[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 P?q G  
allotment notice 股份配售通知；配股通知 [xtK"E#  
allotment of shares 股份分配 { r6]MS#l1  
allowable 可获宽免；免税的 gH{:`E k7  
allowable business loss 可扣除的营业亏损 [|a( y6Q  
allowable expenses 可扣税的支出 W>Mse[6`c  
allowance 免税额；津贴；备抵；准备金 wTTTrk  
allowance for debts 债项的免税额 C~ZE95g  
allowance for depreciation by wear and tear 耗损折旧免税额 7.Ml9{M/i  
allowance for funeral expenses 殡殓费的免税额 S)"##-~`T  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 J16= !q()  
allowance for repairs and outgoings 修葺及支出方面的免税额 MV0<^/p|  
allowance to debtor 给债务人的津贴 z}>4,d  
alteration of capital 资本更改 +P[88!  
alternate trustee 候补受托人 Zk]k1]u*5  
amalgamation 合并 >.J'L5 x$  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 |x d@M-ln  
ambit of charges 征税范围；收费范围 v]WH8GI  
amended valuation 经修订的估值 ulH0%`Fi  
American Commodities Exchange 美国商品交易所 K4j@j}zK9I  
American Express Bank Limited 美国运通银行 x1Nme%%&  
American Stock Exchange 美国证券交易所 _Fy4DVCg  
amortization 摊销 _&W0e}4  
amount due from banks 存放银行同业的款项 99F> n[5  
amount due from banks abroad 存放海外银行同业的款项 [#7y[<.P  
amount due from holding companies 控股公司欠款 =QrA0k
QR  
amount due from local banks 存放本港银行同业的款项 ')C|`(hs  
amount due to banks 银行同业的存款 J3H.%m!V  
amount due to banks abroad 海外银行同业的存款 n&_YYEHx  
amount due to holding companies 控股公司存款 6RH/V:YY  
amount due to local banks 本港银行同业的存款 "0|BoG  
amount due to outport banks 外埠银行同业的存款 /K_ i8!y  
amount for note issue 发行纸币的款额 3hc#FmLr2b  
amount of bond 担保契据的款额 UG6M 9  
amount of consideration 代价款额 &}zRH}s;  
amount of contribution 供款数额 UUl*f!&
o  
amount of indebtedness 负债款额 wX-RQ[2X  
amount of principal of the loan 贷款本金额 davvI$TA  
amount of rates chargeable 应征差饷数额 *I=_*LoG2  
amount of share capital 股本额 Dp!;7e s|  
amount of sums assured 承保款额 z8b _ _%Br  
amount of variation 变动幅度 XDHLEG-u(  
amount of vote 拨款数额 c
l HM8$  
amount payable 应付款额 e@[9C(5E"  
amount receivable 应收款额 =f
o4x|{O  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 j,}4TDWa  
analysis 分析 Qqp)@uM^  
ancillary risk 附属风险 rwoF}}  
annual account 周年帐目；周年帐目报表；年度决算；年结 a ]>VZOet  
annual accounting date 年结日期 BpH|/7  
annual allowance 每年免税额；年积金；年度津贴；年津 ?^U c=  
annual balance 年度余额 AvZXRN1:'  
annual disposable income 每年可动用收入 M6\7FP6G  
annual estimates 周年预算 e d_m +NM  
annual fee 年费 YjFWC!Qj$  
annual general meeting 周年大会 =Wj{]&`  
annual growth rate 年增率；每年增长率
B9wp*:.  
annual long-term supplement 长期个案每年补助金 w-lrnjs  
annual pensionable emolument 可供计算退休金的年薪 FnY$)o;  
annual report 年报 HP;|'b  
Annual Report on the Consumer Price Index 《消费物价指数年报》 {&uT3*V1  
annual return 周年报表；周年申报表；每年报税表格
H]BAW*}  
Annual Return Rules 《周年报表规则》 .Nc_n5D
6  
annual review of consumer prices 每年消费物价回顾 s){Q& E~X  
annual roll-forward basis 逐年延展方式 >Z}@7$(7!~  
annual salary 年薪 n9DbiL1{  
annual statement 年度报表；年度决算表 fc3 Fi'^  
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 ~fBex_.o*  
annuitant 年金受益人 02,W~+d1  
annuity 年金 7iP5T  
annuity contract 年金合约 FK6K6wU52m  
annuity on human life 人寿年金 sqT^t!  
antecedent debt 先前的债项 &T7cH>E'K^  
ante-dated cheque 倒填日期支票 R+s1[Z  
anticipated expenditure 预期开支 +1x)z~q=  
anticipated net profit 预期纯利 6>s=CiZB  
anticipated revenue 预期收入 W
;.{]x.0  
anti-inflation measure 反通货膨胀措施 )qmFK .;%  
anti-inflationary stance 反通货膨胀立场 +Jdm#n?_  
apparent deficit 表面赤字 .W$ sxVXB  
apparent financial solvency 表面偿债能力 +SyUWoM  
apparent partner 表面合伙人 q4)Ey  
application for personal assessment 个人入息课税申请书 c88_}%h?(  
application of fund 资金应用 Gh'X.?3   
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
 b)Tl*  
appointed actuary 委任精算师 RYH)AS4w'  
appointed auditor 委任核数师；委任审计师 KYf;_ C,$  
appointed trustee 委任的受托人 Mo_$b8i  
appointer 委任人 hl**zF  
apportioned pro rata 按比例分摊 &;s<dDQK  
apportionment 分配；分摊 y=#j`MH{>  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 A0OB$OK  
apportionment formula 分摊方程式 '<W<B!HP5Z  
apportionment of estate duty 遗产税的分摊 lr0M<5d=p  
appraisal 估价；评估 J]dW1boT@  
appreciable growth 可观增长 {gw[%[ZM  
appreciable impact 显着影响 w]}f6VlEl  
appreciable increase 可观增长
" <Qm -  
appreciation 增值；升值 ~~@y_e[N#l  
appreciation against other currencies 相对其他货币升值 K>$qun?5  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 $,@JYLC2  
appreciation tax 增值税 7/ t:YBR  
appropriation 拨款；拨用；拨付 L$kgK#T  
appropriation account 拨款帐目 =6
fB*bNk]  
Appropriation Bill 拨款法案 a}dw9wU!:  
appropriation-in-aid system 补助拨款办法 mVt3W
Za  
approved assets 核准资产 ?;_O 9  
approved basket stock 认可一篮子证券 xvB8YW"  
approved budget 核准预算 j$mz3Yk  
approved charitable donation 认可慈善捐款 B2Z0  
approved charitable institution 认可慈善机构 qW3x{L$c  
approved currency 核准货币；认可货币 'mJ1
3  
approved estimates 核准预算 z-I|h~ii  
approved estimates of expenditure 核准开支预算 :xtT )w  
approved overseas insurer 核准海外保险人 6^ab@GrN\  
approved overseas trust company 核准海外信托公司 >x*)GPDa  
approved pooled investment fund 核准汇集投资基金 zQ _z7FJCB  
approved provident fund scheme 认可公积金计划 5#2jq<D  
approved provision 核准拨款 p_r4^p\  
approved redeemable share 核准可赎回股份 /S[?{QA  
approved regional stock 认可地区性证券 F)7j@h^
 
approved retirement scheme 认可退休金计划 Cg^:jd  
approved subordinated loan 核准附属贷款 h9jc,Xu5X  
arbitrage 套戥；套汇；套利 p(?g-
  
arbitrageur 套戥者；套汇者 (2tH"I  
arbitrary amount 临时款项 ly=a>}F_  
arrangement 措施；安排；协定 ~ ?d>fR:X  
arrears 欠款 =W<[Fe3  
arrears of pay 欠付薪酬 Qh8C,"a  
arrears of revenue 逾期未收税款；逾期未收的帐项 5VZjDg?  
articles of association 组织章程；组织细则；组织章程细则 ,Y-S
(  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 N8QH*FX/F1  
ascertainment of profit 确定利润 +KP_yUq[  
"Asia Clear" “亚洲结算系统”