[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 48D?'lW %  
allotment notice 股份配售通知；配股通知 q?j|K|%   
allotment of shares 股份分配 -b;|q.!  
allowable 可获宽免；免税的 5N7H{vT_  
allowable business loss 可扣除的营业亏损 Qt>>$3]!!  
allowable expenses 可扣税的支出 G7LIdn=  
allowance 免税额；津贴；备抵；准备金 C|-pD  
allowance for debts 债项的免税额 PA;6$vqX  
allowance for depreciation by wear and tear 耗损折旧免税额 ;^){|9@  
allowance for funeral expenses 殡殓费的免税额 "h"NW[R  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 3)Ac"nuyqH  
allowance for repairs and outgoings 修葺及支出方面的免税额 PgM(l3x  
allowance to debtor 给债务人的津贴 TbVn6V'  
alteration of capital 资本更改 Z?NW1m()F  
alternate trustee 候补受托人 aG`;OgrH  
amalgamation 合并 ?*"srE,#JX  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 W !}{$  
ambit of charges 征税范围；收费范围 =<z.mzqu5  
amended valuation 经修订的估值 /s:fW+C  
American Commodities Exchange 美国商品交易所 h11.'Eej`  
American Express Bank Limited 美国运通银行 d' >>E  
American Stock Exchange 美国证券交易所 hc Cp,b  
amortization 摊销 RD,5AShP  
amount due from banks 存放银行同业的款项 s,]%dG!  
amount due from banks abroad 存放海外银行同业的款项 x*XH]&V  
amount due from holding companies 控股公司欠款 ShOX<Fb&  
amount due from local banks 存放本港银行同业的款项 H6TD@kL9Wr  
amount due to banks 银行同业的存款 C(T;>if0NH  
amount due to banks abroad 海外银行同业的存款 (7FW9X;  
amount due to holding companies 控股公司存款 Ucw yxXI  
amount due to local banks 本港银行同业的存款 FqFapRX66Z  
amount due to outport banks 外埠银行同业的存款 XMN:]!1J  
amount for note issue 发行纸币的款额 
&BE g  
amount of bond 担保契据的款额 M\<w#wZ  
amount of consideration 代价款额 xw^.bz|  
amount of contribution 供款数额 P$GjF-!:  
amount of indebtedness 负债款额 Ey[On^$  
amount of principal of the loan 贷款本金额 eJCjJ)  
amount of rates chargeable 应征差饷数额 u"xJjS  
amount of share capital 股本额 bvBHYf:^  
amount of sums assured 承保款额 #K\?E.9h  
amount of variation 变动幅度 FCj{A D  
amount of vote 拨款数额 ^ZD
BO/  
amount payable 应付款额 %^.%OCX:  
amount receivable 应收款额 7%?jL9Vw  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 K5t0L!6<+  
analysis 分析 "Ml &[Oge  
ancillary risk 附属风险 *u6Y8IL1  
annual account 周年帐目；周年帐目报表；年度决算；年结 P,DC7\  
annual accounting date 年结日期 m#/_x  
annual allowance 每年免税额；年积金；年度津贴；年津 1nknSw#  
annual balance 年度余额 2S3lsp5!  
annual disposable income 每年可动用收入 LjFqZrH  
annual estimates 周年预算 hg@ }@Wq\)  
annual fee 年费 /Dtd#OAdr  
annual general meeting 周年大会 fU3`v\
X  
annual growth rate 年增率；每年增长率 lq:}0<k  
annual long-term supplement 长期个案每年补助金 y&[y=0!  
annual pensionable emolument 可供计算退休金的年薪 #L}+H!Myh  
annual report 年报 b^c9po  
Annual Report on the Consumer Price Index 《消费物价指数年报》 SAV%4  
annual return 周年报表；周年申报表；每年报税表格 <|Yj%f  
Annual Return Rules 《周年报表规则》 =QJRMF  
annual review of consumer prices 每年消费物价回顾 7IlOG~DC  
annual roll-forward basis 逐年延展方式 -D^A:}$  
annual salary 年薪 8 e~|.wOL  
annual statement 年度报表；年度决算表 Q:C$&-$  
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 Z
Sy?T  
annuitant 年金受益人 aA`/E  
annuity 年金 wXjFLg!g?  
annuity contract 年金合约 RZpcXv  
annuity on human life 人寿年金 ?YM4b5!3T  
antecedent debt 先前的债项 RF!a//  
ante-dated cheque 倒填日期支票 `p kMN  
anticipated expenditure 预期开支 (UCK;k  
anticipated net profit 预期纯利 |wE3UWsy  
anticipated revenue 预期收入 yqXH:757~  
anti-inflation measure 反通货膨胀措施 x]mxD|?f  
anti-inflationary stance 反通货膨胀立场 AGP("U'u  
apparent deficit 表面赤字 ^I6^g  
apparent financial solvency 表面偿债能力 22P$ ~ch  
apparent partner 表面合伙人 W,@ If}  
application for personal assessment 个人入息课税申请书 _lK Zmhi  
application of fund 资金应用 60=m  
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 lOwS&4UT  
appointed actuary 委任精算师 6pOx'u>h+  
appointed auditor 委任核数师；委任审计师 i|)Su
4Dw  
appointed trustee 委任的受托人 mnk"Vr` L  
appointer 委任人 @XD+'{]  
apportioned pro rata 按比例分摊 3=Ec"  
apportionment 分配；分摊
1=7jz]t  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
e}VBRvr  
apportionment formula 分摊方程式 
t2" (2  
apportionment of estate duty 遗产税的分摊 Do%-B1{ri  
appraisal 估价；评估 IL/Yc1  
appreciable growth 可观增长 d1@%W;qX!  
appreciable impact 显着影响 9~rUkHD  
appreciable increase 可观增长 (R~]|?:wt  
appreciation 增值；升值 9mc!bj^811  
appreciation against other currencies 相对其他货币升值 >>Ts??  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 tj]9~eJ-  
appreciation tax 增值税 Xd E`d.  
appropriation 拨款；拨用；拨付 ;|p$\26S)%  
appropriation account 拨款帐目 '1fNBH2  
Appropriation Bill 拨款法案 qjAWeS/  
appropriation-in-aid system 补助拨款办法 ,B&fFis  
approved assets 核准资产 8 #X5K  
approved basket stock 认可一篮子证券 <WXzh5D2  
approved budget 核准预算 qa(>wR"m
T  
approved charitable donation 认可慈善捐款 CxhY$%C (L  
approved charitable institution 认可慈善机构 :M{Y,~cP  
approved currency 核准货币；认可货币 SjjI
r ^  
approved estimates 核准预算 GSoZx0  
approved estimates of expenditure 核准开支预算 l:6,QaT1  
approved overseas insurer 核准海外保险人 -5>-%13  
approved overseas trust company 核准海外信托公司 bb42
v7?  
approved pooled investment fund 核准汇集投资基金 UmnE@H"t$\  
approved provident fund scheme 认可公积金计划 1QZ&Mj^
^  
approved provision 核准拨款 XS0xLt=  
approved redeemable share 核准可赎回股份 &Lt[WT$  
approved regional stock 认可地区性证券 22<0DhJ  
approved retirement scheme 认可退休金计划 @\oz4^  
approved subordinated loan 核准附属贷款 BYW^/B Y)  
arbitrage 套戥；套汇；套利 0U/K7sZ  
arbitrageur 套戥者；套汇者 9%ii '{  
arbitrary amount 临时款项 B()/.w?A  
arrangement 措施；安排；协定 Nfe>3uQK  
arrears 欠款 JxLf?ad.  
arrears of pay 欠付薪酬 )5JU:jNy  
arrears of revenue 逾期未收税款；逾期未收的帐项 .,~(%#Wl$  
articles of association 组织章程；组织细则；组织章程细则 dt[k\ !-v  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 L{l6Dd43q  
ascertainment of profit 确定利润 M'`;{^<  
"Asia Clear" “亚洲结算系统”