[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 "rTQG6`  
allotment notice 股份配售通知；配股通知 hZ[E7=NTQ^  
allotment of shares 股份分配 Z,`iO%W  
allowable 可获宽免；免税的 ,_|]Ufr!a  
allowable business loss 可扣除的营业亏损 "ZHW2l Mf  
allowable expenses 可扣税的支出 _4TH4~cY  
allowance 免税额；津贴；备抵；准备金 yphS'AG  
allowance for debts 债项的免税额 sLh
==V;9  
allowance for depreciation by wear and tear 耗损折旧免税额 UU'|Xz9~  
allowance for funeral expenses 殡殓费的免税额 Kqun^"Df  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 og4UhP^UET  
allowance for repairs and outgoings 修葺及支出方面的免税额 ^ K|;~}P  
allowance to debtor 给债务人的津贴  Hip&8NW  
alteration of capital 资本更改 "mX\&%i6\p  
alternate trustee 候补受托人 =,%CLS,6w  
amalgamation 合并 Ny_lrfh)[  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 l6(-I Tb  
ambit of charges 征税范围；收费范围 L{:9Cx!F  
amended valuation 经修订的估值 0$_oT;{8  
American Commodities Exchange 美国商品交易所 rxr{/8%f%  
American Express Bank Limited 美国运通银行 pkP?i5,  
American Stock Exchange 美国证券交易所 MzPzqm<  
amortization 摊销 -DxL0:E  
amount due from banks 存放银行同业的款项 17D"cP  
amount due from banks abroad 存放海外银行同业的款项 .7zK@6i  
amount due from holding companies 控股公司欠款 ~jK{ ,$:=  
amount due from local banks 存放本港银行同业的款项 b5,x1`#7k  
amount due to banks 银行同业的存款 'jmTXWq*  
amount due to banks abroad 海外银行同业的存款 K6y :mJYp\  
amount due to holding companies 控股公司存款 u4m,'X
R  
amount due to local banks 本港银行同业的存款 D*Ik7Pe  
amount due to outport banks 外埠银行同业的存款 lJ+0P2@h*  
amount for note issue 发行纸币的款额 $=5=NuX  
amount of bond 担保契据的款额 tS|9fBdCs  
amount of consideration 代价款额 "~=mG--I  
amount of contribution 供款数额 UUF;p2{f  
amount of indebtedness 负债款额 '#LQN<"4  
amount of principal of the loan 贷款本金额 wx\v:A  
amount of rates chargeable 应征差饷数额 J\J?yo 6  
amount of share capital 股本额 qud\K+  
amount of sums assured 承保款额 ;GVV~.7/  
amount of variation 变动幅度 D6CS8 ~"  
amount of vote 拨款数额 cHcmgW\4  
amount payable 应付款额 1mfs4  
amount receivable 应收款额 ?gJOgsHJP  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 R-NS,i={
 
analysis 分析 Gq_-Val]"  
ancillary risk 附属风险  ]E_h  
annual account 周年帐目；周年帐目报表；年度决算；年结 klQC2drS  
annual accounting date 年结日期 fR)m%m  
annual allowance 每年免税额；年积金；年度津贴；年津 /R~1Zj2&  
annual balance 年度余额 0E?jW7yr  
annual disposable income 每年可动用收入 # S}Z8  
annual estimates 周年预算 BJgW,huLy  
annual fee 年费 WZazJ=27}  
annual general meeting 周年大会 '7D,m H  
annual growth rate 年增率；每年增长率 4Y,R-+f
 
annual long-term supplement 长期个案每年补助金 3 N7[.I>A  
annual pensionable emolument 可供计算退休金的年薪 AgOp.~*Z~V  
annual report 年报 v$(lZa1  
Annual Report on the Consumer Price Index 《消费物价指数年报》 Rop'e8Q  
annual return 周年报表；周年申报表；每年报税表格 a
\IP12F?  
Annual Return Rules 《周年报表规则》 fLDg~;3  
annual review of consumer prices 每年消费物价回顾 F.-R r  
annual roll-forward basis 逐年延展方式 Rp*R:3 C  
annual salary 年薪 NM]s8c
K_  
annual statement 年度报表；年度决算表 %YSpCI  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 gzBy?r> r  
annuitant 年金受益人 !FA# K8  
annuity 年金 lZyG)0t,g  
annuity contract 年金合约 y_*PQZ$c<  
annuity on human life 人寿年金 TpmwD{c[\  
antecedent debt 先前的债项 CPVjmRUF|  
ante-dated cheque 倒填日期支票 ?pYKZg/c  
anticipated expenditure 预期开支 ?+g`HTY u  
anticipated net profit 预期纯利 Dq36p${\W  
anticipated revenue 预期收入 {o!KhF:[  
anti-inflation measure 反通货膨胀措施 hX`hs-*qM  
anti-inflationary stance 反通货膨胀立场 d)@<W1;  
apparent deficit 表面赤字 # altx=6'  
apparent financial solvency 表面偿债能力 |}{B1A  
apparent partner 表面合伙人 .
!1S[  
application for personal assessment 个人入息课税申请书
CbPuoOl  
application of fund 资金应用 tp6M=MC%  
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 : p{+G  
appointed actuary 委任精算师 AK= h[2(  
appointed auditor 委任核数师；委任审计师 =Zu^80/  
appointed trustee 委任的受托人 5Xl/L  
appointer 委任人 `(
1K  
apportioned pro rata 按比例分摊 \A#1y\ok  
apportionment 分配；分摊 L
KCb_9  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 {fha`i  
apportionment formula 分摊方程式 ddfs 8\  
apportionment of estate duty 遗产税的分摊 masT>vM  
appraisal 估价；评估 VtzI9CD  
appreciable growth 可观增长 |J+(:{}~  
appreciable impact 显着影响 t6,wjN-J  
appreciable increase 可观增长 !L;\cl  
appreciation 增值；升值 <V7>?U l  
appreciation against other currencies 相对其他货币升值 "V>R9dO{"!  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 :l2g#* c  
appreciation tax 增值税 p. R2gl1m  
appropriation 拨款；拨用；拨付 Rw6;Z  
appropriation account 拨款帐目 &?uz`pv2  
Appropriation Bill 拨款法案  t^xTFn  
appropriation-in-aid system 补助拨款办法 yb
eKiv9  
approved assets 核准资产 ~go fQ  
approved basket stock 认可一篮子证券 S#-wl2z  
approved budget 核准预算 @*0cMO;SpG  
approved charitable donation 认可慈善捐款 HJ2*y|u  
approved charitable institution 认可慈善机构 qS/V"|G(  
approved currency 核准货币；认可货币 P+!
"wX0*N  
approved estimates 核准预算 ,bM-I2BR  
approved estimates of expenditure 核准开支预算 r6;$1K*0  
approved overseas insurer 核准海外保险人 :U d  
approved overseas trust company 核准海外信托公司 'Q =7/dY3I  
approved pooled investment fund 核准汇集投资基金 &-czStQ  
approved provident fund scheme 认可公积金计划 LAP6U.m'd  
approved provision 核准拨款 YAL=!~6  
approved redeemable share 核准可赎回股份 Tx1vL  
approved regional stock 认可地区性证券 >6~k9>nDb<  
approved retirement scheme 认可退休金计划 3)ma\+< 6  
approved subordinated loan 核准附属贷款 V~T@6S  
arbitrage 套戥；套汇；套利 ari7iF~j  
arbitrageur 套戥者；套汇者 7R3fqU.Rq  
arbitrary amount 临时款项 nLwiCfe  
arrangement 措施；安排；协定 t4qej  
arrears 欠款 OFGsjYLw  
arrears of pay 欠付薪酬 T1`|~Z?g-  
arrears of revenue 逾期未收税款；逾期未收的帐项 ( 7ws{)  
articles of association 组织章程；组织细则；组织章程细则 u>Rb ?`  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 yJ
sH=5A  
ascertainment of profit 确定利润 T/c<23i  
"Asia Clear" “亚洲结算系统”