[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 zDOKShG  
allotment notice 股份配售通知；配股通知 A vJ,SQt  
allotment of shares 股份分配 hc Cp,b  
allowable 可获宽免；免税的 ]88];?KS}  
allowable business loss 可扣除的营业亏损 VaO Nd0Z I  
allowable expenses 可扣税的支出 A=5epsB  
allowance 免税额；津贴；备抵；准备金 t~7V{ xk  
allowance for debts 债项的免税额 H6TD@kL9Wr  
allowance for depreciation by wear and tear 耗损折旧免税额 W-~n|PX8+  
allowance for funeral expenses 殡殓费的免税额 ?DV5y|}pj  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 Ucw yxXI  
allowance for repairs and outgoings 修葺及支出方面的免税额 FqFapRX66Z  
allowance to debtor 给债务人的津贴 XMN:]!1J  
alteration of capital 资本更改 #uCB)n&.  
alternate trustee 候补受托人 '])2k@o@  
amalgamation 合并 E ]9\R  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 2.e vx  
ambit of charges 征税范围；收费范围 Mj=$y?d ]  
amended valuation 经修订的估值 qO1tj'U<  
American Commodities Exchange 美国商品交易所 0 C%W&;r0  
American Express Bank Limited 美国运通银行 u+t$l^S  
American Stock Exchange 美国证券交易所 a,t``'c;  
amortization 摊销 B@YyQ'  
amount due from banks 存放银行同业的款项 K4Dp:2/K%  
amount due from banks abroad 存放海外银行同业的款项 R<ND=[}s  
amount due from holding companies 控股公司欠款 $ <8~k^  
amount due from local banks 存放本港银行同业的款项 z&8un%Jt  
amount due to banks 银行同业的存款 Q^Ql
\  
amount due to banks abroad 海外银行同业的存款 [4&
#*@  
amount due to holding companies 控股公司存款 "6ECgyD+E!  
amount due to local banks 本港银行同业的存款 *u6Y8IL1  
amount due to outport banks 外埠银行同业的存款 ,Tagj`@bHc  
amount for note issue 发行纸币的款额 "t=hzn"~%  
amount of bond 担保契据的款额 pv!oz2w1  
amount of consideration 代价款额 HmmS(fU  
amount of contribution 供款数额 d5 Edu44  
amount of indebtedness 负债款额 7xo4-fIuT  
amount of principal of the loan 贷款本金额 Ty(@+M~-  
amount of rates chargeable 应征差饷数额 BKa- k!  
amount of share capital 股本额 S8Fmy1#  
amount of sums assured 承保款额 2aA`f7  
amount of variation 变动幅度 |C%Pjl^YkV  
amount of vote 拨款数额 ?' ]h%'Q  
amount payable 应付款额 1k%k`[VC  
amount receivable 应收款额 eas:6Q)  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 LK9g0_  
analysis 分析 Z=5qX2fy1*  
ancillary risk 附属风险 J<gJc*Q  
annual account 周年帐目；周年帐目报表；年度决算；年结 ppIbjt6r  
annual accounting date 年结日期 A=zPLq{Sb  
annual allowance 每年免税额；年积金；年度津贴；年津 >kZ57,  
annual balance 年度余额 U).*q?.z  
annual disposable income 每年可动用收入 3VnQnd E  
annual estimates 周年预算 cXMhq<GkAA  
annual fee 年费 1_'? JfY-  
annual general meeting 周年大会 RR;AJ8wd  
annual growth rate 年增率；每年增长率 DciwQcG  
annual long-term supplement 长期个案每年补助金 (UCK;k  
annual pensionable emolument 可供计算退休金的年薪 |wE3UWsy  
annual report 年报 - m= 8&B  
Annual Report on the Consumer Price Index 《消费物价指数年报》 cV{%^0?D  
annual return 周年报表；周年申报表；每年报税表格 AGP("U'u  
Annual Return Rules 《周年报表规则》 ^>y@4qB  
annual review of consumer prices 每年消费物价回顾 'V+
dBt3  
annual roll-forward basis 逐年延展方式 wu9=N ^x  
annual salary 年薪 &5{xXWJK  
annual statement 年度报表；年度决算表 )&{K~i;:  
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 >evS}O6  
annuitant 年金受益人 ,5Pl\keY  
annuity 年金 nnb8Gcr  
annuity contract 年金合约 6&Juv  
annuity on human life 人寿年金 { x0t  
antecedent debt 先前的债项 gnp~OVDqfL  
ante-dated cheque 倒填日期支票 [[~w0G~1  
anticipated expenditure 预期开支 tGdf/aTjy  
anticipated net profit 预期纯利 39F Of  
anticipated revenue 预期收入 gkBdR +  
anti-inflation measure 反通货膨胀措施 l=N2lHU  
anti-inflationary stance 反通货膨胀立场 ZR v"h/~  
apparent deficit 表面赤字 Rv,JU6>i  
apparent financial solvency 表面偿债能力 x.0p%O=`  
apparent partner 表面合伙人 \AUI|M;'  
application for personal assessment 个人入息课税申请书 p Rdk>Ph  
application of fund 资金应用 P #F=c34u  
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 L\{IljA  
appointed actuary 委任精算师 @4(k(  
appointed auditor 委任核数师；委任审计师 ;Yfv!\^|  
appointed trustee 委任的受托人 C9DJO:f.2y  
appointer 委任人 $GQ`clj<  
apportioned pro rata 按比例分摊 F;lI+^}}  
apportionment 分配；分摊 R`";Z$~{  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 ]9=h%5Ji>  
apportionment formula 分摊方程式 Ll4bdz,  
apportionment of estate duty 遗产税的分摊 ']-@?sD$  
appraisal 估价；评估 &0TVi  
appreciable growth 可观增长 F
["wDO  
appreciable impact 显着影响
J?JeU/:+  
appreciable increase 可观增长 q{ 2I_[p  
appreciation 增值；升值 H
+}"q
$  
appreciation against other currencies 相对其他货币升值 0qjXQs
}  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 K'iIJA*Sn  
appreciation tax 增值税 /:6Wzj  
appropriation 拨款；拨用；拨付 1QZ&Mj^
^  
appropriation account 拨款帐目 XS0xLt=  
Appropriation Bill 拨款法案 ]u-]'P  
appropriation-in-aid system 补助拨款办法 22<0DhJ  
approved assets 核准资产 ]W0EVf=,k  
approved basket stock 认可一篮子证券 0c.s -   
approved budget 核准预算 < _$%@4 L  
approved charitable donation 认可慈善捐款 _ 7PMmW@  
approved charitable institution 认可慈善机构 <D&)OxEn\  
approved currency 核准货币；认可货币 YI-O{U  
approved estimates 核准预算 TvNY:m6.%  
approved estimates of expenditure 核准开支预算 =K&\E2kA4  
approved overseas insurer 核准海外保险人 RO0>I8c1c  
approved overseas trust company 核准海外信托公司 e}@)z3Q<l  
approved pooled investment fund 核准汇集投资基金 ]Q "p\@\!  
approved provident fund scheme 认可公积金计划 xR"M*%{@0  
approved provision 核准拨款 [>#*B9  
approved redeemable share 核准可赎回股份 ri C[lB  
approved regional stock 认可地区性证券 hqk}akXt  
approved retirement scheme 认可退休金计划 }pkj:NT  
approved subordinated loan 核准附属贷款 )5%C3/Dl!  
arbitrage 套戥；套汇；套利 ]J9cVp  
arbitrageur 套戥者；套汇者 zJM S=r  
arbitrary amount 临时款项 FLoNE>q  
arrangement 措施；安排；协定 Gc.P,K/hr  
arrears 欠款 j` E +qk  
arrears of pay 欠付薪酬 Mfk2mIy  
arrears of revenue 逾期未收税款；逾期未收的帐项 e&MC|US=\  
articles of association 组织章程；组织细则；组织章程细则 _8}QlT  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 9p 4"r^  
ascertainment of profit 确定利润 Nf3.\eR  
"Asia Clear" “亚洲结算系统”