[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 ',0:/jSz  
allotment notice 股份配售通知；配股通知 _90D4kGU  
allotment of shares 股份分配 w>^(w<~Y  
allowable 可获宽免；免税的 \j`0f=z_  
allowable business loss 可扣除的营业亏损 ) bI.K[0^  
allowable expenses 可扣税的支出 oR2?$KF  
allowance 免税额；津贴；备抵；准备金
P>X[}  
allowance for debts 债项的免税额 j}ob7O&U'w  
allowance for depreciation by wear and tear 耗损折旧免税额 [:cD  
allowance for funeral expenses 殡殓费的免税额 znsQ/[  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 .b3h?R*&  
allowance for repairs and outgoings 修葺及支出方面的免税额 fc*>ky.v  
allowance to debtor 给债务人的津贴 JfN '11,$  
alteration of capital 资本更改 `5?0yXK  
alternate trustee 候补受托人 ITw *m3
 
amalgamation 合并 M0fN[!*z  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 3&^hf^yg  
ambit of charges 征税范围；收费范围 u_^mN9h  
amended valuation 经修订的估值 8c)GUx  
American Commodities Exchange 美国商品交易所 .h=n [`RB  
American Express Bank Limited 美国运通银行 > S7t  
American Stock Exchange 美国证券交易所 lfHN_fE>Mq  
amortization 摊销 Yvo*^jv  
amount due from banks 存放银行同业的款项 A,<5W }  
amount due from banks abroad 存放海外银行同业的款项 r{R<J?Y  
amount due from holding companies 控股公司欠款 wBXa ;.  
amount due from local banks 存放本港银行同业的款项 ,XEIg  
amount due to banks 银行同业的存款 mcd{:/^?  
amount due to banks abroad 海外银行同业的存款 ,6;n[p"h|r  
amount due to holding companies 控股公司存款 RQQ'Wg  
amount due to local banks 本港银行同业的存款 DlUKhbo$g  
amount due to outport banks 外埠银行同业的存款 HXKM
<E{j  
amount for note issue 发行纸币的款额 Xs052c|s  
amount of bond 担保契据的款额 K`Kv.4  
amount of consideration 代价款额 ~-A"j\gi"  
amount of contribution 供款数额 e^O:I  
amount of indebtedness 负债款额 ,yGbMOV  
amount of principal of the loan 贷款本金额 $UH:r  
amount of rates chargeable 应征差饷数额 DH?n~qKpC  
amount of share capital 股本额 }( F:U#  
amount of sums assured 承保款额 toPbFU'  
amount of variation 变动幅度 hE {";/}J  
amount of vote 拨款数额 Q0R05*  
amount payable 应付款额 ruGJZAhIA^  
amount receivable 应收款额 %@vF%   
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 D;> 7y}\  
analysis 分析 wPM>-F  
ancillary risk 附属风险 }?,?2U,8:  
annual account 周年帐目；周年帐目报表；年度决算；年结 P_A@`eU0  
annual accounting date 年结日期 4C3_gm  
annual allowance 每年免税额；年积金；年度津贴；年津 JI.=y5I  
annual balance 年度余额  b M1\z  
annual disposable income 每年可动用收入 v=@y7P1  
annual estimates 周年预算 U~][ ph  
annual fee 年费 /*y5W-'d^  
annual general meeting 周年大会 3UUdJh<~  
annual growth rate 年增率；每年增长率 VG 5*17nf5  
annual long-term supplement 长期个案每年补助金 X+]>pA  
annual pensionable emolument 可供计算退休金的年薪 P$U"y/  
annual report 年报 T<0r,  
Annual Report on the Consumer Price Index 《消费物价指数年报》 {nwoJ'-V  
annual return 周年报表；周年申报表；每年报税表格 hEB5=~A_  
Annual Return Rules 《周年报表规则》 xZ`z+
)  
annual review of consumer prices 每年消费物价回顾 X=#us7W}  
annual roll-forward basis 逐年延展方式 m:h6J''<Z*  
annual salary 年薪 qqw P4ceG  
annual statement 年度报表；年度决算表 !vf:mMo  
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 OlCqv-B2&  
annuitant 年金受益人 &qS%~h%2  
annuity 年金 Bn]=T  
annuity contract 年金合约 7G_<+rn  
annuity on human life 人寿年金 :u,.(INB  
antecedent debt 先前的债项 S&}7XjY  
ante-dated cheque 倒填日期支票 @[J6JT*E  
anticipated expenditure 预期开支 eY :"\c3  
anticipated net profit 预期纯利 ikc1,o  
anticipated revenue 预期收入 YjDQ `f/  
anti-inflation measure 反通货膨胀措施 >Y08/OAI.2  
anti-inflationary stance 反通货膨胀立场 l}/_(*  
apparent deficit 表面赤字 lq:q0>vyI  
apparent financial solvency 表面偿债能力 3cghg._  
apparent partner 表面合伙人 44*#qLN  
application for personal assessment 个人入息课税申请书 >}*W$i  
application of fund 资金应用 AT1cN1:4?  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 tG$O [f@U6  
appointed actuary 委任精算师 #1haq[Uv7  
appointed auditor 委任核数师；委任审计师 ;F258/J  
appointed trustee 委任的受托人 7=Muq]j2  
appointer 委任人 X "7CN Td  
apportioned pro rata 按比例分摊 7_ix&oVI  
apportionment 分配；分摊 ^!S4?<v  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 i6V$mhL  
apportionment formula 分摊方程式 rtS cQ  
apportionment of estate duty 遗产税的分摊 &tZIWV1&  
appraisal 估价；评估 Sqn>L`L
z  
appreciable growth 可观增长 "y
w{A%J  
appreciable impact 显着影响 DD=X{{;D\"  
appreciable increase 可观增长 PFX,X  
appreciation 增值；升值 x4v:67_^  
appreciation against other currencies 相对其他货币升值 uNn1qV  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 /^xv1F{  
appreciation tax 增值税 /FN:yCf  
appropriation 拨款；拨用；拨付 &pzL}/u  
appropriation account 拨款帐目 KhWy  
Appropriation Bill 拨款法案 hn2:@^=f  
appropriation-in-aid system 补助拨款办法 g*b`o87PI  
approved assets 核准资产 v>LK+|U  
approved basket stock 认可一篮子证券 r7W.}n*  
approved budget 核准预算 ^)9/Wz _x  
approved charitable donation 认可慈善捐款 5Lc@=,/0  
approved charitable institution 认可慈善机构 fSbLkd 9  
approved currency 核准货币；认可货币 =7+%31  
approved estimates 核准预算 VvW4!1Dl  
approved estimates of expenditure 核准开支预算 }SWfP5D@  
approved overseas insurer 核准海外保险人 t,%m-dU  
approved overseas trust company 核准海外信托公司 p?$N[-W6-  
approved pooled investment fund 核准汇集投资基金 7Y@]o=DIc  
approved provident fund scheme 认可公积金计划 iqR6z\p&  
approved provision 核准拨款 m~Pk]~j  
approved redeemable share 核准可赎回股份 ^4`x:6m  
approved regional stock 认可地区性证券 4S'e >:  
approved retirement scheme 认可退休金计划 6k0Awcr  
approved subordinated loan 核准附属贷款 i{EQjZ  
arbitrage 套戥；套汇；套利 SlB`ktcfI  
arbitrageur 套戥者；套汇者 .<Q KQ%-  
arbitrary amount 临时款项 aiX &`   
arrangement 措施；安排；协定 d"n>Q Tn\  
arrears 欠款 sP^:*B0  
arrears of pay 欠付薪酬 dsw^$R}  
arrears of revenue 逾期未收税款；逾期未收的帐项 "*#f^/LS  
articles of association 组织章程；组织细则；组织章程细则 6xx.Z3v  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 ?jMM@O`Nu  
ascertainment of profit 确定利润 {Yxvb**
  
"Asia Clear" “亚洲结算系统”