment of profit 确定利润 waWKpk1Wo  
"Asia Clear" “亚洲结算系统”