[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 cSYCMQ1ro  
allotment notice 股份配售通知；配股通知 ,yNuz@^ P  
allotment of shares 股份分配 PZ6R+n8  
allowable 可获宽免；免税的 }[
z7V  
allowable business loss 可扣除的营业亏损 q>'#;QA  
allowable expenses 可扣税的支出 ej_u):G*  
allowance 免税额；津贴；备抵；准备金 sjLMM_'  
allowance for debts 债项的免税额 Q3hf =&$  
allowance for depreciation by wear and tear 耗损折旧免税额 iYT?6Y|+  
allowance for funeral expenses 殡殓费的免税额 0'F/z%SMj  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 Ix_w.f=8  
allowance for repairs and outgoings 修葺及支出方面的免税额 >e/>@ J*  
allowance to debtor 给债务人的津贴 aE)1LP  
alteration of capital 资本更改 bi}aVtG~z  
alternate trustee 候补受托人 ~;$QSO\2h  
amalgamation 合并 n.9k5r@  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 SW}Rkr\e  
ambit of charges 征税范围；收费范围 {,Vvm*L/  
amended valuation 经修订的估值 "ADI.  
American Commodities Exchange 美国商品交易所 x f{`uHa8  
American Express Bank Limited 美国运通银行 x#SE%j?  
American Stock Exchange 美国证券交易所 g$e|y#Ic$  
amortization 摊销 t|oIzjKE/  
amount due from banks 存放银行同业的款项 s'N<  
amount due from banks abroad 存放海外银行同业的款项 [7PC\  
amount due from holding companies 控股公司欠款 xF3FY 0U[  
amount due from local banks 存放本港银行同业的款项 8%;Wyqdf]  
amount due to banks 银行同业的存款 }X8P5c!\  
amount due to banks abroad 海外银行同业的存款 iNkN'("  
amount due to holding companies 控股公司存款 FYFlh^}  
amount due to local banks 本港银行同业的存款 Y5CkCF  
amount due to outport banks 外埠银行同业的存款 _XP}fx7$C  
amount for note issue 发行纸币的款额 .zdaY, U  
amount of bond 担保契据的款额 ~:{mKc  
amount of consideration 代价款额 ,(h-  
amount of contribution 供款数额 #]1jvB  
amount of indebtedness 负债款额 [[T6X9  
amount of principal of the loan 贷款本金额 Xe&9|M  
amount of rates chargeable 应征差饷数额 bR~Xog  
amount of share capital 股本额 2>X yrG  
amount of sums assured 承保款额 P-T@'}lW  
amount of variation 变动幅度 RTd,bi*  
amount of vote 拨款数额 b7^q(}qE  
amount payable 应付款额 Q{S
{|.w-  
amount receivable 应收款额 zx8@4?bK  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 o<lmU8xB=  
analysis 分析 :!t4.ko  
ancillary risk 附属风险 s%R,]q  
annual account 周年帐目；周年帐目报表；年度决算；年结 gzhIOeY  
annual accounting date 年结日期 93.\.&L\  
annual allowance 每年免税额；年积金；年度津贴；年津 Q}\\0ajS)  
annual balance 年度余额 w3 vZ}1|  
annual disposable income 每年可动用收入 Tw$tE:  
annual estimates 周年预算 0s//&'*Q  
annual fee 年费 ,<P"\W  
annual general meeting 周年大会 L
brn8,G\  
annual growth rate 年增率；每年增长率 ul_E{v  
annual long-term supplement 长期个案每年补助金 5#|
&&$)  
annual pensionable emolument 可供计算退休金的年薪 'W9[Vm  
annual report 年报 Jo[&y,  
Annual Report on the Consumer Price Index 《消费物价指数年报》 d5LBL'/o  
annual return 周年报表；周年申报表；每年报税表格 <%wTI<m,-  
Annual Return Rules 《周年报表规则》 g*FHZM*N9  
annual review of consumer prices 每年消费物价回顾 `2+TN  
annual roll-forward basis 逐年延展方式 "h1ek*(?<  
annual salary 年薪 v~AshmP  
annual statement 年度报表；年度决算表 f-i5tnh  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 =os!^{p7>  
annuitant 年金受益人 Sru0j/|H\  
annuity 年金 ktfxb<%  
annuity contract 年金合约 )Z4iM;4]  
annuity on human life 人寿年金 t5b cQ@Y  
antecedent debt 先前的债项 pheu4 8/f  
ante-dated cheque 倒填日期支票 l{3zlXk3z  
anticipated expenditure 预期开支 a(fiW%eFb  
anticipated net profit 预期纯利 DU,B  
anticipated revenue 预期收入 yMkR) HY  
anti-inflation measure 反通货膨胀措施 f:P;_/cJc  
anti-inflationary stance 反通货膨胀立场 d^~yUk  
apparent deficit 表面赤字 9-{.WZ  
apparent financial solvency 表面偿债能力 hEo$Jz`  
apparent partner 表面合伙人 ->{\7|^  
application for personal assessment 个人入息课税申请书 lUq`tK8  
application of fund 资金应用 < <0[PJ  
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 Z?[R;V1j  
appointed actuary 委任精算师 Lfa&JKd  
appointed auditor 委任核数师；委任审计师 v#g:]T  
appointed trustee 委任的受托人 \cX9!lHl  
appointer 委任人 kda*rl~c  
apportioned pro rata 按比例分摊 8*m,#   
apportionment 分配；分摊 d7g$9&/q  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 +DefV,Ny  
apportionment formula 分摊方程式 G]xN#O;  
apportionment of estate duty 遗产税的分摊 sT iFh"8d>  
appraisal 估价；评估 @$p6w  
appreciable growth 可观增长 {='wGx  
appreciable impact 显着影响 D=D.s)ns*  
appreciable increase 可观增长 peS4<MqWu  
appreciation 增值；升值 nip*Y@-F  
appreciation against other currencies 相对其他货币升值 AYoTCi%7E  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ,Bx0  
appreciation tax 增值税 ~(c<M>Q8  
appropriation 拨款；拨用；拨付 [<^'}-SJ  
appropriation account 拨款帐目 l%i*.b(  
Appropriation Bill 拨款法案 &C9)%5O)  
appropriation-in-aid system 补助拨款办法 J1M9),  
approved assets 核准资产 P()&?C  
approved basket stock 认可一篮子证券 .hf%L1N%F  
approved budget 核准预算 meap;p  
approved charitable donation 认可慈善捐款 5Em.sz;:8  
approved charitable institution 认可慈善机构 Z
l
!  
approved currency 核准货币；认可货币 Q0ezeo  
approved estimates 核准预算 `5x0p a  
approved estimates of expenditure 核准开支预算 h6`VU`pPI  
approved overseas insurer 核准海外保险人 )P+<=8@a  
approved overseas trust company 核准海外信托公司 Bbb":c6w0  
approved pooled investment fund 核准汇集投资基金 E.*wNah"U  
approved provident fund scheme 认可公积金计划 Ka)aBU9  
approved provision 核准拨款 _-v$fDrz  
approved redeemable share 核准可赎回股份 XTb.cqOC  
approved regional stock 认可地区性证券 JNvgUb'U  
approved retirement scheme 认可退休金计划 vON7~KA  
approved subordinated loan 核准附属贷款 Z]Z&PbP  
arbitrage 套戥；套汇；套利 YWANBM(v+  
arbitrageur 套戥者；套汇者 X2np.9hie  
arbitrary amount 临时款项 Ms%C:KG  
arrangement 措施；安排；协定 5Ktll~+:#  
arrears 欠款 H\<PGC"_Y  
arrears of pay 欠付薪酬 8_rd1:t5  
arrears of revenue 逾期未收税款；逾期未收的帐项 {pRa%D F  
articles of association 组织章程；组织细则；组织章程细则 3c`  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 2of+KI:
 
ascertainment of profit 确定利润 JV2[jo}0N  
"Asia Clear" “亚洲结算系统”