[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 id$Ul?z8  
allotment notice 股份配售通知；配股通知 vf8\i-U=  
allotment of shares 股份分配 vVL@K,q  
allowable 可获宽免；免税的 gzeQ|m2]  
allowable business loss 可扣除的营业亏损 a')|1DnR  
allowable expenses 可扣税的支出 LdB($4,  
allowance 免税额；津贴；备抵；准备金 .Lfo)?zG  
allowance for debts 债项的免税额 n8.kE)?  
allowance for depreciation by wear and tear 耗损折旧免税额 5Ba[k[b^  
allowance for funeral expenses 殡殓费的免税额 =|=.>?t6Z0  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 n`4K4y%Dy}  
allowance for repairs and outgoings 修葺及支出方面的免税额 v!%5&: c3  
allowance to debtor 给债务人的津贴 ntmyNf
?;  
alteration of capital 资本更改 x"~~l  
alternate trustee 候补受托人 C)cwAU|h#  
amalgamation 合并 Yq/.-4y  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 &.Zb,r$Y  
ambit of charges 征税范围；收费范围 8Dvazg}4  
amended valuation 经修订的估值 `)QCn<  
American Commodities Exchange 美国商品交易所 frBX{L  
American Express Bank Limited 美国运通银行 }W ^: cp  
American Stock Exchange 美国证券交易所 BATG FS&  
amortization 摊销 vVE7f
q3  
amount due from banks 存放银行同业的款项 nVJPR  
amount due from banks abroad 存放海外银行同业的款项 Zy_V9j[n  
amount due from holding companies 控股公司欠款 z~A]9|/61v  
amount due from local banks 存放本港银行同业的款项 +kFxi2L6  
amount due to banks 银行同业的存款 5/O'R9A4  
amount due to banks abroad 海外银行同业的存款 [xKd7"d/n  
amount due to holding companies 控股公司存款 ,k G>?4  
amount due to local banks 本港银行同业的存款 R<V!%rL;;  
amount due to outport banks 外埠银行同业的存款 U"50_O  
amount for note issue 发行纸币的款额 T,$WlK Wj  
amount of bond 担保契据的款额 qgDRu]ba  
amount of consideration 代价款额 [}fv  dW  
amount of contribution 供款数额 Reu*Pe  
amount of indebtedness 负债款额 xz:J  
amount of principal of the loan 贷款本金额 T\r@5X
v  
amount of rates chargeable 应征差饷数额 pT$f8xJ  
amount of share capital 股本额 M2U&?V C!  
amount of sums assured 承保款额 *& m#qEv  
amount of variation 变动幅度 ]
G2uk`  
amount of vote 拨款数额 Ve 4u+0  
amount payable 应付款额 %sRUh0AL  
amount receivable 应收款额 Vi$-Bw$@  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 v 36%Pj`  
analysis 分析 B7z -7&TE  
ancillary risk 附属风险 *FJZiPy
 
annual account 周年帐目；周年帐目报表；年度决算；年结 72,rFYvpK  
annual accounting date 年结日期 7-BvFEM;  
annual allowance 每年免税额；年积金；年度津贴；年津 j;Z?WXWDh  
annual balance 年度余额 q
L94SW;  
annual disposable income 每年可动用收入 sUYxT>R  
annual estimates 周年预算 m
:hY`[ f6  
annual fee 年费 Zo {$  
annual general meeting 周年大会 XbQlHfrS  
annual growth rate 年增率；每年增长率 V"!G2&  
annual long-term supplement 长期个案每年补助金 <`0h|m'U  
annual pensionable emolument 可供计算退休金的年薪 0T>H)c6:\  
annual report 年报 l|hUw  
Annual Report on the Consumer Price Index 《消费物价指数年报》 #
A8@CA^d  
annual return 周年报表；周年申报表；每年报税表格 ti &J  
Annual Return Rules 《周年报表规则》 p7H3J?`w1+  
annual review of consumer prices 每年消费物价回顾 ?^j^K-rx  
annual roll-forward basis 逐年延展方式 sp* Vqd  
annual salary 年薪 [7YP
l9  
annual statement 年度报表；年度决算表 1 tR_8lC  
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 $Q*<96M  
annuitant 年金受益人 P<fnLQ9  
annuity 年金 R CkaJ3  
annuity contract 年金合约 ~g7l8H67  
annuity on human life 人寿年金 CZbYAxNl  
antecedent debt 先前的债项 Rml2"9"`  
ante-dated cheque 倒填日期支票 sZLT<6_B  
anticipated expenditure 预期开支 NuU9~gSQ  
anticipated net profit 预期纯利 8 B**8yg.  
anticipated revenue 预期收入 {$ep7;'d  
anti-inflation measure 反通货膨胀措施 4l&g6YneX  
anti-inflationary stance 反通货膨胀立场 &[hLzlrg  
apparent deficit 表面赤字 %e@HZ"V  
apparent financial solvency 表面偿债能力 HD N9.5S  
apparent partner 表面合伙人 {6oE0;2o'  
application for personal assessment 个人入息课税申请书 $
TI5vhQ  
application of fund 资金应用 3R&lqxhg  
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 #Eb5:;  
appointed actuary 委任精算师 [V 8{b{  
appointed auditor 委任核数师；委任审计师 P+)DsZ0ig  
appointed trustee 委任的受托人 Wpc|`e<  
appointer 委任人 z%/N!RLW  
apportioned pro rata 按比例分摊 BIj=!!  
apportionment 分配；分摊 "YB**Y   
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 Pm$q]A~  
apportionment formula 分摊方程式 4H+Ked &Oq  
apportionment of estate duty 遗产税的分摊 N 75:
5  
appraisal 估价；评估 {vo +gRYYv  
appreciable growth 可观增长 &[&r2>a  
appreciable impact 显着影响 V i&*&"q  
appreciable increase 可观增长 4tx|=;@0  
appreciation 增值；升值 apk4j\i?5  
appreciation against other currencies 相对其他货币升值 3~#h|?  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 I=;+n-  
appreciation tax 增值税 VACiVKk  
appropriation 拨款；拨用；拨付 M3~K,$@  
appropriation account 拨款帐目 fBQ?|~:n  
Appropriation Bill 拨款法案 1jX3ey~  
appropriation-in-aid system 补助拨款办法 zm,@]!wI  
approved assets 核准资产 cJgBI(S5  
approved basket stock 认可一篮子证券 Skz|*n| eY  
approved budget 核准预算 s :`8ZBz~  
approved charitable donation 认可慈善捐款 z]3 `*/B  
approved charitable institution 认可慈善机构 Erk?} E  
approved currency 核准货币；认可货币 $x6$*K(F  
approved estimates 核准预算 d(:3
  
approved estimates of expenditure 核准开支预算 -LM
;
}<  
approved overseas insurer 核准海外保险人 ?:Y#Tbi3  
approved overseas trust company 核准海外信托公司 `HuCT6O  
approved pooled investment fund 核准汇集投资基金 bZx!0> h  
approved provident fund scheme 认可公积金计划 ?GTU=gpQ  
approved provision 核准拨款 KFZm`,+69  
approved redeemable share 核准可赎回股份 .`CZUKG  
approved regional stock 认可地区性证券 *6U&Qy-M  
approved retirement scheme 认可退休金计划 .ZMW>U>  
approved subordinated loan 核准附属贷款 Ez{MU@Fk  
arbitrage 套戥；套汇；套利 *UW=M
dt  
arbitrageur 套戥者；套汇者 ~r{5`;c  
arbitrary amount 临时款项 l6kmS  
arrangement 措施；安排；协定 VxFOYC>p  
arrears 欠款 >
*$;  
arrears of pay 欠付薪酬 >h+349  
arrears of revenue 逾期未收税款；逾期未收的帐项 %{;Qls%[t  
articles of association 组织章程；组织细则；组织章程细则 gKg-O  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 5b/ojr7  
ascertainment of profit 确定利润 k0Ek:MjJr  
"Asia Clear" “亚洲结算系统”