[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 P< yd  
allotment notice 股份配售通知；配股通知
J/Ki]T9  
allotment of shares 股份分配 ^pA|ubZ  
allowable 可获宽免；免税的 -~T?xs0_  
allowable business loss 可扣除的营业亏损 OV ~|@{6T  
allowable expenses 可扣税的支出 i_T8Bfd:  
allowance 免税额；津贴；备抵；准备金 ~yz7/?A)TS  
allowance for debts 债项的免税额 Y0iL+=[k`m  
allowance for depreciation by wear and tear 耗损折旧免税额 sxcpWSGA^  
allowance for funeral expenses 殡殓费的免税额 Cn4o^6?"  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 (@Q@B%!!K  
allowance for repairs and outgoings 修葺及支出方面的免税额 44_ 7gOZ  
allowance to debtor 给债务人的津贴 ~L j[xP  
alteration of capital 资本更改 <*u[<  
alternate trustee 候补受托人 vB(tpki|  
amalgamation 合并 uTY5.8  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 +FiM?,G  
ambit of charges 征税范围；收费范围 ilL] pU
-  
amended valuation 经修订的估值 RMU]GCa  
American Commodities Exchange 美国商品交易所 GGHe{l  
American Express Bank Limited 美国运通银行 {'P7D4w  
American Stock Exchange 美国证券交易所 %Z?2 .)  
amortization 摊销 g,/gApa  
amount due from banks 存放银行同业的款项 Qe<DX"  
amount due from banks abroad 存放海外银行同业的款项 c%Ht; sK`*  
amount due from holding companies 控股公司欠款 `ZL~k  
amount due from local banks 存放本港银行同业的款项 #MYhKySku  
amount due to banks 银行同业的存款 .z7%74p  
amount due to banks abroad 海外银行同业的存款 +Mth+qgw  
amount due to holding companies 控股公司存款 e-vL!&;2  
amount due to local banks 本港银行同业的存款 BhC.#u/   
amount due to outport banks 外埠银行同业的存款 KsI[  
amount for note issue 发行纸币的款额 7Z;bUMYtx  
amount of bond 担保契据的款额 ;KqH]h)  
amount of consideration 代价款额 +BcJHNIB  
amount of contribution 供款数额 _:F0>=$  
amount of indebtedness 负债款额 X=]FVHV;  
amount of principal of the loan 贷款本金额 n|5+HE4@  
amount of rates chargeable 应征差饷数额 aV3:wp]Gn  
amount of share capital 股本额 iDej{95  
amount of sums assured 承保款额 7A@GNA  
amount of variation 变动幅度 ;QbM VY  
amount of vote 拨款数额 +:@HJ XwK  
amount payable 应付款额 d;UP|c>2  
amount receivable 应收款额 =9@{U2 =l  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 nE+OBdl  
analysis 分析 Sgp$B:  
ancillary risk 附属风险 @MMk=/WDw  
annual account 周年帐目；周年帐目报表；年度决算；年结 *k$&U3=  
annual accounting date 年结日期 P}B{FIpNG  
annual allowance 每年免税额；年积金；年度津贴；年津 8/cD7O  
annual balance 年度余额 Z^w11}  
annual disposable income 每年可动用收入 t.Hte/,k  
annual estimates 周年预算 lrg3n[y-l  
annual fee 年费 `?)ivy>\:  
annual general meeting 周年大会 ~_^#/BnAl  
annual growth rate 年增率；每年增长率 M]PH1 2Ob  
annual long-term supplement 长期个案每年补助金 ab4(?-'-  
annual pensionable emolument 可供计算退休金的年薪 wRu+:<o^.  
annual report 年报 x#z}A&  
Annual Report on the Consumer Price Index 《消费物价指数年报》 ^b)8l  
annual return 周年报表；周年申报表；每年报税表格 E _d^&{j  
Annual Return Rules 《周年报表规则》 -m*
IpDi  
annual review of consumer prices 每年消费物价回顾 YB{hQ<W
 
annual roll-forward basis 逐年延展方式 b z3&  
annual salary 年薪 QTX5F5w  
annual statement 年度报表；年度决算表 &wc%mQV  
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 )i@j``P  
annuitant 年金受益人 yxq+<A4,a  
annuity 年金 2L}F=$zz  
annuity contract 年金合约 =@w, D.5h  
annuity on human life 人寿年金 .*+?]  
antecedent debt 先前的债项 zFVNb  
ante-dated cheque 倒填日期支票 tHgn-Dhzr  
anticipated expenditure 预期开支 P YWp2V/  
anticipated net profit 预期纯利 \[</|]'[  
anticipated revenue 预期收入 5&V0(LT]C  
anti-inflation measure 反通货膨胀措施 3D<s
#  
anti-inflationary stance 反通货膨胀立场 f4F13n_0X  
apparent deficit 表面赤字 J+oK:tzt8  
apparent financial solvency 表面偿债能力 owYf1=G  
apparent partner 表面合伙人 WN8XiV  
application for personal assessment 个人入息课税申请书 6`(x)Q9  
application of fund 资金应用 a(>oQG8F  
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 4LY kK/:  
appointed actuary 委任精算师 ;{@ [ek6  
appointed auditor 委任核数师；委任审计师 Hrb67a%b  
appointed trustee 委任的受托人 ,CACQhrng  
appointer 委任人 @&!`.Y oy  
apportioned pro rata 按比例分摊 <)01]lKH  
apportionment 分配；分摊 {s^vAD<~x3  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 xD[O8vQE  
apportionment formula 分摊方程式 L
o"w,p`n@  
apportionment of estate duty 遗产税的分摊 3|1ug92  
appraisal 估价；评估 iDp'M`(6h  
appreciable growth 可观增长 d8l T+MS=  
appreciable impact 显着影响 9X<o8^V  
appreciable increase 可观增长 $Pw@EC]  
appreciation 增值；升值 09FHE/L  
appreciation against other currencies 相对其他货币升值 'n1-?T)  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 fZM)>  
appreciation tax 增值税 D vG9(Eh  
appropriation 拨款；拨用；拨付 Af'L=0  
appropriation account 拨款帐目 lP$bxUNt  
Appropriation Bill 拨款法案 M=vRy|TL  
appropriation-in-aid system 补助拨款办法 92y<E<n  
approved assets 核准资产 pO^g ooV\  
approved basket stock 认可一篮子证券 3{wr*L1%-~  
approved budget 核准预算 v/dyu  
approved charitable donation 认可慈善捐款 ce3w0UeV  
approved charitable institution 认可慈善机构 34k}7k~n  
approved currency 核准货币；认可货币 xq V>m  
approved estimates 核准预算 .9r+LA{  
approved estimates of expenditure 核准开支预算 n/ ]<Bc?  
approved overseas insurer 核准海外保险人 p'# (^  
approved overseas trust company 核准海外信托公司 6 <&jY  
approved pooled investment fund 核准汇集投资基金 f+*wDH  
approved provident fund scheme 认可公积金计划 IB~`Ht8 b  
approved provision 核准拨款 i-6,r[<  
approved redeemable share 核准可赎回股份 *dB^B5  
approved regional stock 认可地区性证券 tG1,AkyZ  
approved retirement scheme 认可退休金计划 6]`XW0{C  
approved subordinated loan 核准附属贷款 WJCh{Xn%*  
arbitrage 套戥；套汇；套利  {@XzY>  
arbitrageur 套戥者；套汇者 :Bk!Y K  
arbitrary amount 临时款项 H)#HK!F6f  
arrangement 措施；安排；协定 *Ru@F:   
arrears 欠款 ,{4G@:Fm  
arrears of pay 欠付薪酬 6O|B'?]Pf  
arrears of revenue 逾期未收税款；逾期未收的帐项 9wR-0E )  
articles of association 组织章程；组织细则；组织章程细则 p8yn? ~]^  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 AGxtmBB;  
ascertainment of profit 确定利润 }o>6 y>=  
"Asia Clear" “亚洲结算系统”