[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 [ee%c Xo  
allotment notice 股份配售通知；配股通知 ,hxkk`  
allotment of shares 股份分配 m(O vD!  
allowable 可获宽免；免税的 36m5bYMd)  
allowable business loss 可扣除的营业亏损
@gGRm  
allowable expenses 可扣税的支出 _>o-UBb4]T  
allowance 免税额；津贴；备抵；准备金
Q-TV*FD.  
allowance for debts 债项的免税额 h( QYxI,|  
allowance for depreciation by wear and tear 耗损折旧免税额 }1 vT)  
allowance for funeral expenses 殡殓费的免税额 ewsKH\#  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 Y]`.InG@  
allowance for repairs and outgoings 修葺及支出方面的免税额 %!Q`e79g8  
allowance to debtor 给债务人的津贴 <msxHw  
alteration of capital 资本更改 2i#Sn'1  
alternate trustee 候补受托人 $.St ej1  
amalgamation 合并 3#kitmV  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 d?,M /$h  
ambit of charges 征税范围；收费范围 96Wp!]*  
amended valuation 经修订的估值 C"T1MTB  
American Commodities Exchange 美国商品交易所 >ndJNinV  
American Express Bank Limited 美国运通银行 Wk;5/  
American Stock Exchange 美国证券交易所 JMBK{JK>  
amortization 摊销 Zc&&[g  
amount due from banks 存放银行同业的款项 1m<Rw I3s  
amount due from banks abroad 存放海外银行同业的款项 5m$2Ku  
amount due from holding companies 控股公司欠款 >"X\>M`"  
amount due from local banks 存放本港银行同业的款项 5__+_hO ;3  
amount due to banks 银行同业的存款 em@EDMvI  
amount due to banks abroad 海外银行同业的存款 #:fQ.WWO  
amount due to holding companies 控股公司存款 3*_fzP<R  
amount due to local banks 本港银行同业的存款 ^W83ByP  
amount due to outport banks 外埠银行同业的存款 4_M>OD/"  
amount for note issue 发行纸币的款额 I{0k  
amount of bond 担保契据的款额 ("7M b{  
amount of consideration 代价款额 =H7xD"'%R  
amount of contribution 供款数额 BF|(!8S$U  
amount of indebtedness 负债款额 T>>YNaUL  
amount of principal of the loan 贷款本金额 Tm]nEl)_  
amount of rates chargeable 应征差饷数额 w&&2H8  
amount of share capital 股本额 )bOBQbj  
amount of sums assured 承保款额 lEL78l.  
amount of variation 变动幅度 %6j)=IOts  
amount of vote 拨款数额 9W*+SlH@!  
amount payable 应付款额 Z*{] ,  
amount receivable 应收款额 uw\1b.r'B  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 Y[ reD  
analysis 分析 @# P0M--X  
ancillary risk 附属风险 "LhUxnll  
annual account 周年帐目；周年帐目报表；年度决算；年结 Tz&Y]#h_  
annual accounting date 年结日期 ^o?SM^  
annual allowance 每年免税额；年积金；年度津贴；年津 *2"6fX[  
annual balance 年度余额 ^[:9fs  
annual disposable income 每年可动用收入 EER`?Sa(  
annual estimates 周年预算 HYr}wG  
annual fee 年费 5,"l0nrk  
annual general meeting 周年大会 JD>d\z2QC  
annual growth rate 年增率；每年增长率 2B~wHv  
annual long-term supplement 长期个案每年补助金 QA!_} N4n  
annual pensionable emolument 可供计算退休金的年薪 z~6y+  
annual report 年报 qKS;x@  
Annual Report on the Consumer Price Index 《消费物价指数年报》 D,l,`jv*  
annual return 周年报表；周年申报表；每年报税表格 O Y-w?'p?W  
Annual Return Rules 《周年报表规则》 R  
annual review of consumer prices 每年消费物价回顾 !X>=l  
annual roll-forward basis 逐年延展方式
vZ7gS  
annual salary 年薪 =iB,["s  
annual statement 年度报表；年度决算表 !{,F~i9  
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 $V>98M>j  
annuitant 年金受益人 ;E2>Ovv  
annuity 年金 wJb#
g0  
annuity contract 年金合约 /h2b;"  
annuity on human life 人寿年金 8cx=#Me  
antecedent debt 先前的债项 UUo;`rkT  
ante-dated cheque 倒填日期支票 +KGZHO!  
anticipated expenditure 预期开支 ^he=)rBb?  
anticipated net profit 预期纯利 Q~D`cc|]  
anticipated revenue 预期收入 S&C1TC  
anti-inflation measure 反通货膨胀措施 TjK{9A  
anti-inflationary stance 反通货膨胀立场 Gnm4gF!BI  
apparent deficit 表面赤字 BDY}*cX  
apparent financial solvency 表面偿债能力 iJFs0?*  
apparent partner 表面合伙人 yj6@7@l>A  
application for personal assessment 个人入息课税申请书 57{oh")  
application of fund 资金应用 ExSe=4q#  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 /(I*, .d  
appointed actuary 委任精算师 Hk_y/97OO  
appointed auditor 委任核数师；委任审计师 U7mozHS,:9  
appointed trustee 委任的受托人 SxgYjIa-  
appointer 委任人 38V 3o`f  
apportioned pro rata 按比例分摊 5pNY)>]t=  
apportionment 分配；分摊 XALI<ZY  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 NY$uq+Z>  
apportionment formula 分摊方程式 f"#m=_Xm  
apportionment of estate duty 遗产税的分摊 Z{IUy  
appraisal 估价；评估 NW|f7 ItX  
appreciable growth 可观增长 ~sQjl]  
appreciable impact 显着影响 y <R=  
appreciable increase 可观增长 XB hb`AG  
appreciation 增值；升值 "o!{51!'  
appreciation against other currencies 相对其他货币升值 >e5 *p
rx+  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 %HQ.|  
appreciation tax 增值税 ;wiao(t>4N  
appropriation 拨款；拨用；拨付 u/
b7Z`yX}  
appropriation account 拨款帐目 ^da44Qqu  
Appropriation Bill 拨款法案 HC {XX>F^  
appropriation-in-aid system 补助拨款办法 6Q4X6U:WB  
approved assets 核准资产 V{-AP=C7  
approved basket stock 认可一篮子证券 fjo{av~]y  
approved budget 核准预算 _s,ao'/  
approved charitable donation 认可慈善捐款 %sh>;^58P  
approved charitable institution 认可慈善机构 Z!d7&T}  
approved currency 核准货币；认可货币 $FH18  
approved estimates 核准预算 mN`YuR~  
approved estimates of expenditure 核准开支预算 |as!Ui/J/  
approved overseas insurer 核准海外保险人 .Hhhi  
approved overseas trust company 核准海外信托公司 6q<YJ.,  
approved pooled investment fund 核准汇集投资基金 >t,M  
approved provident fund scheme 认可公积金计划 yn AB  
approved provision 核准拨款 EO|:
FcW  
approved redeemable share 核准可赎回股份 CDj~;$[B  
approved regional stock 认可地区性证券 ubMOD<  
approved retirement scheme 认可退休金计划 0oA{Jix  
approved subordinated loan 核准附属贷款 {n3EGSP#  
arbitrage 套戥；套汇；套利 B@Co'DV[/]  
arbitrageur 套戥者；套汇者 seFGJfN\?f  
arbitrary amount 临时款项 &hHW3Q(1  
arrangement 措施；安排；协定 %\O#&=$E  
arrears 欠款  Uk*IpP`  
arrears of pay 欠付薪酬 sML=5=otx  
arrears of revenue 逾期未收税款；逾期未收的帐项 QB!~Wh  
articles of association 组织章程；组织细则；组织章程细则 Mk<Vydds  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 sRVIH A,  
ascertainment of profit 确定利润 ' [|+aJ  
"Asia Clear" “亚洲结算系统”