[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 
K\vyfYi  
allotment notice 股份配售通知；配股通知 $ -n?q w  
allotment of shares 股份分配 dw e$, 9  
allowable 可获宽免；免税的 u'Ua ++a\  
allowable business loss 可扣除的营业亏损 L]|[AyNu  
allowable expenses 可扣税的支出 dAj;g9N/h  
allowance 免税额；津贴；备抵；准备金 bQu1L>c,Uw  
allowance for debts 债项的免税额 NT<>LWo  
allowance for depreciation by wear and tear 耗损折旧免税额 [qGj*`@C  
allowance for funeral expenses 殡殓费的免税额 ;wvhe;!  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 )=c/{  
allowance for repairs and outgoings 修葺及支出方面的免税额 @u}1
S1  
allowance to debtor 给债务人的津贴 ag\xwS#i5H  
alteration of capital 资本更改 WTP~MJ#C  
alternate trustee 候补受托人 j* \gD  
amalgamation 合并 ?#rejA:  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 Y$ To)qo  
ambit of charges 征税范围；收费范围 y&$v@]t1  
amended valuation 经修订的估值 v*k}{M  
American Commodities Exchange 美国商品交易所 \ZPmPu9^(  
American Express Bank Limited 美国运通银行 /kKF|Hg`c  
American Stock Exchange 美国证券交易所 S>s{ t=AY~  
amortization 摊销 JVgV,4 1  
amount due from banks 存放银行同业的款项 0qUBt9rA  
amount due from banks abroad 存放海外银行同业的款项 +Tug.[A  
amount due from holding companies 控股公司欠款 2PrUI;J$  
amount due from local banks 存放本港银行同业的款项 LmQS;/:  
amount due to banks 银行同业的存款 ^dF?MQA<@  
amount due to banks abroad 海外银行同业的存款 K~B@8az  
amount due to holding companies 控股公司存款 Pa-p9]gq  
amount due to local banks 本港银行同业的存款 D[ -Gzqh  
amount due to outport banks 外埠银行同业的存款 [Q5>4WY
 
amount for note issue 发行纸币的款额 O0VbKW0h3  
amount of bond 担保契据的款额 v0}R]h~>\H  
amount of consideration 代价款额 hs 5aIJ  
amount of contribution 供款数额 2!+saf^-,  
amount of indebtedness 负债款额 =5jng.  
amount of principal of the loan 贷款本金额 p#eai  
amount of rates chargeable 应征差饷数额 ^k7`:@ z0U  
amount of share capital 股本额 {!`0i  
amount of sums assured 承保款额 |6d0,muN  
amount of variation 变动幅度 ,J3s1 ]~^  
amount of vote 拨款数额 / .ddx<  
amount payable 应付款额 #M5R>&?Jqz  
amount receivable 应收款额 @d]a#ypU  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 Y"RjMyQh  
analysis 分析 hkhk,bhI  
ancillary risk 附属风险 mDT"%I"4j  
annual account 周年帐目；周年帐目报表；年度决算；年结  *Fe  
annual accounting date 年结日期 W"a%IO%'  
annual allowance 每年免税额；年积金；年度津贴；年津 KkJK5dZo  
annual balance 年度余额 0$~zeG"  
annual disposable income 每年可动用收入 A*r6  
annual estimates 周年预算 "DniDA  
annual fee 年费 =I}8-AS~V  
annual general meeting 周年大会 6pHn%yE*  
annual growth rate 年增率；每年增长率 n\ yDMY  
annual long-term supplement 长期个案每年补助金 )_\ZUem  
annual pensionable emolument 可供计算退休金的年薪 9Rg|oCP_  
annual report 年报 A
D
,  
Annual Report on the Consumer Price Index 《消费物价指数年报》 <lBY  
annual return 周年报表；周年申报表；每年报税表格 p
h;ds+b   
Annual Return Rules 《周年报表规则》 LR5X=&k  
annual review of consumer prices 每年消费物价回顾 CE'd`_;HLn  
annual roll-forward basis 逐年延展方式 BmP!/i_  
annual salary 年薪 2!u4nxZ.  
annual statement 年度报表；年度决算表 X
4"D Lt"  
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 i^2yq&uT(  
annuitant 年金受益人 t[ Zoe+&  
annuity 年金 YF]W<ZpY  
annuity contract 年金合约 j6NK7Li  
annuity on human life 人寿年金 0"*!0s~  
antecedent debt 先前的债项 ;c!}'2>vM  
ante-dated cheque 倒填日期支票 *C(/2  
anticipated expenditure 预期开支 U;l!.mze  
anticipated net profit 预期纯利 bh9!OqK9K  
anticipated revenue 预期收入 jC;^2e  
anti-inflation measure 反通货膨胀措施 p%8v+9+h2  
anti-inflationary stance 反通货膨胀立场 yv@td+-"D  
apparent deficit 表面赤字 z)Is:LhS  
apparent financial solvency 表面偿债能力 1m52vQSo3l  
apparent partner 表面合伙人 }52]  
application for personal assessment 个人入息课税申请书 U49#?^?  
application of fund 资金应用 zuq7 x 7
 
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 'k?%39  
appointed actuary 委任精算师 U=<d
;2N#  
appointed auditor 委任核数师；委任审计师 YhVV~bvz*  
appointed trustee 委任的受托人 /Lf+*u>"  
appointer 委任人 m3cO{ 1I  
apportioned pro rata 按比例分摊 #fy#G}c  
apportionment 分配；分摊 U Y
)e6 Zd  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 /n 9yv  
apportionment formula 分摊方程式 /qYo*S_cG  
apportionment of estate duty 遗产税的分摊 Hkc
r+BQ  
appraisal 估价；评估 4!%TY4bJ  
appreciable growth 可观增长 o IUjd  
appreciable impact 显着影响 -W^jmwM   
appreciable increase 可观增长 $!(J4v=X  
appreciation 增值；升值 3kl<~O|Fs  
appreciation against other currencies 相对其他货币升值 8b^v@|)N  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 'g4t !__  
appreciation tax 增值税 8op,;Z7Y  
appropriation 拨款；拨用；拨付 j"8f,er  
appropriation account 拨款帐目 C Rd1zDB  
Appropriation Bill 拨款法案 `qNhB\  
appropriation-in-aid system 补助拨款办法 VUo7Evc:.P  
approved assets 核准资产 (&=<UGY(w  
approved basket stock 认可一篮子证券 9WJS.\G^  
approved budget 核准预算 5eZ8$-&([  
approved charitable donation 认可慈善捐款 =` 8 %qh  
approved charitable institution 认可慈善机构 $*%ipD}f  
approved currency 核准货币；认可货币 QWo_Zg0"  
approved estimates 核准预算 $yZ(c#L  
approved estimates of expenditure 核准开支预算 ] Q 'Ed  
approved overseas insurer 核准海外保险人 Tn$/9<Q  
approved overseas trust company 核准海外信托公司 y5td o'Ex  
approved pooled investment fund 核准汇集投资基金 muAI$IRR  
approved provident fund scheme 认可公积金计划 :V(+]<  
approved provision 核准拨款 Q: H`TSR]  
approved redeemable share 核准可赎回股份 =Me94w>G3X  
approved regional stock 认可地区性证券 E@/yg(?d=  
approved retirement scheme 认可退休金计划 3$.R=MQ7  
approved subordinated loan 核准附属贷款 4`x.d  
arbitrage 套戥；套汇；套利 QbF!V%+a's  
arbitrageur 套戥者；套汇者 i|z=q  
arbitrary amount 临时款项 M@G <I]\  
arrangement 措施；安排；协定 Rmq8lU  
arrears 欠款 [7K-
L6X  
arrears of pay 欠付薪酬 y+ZRh?2  
arrears of revenue 逾期未收税款；逾期未收的帐项 )zFPf]gz  
articles of association 组织章程；组织细则；组织章程细则 sXD.*D  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 z!z+E%H^  
ascertainment of profit 确定利润 O4Wn+$AN  
"Asia Clear" “亚洲结算系统”